Submitted by Marcelo Mourão Coutinho (mourao.coutinho@gmail.com) on 2017-09-12T12:05:31Z No. of bitstreams: 1 MarceloCoutinho_Dissertação_Pós_Defesa_VF.pdf: 1212371 bytes, checksum: d8fec32e9d7dcb67146e6b137f2c4a09 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-09-15T12:45:43Z (GMT) No. of bitstreams: 1 MarceloCoutinho_Dissertação_Pós_Defesa_VF.pdf: 1212371 bytes, checksum: d8fec32e9d7dcb67146e6b137f2c4a09 (MD5) / Made available in DSpace on 2017-09-26T17:48:52Z (GMT). No. of bitstreams: 1 MarceloCoutinho_Dissertação_Pós_Defesa_VF.pdf: 1212371 bytes, checksum: d8fec32e9d7dcb67146e6b137f2c4a09 (MD5) Previous issue date: 2017-06-20 / O Estado enquanto grande consumidor de bens e serviços pode utilizar as compras governamentais como uma política pública para induzir a produtividade, controle de qualidade, transferência de tecnologias, desenvolvimento de micro e pequenas empresas e promoção do desenvolvimento econômico e social. Em que pese os governos, órgãos e entidades não governamentais, além pesquisadores do desenvolvimento econômico regional abordarem de diversas formas a relevância das compras governamentais para a promoção do desenvolvimento econômico e social, pouco foi dito sobre resultados quantitativos que pudessem ser utilizados para mensurar os benefícios de se implementar tal política pública. Apesar dos esforços feitos pelo Governo Federal em promover as compras governamentais como políticas públicas regulatórias, melhorando o acesso das micro e pequenas empresas e agricultores familiares às contratações junto aos Governos, existe a necessidade dos gestores públicos municipais colocarem essas políticas públicas em prática. Ciente das limitações estruturais, orçamentária e de pessoal nos municípios brasileiros, o Governo Federal desenha políticas públicas com imposições e obrigações aos municípios para que as ações aconteçam de fato. Isso faz com que os gestores municipais percebam algumas políticas públicas como normas que deverão ser cumpridas e não como uma possibilidade real de promoção do desenvolvimento de sua região. Entendendo o papel dos decisores políticos nos municípios, em especial na formação de agenda e tomada de decisão, esta pesquisa foi desenvolvida com o propósito de ser utilizada como instrumento de persuasão junto aos mesmos. Foi analisada as contratações de pessoal realizadas por micro e pequenas empresas sediadas na Microrregião de São João del Rei, em Minas Gerais, que venceram processos de aquisição junto às prefeituras da mesma microrregião no exercício de 2016. Os resultados mostraram que mais de 5 postos de trabalho foram gerados para cada R$ 1.000.000,00 em contratações junto aos governos municipais. / The State as a major consumer of goods and services can use government purchases as a public policy to induce productivity, quality control, technology transfer, development of micro and small-sized enterprises, and as the promotion of economic and social development. In spite of the fact that governments, agencies, non-governmental entities and researchers of regional economic development address in various ways the relevance of government purchases for the promotion of economic and social development, there is limited quantitative information to be used as a measure of the benefits of implementing such public policies. Despite the efforts made by the Federal Government to promote government procurement as a regulatory public policy, improving the access of micro and small-sized enterprises and family farmers to government contracts, there is still the need for the Municipal Public Managers to implement and put such public policies into practice. Considering the structural, budgetary and personnel constraints in most Brazilian Municipalities, the Federal Government drafts public policies imposing responsibilities on local governments to ensure such policies are, in fact, executed and carried through. The Municipality, however, perceive these public policies only as additional obligations to be fulfilled, instead of understanding them as a real opportunity to promote and enhance development in their region. This research has the purpose of being an additional tool in the persuasion of policy makers in Brazilian Municipalities, taking into consideration their process of establishing guidelines and decision-making. We analyzed the personnel hiring by micro and small-sized enterprises located in the small town of São João del Rei in the Brazilian State of Minas Gerais, which won procurement processes in counties located in the same area for the fiscal year 2016. The results show that more than five jobs were created for each R$ 1,000,000.00 in contracts with local governments.

Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Business Administration in Entrepreneurship in the Faculty of Business at the Cape Peninsula University of Technology 2013 / Tourism is a fast growing industry and has the potential for poverty alleviation for rural persons. Butha-Buthe, being in a rural area of Lesotho, has magnificent scenery of mountains, attractions to be visited, and adventure activities to be done. However, tourism in Butha-Buthe is under-developed, and it is very important to identify tourism’s potential in this area and explore how SMMEs could contribute in the development of tourism. Therefore the objective of this study is to examine the economic role of small, medium and micro enterprises in the development of tourism in Butha-Buthe. Challenges faced by the SMMEs include lack of resources such as poor infrastructure poor roads, transportation, and a lack of network-communication. Other challenges would be poor business skills in regards to employment and management which leads to business failure. To accomplish the study objective, questionnaires were distributed to local entrepreneurs in Butha-Buthe, local communities, local government and other stake-holders in the district. In addition, a mixed method of research was carefully and logically planned and then implemented. A survey questionnaire was used to obtain the views of the different stakeholders. The questionnaires were collected and data analysed which allowed the researcher to draw conclusions and propose a range of recommendations based on the findings, to assist in the development of tourism in Butha-Buthe. The findings revealed that there is huge potential of tourism development in Butha-Buthe through the SMME sector, but that there are still challenges faced by SMMEs in this district, despite the economic contribution they make. However, through the support of the government and private sectors these challenges should be dealt with.

Orientador: Carlos Alberto Mariotoni / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-18T03:25:41Z (GMT). No. of bitstreams: 1 Naturesa_JimSilva_D.pdf: 5201250 bytes, checksum: 844230f71c467ed3cab5b7b4ecc69ddc (MD5) Previous issue date: 2011 / Resumo: Essa tese procura relacionar os conceitos de eficiência energética, política industrial e inovação tecnológica. O objetivo é apresentar os principais pontos para uma nova política industrial, fundamentada na eficiência energética, que tenha como conseqüências a redução do consumo de energia elétrica e, principalmente, a divulgação do conceito de inovação tecnológica. O uso eficiente de energia elétrica diminui a necessidade de expansão do setor elétrico, postergando investimentos necessários ao atendimento do mercado de energia. Para os consumidores, as principais vantagens são a redução do gasto com energia elétrica, a otimização dos sistemas e marketing associado às idéias de preservação ambiental. Nesse sentido, o Programa Nacional de Conservação de Energia Elétrica (PROCEL), através de inúmeras iniciativas, é uma importante ferramenta governamental para a conservação de energia e o aumento da eficiência energética no país. Para que esses programas obtenham sucesso uma nova política industrial é necessária. Projetos de eficiência devem ter como objetivo a modernização do parque industrial - buscando a capacitação produtiva, gerencial e comercial das empresas. Para tanto, tais projetos, que em muitos casos baseiam-se na substituição de equipamentos antigos por novos, pode ser encarada como uma inovação incremental. Logo é proposta uma nova política industrial na qual o foco é a inovação tecnológica via eficiência energética. A idéia principal é utilizar os recursos destinados à inovação tecnológica em projetos de eficiência, pois esses conceitos são sinônimos. Os principais beneficiados serão as Micros, Pequenas e Médias Empresas (MPMEs) que, normalmente, gastam grande parte do seu faturamento com energia elétrica / Abstract: This thesis tries to relate the concepts of energy efficiency, industrial politics and technological innovation. The goal is to present the main points for a new industrial policy, based on energy efficiency, which has the consequences of reducing energy consumption and, especially, the dissemination of the concept of technological innovation. The efficient use of electric energy diminishes the necessity of expansion of the electric sector, postponing necessary investments to the attendance of the energy market. To consumers, the main advantages are the reduction of electric energy consumption, the optimization of the systems and the marketing linked with the ideas of environment preservation. In this direction, the Programa Nacional de Conservação de Energia Elétrica (PROCEL), through innumerable initiatives, is an important governmental tool for the conservation of energy and the increase of the energy efficiency in the country. Therefore these programs get success a new industrial politics is necessary. Projects of efficiency must have as objective the modernization of the industrial plants - increasing the production, management and commercial qualifications of the companies. To reach these targets, such projects, which in many cases are based on the equipment replacement, can be faced as an incremental innovation. Consequently, it is suggested a new industrial politics, which focus the technological innovation by means of efficiency energy. The main idea is to use the resources destined for the innovation technology in efficiency projects, therefore - in our point of view, these two concepts are synonymous. The main beneficiaries will be the Small and Medium Size Companies that, normally, spend great part of its invoicing with electrical energy / Doutorado / Recursos Hidricos, Energeticos e Ambientais / Doutor em Engenharia Civil

