Academic literature on the topic 'Owner of the sole proprietorship'
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Journal articles on the topic "Owner of the sole proprietorship"
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Villaluz, Vanessa C., and Ma Regina M. Hechanova. "Ownership and leadership in building an innovation culture." Leadership & Organization Development Journal 40, no. 2 (March 29, 2019): 138–50. http://dx.doi.org/10.1108/lodj-05-2018-0184.
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Purpose The purpose of this paper is to test a culture-building model, CREATE, highlighting the central role of leadership in shaping the predictors of innovation culture. The authors hypothesize that leadership directly predicts innovation culture, as well, as indirectly impacts innovation culture through mediating variables. Also, the authors examine the impact of leadership on innovation by ownership type. Design/methodology/approach A total 631 survey responses were collected from employees of sole proprietorship, family-owned corporations, and non-family corporations. Parallel multiple mediator models were used to test the hypothesized relationships of the variables. Findings The findings show that a leadership variable, role modeling, and support for innovation, directly and indirectly predicts an innovation culture. However, it appears that in sole proprietorship and family-owned corporations, leaders impact on innovation culture are through mediating variables, while in non-family corporations, leaders influence innovation through strategy, evaluation, and rewards. Originality/value The study shows that the culture-building model, CREATE, can be used as a framework for building an innovation culture in organizations. The study also showed that leaders among sole proprietorships, family-owned corporations, and non-family corporations may need to employ different approaches in building an innovation culture in their organizations.
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Haynes, George W., Rosemary Walker, Barbara R. Rowe, and Gong-Soog Hong. "The Intermingling of Business and Family Finances in Family-Owned Businesses." Family Business Review 12, no. 3 (September 1999): 225–39. http://dx.doi.org/10.1111/j.1741-6248.1999.00225.x.
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This study uses data from a national survey of 673 business-owning households to assess factors associated with intermingling business and family finances. Logit analysis indicates that the use of family resources in the business is more likely in sole proprietorships; when the business owes money to financial institutions; and when the business owner is older, more experienced, and without children in the household. Family use of business resources is more likely if the business is incorporated, is located in a rural area or small town, and borrows money.
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Abor, Joshua, and Nicholas Biekpe. "SMEs' Access to Debt Finance." International Journal of Entrepreneurship and Innovation 7, no. 2 (May 2006): 105–12. http://dx.doi.org/10.5367/000000006776928627.
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This study compares the use of external debt finance by male-and female-owned small and medium-sized enterprises (SMEs) in Ghana to determine whether female-owned firms are less likely to use debt as a source of financing their operations. The results indicate that the capital structure of SMEs is influenced by the legal form, location, size, age and profitability of the firm and the educational background and gender of the entrepreneur. They also suggest that female-owned SMEs are significantly less likely to employ debt finance. The findings seem to support the notion that there is adverse discrimination in the lending process, placing women at a disadvantage. Females may not be able to penetrate informal networks as well as males, which clearly could affect their ability to gain access to useful information and sources of capital. Also, female-owned firms tend to be small sole-proprietorship businesses; thus, they may lack the necessary collateral to qualify them for debt finance. There is generally high conformity in the results of this study with similar studies in other parts of the world. Recommendations are given to help promote female-owned SMEs in Ghana.
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Irawan, Adri. "ANALISIS DAN REVITALISASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN PERUSAHAAN SUSU SAPI MULIA DI SIDOARJO." CALYPTRA 5, no. 2 (March 1, 2017): 265. http://dx.doi.org/10.24123/jimus.v5i2.3093.
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Intisari - Penelitian ini bertujuan untuk merancang ulang sistem informasi akuntansi pada siklus pendapatan perusahaan Susu Sapi Mulia. Pengumpulan data dalam penelitian ini menggunakan metode wawancara, observasi, dan analisis dokumen. Partisipan yang diwawancarai adalah pemilik dan karyawan perusahaan Susu Sapi Mulia. Objek observasi adalah kantor dan tempat distribusi Susu Sapi Mulia. Dokumen yang dianalisis dalam penelitian ini merupakan arsip perusahaan Susu Sapi Mulia periode 2014-2015 yang bersinggungan dengan kegiatan pada siklus pendapatan. Temuan yang teridentifikasi dalam penelitian ini adalah pengaplikasian sistem informasi akuntansi yang tidak efisien dan efektif sehingga informasi yang dihasilkan kurang memenuhi kriteria informasi yang bermanfaat. Temuan tersebut digunakan untuk merancang rekomendasi perbaikan sistem informasi akuntansi.
