Submitted in fulfilment of part of the requirements for the degree of Doctor of Technology in the Faculty of Management Sciences at Durban University of Technology, 2007 / The South African small business sector, particularly the manufacturing industries, such as textile, clothing, and automotive industries, are not considered internationally competitive. This shortcoming is seen in the context of liberalizing and transforming the South African economy, and the threat of foreign competition such as China. This study takes a systems view of the problems that are facing small businesses in South Africa, drawing on historical, theoretical and empirical sources within a proposed framework for small business international learning. The various elements in the framework include international competitiveness challenges facing small businesses, which, the author argues, create tension for survival within small businesses; the limited role of the small business support regime in South Africa; and the role of Foreign Direct Investment through Transnational Corporations (TNCs). Therefore, this study investigates the international learning processes of small businesses and develops a new theoretical model to illustrate and elucidate interventions to strengthen international learning processes of these small businesses. Methodology The manufacturing sector was chosen as the ideal sector for this study since it contributes significantly to the GDP and levels of employment of a country, and is at the receiving end of new production methodologies and technologies and other competition dynamics. This sector, at a small business level, is currently experiencing international competitiveness challenges in South Africa. The methodology followed an initial exploratory, qualitative approach followed by a formal, empirical, quantitative approach. The research questionnaire met the quality criteria as established through content validity, criterion related validity, and reliability criteria. This questionnaire was administered to a sample of 300 out of a population of 800 manufacturing small firms in Durban, using an unrestricted random probability sampling method. A total of 255 completed questionnaires were returned, and the results were expressed at the 95% confidence level with a confidence interval of 0.05. Results and Discussions From the correlation analysis of the level of importance and extent of implementation of international learning processes, four international learning processes, whose implementation can be enhanced by an improvement in the importance of international competitiveness challenges and support, were extracted. These international learning processes include increased learning activities on management, sales and marketing, finance, and also the image of small businesses. Through the consolidation of the results of the correlation analysis, a theoretical model for the identification and development of international learning processes was created. Conclusion From the small business practice and policy point of view, this study s findings suggest that the international learning processes of small businesses confronted by international competitiveness challenges in transforming developing economies can be strengthened by applying the theoretical model developed in this study. From the government, TNCs, and small businesses perspective, this study s findings also suggest that the establishment of linkage programmes and enhancement of learning activities, which revolve around the identified international learning processes as established in the theoretical model, will enable the attainment of international competitiveness of small businesses. This study, therefore, proposes the implementation, in the short-term, of information and linkage support at sector level that addresses the enhancement of the identified international learning processes; and the implementation, in the longterm, of a grand-scale small businesses and TNCs linkage programme in line with the premise provided in the theoretical model.

What is the nature and processes of creativity in small businesses? My fine-grained qualitative study of a small UK software business, GoTravel, suggests that such businesses often show tremendous creativity in the everyday processes they use to negotiate complex problems that their internal and external limitations induce. The empirical findings that I use to support this view are in three main parts. First, internal organisational problems, which seemed to restrict employee engagement in creative actions, provoked novel and appropriate — i.e. creative —actions by the small business in pursuing opportunities to access inputs they needed to build competitive software. Second, these actions entailed the tactical creation of fertile sites within collaborations held with product users in line with principles of agile software development, to enable activities relevant for accessing required inputs for building improved software. Third, within these sites, GoTravel advanced its creative actions by leading product users in ‘play’ activities with the purpose of accessing their inputs, which included their time, money, autonomy and actions, and ameliorating the disadvantaged position the small business occupied in the agile-inspired collaborations. To explicate my findings, I draw on the entrepreneurship literature, particularly work conducted to study processes that entrepreneurs use to orient themselves amid problems, while creating opportunities for establishing new ventures. Here, I focus specifically on spatial concepts Hjorth used to study how entrepreneurial processes unfold under constraining managerial orders, as well as insights from critical perspectives from the co-creation literature. I use these lenses to illuminate the tactical and creative actions that GoTravel manifested in the ways they reassigned ‘managerial orders’ in their software industry, which threatened their ability to access inputs from their product users into other uses — i.e. ‘spaces of play’. Here, they seemed to have ‘lured’ their product users into co-creation activities to accomplish goals for developing new products and, indeed, ‘conquer’ managerial orders in their external environments, even if temporarily. This study contributes to current research on organisational creativity by drawing attention to creativity inherent in the processes that small businesses use to negotiate problems they often confront in the journey to building novel and impactful solutions. In addition, I bring conceptual lenses from entrepreneurship, a field that is sympathetic to the characteristics of small businesses, particularly their constraints and limitations, to expand current knowledge we have of creativity by such businesses. My research also contributes to current valuable work on co-creation, especially in how organisations may use various forms of co-creation as a tactical and creative tool to address their own limitations.

