92 resultados para Small business


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The economic performances of North and South Korea over the past decade have differed significantly. This is largely due to the government policies of the two countries, which affect business in conflicting ways. Despite the differences in economic growth, there are a number of similarities between North and South Korea, which are examined in this paper. More importantly, the resource endowments of North Korea, together with the human capital of South Korea, could combine successfully to foster entrepreneurship. This paper discusses the legal, cultural and business environment of North and South Korea and discusses the important possibilities for business development particularly in the small business sector between the two countries.

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We examine new research on the internationalisation of Small and Medium-sized Enterprises (SMEs) in 27 European countries. We find that, in both established market economies and in transition economies, SME international entrepreneurship is driven by internal resources and capabilities, membership in networks or clusters, favourable government policies, economy, competitive market conditions, and industry structure. We then develop a conceptual model and propositions of the drivers of European SME internationalisation. Our findings have important implications for managers in improving their firms' international market performance.

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This paper introduces the topic of sports entrepreneurship to the reader and discusses the importance of having a social entrepreneurial orientation in sports. The issues why individuals and organisations pursue business ventures in sports are addressed with a focus on the social and economic opportunities existing for sports entrepreneurs. A social institutional perspective of sport entrepreneurship is also addressed in the paper that highlights the role of sport in society. Entrepreneurial sport ventures are then examined which leads to a discussion of research opportunities and practical implications of sport in relation to social entrepreneurship and innovation.

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In this paper I develop the concept of sport-based entrepreneurship and argue that it provides a potential social orientated strategy for the development of sports-related businesses. I maintain that this emerging form of entrepreneurship is usually inherent in the management of sports, which transforms sport-based organisations into an entrepreneur and enterprise. This paper draws on interdisciplinary approaches from the entrepreneurship and sport management literature to discuss the social entrepreneurship inherent within sports-based organisations. The sport sector provides an exploration of the contextual boundaries of social entrepreneurship and provides a useful discussion on the innovation, risk taking and proactive activity. The implications for sport organisations involved in social entrepreneurship are stated and the importance of governments around the world to promote social entrepreneurship in sport are highlighted. In addition, suggestions for future research are stated that highlight the role of sport-based entrepreneurship theory for examining social change.

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With companies now linking corporate social responsibility to their aggressive business strategies to achieve a competitive market advantage (Porter and Kramer, 2006), non profit organisations should also extract shared value from this strategic corporate social responsibility movement (Eweje and Palakshappa, 2009). Questions arise, however, as to the actual role which should be played by the non profit organisation (Muthuri, Chapple and Moon, 2009). This conceptual paper firstly provides evidence that corporate social responsibility (CSR) from the perspective of the non profit requires investigation. Secondly, by integrating two existing CSR frameworks, a new CSR framework is proposed which will redefine the role of the non profit organisation in marketing itself and proactively working with business. This collaborative approach is likely to ensure mutual CSR benefits for non profit organisations and small businesses in particular, plus the broader community in which they both operate.

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Statutory unconscionable conduct has been a controversial component of Australia's consumer laws since well before the first provision was introduced in 1986. Nevertheless, it has survived numerous reviews and has expanded beyond its early focus on consumers to provide small business - and, more recently, any business other than a listed company - statutory protection against unconscionable conduct occurring in trade or commerce.

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 This study investigates voluntary demand for auditing by Australian farm businesses, a significant but relatively unexplored segment of the economy. Most farms operate as family partnerships or sole proprietors and we thus focus on incentives to audit arising from internal sources (owner-manager), controlling for traditional incentives arising from external contractual constraints (i.e., debt), organisational characteristics (i.e., size), and agency conflict. We hypothesise that an external audit assists management in enhancing internal control by complementing the process of profit planning and control (budgeting) and that increased family conflict provides an incentive to engage external audit. Of the 457 survey questionnaire respondents, 27% voluntarily engage an external auditor and 66% conduct some formal written planning. Results from logistic regression analyses support the predicted impact of both size and debt on audit, and further support the hypothesised impact of budgeting. The positive association between budgeting and audit confirms the complementary relationship. More importantly, this relationship is not confounded by the combined impact of size and budgeting and debt and budgeting on voluntary audit. In addition, family conflict has no impact on voluntary demand for auditing by farm business.