Submitted by Pedro Henrique Fernandes da Silva (pedrofernandesneto@uol.com.br) on 2013-11-25T15:39:26Z No. of bitstreams: 1 O Impacto da Burocracia nas Pequenas e Microempresas.pdf: 794696 bytes, checksum: a193b7dfba0d8b020a4c40264743ac45 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-11-26T12:06:37Z (GMT) No. of bitstreams: 1 O Impacto da Burocracia nas Pequenas e Microempresas.pdf: 794696 bytes, checksum: a193b7dfba0d8b020a4c40264743ac45 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-12-02T13:27:09Z (GMT) No. of bitstreams: 1 O Impacto da Burocracia nas Pequenas e Microempresas.pdf: 794696 bytes, checksum: a193b7dfba0d8b020a4c40264743ac45 (MD5) / Made available in DSpace on 2013-12-03T11:17:50Z (GMT). No. of bitstreams: 1 O Impacto da Burocracia nas Pequenas e Microempresas.pdf: 794696 bytes, checksum: a193b7dfba0d8b020a4c40264743ac45 (MD5) Previous issue date: 2013-10-25 / This work focuses on the problems faced by small and micro enterprises in the State of Rio de Janeiro, under the circumstances of an archaic and bureaucratic structure of the Brazilian state, which transforms the act of taking on a real adventure, as well as the challenges and risks the business itself, the bureaucracy eliminates most companies still in the early years of life . The segment focused on this work suffers , even more , the low capacity of mobilization and representation, not having, well, how to defend a state partner only success and never failure. The legislation itself acts as a barrier, with all rules decoupled from economic reality, establishing procedures that instead of being incentive become often insurmountable obstacles for small and micro enterprises. The tangle of laws creates a setting conducive to corruption , a direct consequence of the lack of objectivity and discretion of those with the function of legislating. Examples of laws shown throughout the text depict the true sangria health of these companies, as well as the amount of new Bills presented each year show that, unfortunately, we are still far from a change of direction. The paper aims to show some data through the damage to the state's economy because they are small and micro enterprises, contrary to what many think, the largest employers, is therefore of vital importance that their difficulties are treated as priority. Although, as stated, the State of Rio de Janeiro has served as an example of the current model, this situation is practically the same in all other units of the Federation, highlighting the importance of a general mobilization able to change the course of this story. However, it is also clear that this transformation involves a change of mindset, because without it, all wins will be punctual, no strength to build a new business scene. / Esse trabalho se debruça sobre os problemas enfrentados pelas pequenas e microempresas no Estado do Rio de Janeiro, dadas as circunstâncias de uma estrutura arcaica e burocratizada do Estado brasileiro, que transforma o ato de empreender em uma verdadeira aventura, pois além dos desafios e riscos inerentes ao próprio negócio, a burocracia elimina a maioria das empresas ainda nos primeiros anos de vida. O segmento focado nesse trabalho sofre, ainda mais, pela baixa capacidade de mobilização e representatividade, não tendo, assim, como se defender de um estado sócio apenas do sucesso e jamais do fracasso. A própria legislação funciona como um entrave, com regras de todo dissociadas da realidade econômica, estabelecendo procedimentos que ao invés de serem estímulos se transformam em obstáculos muitas vezes intransponíveis para as pequenas e microempresas. O emaranhado de leis cria um cenário propício à corrupção, consequência direta da falta de objetividade e critério daqueles com a função de legislarem. Os exemplos de leis mostrados ao longo do texto retratam a verdadeira sangria na saúde dessas empresas, assim como a quantidade de novos Projetos de Lei apresentados a cada ano, demonstra que, infelizmente, ainda estamos longe de uma mudança de rumos. O trabalho procura apontar através de alguns dados o prejuízo para a economia do Estado, pois são elas, pequenas e microempresas, ao contrário do que muitos pensam, as maiores empregadoras, sendo, portanto, de vital importância que as suas dificuldades sejam tratadas como prioridade. Embora, como dito, o Estado do Rio de Janeiro tenha servido como exemplo do modelo vigente, essa realidade é praticamente a mesma em todas as demais Unidades da Federação, deixando clara a importância de uma mobilização geral capaz de mudar o rumo dessa história. Porém, fica claro também que essa transformação passa por uma mudança de mentalidade, pois sem isso, todas as vitórias serão pontuais, sem forças para a construção de um novo cenário de negócios.