Cybercriminals threaten strategic and efficient use of the Internet within the business environment. Each year, cybercrimes in the United States cost business leaders approximately $6 billion, and globally, $445 billion. The purpose of this multiple case study was to explore the operational strategies chief information security officers of high-technology companies used to protect their businesses from cyberattacks. Organizational learning theory was the conceptual framework for the study. The population of the study was 3 high-technology business owners operating in Florida who have Internet expertise and successfully protected their businesses from cyberattacks. Member checking and methodological triangulation were used to valid the data gathered through semistructured interviews, a review of company websites, and social media pages. Data were analyzed using thematic analysis, which supported the identification of 4 themes: effective leadership, cybersecurity awareness, reliance on third-party vendors, and cybersecurity training. The implications of this study for positive social change include a safe and secure environment for conducting electronic transactions, which may result in increased business and consumer confidence strengthened by the protection of personal and confidential information. The creation and sustainability of a safe Internet environment may lead to increased usage and trust in online business activities, leading to greater online business through consumer confidence and communication.

The focal point for this research is a drilling automation small business. Questions regarding survival, growth, innovation, flexibility and professional management related to this technology business are seeded as the root for the research. Topics were selected based on the experience of the author as an attempt to provide answers to such questions. In a broader context, small businesses make an important contribution to the economy and job creation. Low survival rates raise questions about the factors that influence the success or failure of such businesses. Researches have attempted to identify such factors. However, there are limited theoretical models that were generated based on a small business setting. Many factors and their interactions among each other could determine the survival of a small business. However, there are techniques and philosophies that enhance the potential for success. Some of those techniques and philosophies proposed by authors researched are the Lean Startup methodology, analysis of roadblocks and speed bumps on the Product Development Process model, participative management, competencies alignment and outsourcing. Correlations between the small drilling automation business and research are made in order to generate the answers to the questions proposed initially. Ultimately, in regard to the company I work for, generation of intellectual property via outsourcing, deep knowledge of the potential market, financial flexibility obtained from capital and other resources by means of the relationships established helped the company to survive startup and grow. Founding expertise translated into good behavioral focus supported a sustained growth stage and competitiveness. There are applicable models and methodologies that serve to guide to faster innovation where associated risks are managed by having the multiple solutions available. The level of informality tolerated within the firm should be related to the level of performance, so for us there may be benefit to a more formal evaluation of the strategy, uncovering relationships and details not anticipated, that could lead to different decisions. Overcoming capital restraints to earn financial flexibility was particularly beneficial to our initial success. At current size and complexity level, it would be beneficial for our company to evaluate more formal tactical management. / text

A unique business opportunity has been presented to me. I have been invited to create a small business that would initially offer mechanical design services to two main customer segments: automotive and biomedical device companies. My main responsibility is to help frame the small business and act as an investor partner. I will act as a silent partner once the day to day operations begin. My main focus of this paper is to provide practical information to answer many specific questions about starting this small business. A Net Present Value (NPV) and Profitability Index (PI) analysis will help me determine whether the required initial investment capital will be a good investment for all the parties involved. The legal aspect of managing people in a small business with less than 15 employees will be also reviewed. The conclusions from the Human Capital Framework and the main components of a business plan will be used in the future development of an operating procedure. A business structure will be selected as part of this analysis. Finally, the business values and strategic goals that are most important to all participating parties will be mentioned. / text

