Waste management is a global phenomenon and all nations need to ensure that waste is handled in an environmentally friendly and healthy manner. Municipalities in South Africa generate a lot of solid waste which is disposed of in the landfill site. The life span of these landfill sites is shortened by all waste that gets disposed on site. The only mechanism that can be used to minimize the amount of waste disposed of in the landfill site is waste recycling. At Greater Kokstad Municipality (GKM) there are very few companies that are involved in recycling activities. The rate of unemployment in the area is high and recycling activities would provide employment opportunities. This study is based in Kokstad and emanates from the fact that there are large volumes of waste discharged at the Kokstad landfill site. It seeks to explore the experiences and challenges faced by waste pickers and recycling SMMEs in the GKM. Also to identify reasons that causes waste pickers and SMMEs not to use the opportunity created by large volumes of unused waste to establish self-employment or employment of large numbers of unemployed people. This study used a qualitative research method and a phenomenological research design. The researcher used focus groups and semi-structured one-to-one interviews based on question themes or an interview guide. Data gathered was analyzed using Tesch’s method of data analysis and thematic content analysis. The main findings of the study revealed vital information that can assist in shaping and planning recycling activities within Greater Kokstad Municipality. Findings also highlight the need to create an environment conducive to the implementation of effective recycling initiatives.

Small, Micro and Medium Enterprises (SMMEs) in the South African present context are integral instruments of economic and social development. In these times of high unemployment in South Africa, the need for SMMEs to alleviate the high rate of poverty due to unemployment is evident. The government is committed to ensure that small businesses progressively increase their contribution growth and performance of the South African economy in critical areas such as job creation, equity and access to markets. As from 1994, with the new advent of a new democratic era, government has taken measures to ensure that small business development becomes a key focus. Since then, government has put in place institutions and programmes within all three tiers of government with the aim of providing comprehensive support to small business. This is suggestive of the government being mindful of the challenges/gaps which still need to be addressed to support small business especially in rural areas where unemployment and poverty are rife. Whilst there are institutions which provide support to SMMEs, the overall impact of these initiatives is insignificant. This study explored the perceptions of the owners of rural-based SMMEs about factors responsible for the success and failure of rural-based SMMEs. The study adopted a qualitative approach and it was exploratory in nature. Semi-structured interviews were conducted with five owners of rural-based SMMEs and with three key informants from three local municipal districts/offices around Pietermaritzburg in KZN. The main findings of the study identified initiatives to address the challenges to rural-based SMMEs, such as, provision of good infrastructure, business management skills, business equipment and land/premises. The recommendations suggested a need of partnerships between banks and community business support organizations, subcontracting of SMMEs to big business, introducing entrepreneurship from school level and introducing monitoring and evaluation systems in all government levels as proposals to address challenges to rural-based SMMEs.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015 / Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.

Background: In recent years, South Africa has, like many other developing countries, invested enormous sums in arranging mega-events.  One of the primary beliefs is that the events should benefit the local entrepreneurs, especially in the tourism industry, and result in economical growth.  The entrepreneurs have different needs and the national government can help satisfying these needs by offering different kinds of support. Purpose: The purpose of this paper is to describe and investigate the governmental support to local tourism entrepreneurs in the region of Cape Town, South Africa. The intention is to identify the entrepreneurs’ needs, the actual support the government provided, and how it can be improved, both in general and in connection to a mega-event. Definitions: SMMEs: Small, Micro and Medium enterprises, HDI: Historically Disadvantaged Individuals. Research procedure: This study has a qualitative approach with a case study design. The empirical findings are based on nine interviews which include five entrepreneurs and four managers from different governmental organisations. Results: The most important qualities among entrepreneurs are an entrepreneurial mindset and to have an understanding of the market. Entrepreneurs in developing countries often lack knowledge and experience and the government can help by offering education and accurate information. In connection with a mega-event, the entrepreneurs need help “becoming ready” which primarily involves supplying qualified products and services, and having an established network. It is highly important that the government acknowledges the different needs among the entrepreneurs and attempts to satisfy them. The government must also reduce ineffective bureaucracy and make it easier for entrepreneurs to receive financial support.

Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Information Technology in the Faculty of Informatics and Design at the Cape Peninsula University of Technology / Establishing Small, Medium and Micro Enterprises (SMMEs) is one of the options for South Africa to grow and develop the economy by creating and maintaining employment. SMMEs need to utilise technology innovation in their businesses for the sustenance of their growth and development in the market. Although Information Technology (IT) has been identified as a key enabler of businesses, the adoption of IT by small businesses is low, owing to different disparaging factors and conditions SMMEs are faced with. The factors culminate in challenges which hinder evaluation, adoption and use of new technology innovation by SMMEs to develop the business. The aim of the study is to explore the evaluation and adoption of new technology by SMMEs. The research objectives are to investigate the evaluation factors affecting decision making and choice of technology adoption, and the effect evaluation and non-evaluation of new technology has on the business. The purpose of the research is to establish the challenges SMMEs encounter with evaluating new technology by SMMEs, being that evaluation is a major contributing factor to the successful adoption of new technology by SMMEs. The study takes the form of a multiple interpretive case study employing both qualitative and quantitative methods of data collection. Qualitative data was collected using semi-structured interviews with 15 managers/owners of SMMEs. Quantitative data was collected in the form of an online survey and results were used against the qualitative data analysis process, with categories formed and patterns identified in the data samples. The research reveals that SMMEs find it increasingly difficult to obtain knowledge on available new technology for business. SMMEs are unable to adequately determine how new technology could align with the business objectives and processes. It seems that government does not play any significant role in the SMME adoption process of new technology. Most SMMEs are oblivious to any government initiative or support available to them. The cost of compliance within the Financial Service Provider (FSP) sector is high due to new standards set by legislation. The increased cost burden of compliance has led to the demise of many FSPs in the financial sector. The study further suggests that with quality evaluation and implementation procedures of new technology, the selected technology will have a positive effect on the SMME industry. SMMEs need to embrace an evaluation culture and practice to enable them to make quality decisions on new technology in order to capitalise on the potential the technology has to offer. This could lead to gaining a competitive advantage and ensuring survival and growth in the market. Guidelines on new technology evaluation and adoption are proposed to SMMEs. These guidelines will assist SMMEs to evaluate and identify all factors relating to the business environment affecting the evaluation of new technology for the business. The study provides new insight and understanding on how SMMEs evaluate new technology. The evaluation includes issues surrounding availability of information, awareness of opportunities, decisionmaking and the need for increased and visible government participation in the process of SMME new technology adoption.

Magister Legum - LLM / This thesis explored the impact that Sectoral Determination 1: Contract Cleaning Sector, South Africa had on the growth of small, medium and micro enterprises (SMMEs) in the sector. It critically examined the prevailing perception in industry, that labour legislation has a negative impact on the growth of SMMEs, and, evaluates the South African government's response to this perception. / South Africa

The first differentiated tax policies for small and medium enterprises (SMEs) in South Africa were introduced in 2001. Several relief measures have followed, the most recent being the introduction in the 2008/9 budget of a presumptive turnover tax system and venture capital incentives for investments in high-growth and high-tech SMEs. The present study uses a qualitative systematic literature review to assess the effectiveness of using differentiated tax policies to address the constraints that have been imposed on South African SMEs. It draws on international experiences in the use of differentiated tax policies to address constraints imposed on SMEs. Thereafter it focuses on differentiated tax policies in South Africa and considers the effectiveness of using differentiated tax policies to address constraints that have been imposed on SMEs. Research in other countries indicates that when differentiated tax policies are used in isolation, they are not very successful in bringing about changes in the level of entrepreneurial activity. However, these policies can assist in creating an environment that is conducive to the growth of SMEs and can alleviate the constraints faced by SMEs. The effectiveness of differentiated tax policies in the alleviation of the constraints imposed on small and medium enterprises can be improved by means of various non-tax policy measures. The National Treasury has used differentiated tax policies to target two specific constraints for SMEs, namely access to equity finance and easing of the tax compliance burden. This study concludes that the current differentiated tax policies for small and medium enterprises that are articulated in tax legislation do not address the constraints identified by the National Treasury effectively. The findings of this study cast doubt on the ability of the differentiated tax policies in South Africa to alleviate the constraints that SMEs face in this country. Furthermore, it poses the question whether the main objective of the policies is not to collect more revenue by broadening the tax base. The study focuses on the differentiated tax policies that came into effect before August 2008. The effectiveness of the differentiated tax policies that were proposed in the 2008/2009 budget (venture capital incentives and presumptive turnover tax) will depend on the details of the tax legislation that is promulgated. Future research could determine the effectiveness of these differentiated tax policies in addressing the constraints with which SMEs are faced. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

