A emergência do gerenciamento de projetos é uma resposta às exigências impostas pelo ambiente empresarial atual. Além de instrumento operacional para a adaptação e evolução organizacional, o gerenciamento de projetos exerce importante papel estratégico, principalmente em empresas cujo negócio tem por base a comercialização de projetos. Os modelos e a literatura sobre as especificidades do gerenciamento de projeto, nesse contexto, são, entretanto, relativamente recentes e pouco extensos. Este estudo colabora com a expansão do conhecimento sobre o tema, propondo, como problema de pesquisa, a identificação das características do gerenciamento de projetos, nas suas dimensões operacional, organizacional e estratégica, em empresas cujo negócio seja baseado em projetos. O estudo, que foi estruturado por meio de casos múltiplos comparados a um referencial bibliográfico, possibilitou a elaboração de considerações sobre a validade da teoria nos casos estudados e sobre necessidades de adaptações que foram evidenciadas. Concluiu-se que a atual teoria de gerenciamento de projetos precisa ser complementada para melhor adequação ao contexto dos negócios baseados em projetos. Essa complementação teórica foi realizada por meio da proposição de um modelo de referência de gerenciamento de projetos, adequado à realidade observada nos casos múltiplos estudados. / The emergence of project management is a response to the demands of today´s business environment. More than an operational tool for organizational adaptation and evolution, project management plays a strategic role, especially at companies that have businesses based on projects. The models and theory about project management characteristics at this context are, however, relatively new and rare. This study aim to expand the knowledge about the subject, proposing as research problem the identification of specific characteristics of project management in the operational, organizational and strategic dimensions at companies that have project based businesses. The study was based on multiple case study compared to the bibliographical referential which allowed the elaboration of conclusions about the applicability of the theory at the cases and about the adaptations made by the companies. It concludes that the today´s project management needs complementation for better adaptation to the context of project-based businesses. To fulfill this need, the study includes the elaboration of a new project management model, better suited to the reality encountered at the cases.

This study contributes to the body of knowledge on tax compliance costs to small businesses by pioneering research in South Africa on four fronts. Firstly, the study is the first to comprehensively quantify small business tax compliance costs – establishing a baseline against which future research can be benchmarked. Secondly, the study established that small businesses perceive tax compliance benefits to exist, but found that the respondents were generally unable to quantify them. Thirdly, it evaluated the perceived impact of the major small business tax concessions on the level of tax compliance costs incurred by small businesses. Finally, the study used regression analyses to evaluate the drivers or determinants of internal and external tax compliance costs. / Thesis (PhD)--University of Pretroia, 2013 / lk2014 / Taxation / unrestricted

Training is often delivered before training needs analyses were completed for affected employees. The overall purpose of the study was to identify gaps in the perceived training needs between managers and employees. The first gap found that managers differ in how they perceived employees’ training needs. The second gap was found amongst employees about their own training needs. The managers responded through an electronic questionnaire and a conference, while employees completed their questionnaires at their business premises. The unique approach to this study lies in the fact that the employees were involved in the research while it is more common only to allow managers to complete questionnaires. Globally there is a shortage of supply chain management skills. Following the 2008 global recession, well-trained staff could allow businesses to recover economically. However the literature revealed that a lack of existing qualifications rendered employees vulnerable to lay-offs. For decades, governments, businesses and tertiary institutions have been mismatched in meeting their existing/future skills requirements. The research outcomes could help to prevent wasting resources required to train employees. The goal was accomplished by testing nine hypotheses against empirical evidence gathered in supply chain industries. The findings confirmed that managers and employees do not always share the same perceptions. Hypotheses testing on the following variables: the types of training, the format of training, motivating/demotivating variables for attending training, revealed differences. Other variables include respondents’ existing educational qualifications, their gender, age and career tenure. The respondents were questioned about signing contracts before being sent on training programs. This thesis reported and analysed the findings of three questionnaires. The study was in-field for four months in 2011. By using supply chain professional associations to target respondents the study yielded a more credible reflection of industry phenomena. The research contribution lies in the fact that it is a multi-disciplinary study trying to identify whether gaps exist in perceived training needs amongst respondents and why. It integrates theory from the disciplines of human resources, training and businesses management in structured supply chain networks. Future training programs can thus be tailored towards meeting actual employee training needs to align organisational with personal objectives. This study can help alleviate the skills shortage by emphasizing training needs analyses before the commencement of training programs. / Thesis (DCom)--University of Pretoria, 2014. / gm2014 / Business Management / unrestricted

Magister Commercii - MCom / One major contribution to entrepreneurship in the past decade is the introduction of social media, which has changed the way in which businesses are operated. It is argued that using social media has signalled a departure for many businesses from the tradition of word-of- mouth advertising of products and services. Furthermore, it has been suggested that social media has become a crucial mechanism of promoting products owing to its potential of reaching many people as well as being cost effective. Following this line of thought, it can be argued that social media platforms can revolutionize communication among individuals and businesses by increasing their networking circle. This study aimed to establish how female- owned Small Micro and Medium Enterprises (SMMEs) in the fashion retail sector in Cape Town use social media for both business and social networking purposes. The study used a qualitative research design where data were collected through semi-structured interviews and unobtrusive methods. These techniques were preferred because they allowed for an in-depth understanding of social media networking strategies. The findings highlight that social media contributes towards enhancing the existing business networks and the working activities of the female entrepreneurs; with both weak and strong ties playing a vital role towards cementing these connections.