Kata kunci: sistem informasi akuntansi, siklus pendapatan, kontrol internal, basis data relasional
Abstract - This research aims to revitalize the accounting information system on a sole proprietorship object Susu Sapi Mulia’s revenue cycle. For this research, the data collection was conducted through the following methods: interview, observation, and document analysis. The participants of the interviews were the business owner and the employees. The observation objects were the administration office and the product distribution site. The documents used for analysis in this research were the company’s archives which had contact with revenue earning activities from 2014-2015. This research identified inefficiency and ineffectiveness on the company’s accounting information system in such a way couldn’t produce reliable business information. Those identified flaws served the purpose of designing the improved model of accounting information system.
Keywords: accounting information system, revenue cycle, internal control, relational database
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Guest, Kristen. "JEKYLL AND HYDE, INC.: LIMITED LIABILITY, COMPANIFICATION, AND GOTHIC SUBJECTIVITY." Victorian Literature and Culture 44, no. 2 (May 10, 2016): 315–29. http://dx.doi.org/10.1017/s1060150315000649.
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The emergence of limited liabilityover the course of the nineteenth century was marked by intense and sustained feelings of anxiety. Victorians debated it in Parliament and in the periodical press, anatomized its evils in fiction and drama, and theorized its merits and pitfalls in the nascent discipline of economics. Formalized at mid-century through a series of acts that collectively instituted what Paul Johnson describes as “companification” – “the substitution of an impersonal corporate legal entity for the sole proprietorship or partnership” – limited liability was the means by which a corporation was constituted as a legal individual in order to restrict the responsibility of a company's owners for its debts (106). Early response to the practice was tentative: though hailed by some as a means of promoting economic growth, limited liability also inspired fear among the public, for whom it seemed a threat both to moral character and to responsible social behaviour. Wary that it would promote dishonesty in business and legitimize irresponsible speculation among investors, the mid-Victorians did not initially rush to invest. Despite the fact that by the final decades of the century many early fears had been realized and anxieties about investment continued unabated, however, there was a marked shift towards a culture of investment (Taylor 212–13). Summarizing the effects of the “‘Limited-Company’ Craze” in theNineteenth Centuryin 1898, one commentator observed that “Personal ownership has ceased to be the controlling power in trade; and when it left it took along with it that personal care, personal supervision, and personal responsibility which made our business great.” The result, he suggested, is that “we now have, in thousands of instances, mere ‘corporations without bodies to be kicked or souls to be damned’” (Van Oss 734).
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Wang, Jia, Paul Robson, and Mark Freel. "The financing of small firms in Beijing, China: exploring the extent of credit constraints." Journal of Small Business and Enterprise Development 22, no. 3 (August 17, 2015): 397–416. http://dx.doi.org/10.1108/jsbed-01-2014-0008.
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Purpose – The purpose of this paper is to utilise a sample of 384 small and medium-sized enterprises (SMEs) who applied for external finance in the Beijing area of China to investigate the characteristics of firms against: the amount of external finance sought, the amount received, and the proportion of external finance which was received from the sought finance. Design/methodology/approach – The authors use a survey of SMEs in Beijing, China, undertaken between July and December 2007 where a response rate of 37.67 per cent was obtained. The survey was translated from English to Chinese, and then back translated from Chinese to English by academics with input from businesses. The sample of 384 firms is robust. Findings – Overall, there is little evidence in the sample of Chinese SMEs that innovative firms face discrimination from providers of credit. However, where innovation is measured by inputs (specifically R & D), providers of credit appear less comfortable. Three other factors were more important and were statistically significant at the 5 per cent level. For example, exporters were less likely to receive a greater proportion of their sought finance; and manufacturing firms were more likely than service sector firms, and limited liability companies were more likely than extended sole proprietorship firms to obtain a greater proportion of the external finance which they sought. Research limitations/implications – The sample for the research is from Beijing. Researchers may extent and role out the research to other parts of China. Practical implications – Practically, the authors explore variations in firm-level characteristics by: the amount of external finance sought, the amount of external finance received, and the ratio of “sought” to “received” external finance. In this way, the research questions are concerned with understanding which “types” of firms seek most bank finance, and which are most successful. This information is of benefit to SMEs, policy makers and those who work in the finance industry. Social implications – Access to finance is a cause of stress and anxiety to many SMEs. A greater understanding of the accessing of finance in Beijing China will allow entrepreneurs to be better placed to reflect upon their businesses and their suitability to pursue finance. This can help the economic and social well-being of entrepreneurs and their employees. Originality/value – There are comparatively few large scale surveys which have been undertaken of access to finance by SMEs in China, and within this field there is very little research which has been undertaken to look at innovators and non-innovators. The results allow us to have a better understanding of how much finance SMEs in Beijing are seeking, obtaining, and the proportion of finance received from that sought, and the extent to which innovation and other business and owner-manager characteristics are influential.
