7 resultados para Tax compliance cost, managerial benefits, small business taxpayers, empirical study
em Cochin University of Science
Resumo:
This thesis Entitled entrepreneurship and motivation in small business sector of kerala -A study of rubber products manufacturing industry.Rubber-based industry in Kerala was established only in the first half of the 20th century.the number of licensed manufacturers in the State has increased substantially over the years, particularly in the post- independence period. 54 rubber manufacturing units in 1965-66, the number of licensed rubber-based industrial units has increased to 1300 units in 2001-02. In 2001-02 Kerala occupied the primary position in the number of rubber goods manufacturers in the country.As per the latest report of the Third All India Census of Small Scale Industries 2001-02, Kerala has the third largest number of registered small scale units in the country next after Tamil Nadu and Utter Pradesh.This study of entrepreneurship in the small-scale rubber goods manufacturing industry in Kerala compares a cross section of successful and unsuccessful entrepreneurs with respect to socio-economic characteristics and motivational dynamics. Based on a sample survey of 120 entrepreneurs of Kottayam and Ernakulam districts successful and unsuccessful entrepreneurs were selected using multiple criteria. The study provides guidelines for the development of entrepreneurship in Kerala.The results on the socio-economic survey support the hypothesis that the successful entrepreneurs will differ from unsuccessful entrepreneurs with respect to education, social contacts, initial investment, sales turnover, profits, capital employed, personal income, and number of employees.Successful entrepreneurs were found to be self~starters. Successful entrepreneurs adopted a lot more technological changes than unsuccessful entrepreneurs. Successful entrepreneurs were more innovative — the percent of successful entrepreneurs and unsuccessful entrepreneurs reporting innovations in business were 31.50 and 8.50 percent respectively.
Resumo:
The small business has attracted very little attention of the historians in the ancient times, or public mind inspite of the fact that its impact on the various civilisations has been phenominal. Even in recent times economists considered the small firms as inappropriate, obselate and anacronistic as it cannot assimilate the full potential of technological change in the production system. But today everybody agrees that the small business has a definite role in shaping the human destiny and enhancing the quality of life in any society. In a developing country like India small firms are necessary to generate employment for millions, high standared of personal choice to consumers, provide competition and act as a check to monopoly power; further the small firms provide an important source of innovation and in turn it paves the way for entrepreneur development in the society. In many countries the small enterprises played a significant role in the growth and development of their economic system. Italy and Japan are quoted as classic examples . In India, too, with the abundance of labour and scarce capital resources small firms have been promoted and protected by the government. But one must say that the small firm owners/managers in India have been shy in developing a market orientation in themeselves. Due to this many firms failed and closed. The alarming rate of sickness among the small firms in India may be attributed to the lack of market driven/customer orientation approach among the owner/managers of small business. So the study on the market oreintation of the small firms has never been in the mind of marketing experts and academicians. Thus, an attempt is made to enquire into them systematically and scientifically. For the study, Trivandrum district in Kerala has been selected. The data for the study has been collected by the help of a schedule which has been prepared after consulting the relevant literature and after consultation with experts in the field, academicians and practising managers.
Resumo:
A socio-economic research is required as an attempt to address the socio-economic issues facing small-scale fisheries. A study of the socio economic conditions of small-scale fishermen is a prerequisite for good design and successful implementation of effective assistance Programmes. It will provide an overall pidure of the structure, activities and standards of living of small-scale fisherfolk The study is confined to the coastal districts of Ernakulam, Thrissur and Malappuram districts. It also gives a picture of socio-economic conditions of the fisher folk in the study area. The variables that may depict the standard of living of the small-scale fisherfolk are occupational structure, family size, age structure, income, expenditure, education, housing and other social amenities. It attempts to see the asset creation of the fisherfolk with the help of government agencies, and the nature of savings and expenditure pattern of the fisherfolk. It also provides a picture of the indebtedness of the fisherfolk in the study area. The study analyses the schemes implemented by the government through its agencies, like Fisheries Department, Matsyaboard, and Matsyafed; and the awareness of fisherfolk regarding these schemes, their attitude and reactions, the extent of accessibility, and the viability of the schemes.
