The 1999 review of business taxation's small business reforms

This thesis considers the 1999 Review of Business Taxation's small business reforms. It is argued that policy problems arose from flaws in the Review's policy design processes and in weaknesses in the enactment processes of the federal Government. This created policy structural defects, resulting in substantial levels of community criticism.

Information technology networks and small business : impact, strategies and changing industry structure

Focuses on the impact of information technology networks on small businesses acting as intermediaries between large enterprises and customers. Explores whether disintermediation is a threat for these small business intermediaries. Investigated factors affecting the use of information technology by small businesses to gain positive outcomes.

Technological innovations and m-commerce applications

Many technological innovations have occurred within the past decade that have revolutionized the banking industry. The most important has been the Internet and the emergence of mobile-commerce (m-commerce). The aim of this paper is to investigate how Wireless Application Protocol (WAP) banking is being implemented with younger adopters. A conceptual model is developed based on the behavioral intentions younger adopters have on WAP banking that is tested through a survey instrument. Social cognitive theory underpins the conceptual model and helps to explain some of the findings from the study. Suggestions for future research are also espoused.

Emotional connections to books and technological innovations : an e-book perspective

E-book devices are a technological innovation that has been mass marketed to consumers as a revolution in the way that books will be read and stored. This paper extends previous research on technology adoption behaviour of individuals by focusing on the role of emotional connections people have towards e-books. A number of technology adoption models can explain the adoption of e-book devices such as the technology acceptance model, theory of planned action, theory of reasoned action and social cognitive theory. Due to the increased importance of social learning on a person’s behaviour, social cognitive theory is identified in this paper as being the most appropriate theoretical lens to understand the emotional connections a person has towards e-books. The findings from this paper may help to fill the gaps in academic discussion about what theory best explains a person’s behavioural intention towards technological innovations and the impact of marketing on this behaviour. In addition, the paper has a number of managerial implications including identifying the importance of an emotional connection to a technological innovation that influences the adoption process. The emphasis on emotional connection as mediating the way a person receives information about e-book devices may help to influence future marketing efforts of new technologies.

A study on small business enterprises in Bangladesh : searching for growth factors and obstacles

Small businesses are the heart of the market-based economy with their business operations in rural and urban areas of developed and developing countries. In Bangladesh, small business enterprises are playing a significant role by contributing to the production and services, employmnet and thereby to GDP. But these are found to face servere competition and different types of constraints. As a result, these have not achieved substantial growth. In view of this, the present study is primarily aimed at identifying factors and obstacles that influence the growth of SBEs. Finally, the paper suggests some policy measures which are expected to excel the growth of SBEs.

Providing legal services to rural and regional small business : gaps and opportunities

This article examines the findings from a survey of 207 regional small businesses and 68 regional lawyers that explored the small business experience of accessing legal services in rural and regional Victoria. In particular, it considers small business expectations of local legal practices, their degree of satisfaction with existing legal services and identifies current and potential demand and supply gaps. By doing so it seeks to determine potential areas in which regional law firms can improve, expand and refine their services in response to the current and emerging demands on them and the communities they serve.

A hazardous substance exposure prevention rating method for intervention needs assessment and effectiveness evaluation: the small business exposure index

Aims This paper describes the refinement and adaptation to small business of a previously developed method for systematically prioritizing needs for intervention on hazardous substance exposures in manufacturing worksites, and evaluating intervention effectiveness. Methods We developed a checklist containing six unique sets of yes/no variables organized in a 2 × 3 matrix of exposure potential versus exposure protection at three levels corresponding to a simplified hierarchy of controls: materials, processes, and human interface. Each of the six sets of indicator variables was reduced to a high/moderate/low rating. Ratings from the matrix were then combined to generate an exposure prevention 'Small Business Exposure Index' (SBEI) Summary score for each area. Reflecting the hierarchy of controls, material factors were weighted highest, followed by process, and then human interface. The checklist administered by an industrial hygienist during walk-through inspection (N = 149 manufacturing processes/areas in 25 small to medium-sized manufacturing worksites). One area or process per manufacturing department was assessed and rated. A second hygienist independently assessed 36 areas to evaluate inter-rater reliability. Results The SBEI Summary scores indicated that exposures were well controlled in the majority of areas assessed (58% with rating of 1 or 2 on a 6-point scale), that there was some room for improvement in roughly one-third of areas (31% of areas rated 3 or 4), and that roughly 10% of the areas assessed were urgently in need of intervention (rated as 5 or 6). Inter-rater reliability of EP ratings was good to excellent (e.g., for SBEI Summary scores, weighted kappa = 0.73, 95% CI 0.52–0.93). Conclusion The SBEI exposure prevention rating method is suitable for use in small/medium enterprises, has good discriminatory power and reliability, offers an inexpensive method for intervention needs assessment and effectiveness evaluation, and complements quantitative exposure assessment with an upstream prevention focus.