Home-based and residential-based businesses have become a very visible feature of some main road arteries into and out of suburbs of most big cities in South Africa. Previous residential zoned properties are being used to such an extent for business purposes that certain main routes into cities has virtually lost its residential character. Home-based businesses is not new to South Africa. Some 1,8 million people run some form of business from home. However, the purchase or rent of a residential property and then re-zoning it for business use in some specific areas seem to be a new phenomenon. Preliminary interviews with entrepreneurs and small business owners of these residential-based businesses would indicate that it is an alternative location to shopping centres/malls and office parks. They are often harassed by landlords and/or cannot afford the rentals charged or cannot comply with certain aspects of the lease agreement. The study is an exploratory research into this phenomenon and is supported by a proper literature study as well as an empirical study. The literature reviews the concepts of entrepreneurship and small, medium and micro enterprises (SMME's) as a starting point for this study. This sector is a vital contribution factor for any economy and one of the most important strategic decisions that must be made by these small business ventures is the location-decision. All the theories and factors of location in the literature reveals this important decision and the different types of location for SMME's are explored, with emphasize on the newest phenomenon, residential-based businesses. The empirical part of the study consisted of a questionnaire that was completed by means of personal interviews on a sample in the greater Pretoria Metropolitan region. The objective of this study was to find the reasons for this very visible development in suburbs and to investigate whether this is an effective alternative location for SMME's. The research findings indicated the reasons and advantages of residential-based businesses as well as the possible problems and disadvantages of this location-decision. The three factors identified as advantages of this location-decision are the location and growth advantages, the cost advantages and personal advantages. The three disadvantage factors are some personal disadvantages, local authorities' rules and regulations and some management disadvantages. Proper recommendations are being made on how to run and manage such a residential-based business and the paper will therefore not only be of value to entrepreneurs and SMME's wanting to make this important location-decision, but also to town planners at the city councils for future strategic planning. / Thesis (D Com (Business Management))--University of Pretoria, 2007. / Business Management / unrestricted

Taxpayers engage widely with tax practitioners for various reasons, like filing accurate tax returns and/or minimising their tax liabilities. This relationship may influence tax compliance behaviour, although it is still unclear to what extent each party contributes to this. International research shows that taxpayers prefer a conservative tax approach, while others may insist on a more aggressive approach. Research available in South Africa on this issue is limited. South African small businesses are growing enterprises and various tax reliefs apply to them. These entities, on the other hand, do not necessarily have skilled tax staff and therefore make extensive use of tax practitioners’ services. Studies on this tax practitioner/client relationship are therefore relevant in order to increase the existing knowledge of taxpayer compliance behaviour. The first objective of this study is, therefore, to determine whether small business taxpayers prefer to receive conservative or aggressive advice from their tax practitioners. A second objective is to determine whether small business taxpayers would continue to make use of the services of their tax practitioners if they disagreed with the proposed tax approach. Using questionnaires, the data was obtained from 50 small businesses in a rural town in South Africa. The results show that when asked directly which type of tax advice they preferred, the majority of small business taxpayers indicated that they would rather receive conservative advice. On the other hand, it appeared that they would prefer aggressive advice when the deductibility of an ambiguous expense was in question. The results also showed that small business taxpayers tended to agree with the tax practitioner, irrespective of the type of tax advice offered. The results also showed that they would mostly, as long as it did not relate to tax evasion, retain the services of a tax practitioner despite the type of advice they were given and whether or not they agreed with it. The conclusion drawn was that taxpayers in the small business sector prefer, to a great extent, to receive conservative tax advice from their tax practitioners and that they want to file accurate tax returns. The regulation of tax practitioners is therefore crucial, as taxpayers rely heavily on their information when it comes to tax compliance. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The question of loyalty in autocratic regimes has drawn a sustained scholarly interest, especially with the resilience of many of these regimes over most of world history and over the past few decades in particular. Autocratic leaders need to secure the support of their militaries to survive in office and to minimize the risk of a coup. Among the commonly employed mechanisms in this regard is the extension of extra-budgetary financial rewards, including ‘Military-Owned Businesses (MOBs).’ Nevertheless, under the increasingly significant threat of an uprising from below, military defection remains the key for the success of the revolution. The question then becomes: under what conditions would a military defect from an autocratic ruling alliance? Although many answers have been proposed to solve this puzzle, an increasing number of cases are proving them insufficient. Alternatively, this project presents one novel answer to this question, which is: militaries are “defection-proofed” in the face of mass uprisings when they develop financial dependency on the regime. By contrast, when the management of the extra-budgetary resource for the military, i.e. MOBs, becomes the exclusive domain of the military and independent from the regime, the military is expected to defect. This proposed hypothesis represents a contribution to the democratization literature, both its installation, i.e. underlining a ‘pro-democracy’ capacity of the military in removing the dictator, as well as its consolidation, i.e. handling the legacy of the autocratic regime after the transition. This hypothesis is tested comparatively against the cases of mass protests in China (1989), Indonesia (1998), Thailand (2006), Iran (2009), and Egypt (2011). This comparative analysis represents another contribution of this study, bringing together a diverse array of cases unexpected to have much in common. Analysis draws on a mix of both primary resources collected from the field along with secondary materials. The comparisons are made considering the type of civil-military relations in each case, the size and type of financial rewards controlled by the military, and their effect, if any, on its decision to repress or defect based on the interaction between the military and the dictator.

