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The objective of this report was to establish the strategies and factors responsible for successful family businesses and in particular the reasons for success for Indian family-owned businesses in Kenya, determining if these are indicators to increased profitability and growth. This understanding could lead to informed decision making by the management in family businesses and an increased survival rate for Indian family businesses in Kenya. The researcher’s objectives were to confirm the 8 different propositions that were identified. On examination of the literature on family-owned businesses, several factors were identified as common to most family businesses and critical to success. Of these the most frequent 8 factors were narrowed down for the research . The questionnaire was then designed based on theses 8 factors and propositions. The Kenya-based research, used the questionnaires to target second or third generation members of family businesses for its data collection. The researcher collected 123 usable questionnaires from Indian family businesses entrepreneurs in Kenya, which was then used determine their responses to the identified propositions and if those factors identified made Indian family businesses successful in Kenya. Various quantitative statistical techniques were used to collect and analyse the data. Regression analysis was used to investigate the data collected from the sample. The research found that despite all the literature written about the factors that affect family businesses, not all these factors apply to Indian family businesses in Kenya. This paper identifies which factors do not relate to these businesses and which ones play an important role for family business success. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

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Small businesses form an essential part of any country’s economy and these businesses are essential for growth and employment opportunities. It is however recognised that the success of small businesses are dependent on a few factors of which tax relief measures are one. The South African Government is supporting small businesses in our country through various initiatives and current small business tax relief measures form part of these initiatives. This study focuses on only two such tax relief measures namely section 12E of the Income Tax Act for entities that qualify as a small business corporation and Turnover Tax for entities that qualify as micro businesses. These two tax relief measures aim to give small businesses reduced tax rates to assist them to grow and contribute towards job creation in South Africa. The unemployment rate in South Africa in the second quarter of 2013 was 25.6%. This is thus one indication that the tax relief measures per section 12E of the Income Tax Act and Turnover Tax are possibly not meeting the objectives of assisting small businesses to grow and alleviate unemployment. This study focuses on researching the current small business tax relief measures in South Africa. The study thus commences with a literature review regarding the small business tax relief measures per section 12E of the Income Tax Act and Turnover Tax. It also includes detailed discussions regarding the criteria which should be met by small businesses to qualify for the tax relief per section 12E and Turnover Tax. The study then proceeds to obtain and analyse data through a questionnaire to accountants regarding their opinion of the current small business tax relief measures. Finally the study researches the objectives set out by SARS for section 12E of the Income Tax Act and Turnover Tax to determine whether these objectives have been met or not and to critically compare this to the responses from the accountants on the same subject. As a result this study will assist the South African Government to determine areas for possible improvement in the current small business tax relief measures. Improvements in such tax relief measures could then contribute positively towards the economy of South Africa as a whole. The small business tax relief measures were however limited to those already implemented in South Africa and further research could possibly be conducted regarding such tax relief measures in other developing countries similar to South Africa. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

Thesis (M.B.A.)--Boston University. Missing pages 76 and 77 in numbering only

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Thesis (M.B.A.)--Boston University / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / 2031-01-01

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