Resumo:
The fishing industry the world over is passing through a critical situation.The landings of marine fishes seemed to have reached saturation in major fishing areas of the world.As a general rule fisheries employing fishing gear and techniques used by small scale and artisanal fishermen either from shore or from onboard small fishing craft come under small-scale fisheries.This study on gill nets of Kerala, the fishing method depended upon by maximum fishermen of the state focuses on the importance of this selective and low energy fishing method in the marine fishing sector of the state.The study opens with the conceptual framework by briefly reviewing the crisis in the marine fisheries sector. Maximum fishermen depend upon gill net, which is, an important selective and low energy fishing gear. A review of relevant literature on aspects such as material, selectivity and techno-economic efficiency together with scope and main objectives of the study form the major part of the compass of the introductory chapter.This survey provided the inputs for selection of centres. The chapter presents the basis for selection of sample centres, sample units and methodology for field and experimental study.The subject matter of the fourth chapter is a basic study on gear aterials. The weathering resistance, which is an important criterion to assess the material performance, was studied for polyamide monofilament in comparison to polyamide multifilament and polyethylene twisted monofilament.The study provides supporting evidence of oxidation and characteristic C-O stretching in polyethylene and cyclic lactam .formation and presence of OH in polyamide.The study indicates that small mesh gill netting can be encouraged as a selective fishing method in the inshore waters with restrained use of 30 and 32 mm mesh sizes. The economic efficiency was assessed using standard indices such as rate of return, internal rate of return, pay back period, fishery income, energy efficiency and factor productivity. The effect of size and cost of capital and cost of production on the economics of operation is also discussed in this chapter. It was observed that level of technology did not have direct effect on economic performance.
Resumo:
This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis
Resumo:
The Indian ornamental fish industry is divided into two-the domestic market and the export market. 90% of the freshwater ornamental fish exported from India are wild caught indigenous species. The study formed the criteria and indicators assessing the sustainability of wild caught ornamental fish exported from India. These indicators were then analyzed for their interactions, connections, linkages and relationships using cognitive mapping. The work is first of its kind in the ornamental fisheries
Resumo:
Innovation is a strategic necessity for the survival of today’s organizations. The wide recognition of innovation as a competitive necessity, particularly in dynamic market environments, makes it an evergreen domain for research. This dissertation deals with innovation in small Information Technology (IT) firms in India. The IT industry in India has been a phenomenal success story of the last three decades, and is today facing a crucial phase in its history characterized by the need for fundamental changes in strategies, driven by innovation. This study, while motivated by the dynamics of changing times, importantly addresses the research gap on small firm innovation in Indian IT.This study addresses three main objectives: (a) drivers of innovation in small IT firms in India (b) impact of innovation on firm performance (c) variation in the extent of innovation adoption in small firms. Product and process innovation were identified as the two most contextually relevant types of innovation for small IT firms. The antecedents of innovation were identified as Intellectual Capital, Creative Capability, Top Management Support, Organization Learning Capability, Customer Involvement, External Networking and Employee Involvement.Survey method was adopted for data collection and the study unit was the firm. Surveys were conducted in 2014 across five South Indian cities. Small firm was defined as one with 10-499 employees. Responses from 205 firms were chosen for analysis. Rigorous statistical analysis was done to generate meaningful insights. The set of drivers of product innovation (Intellectual Capital, Creative Capability, Top Management Support, Customer Involvement, External Networking, and Employee Involvement)were different from that of process innovation (Creative Capability, Organization Learning Capability, External Networking, and Employee Involvement). Both product and process innovation had strong impact on firm performance. It was found that firms that adopted a combination of product innovation and process innovation had the highest levels of firm performance. Product innovation and process innovation fully mediated the relationship between all the seven antecedents and firm performance The results of this study have several important theoretical and practical implications. To the best of the researcher’s knowledge, this is the first time that an empirical study of firm level innovation of this kind has been undertaken in India. A measurement model for product and process innovation was developed, and the drivers of innovation were established statistically. Customer Involvement, External Networking and Employee Involvement are elements of Open Innovation, and all three had strong association with product innovation, and the latter twohad strong association with process innovation. The results showed that proclivity for Open Innovation is healthy in the Indian context. Practical implications have been outlined along how firms can organize themselves for innovation, the human talent for innovation, the right culture for innovation and for open innovation. While some specific examples of possible future studies have been recommended, the researcher believes that the study provides numerous opportunities to further this line of enquiry.