756 resultados para small business tax


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Peer reviewed

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There are conflicting predictions in the literature about the relationship between FDI and entrepreneurship. This paper explores how foreign direct investment (FDI) inflows, measured by lagged cross-border mergers and acquisitions (M&A), affect entrepreneurial entry in the host economy. We have constructed a micro-panel of more than two thousand individuals in each of seventy countries, 2000–2009, linked to FDI by matching sectors. We find the relationship between FDI inflows and domestic entrepreneurship to be negative across all economies. This negative effect is much more pronounced in developed than developing economies and is also identified within industries, notably in manufacturing. Policies to encourage FDI via M&A need to consider how to counteract the prevailing adverse effect on domestic entrepreneurship.

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Organizations of the Social Economy in Spain accounted for 13% of employment and 12% of GDP in 2013, according to the Spanish Confederation fo Social Economy. Also, according to various institutions and studies, the role of Social Economy has become relevant due to they represent a model promoting the creation of collective business projects with greater sustainability and potential than models of individual self-employment. However, despite all this, there are few academic studies or sectoral reports analyzing employment in this sector, especially in the case of youth employment. This study aims to fill this gap in the literature analyzing the scared available data in order to show the numbers and characteristics of youth employment in this sector. Results show the weight of youth employment in the Social Economy is higher than the economy overall.

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The hypothesis that the same educational objective, raised as cooperative or collaborative learning in university teaching does not affect students’ perceptions of the learning model, leads this study. It analyses the reflections of two students groups of engineering that shared the same educational goals implemented through two different methodological active learning strategies: Simulation as cooperative learning strategy and Problem-based Learning as a collaborative one. The different number of participants per group (eighty-five and sixty-five, respectively) as well as the use of two active learning strategies, either collaborative or cooperative, did not show differences in the results from a qualitative perspective.

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Academic literature has increasingly recognized the value of non-traditional higher education learning environments that emphasize action-orientated experiential learning for the study of entrepreneurship (Gibb, 2002; Jones & English, 2004). Many entrepreneurship educators have accordingly adopted approaches based on Kolb’s (1984) experiential learning cycle to develop a dynamic, holistic model of an experience-based learning process. Jones and Iredale (2010) suggested that entrepreneurship education requires experiential learning styles and creative problem solving to effectively engage students. Support has also been expressed for learning-by-doing activities in group or network contexts (Rasmussen and Sorheim, 2006), and for student-led approaches (Fiet, 2001). This study will build on previous works by exploring the use of experiential learning in an applied setting to develop entrepreneurial attitudes and traits in students. Based on the above literature, a British higher education institution (HEI) implemented a new, entrepreneurially-focused curriculum during the 2013/14 academic year designed to support and develop students’ entrepreneurial attitudes and intentions. The approach actively involved students in small scale entrepreneurship activities by providing scaffolded opportunities for students to design and enact their own entrepreneurial concepts. Students were provided with the necessary resources and training to run small entrepreneurial ventures in three different working environments. During the course of the year, three applied entrepreneurial opportunities were provided for students, increasing in complexity, length, and profitability as the year progressed. For the first undertaking, the class was divided into small groups, and each group was given a time slot and venue to run a pop-up shop in a busy commercial shopping centre. Each group of students was supported by lectures and dedicated class time for group work, while receiving a set of objectives and recommended resources. For the second venture, groups of students were given the opportunity to utilize an on-campus bar/club for an evening and were asked to organize and run a profitable event, acting as an outside promoter. Students were supported with lectures and seminars, and groups were given a £250 budget to develop, plan, and market their unique event. The final event was optional and required initiative on the part of the students. Students were given the opportunity to develop and put forward business plans to be judged by the HEI and the supporting organizations, which selected the winning plan. The authors of the winning business plan received a £2000 budget and a six-week lease to a commercial retail unit within a shopping centre to run their business. Students received additional academic support upon request from the instructor, and one of the supporting organizations provided a training course offering advice on creating a budget and a business plan. Data from students taking part in each of the events was collected, in order to ascertain the learning benefits of the experiential learning, along with the successes and difficulties they faced. These responses have been collected and analyzed and will be presented at the conference along with the instructor’s conclusions and recommendations for the use of such programs in higher educations.

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The April 2016 Sustainable and Social Entrepreneurship Enterprises roundtable brought together over 20 faculty, students, and leaders and entrepreneurs from a wide variety of mission-driven enterprises that focus on sustainability or social welfare. Jeanne Varney, lecturer at the School of Hotel Administration, opened the day by inviting attendees to speak to and even test some of their innovative ideas on fellow participants during the day. Varney noted: “One of our goals for the roundtable was to have a really diverse set of attendees and to hear a lot of different perspectives.”