The primary objective of this study was to investigate the perceptions on the role of locally owned small, medium and micro enterprises (SMMEs) in the economic development of Rustenburg, South Africa. The study was motivated by theoretical findings that SMMEs are the cornerstone of economic development; yet, the levels of unemployment and poverty were still escalating in Rustenburg. This prompted the researcher to investigate the perceptions on the role of locally owned small, medium and micro enterprises in the economic development of Rustenburg, South Africa, and the extent of their contribution. The study adopted a descriptive research design and a quantitative approach to determine the role of SMMEs and the extent of their contribution to the economic development of Rustenburg. The study focused on Rustenburg, which had 223 registered SMMEs at the time. The registered 213 SMMEs were identified as the target population of the study, and 10 registered SMMEs participated in the pilot study. A structured questionnaire was used as a data collection instrument. Two hundred and thirteen (213) copies of questionnaires were self-administered. One hundred and eighty-two (182) completed questionnaires were returned, which represented an 85% response rate. Descriptive and inferential statistics were used to analyse the data by utilising the Statistical Analysis Software (SAS). Statistical techniques used in this study comprised frequency analysis, analysis of variance (ANOVA), Pearson’s correlation test, and Tukey’s studentised range test. Empirical findings revealed that SMMEs play a significant role in contributing to the economic development, employment generation and poverty reduction of Rustenburg, with SMMEs in the mining sector making a greater and more significant contribution than other sectors. The study concluded that SMMEs perform a critical role in contributing to the economic development of Rustenburg, especially those in the mining sector. Recommendations were that government should consider increasing the development programmes for SMMEs that operate in Rustenburg, invest in SMMEs’ technology and provide practical SMMEs development training. In addition, government should provide sufficient funding for SMMEs and improve the regulatory framework that governs the SMME sector. This particular study focused on SMMEs operating in Rustenburg. Another study could be conducted on foreign-owned SMMEs. / Business Management / M. Com. (Business Management)

Svenska folket gör allt fler mobila betalningar, (Riksbanken, 2020), men trotsbeteendeförändringen som privatperson tycks situationen för svenska företag vara enannan. Näringsdepartementet (2021) konstaterar att svenska företag är kvar i analogabetalningsprocesser, en tes The World Payment Report (2020) stämmer in i samtidigt somde konstaterar att digitaliserade affärsmodeller kring B2B-betalningar förutspås ha storutvecklingspotential.Hur ser det då ut inom forskningen på mobila betalningar? I sammanställningen avDahlberg et al (2015; 2008) befaras forskningens perspektiv varit allt för fokuserat påprivatpersoner vilket skapat ett gap mellan praxis och den akademiska världen.Den här studien syftar till att belysa Svenska mikroföretagares situation genom att titta påhur Svenska mikroföretagare använder tjänster kopplade till mobila betalningar, vad derasförväntningar är och hur tjänsterna uppfyller mikroföretagens behov.Detta gjordes med utgångspunkt i ett teoretiskt ramverk utvecklat av Apanasevic et al(2016) vilket lämpar sig väl då det dels bidrar till med ett nytt perspektiv på frågor som rörmobila betalmedel samt lägger stor vikt vid respondenternas förväntningar. Med entolkande forskningsmetod genomfördes studien som kvalitativ studie där sju kvalitativa,semistrukturerade intervjuer analyserades tematiskt.Studien kom fram till att svenska mikroföretagares adoption till mobila betaltjänster skiljersig kraftigt. Från att sköta hela företagets ekonomi genom en app till att främst användamobila betalmedel i situationsanpassade händelser, eller att inte alls nyttja mobilabetalmedel. Studien visar även att förväntningen när en företagare går över till ett mobiltbetalmedel är att digitalisera en manuell tidskrävande process. Har detta gjorts helhjärtatär företagarna nöjda med den mobila tjänsten och förväntningarna infrias. Integreradesystem, framförallt med bokföringen är mycket positivt. I likhet med tidigare forskningupplevs en snabb, smidig och tydlig tjänst positivt, och dess motsatser som negativt.Företagarna resonerar kring interna affärsmöjligheter, att tjänsten sparar dem tid, då tid ärpengar. Detta skiljer sig från studier som ser till handlare och privatkund, där tidigarestudier så som Mallat (2007) och Apanasevic et al (2016) snarare fokuserar på att en mobilbetaltjänst skapar externa affärsmöjligheter som kan locka kunder eller mer försäljning.För framtida forskning föreslås fallstudier på några av de mobila tjänster som nämns idenna studie, i enlighet med att fortsatt vidga perspektivet inom mobila betalningar. / The Swedish people are making more and more mobile payments, (Riksbanken, 2020), but despite the change in behaviour as a private individual, the situation for Swedishcompanies seems to be different. The Ministry of Trade and Industry (2021) states thatSwedish companies remain in analogue payment processes, a thesis The World PaymentReport (2020) agrees with, while they state that digitized business models around B2Bpayments are predicted to have great development potential.What does it look like in research on mobile payments? In the compilation of Dahlberg etal (2015; 2008), it is feared that the research perspective has been too focused on privateindividuals, which has created a gap between practice and academia.This study aims to shed light on the situation of Swedish micro-entrepreneurs by lookingat how Swedish micro-entrepreneurs