The Local Business Service Centre (LBSC) programme launched by the government of the Republic of South Africa in 1995 to provide business development services to small business, moreso in the Black communities, did not live up to expectations. This is according to the responses of a sample of 400 small business owners who were researched regarding the effectiveness of the LBSC programme, with a usable questionnaire response rate of 37.8%. The purpose of this ex post facto research, conducted in 2006 and 2007, was to evaluate the impact of the LBSC programme on small businesses in the Gauteng Province of South Africa. The results will assist in developing strategies for the delivery of business development services (BDSs) that would meet the expectations of all stakeholders. This is the challenge facing South Africa. The better-known service centres include the Small Business Development Centres in the United States of America and Business Link in the United Kingdom of Great Britain; and international brands like the Enterprise Development Centres sponsored by the International Labour Organisation. These centres provide business development services such as information, basic management training and referrals to more advanced services. The quantitative research was based on a questionnaire consisting of 42 variables and one open-ended question. The questionnaire was sent to 400 small business owners who had received counselling from the LBSCs. The questionnaire was developed from a literature review on service centres in the developed and developing world; the qualitative studies of Bloch&Daze in 2000 and Urban-Econ in 2002 which were conducted nationally, and structured qualitative interviews with former government officials and existing LBSC owners. The open-ended question solicited respondents to specify the type of service centre that would meet their requirements. According to the four-point Likert scale used, most respondents “disagree” that the LBSCs were effective, and the rating was just shy of the 2.5 median. Three factors emerged from the responses: “capacity and professionalism”; “productive relationship” and “empowering association”. According to a t-test and an analysis of variance (Anova), there was no statistical difference between the means and mid-points of the independent variables for the three factors which indicated “disagree”, except “capacity and professionalism” and “empowering association” in terms of turnover. The independent variables included the age of the SMME owner, the qualifications of the owner, the turnover, the number of employees and the age of the entity. The researcher has recommended an eight-point SMME development strategy as the basis to introduce a new generation of service centres to stimulate entrepreneurship and provide business development services. The recommended eight-point strategy will also assist to assess new business development services centres being introduced by various governments. / Thesis (DCom)--University of Pretoria, 2010. / Business Management / unrestricted