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O planejamento estratégico é o processo através do qual as empresas identificam recursos potenciais, reconhecem fraquezas, avaliam oportunidades e ameaças no ambiente que atuam e formulam as estratégias para obter vantagens competitivas sobre a concorrência, assegurando o sucesso dos resultados planejados. Esse trabalho desenvolveu-se com o objetivo de aprofundar os conhecimentos sobre o processo de planejamento estratégico e adaptá-lo à realidade das empresas de pequeno porte, através de um caso prático, com a elaboração do plano de negócios de uma pequena empresa de prestação de serviços no segmento de educação especial, o caso “Mundo Novo Educação Especial”. Com relação à metodologia adotada, podemos descrevê-la como uma abordagem qualitativa, com design exploratório através de pesquisa bibliográfica para a fundamentação teórica sobre o processo de planejamento estratégico, seguida de estudo de caso aplicado ao planejamento estratégico da empresa Mundo Novo Educação Especial, com levantamento de dados secundários internos e externos, e dados primários qualitativos. Dentre as conclusões do estudo foi possível identificar a existência de uma grande lacuna de conhecimento sobre os processos de gestão empresarial no ambiente da empresa pesquisada, e que esse despreparo e a falta de planejamento podem torna-la mais vulnerável aos riscos do mercado e contribuir para o seu insucesso. Isso reforça a importância do processo de planejamento estratégico como uma ferramenta de apoio que amplia o conhecimento sobre o ambiente de negócios, desenvolve habilidades de gestão e que pode ser adequado a todos os tipos de empresas, inclusive às empresas de pequeno porte, como no caso estudado.

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Digital Express es el caso de una empresa familiar que como muchas ha crecido con base en las fortalezas y visión de su propietaria fundadora, pero que en su estructura administrativa no se ha acomodado a las situaciones de los nuevos mercados que está atendiendo y a los requerimientos de sus clientes. Digital Express muestra la situación poco productiva a que se enfrentan las empresas familiares cuando el fundador sin darse cuenta del crecimiento que viene alcanzando su empresa continúa centrando todo el poder y realizando labores en todas las áreas.

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There would appear to be varied approaches to the sales process practiced by SMEs in how they go about locating target customers, interfacing with prospects and new customers, presenting the benefits and features of their products and services, closing sales deals and building relationships, and an understanding of what the buyers needs are in the seller-buyer process. Recent research has revealed that while entrepreneurs and small business owners rely upon networking as an important source of sales, they lack marketing competencies, including personal selling skills and knowledge of what is involved in the sales process to close sales deals and build relationships. Small companies and start-ups with innovative products and services often find it difficult to persuade potential buyers of the merits of their offerings because, while the products and services may be excellent, they have not sufficiently well-developed selling skills necessary to persuade their target customers.

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Abstract Considerable research has been carried out on entrepreneurship in efforts to understand its incidence in order to influence and maximize its benefits. Essentially, researchers and policy makers have sought to understand the link between individuals and business creation: Why some people start businesses while others do not. The research indicates that personality traits, individual background factors and association of entrepreneurship with career choice and small business enterprises, cannot sufficiently explain entrepreneurship. It is recognized that entrepreneurship is an intentional process and based on Ajzen’s Theory of Planned Behavior, the most defining characteristic of entrepreneurship is the intention to start a business. The purpose of this study was, therefore, to examine factors that influence entrepreneurial intention in high school students in Kenya. Specifically, the study aimed at determining if there were relationships between the perceptions of desirability, and feasibility of entrepreneurship with entrepreneurial intention of the students, identifying any difference in these perceptions with students of different backgrounds, and developing a model to predict entrepreneurship in the students. The study, therefore, tested how well Ajzen’s Theory of Planned Behavior applied in the Kenyan situation. A questionnaire was developed and administered to 969 final year high school students at a critical important point in their career decision making. Participants were selected using a combined convenience and random sampling technique, considering gender, rural/urban location, cost, and accessibility. Survey was the major method of data collection. Data analysis methods included descriptive statistics, correlation, ANOVA, factor analysis, effect size, and regression analysis. iii The findings of this study corroborate results from past studies. Attitudes are found to influence intention, and the attitudes to be moderated by individual background factors. Perceived personal desirability of entrepreneurship was found to have the greatest influence on entrepreneurial intention and perceived feasibility the lowest. The study findings also showed that perceived social desirability and feasibility of entrepreneurship contributed to perception of personal desirability, and that the background factors, including gender and prior experience, influenced entrepreneurial intention both directly and indirectly. In addition, based on the literature reviewed, the study finds that entrepreneurship promotion requires reduction of the high small business mortality rate and creation of both entrepreneurs and entrepreneurial opportunities (Kruger, 2000; Shane & Venkataraman, 2000). These findings have theoretical and practical implications for researchers, policy makers, teachers, and other entrepreneurship practitioners in Kenya.

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Nos dias de hoje, o mercado do Fitness está cada vez mais competitivo, em grande parte devido ao aumento da presença das grandes cadeias de ginásios. Com espaços de manobra cada vez menores, os pequenos ginásios têm de ter estratégias mais eficientes e eficazes para se manterem sustentáveis. Recorrendo ao Sistema Balance Scorecard, sistema que teve como base da sua criação conceitos como Avaliação e Definição de Objetivos, Comunicação, Motivação, Relações Humanas e Estratégia de Negócios, este trabalho teve como objetivo verificar se o mesmo poderia ser aplicado a uma pequena empresa, de modo a aferir a sua performance. Para a avaliação desta performance, o método de entrevista foi a principal fonte de dados. As informações recolhidas serviram de base para análises como a de SWOT ou a de Stakeholders que, no final, deram lugar ao Mapa Estratégico e Scorecard Estratégico. No final, foi possível verificar que organização estudada está muito aquém do seu potencial, em grande parte por falta de delineação e avaliação de objetivos. Assim, foi sugerido um possível reajuste estratégico e monitorização do mesmo de modo a que esta organização possa aumentar a sua eficácia e eficiência.