use services linked to mobile payments, what theirexpectations are and how the services meet the needs of micro-companies.This was done on the basis of a theoretical framework by Apanasevic et al (2016), whichis well suited as it partly contributes to a new perspective on issues concerning mobilepayments and attaches great importance to the respondents' expectations. Using aninterpretive research method, the study was conducted as a qualitative study in whichseven qualitative, semi-structured interviews were analysed thematically.The study concluded that Swedish micro-entrepreneurs' adoption of mobile paymentservices differs. From managing the entire company's finances through an app to mainlyusing mobile means of payment in situation-adapted events, or not using mobile means ofpayment at all. The study also shows that the expectation when an entrepreneur switchesto a mobile means of payment is to digitize a manual process. If this is done wholeheartedly, the entrepreneurs are satisfied with the mobile service and expectations are met.Integrated systems, especially with accounting, are very positive. As in previous research,a fast, smooth and clear service is perceived positively, and its opposites as negative.Entrepreneur’s reason about internal business opportunities, that the service saves themtime, as time is money. This differs from studies that look at retailers and privatecustomers, where previous studies like Mallat (2007), and Apanasevic et al (2016) ratherfocus on a mobile payment service creating external business opportunities that can attractnew customers or more sales.For future research, case studies on the mobile services mentioned in this study areproposed, in accordance with continuing to broaden the perspective in mobile payments.

Thesis (M.Dev. (Planning and Management)) -- University of Limpopo, 2022 / Unemployment in South Africa has prompted the government to shift focus in terms of employment creation resulting in encouraging citizens to become entrepreneurs. This took effect after 1994 and small, medium, and micro enterprises (SMMEs) have since been the important drivers of the economy. They have provided jobs to many unemployed people and reduced poverty in many communities. Despite their importance, these enterprises encounter challenges that threaten their sustainability and growth. The purpose of the study was to investigate the internal and external factors affecting SMMEs. To get a clear understanding of the challenges confronting managers of SMMEs in Lepelle Nkumpi Municipality (LNM), a comprehensive investigation of this problem was conducted through a literature review. The study adopted a mixed method approach, where the researcher used both qualitative and quantitative methods to elicit information from the participants. The study also adopted the interpretivism and positivism paradigms. Data were collected through the usage of structured questionnaires and semi-structured interviews from the respondents who were selected purposively. Analysis of quantitative data was done through SPSS and presented in tables, graphs, and pie charts. For qualitative data, thematic analysis was used. The findings confirmed what was reviewed in the literature, namely, that managers of SMMEs encounter operational difficulties; and inaccessibility of funding is a major challenge. The study revealed that 78% of the respondents used personal savings and some borrowed from friends and family, whilst only 22% received funding as a form of government grants and bank loans. To confront the challenges of funding, government and parastatals should ensure that SMMEs receive funding in an impartial manner; and government should also serve as collateral for SMMEs with financial institutions in cases where government could not offer funding since lack of collateral proved to be a blockade for SMMEs. Chapter 5 of this research report provides a conclusion and recommendations arising from the data collection on the improvement and accelerated support to ensure the sustainability and growth of SMMEs.

Thesis ((MBA.) -- University of Limpopo, 2016 / The positive role and fundamental contribution of SMMEs on a global and national level is key to economic growth. Various perspectives and opinions exist in terms of the role, extent and nature of the contribution made by SMMEs in the local economy. The main aim of this study was to investigate ways in which the informal motor vehicle mechanic businesses operating in Tzaneen CBD can be assisted to become formalised businesses for long-term sustainability and contribution to the local economy. The research was qualitative in nature. Group interviews were conducted with motor mechanics operating opposite Tzaneen bus rank in the town of Tzaneen, Limpopo Province as well as with their representatives (i.e. their executive committee). The purpose of the interviews was to find out what they thought about possibilities of being formalised and what their needs are. In addition, questionnaires were designed and handed out to officials from GTM LED, SEDA and GTEDA. The purpose of the questionnaires was to explore what these institutions have done previously and what they were willing to offer to help formalise the informal motor mechanic operations. The research results show that the motor mechanics understand what formalising their enterprises entails and they are willing to cooperate with the government organisations to convert them into sustainable enterprises. The representatives from government agencies showed willingness to support these motor mechanics, they are also willing to prioritise and develop necessary support programmes. The study recommends that the motor mechanics be helped with infrastructure; registering their businesses; mentoring and coaching be offered to them; marketing their business; and training and development occurring on a continuous basis.