Submitted in fulfilment of part of the requirements for the degree of Doctor of Technology in the Faculty of Management Sciences at Durban University of Technology, 2007 / The South African small business sector, particularly the manufacturing industries, such as textile, clothing, and automotive industries, are not considered internationally competitive. This shortcoming is seen in the context of liberalizing and transforming the South African economy, and the threat of foreign competition such as China. This study takes a systems view of the problems that are facing small businesses in South Africa, drawing on historical, theoretical and empirical sources within a proposed framework for small business international learning. The various elements in the framework include international competitiveness challenges facing small businesses, which, the author argues, create tension for survival within small businesses; the limited role of the small business support regime in South Africa; and the role of Foreign Direct Investment through Transnational Corporations (TNCs). Therefore, this study investigates the international learning processes of small businesses and develops a new theoretical model to illustrate and elucidate interventions to strengthen international learning processes of these small businesses. Methodology The manufacturing sector was chosen as the ideal sector for this study since it contributes significantly to the GDP and levels of employment of a country, and is at the receiving end of new production methodologies and technologies and other competition dynamics. This sector, at a small business level, is currently experiencing international competitiveness challenges in South Africa. The methodology followed an initial exploratory, qualitative approach followed by a formal, empirical, quantitative approach. The research questionnaire met the quality criteria as established through content validity, criterion related validity, and reliability criteria. This questionnaire was administered to a sample of 300 out of a population of 800 manufacturing small firms in Durban, using an unrestricted random probability sampling method. A total of 255 completed questionnaires were returned, and the results were expressed at the 95% confidence level with a confidence interval of 0.05. Results and Discussions From the correlation analysis of the level of importance and extent of implementation of international learning processes, four international learning processes, whose implementation can be enhanced by an improvement in the importance of international competitiveness challenges and support, were extracted. These international learning processes include increased learning activities on management, sales and marketing, finance, and also the image of small businesses. Through the consolidation of the results of the correlation analysis, a theoretical model for the identification and development of international learning processes was created. Conclusion From the small business practice and policy point of view, this study s findings suggest that the international learning processes of small businesses confronted by international competitiveness challenges in transforming developing economies can be strengthened by applying the theoretical model developed in this study. From the government, TNCs, and small businesses perspective, this study s findings also suggest that the establishment of linkage programmes and enhancement of learning activities, which revolve around the identified international learning processes as established in the theoretical model, will enable the attainment of international competitiveness of small businesses. This study, therefore, proposes the implementation, in the short-term, of information and linkage support at sector level that addresses the enhancement of the identified international learning processes; and the implementation, in the longterm, of a grand-scale small businesses and TNCs linkage programme in line with the premise provided in the theoretical model.

p. 1-89 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-03-25T17:32:48Z No. of bitstreams: 2 Capa dissertação.pdf: 113693 bytes, checksum: 11d2efe654adf5f22afbfa9df4d3d6ce (MD5) DISSERTAÇAO NOVISSIMA.pdf: 539428 bytes, checksum: 37fee9d8fdc5dd16c8d2c8a88081d037 (MD5) / Approved for entry into archive by Tatiana Lima(tatianasl@ufba.br) on 2013-04-08T18:37:21Z (GMT) No. of bitstreams: 2 Capa dissertação.pdf: 113693 bytes, checksum: 11d2efe654adf5f22afbfa9df4d3d6ce (MD5) DISSERTAÇAO NOVISSIMA.pdf: 539428 bytes, checksum: 37fee9d8fdc5dd16c8d2c8a88081d037 (MD5) / Made available in DSpace on 2013-04-08T18:37:21Z (GMT). No. of bitstreams: 2 Capa dissertação.pdf: 113693 bytes, checksum: 11d2efe654adf5f22afbfa9df4d3d6ce (MD5) DISSERTAÇAO NOVISSIMA.pdf: 539428 bytes, checksum: 37fee9d8fdc5dd16c8d2c8a88081d037 (MD5) Previous issue date: 2003 / Esta investigação analisa a competitividade dos pequenos negócios através da concepção de um Tipo Ideal, com inspiração Weberiana, no segmento de produção industrial, centrado na capacidade empresarial e consubstanciado basicamente, em Michael Porter e Max Weber. A proposta foi validada por uma Amostra Intencional constituída por segmentos da comunidade, uma Representação Social. O modelo construído resultou da interseção dos aspectos econômico, social e político. A variável competência eco/empresarial refletiu-se através do poder de negociação dos fornecedores e compradores, proatividade na concorrência, preservação do meio ambiente, atenção aos novos entrantes, qualificação do trabalhador, investimentos em P&D e na utilização de recursos de terceiros. A variável Justiça Social objetivou-se na consciência da responsabilidade social, respeito aos direitos trabalhistas, pagamento do salário em dia e na manutenção do canal de comunicação aberto com os trabalhadores. A variável engajamento político traduziu-se na filiação à Associação Comercial de Itabuna (ACI), na contribuição às políticas de desenvolvimento regional, na filiação a cooperativas e à Associação de pequenas e micro empresas de Itabuna; na prática de trabalhos voluntários e na filiação a partido político. Desse modo construiu-se um conceito, um instrumento que materializa uma contribuição à tecnologia votada para o universo dos pequenos negócios acreditando na possibilidade de mudança através de melhores métodos organizacionais. Assim foi concebida uma contribuição que se traduziu como Para além da competitividade, subsídios para refletir os pequenos negócios na cidade de Itabuna-Ba. / Salvador

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

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

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