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Behnke, C. A. "A Music Therapist and Sole Proprietorship." Music Therapy Perspectives 14, no. 1 (January 1, 1996): 63–65. http://dx.doi.org/10.1093/mtp/14.1.63.
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Karki, Bir Bahadur. "Practices of Micro Enterprises in Nepal." Journal of Nepalese Business Studies 10, no. 1 (February 5, 2018): 20–27. http://dx.doi.org/10.3126/jnbs.v10i1.19130.
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Entrepreneurship is perceived as an effective way to escape from poverty and paternalism. In developing countries, the informal sector is an important source of employment. Micro-enterprise is a tiny industry usually of 1-10 people that is profit-oriented and may be owned by a man or a woman. Micro Enterprise Development Programme (MEDEP) is launched in the country with technical and financial support of United Nations development Programme (UNDP) since 1998. Parbat and Baglung districts are selected for the purpose of fieldwork. Objectives of the study are to identify practices of business registration, nature and types of enterprises, location of business, conducted of main business and entrepreneurs manage their business premises. The study is based on survey research approach. Data are collected through primary sources. Both qualitative and quantitative data have been used in this study. The result shows that out of total respondents 78.6 percent respondents did not register their firm in concern authority. Main reasons for not registered their business in concerned authorities is as follows: respondents have no knowledge, lengthy procedures; registration office is too far, costly, difficult to fill in the forms, and other reasons for not being registered. The result of study shows that out of total micro enterprises, 83.9 percent enterprise belongs to sole proprietorship and 10.8 percent belongs to partnership. To identify nature of business, there were given seven options. It is found that out of total respondents, near about fifty percent entrepreneurs have agro-based enterprises, 15.8 percent and 15.2 percent entrepreneurs have forest –based enterprise, and skilled-based enterprises respectively. The result shows that most of the entrepreneurs conducted their business in rural area i.e. 90.6 percent. An attempt has been made to identify conducted main business through questionnaire and it is found that out of total entrepreneurs, more than two third entrepreneurs conducted their business in their own land and building. Another survey result showed that 80.6 percent entrepreneurs arrange their business premises in without rent. It seems that most of the entrepreneurs conduct their business in rent free premises.The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, Page: 20-27
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Panda, Rajesh, Pooja Gupta, and Madhvi Sethi. "The entry of a second generation at SK Enterprises: challenges and future prospects." CASE Journal 16, no. 3 (April 29, 2020): 289–306. http://dx.doi.org/10.1108/tcj-08-2019-0072.
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Theoretical basis The case discussion begins with an understanding of Davis’s three-circle model. It then leads toward the key resources and challenges, by system and development stage as given by Gersick et al. (1997). After understanding the family business system, the case delves into making the students understand the circumplex model of the marital and family system. This matrix talks about the flexibility in the business structure along with cohesion in the family unit. The case then gets into the discussion about succession and the new generation joining the family business and the conflicts that may arise due to the same. It might be imperative to bring out the different forms of conflict that may arise in the family and business system. Researchers have identified three forms of conflict – task, process and relationship (Mckee, Madden, Kellermans and Eddleston, 2014). As passing the baton would take place next for this business in the case, the current generation needs to look at the future growth strategy for the business. Here, the discussion refers to the exploitation and exploration matrix given by Bergfeld and Weber (2011). Research methodology This is a primary data case. The data has been collected from SK Enterprises. Interviews were conducted to arrive at the issues and challenges discussed in the case. Case overview/synopsis This case talks about the dilemma of a first-generation entrepreneur. Jatinder Agarwal was the owner of SK Enterprises, a light-engineering firm manufacturing bright bars, engine parts and ceiling fan shafts. He had set up the business in 1984. His brother, Ramesh was helping him in the business. The business had prospered and grown from a single product manufacturing workshop in 1984 to two factories manufacturing multiple light engineering products. In 2015, the business was doing well and both Jatinder and Ramesh were excited to involve their respective sons, Pranav and Sanidh in the business after completion of their education. The case is about the challenges faced by Jatinder and Ramesh with the entry of a new generation. Jatinder and Ramesh were working in the family business with an implied structure where the business was a sole proprietorship in the name of Jatinder but the decisions were taken by both the brothers collectively. With the entry of the new generation, Jatinder had to decide how to re-organize the business and avoid conflicts in the family. He also had to take a decision regarding the future course of strategy, which would help the business grow further. Complexity academic level This case is about the dilemmas faced by a first-generation entrepreneur. The case can be taught in an “entrepreneurship” course, in a post-graduate MBA program. This case can also be taught in a family business program as part of the course on “Understanding Family Business – Managing Paradoxes” or “Building Lasting Family Business – Synergy in Vision, Values and Strategy.” This case can also be taught as part of a “business strategy” or “human resource management” in MBA or executive MBA program in the first year.