Denna studie utvecklar en digital tjänst för att förbättra hanteringen av media på webbplatser, särskilt riktad mot mikroföretag. I takt med ökande digitalisering och behovet av en effektiv digital närvaro blir det allt viktigare för dessa företag att använda sin webbplats. Trots en mängd tillgängliga tjänster inriktade på webbplatshantering finns det ingen lösning som på ett enkelt sätt uppfyller mikroföretagarnas behov. Studiens syfte är att utveckla en tjänst som förenklar uppladdning och hantering av bilder, videor och text på webbplatser för mikroföretag. Genom att använda design science research methodology (DSRM), strävar studien efter att utveckla en användarcentrerad tjänst som möter mikroföretagens specifika behov. Den utvecklade tjänsten består av en uppladdningstjänst och ett frontend-API i form av ett bildspel. Tjänsten testades och utvärderas genom användartester med mikroföretagare samt experter inom området digital tjänsteutveckling och backend utveckling. Slutsatsen från studien är en tjänst som kräver minimal teknisk expertis, där användarna kan ladda upp valfri media vilket speglas på respektive webbplats. Tjänsten blev väl bemött av användarna där den effektiviserade deras webbplatshantering genom att spara tid och pengar. Forskningen bidrar till områdena tjänsteutveckling och systemutveckling genom att visa på en framgångsrik process för att utveckla en användarcentrerad digital tjänst som möter mikroföretagens unika behov. / This study develops a digital service to improve the management of media on websites, particularly aimed at micro-enterprises. With increasing digitalization and the need for an effective digital presence, it becomes increasingly important for these companies to use their website effectively. Despite a variety of services available for website management, there is no solution that easily meets the needs of micro-enterprises. The purpose of the study is to develop a service that simplifies the process of uploading and managing of images, videos, and text on websites for micro-enterprises. By following the design science research methodology (DSRM), the study aims to develop a usercentered service that meets the specific needs of micro-enterprises. The developed service consists of an upload service and a frontend-API in the form of a slideshow. The service was tested and evaluated through user tests with micro-enterprises and experts in the fields of digital service development and backend development. The conclusion from the study is a service that requires minimal technical expertise, where users can upload any media which is then reflected on their respective website. The digital service was well received by the users where it streamlined their website management by saving time and money. The research contributes to the fields of service development and systems development by demonstrating a successful process for developing a user-centered digital service that meets the unique needs of micro-enterprises.

Revenue losses due to tax non-compliance pose a substantial risk for all governments, including the South African government. As part of its risk management system, the South African Revenue Service has identified the small, medium and micro enterprise sector as one of the seven high-risk areas and indicated that non-compliance in this sector remains high. The first focus area of any tax compliance risk management system is to ensure registration for the relevant taxes payable. The objective of this study was to establish whether any demographic factors could be used to select small businesses to investigate whether they are meeting their registration compliance requirements for income tax, Value-Added tax as well as the employee related taxes. In order to achieve the research objectives of the study, two sequential research methods were applied. During the first phase of the research, a literature review was conducted to develop a heuristic model consisting of two levels. The first level described the factors that could influence the tax compliance behaviour of a small business. The second level of the heuristic model describes the different taxes a small business could be liable for and when it must register for each of those taxes. During the second phase, the variables influencing registration compliance were statistically analysed for each of the taxes to determine if they significantly influence the compliance status. The study found that several factors have an impact on the registration compliance of small businesses. The demographic factors were analysed separately for each of the three different tax groups used in the study. The results indicate that in the majority of cases all three tax groups share the same demographic factors that would either have a positive or negative impact on the compliance of the entity. Profiles for the most compliant business type (per tax type) and the least compliant business type (per tax type) were compiled. The results of the study can be used by the South African Revenue Service to target their compliance and information actions to help improve registration compliance by small businesses. / Taxation / M. Com. (Accounting)