This study explores the effectiveness of the South African National Strategy for the development and promotion of small businesses in South Africa, where it first evaluates the effectiveness of the instructional framework created under the government’s National Strategy i.e. Centre for Small Business Promotion, Ntsika Enterprise Promotion Agency and Khula Enterprise Finance Limited for the attainment of the government’s National Strategy’s objectives of job creation, income generation and economic growth from an economic point of view. It also investigates the government’s National Strategy’s effectiveness with regard to services provision by both the financial service providers and non-financial service providers including the recipients of such services i.e. the SMMEs themselves from a business management perspective with regard to the success factors of functional areas of management. The study also evaluates some government departments which are not incorporated in the government’s National Strategy’s institutional framework and other business organizations all of which are engaged in small business development initiatives. The study further evaluates some parastatal organizations and provincial SMME desks in relation to the government’s National Strategy. Lastly the study evaluates the impact the government’s National Strategy has had on the small black economic empowerment mining companies as a sector, specifically if the government’s National Strategy has created an enabling environment for them to succeed in their small-scale mining operations. Job creation and growth of the small business sector will remain one of South Africa’s most urgent needs. Most severe social and economic ills result directly from inadequate progress in both these domains. Since the first democratic elections of 1994, an intensive process had been undertaken to address the urgent need for job creation and income generation, particularly among the majority black population. From these processes, policies were formulated, institutions created and funds allocated in the quest for these goals. While opinions may differ widely on the most effective measure to achieve steady progress, one factor has not been placed in doubt, namely that the richest source of job creation may come, not from the country’s big business sector, but from the small and medium enterprise sector. This reality is hardly unique to South Africa alone, but a proven fact in virtually every country developed and less developed alike. According to the study there seems to be a consensus that job creation ranks among the country’s most urgent priorities, along with AIDS, crime and education. High unemployment remains the obstacle to the country’s long-term social, economic and political stability. The government’s National Strategy was meant to address all these issues as it is a web that links many economic and social sectors of the country. Job creation in the all-important small business sector is not just an “industry” issue; it cuts across many different policy areas, from individual livelihoods, economic development, political empowerment, human resource development, market development and physical infrastructure. The government’s National Strategy, according to the study, is not perceived as a “strategy” as such, which would imply an integrated national plan linking all programmes at the national and regional level to achieve defined goals. It is however, seen as an array of independent, largely uncoordinated programmes, aimed at a common set of social and economic goals. A critical flaw in the government’s National Strategy, the study had also shown, is its failure to “segment its market”, namely to realistically differentiate its support among its two principal target groups - micro/survivalist enterprises and small/medium businesses - each with distinctly different needs. The government’s National Strategy also appears to have suffered from several internal contradictions especially with regard to the institutions created under its institutional framework. With regard to the implementation of the government’s National Strategy, the study has noted that the National Strategy seems to be leaderless and not effectively coordinated. The National Strategy also seems to have spawned an explosion of programmes and service providers, frequently duplicating other national and regional programmes. The Centre for Small Business Promotion within the DTI seems not to be playing the role it was intended to play while Ntsika’s centralised/standardised mode of operation makes adaptation of training to diverse local groups and needs very difficult and Khula’s programmes seem to have fallen short of their objectives, despite an effective and professional internal organization. Contrary to its design, provinces and municipalities do not play a major policy or operational role in the government’s National Strategy yet these are typically most informed and connected to local businesses and often have better understanding of the needs and success factors. With regard to the small black economic empowerment mining sector, the study has revealed that the government’s National Strategy has not been utilized effectively by this sector and because of this the government’s National Strategy has not played a pivotal role in creating an enabling environment for small-scale miners to fully succeed in their small-scale mining operations. / Thesis (PhD)--University of Pretoria, 2007. / Marketing Management / PhD / Unrestricted

One of the major development problems in the southern African region and South Africa in particular relates to the phenomenon of high failure rates among Small Medium and Micro Enterprises (SMMEs). The important role of SMMEs in creating jobs and incomes is widely acknowledged. SMMEs are relatively inexpensive to establish and have the potential to generate economic growth in the southern African region. One major dilemma of this sector, however, is the short lifespans of SMMEs. Past research has focused on understanding failure of small businesses by mainly identifying factors of failure without subjecting them to step-wise causality testing. This research closes that gap and uses a retrospective study, coupled with the critical realist approach, to understand the causes of the high failure rates of SMMEs. The merit of this approach lies in the attention it gives to an historical understanding of past processes and how a determined effort could be initiated to change the current “historical reality” of the factors behind the failures, specifically in South Africa. A sample comprising 254 owner-managers of SMMEs from the Gauteng, Limpopo and Mpumalanga provinces in the Republic of South Africa as well as from Gaborone in Botswana was subjected to an interview between January 2007 and December 2007. Data were collected by means of a semi-structured research instrument which probed the failure of the interviewees’ businesses across a period spanning seven years between 2000 to 2006. The analysis of the data involved the use of both quantitative and qualitative research methodologies. The findings indicate that four explanatory factors were paramount: “monitoring and control” (factor 1); “experience and planning in finance and marketing” (factor 2); “income constraints” (factor 3), and “cash control” (factor 4). Based on the findings, the following recommendations, if implemented, may assist with lowering the high failure rates: First, the mindsets of the owners of the failed businesses were found to be a fundamental factor in the closure of the businesses. Radical programmes for changing these mindsets are therefore critical. Second, with the mindsets changed, venture skills training programmes could then be introduced involving learning and training. By so doing, it is hoped that the void left by low levels of education and business experiences in the SMME sector would be reduced. Finally, at the policy-making level, the required assistance should be tilted more towards government-corporate involvement, in assisting the SMME sector in the form of financial subsidies for start-up capital, small business-builder programmes, and business mentoring programmes, among others. / Thesis (PhD)--University of Pretoria, 2011. / Business Management / unrestricted