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Objective: To investigate whether workplace social capital buffers the association between job stress and smoking status. Methods: As part of the Harvard Cancer Prevention Project's Healthy Directions—Small Business Study, interviewer-administered questionnaires were completed by 1740 workers and 288 managers in 26 manufacturing firms (84% and 85% response). Social capital was assessed by multiple items measured at the individual level among workers and contextual level among managers. Job stress was operationalized by the demand-control model. Multilevel logistic regression was used to estimate associations between job stressors and smoking and test for effect modification by social capital measures. Results: Workplace social capital (both summary measures) buffered associations between high job demands and smoking. One compositional item—worker trust in managers—buffered associations between job strain and smoking. Conclusion: Workplace social capital may modify the effects of psychosocial working conditions on health behaviors.

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Stop giving your money away!You work hard for your money, and you work even harder to set and keep a budget that makes the most of it. But when tax time arrives, do you feel shorted on your return? Nearly everyone has to pay taxes, but the government is only entitled to so much of your money. You might be letting them keep hundreds or even thousands of dollars that rightfully belong to you. No matter what your accounting habits have been so far, you can still claim what's yours.101 Ways to Save Money on Your Tax—Legally! 2014 – 2015 is your ultimate guide to maximising your return. Author Adrian Raftery, a.k.a. Mr. Taxman, is Australia's leading personal taxation expert. In the book, Raftery provides the information you need to get back every single dollar you're entitled to, plus tips and tricks that help you get the most out of deductions related to:•You, your family, and your property•Education, employment, and small business•Investment property, shares, and superannuation•Special circumstances, including medical expenses and leviesThe book also contains advice on related matters, including tax-effective investments, tax planning, and how to find a great accountant. All information has been updated to reflect tax law changes wrought by the May 2014 budget. If you're tired of paying too much tax and seeing too little return, 101 Ways to Save Money on Your Tax—Legally! 2014 – 2015 is your comprehensive guide to putting things right, starting now.

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101 Ways to Save Money on Your Tax–Legally! 2015–2016 sheds light on how you can increase your tax return by maximising your deductions. This practical guide explores how individual, family, property, education, employment, small business, investment property, shares, superannuation, medical expenses, levies, and other deductions can be leveraged to ensure that you receive the tax return you deserve—and that you do not overpay the government. You'll also get advice regarding tax-effective investments, tax planning, and the best way to go about finding a great accountant.Every year, you give a portion of your income to the government. While this money funds essentials like infrastructure, you certainly do not want to give more than you need to. This insightful guide provides you with the information necessary to ensure that you receive as much money back as possible on your tax return.Discover how you can maximise your deductions to increase your tax return—and get what you are entitled to back from the government each yearUnderstand the tax law changes from the May 2015 budgetAccess tips that assist you in planning and filing your taxes with your best interests in mindIdentify tax traps, and get answers to frequently asked questions101 Ways to Save Money on Your Tax–Legally! 2015–2016 is an essential resource for every Australian who pays taxes.

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This study aims to examine the important factors that influence SMEs’ adoption of cloud computing technology. The results showing that SMEs were influenced by factors related to advantaging their organizational capability rather than risk-related factors. The findings are useful to SMEs owners, Cloud service providers and government in establishing Cloud computing adoption strategies for SMEs.

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This paper delivers the findings from a study conducted to investigate Australian SMEs and e-business security. The study established the attitudes and concerns of a sample of Australian Small and Medium-sized Enterprises (SMEs) towards the use of e-business within their operational environment using the members of the Geelong Chamber of Commerce as a base for survey participants. The results focus on e-business security and identifying mechanisms that SMEs use to safeguard their e-business systems.

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