This study had as its origin the questioning by the researcher of the statements made by local and national politicians that the increase in tourist numbers visiting the Southern Cape was resulting in the creation of many new business ventures and work opportunities. This result was, however, not visible. In an attempt to find an answer to the above problem no pertinent information regarding the tourism industry, or evidence that local or regional government was actually involved in planning for the development of such an eventuality, could be found. In 1996 the National Government identified tourism as a major industry sector which could contribute towards economic development. The industry was expected to make a substantial contribution to the alleviation of poverty and to black economic empowerment. The government issued a White Paper on the Development and Promotion of Tourism in South Africa (1996) in order to produce key policy foundations for the development of the tourism industry in South Africa. Notwithstanding the fact that the central government had, since 1996, implemented various incentive schemes aimed at the tourism industry in general and towards small, medium and micro enterprises (SMME's) that operate in the tourism sector specifically, evidence of these incentive schemes reaching grass-root potential entrepreneurs has not been apparent. Furthermore, although purported to spread the economic benefits equitably among all members of the population, the local previously disadvantaged community did not seem to be benefiting from these policies at all. The above perceptions have, in turn, led to a number of questions listed and noted in Chapter one, and culminated in the research problem that was identified as follows: Can a strategy be formulated to stimulate SMME development and concurrent job creation among SMME's operating in the tourism sector of the Southern Cape and can such a strategy be depicted within a framework of a development model? The aim of the study was, therefore, to find a practical solution to the developmental requirements of tourism-related SMME's in order to stimulate job creation. The study was conducted in three sections: Section 1 consisted of an extensive literature survey in which it was determined that: <ul> <li>Tourism-related SMME's could make a positive contribution to local economic development.</li> <li>Although operating under conditions of globalisation, SMME's still had a future if they followed international best practices.</li> <li>Certain practices were considered international best practices.</li> <li>In order for SMME's to be successful, it becomes necessary to plan for the growth.</li> <li>There is a definitive role to be played by Government in this planning exercise.</li> <li>Although much work has already been done in the field of SMME development, very little has been done that addressed the tourism industry.</li></ul> Section 2 comprised an empirical study designed to test the opinions of tourism-related SMME's operating in the Southern Cape region. Factors which were considered to be essential to stimulate the growth of job opportunities were identified and compared with the theoretical requirements established in the previous section. Finally, Section 3 combined the findings of the previous two sections in an attempt to construct a framework depicting a model and strategy for the development of SMME's operating in the tourism sector of the Southern Cape. / Thesis (PHD)--University of Pretoria, 2007. / Tourism Management / unrestricted

The overall purpose of this study is to determine the impact of social media on customer trust in small e-businesses. In addition, this research study seeks to find answers in particular on the level of improvement or enhancement, if any, that the use of social media has on consumer trust. Trust is an essential aspect in any business regardless of its size. Trust is what drives customers to purchase vendor products and services. In this digital age, small e-businesses are selling their products online. However, the lack of trust has been a major concern and a contributing factor to small businesses’ failures. This research uses a mixed-methods research design, utilizing two different approaches both qualitative and quantitative methods used alongside of each other. The first part of our findings presents the qualitative results from the interviews with a number of small e-businesses owners, and the second part shows the quantitative results from online surveys with the consumers. With the analysis of the two components of the study based on the results from the responses of the small e-business owners and the online consumers, we can infer that social media marketing has indeed greatly affected and changed the present small e-businesses trends. Our findings indicate that social media is at the present used as a trustworthy reference to gather information about the products and services of small e-businesses. The power of social media has also allowed customers and small e-businesses owners to build relationships and establish trust from their constant communication.

This thesis analyzed the Drivers and Implementation Approaches of Corporate Social Responsibility (CSR) in Family Businesses. Qualitative Analysis based on Semi-Structured Interviews was conducted in the region of Southern Lower Saxony and later on quantified through category-based Content Analysis. The results suggest that Drivers of CSR can be divided into value-based and strategic, and Implementation Approaches into informal and formal. Family Businesses are more likely to be driven by values and implement an informal approach. Further, a model to define CSR, called Four-Peak Pyramid of Corporate Social Responsibility, was developed. It consists of two fundamental stones of CSR, Compliance and Profitability, and four peaks called Marketplace, Workplace, Community and Environment.