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Niziołkiewicz, Monika. "Transforming a sole proprietorship into a limited liability company – selected tax aspects." Roczniki Administracji i Prawa 2, no. XIX (December 31, 2019): 309–21. http://dx.doi.org/10.5604/01.3001.0014.0446.
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This article deals with the transformation of a sole proprietorship into a sole-shareholder limited liability company, with particular emphasis on tax aspects. Considerations are supported by numerous rulings of courts of general and administrative jurisdiction, as well as interpretations of the tax authorities. At the beginning, the author presents the binding normative acts regulating this subject and the main reasons for transformations. The methods of transforming a sole proprietorship into a sole-shareholder limited liability company binding until the end of 2011 have been described, as well as provisions regulating the issue of formal transformation. In the further part of the article the legal consequences of formal transformation were discussed, with particular emphasis on the succession of rights and obligations under tax law. The next part of the article is devoted to the effects of transformation on the basis of the tax on goods and services, personal income tax and income tax from juridical persons, as well as tax on civil law transactions.
Dissertations / Theses on the topic "Owner of the sole proprietorship"
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Neiberka, Povilas. "Ar individuali įmonė gali turėti kelis savininkus?" Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080808_100700-58632.
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Santuokos sudarymu sukuriami šeimos teisiniai santykiai: vyras ir moteris įgyja specifinį teisinį statusą – tampa sutuoktiniais, o kartu perima asmenines neturtines ir turtines teises ir pareigas. Sutuoktinius, įgyvendinant turto valdymo, naudojimosi ir disponavimo teises, sieja glaudūs tarpusavio priklausomybės, artimi santykiai, kurie iš esmės sudaro jų teisinių santykių turinį. Santuoką sudariusių asmenų turtinių santykių aiškumas tampa ypač aktualiu klausimu užtikrinant bei apsaugant tiek pačių sutuoktinių, tiek trečiųjų asmenų interesus, kadangi, nesudarius vedybų sutarties, bet koks susituokus įgytas turtas tampa bendrąja jungtine nuosavybe. Sutuoktinių nuosavybės teisės į individualią įmonę , kaip turtinį kompleksą, ją įkūrus po santuokos sudarymo, ir yra šio darbo objektas. Viena kylančių problemų susijusi su neapibrėžtumu, tarpusavyje lyginant Lietuvos Respublikos Civiliniame kodekse ir LR Individualių įmonių įstatyme įtvirtintas normas: remiantis CK formulavimu, santuokos metu įsteigta įmonė priskirtina bendrajai jungtinei nuosavybei, tuo tarpu IĮ įstatyme reglamentuojama, kad IĮ steigėju ir savininku gali būti tik vienas fizinis asmuo, šiuo atveju – vienas iš sutuoktinių. Šio darbo tikslas - išanalizuoti, ar IĮ gali turėti kelis savininkus.Family relations are established by conjugnality of a man and a woman: they come into position of a husbant and a wife and obtains personal property and non-property rights and interests. Wedded persons are bond by close interdependence ties that make the essence of their legal relations. The clarity of property relations of wedded persons is very important to secure and protect not only their, but also the interests of third parties, i. e. creditors, because in the absence of wedding contract, property acquired during the marriage is automatically presumed to be owned jointly by both spouses. The ownership of a company organized as a sole proprietorship that is established by one of the spouses while being in marriage is the object of this work. The problem of interdetermination arises while seeking to determine the ownership rights of spouses to a SP: Lithuania‘s Civil Code sets the rule that company established during the marriage is presumed to be an object of community property, whereas the Statute of Sole Proprietorships‘ allows a company organized as SP to be owned by a single person, in this instance – one of the spouses. The issue of this work is to analyse if a company organized as SP may have a few owners.
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Figueroa, Reinoso Emilio. "La sociedad unipersonal. La importancia de su regulación en el derecho societario [Capítulo 1]." Universidad Peruana de Ciencias Aplicadas (UPC), 2016. http://hdl.handle.net/10757/620832.
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El libro busca ampliar y analizar el concepto de jurídico de sociedad unipersonal, así como describir la importancia de permitir su existencia y regulación en el Perú, en forma total y no para un grupo privilegiado. A lo largo de cuatro capítulos, el autor desarrolla la importancia de la unipersonalidad societaria desde la casuística, la doctrina, el derecho positivo y el derecho, en comparación con experiencias de otros países.The book aims to expand and analyze the legal concept of sole proprietorship and to describe the importance of allowing its existence and regulation in Perú for all citizen and not noly for a privileged group. Throughout the 4 chapters of the publication, the author develops the importance of the sole proprietorship from the casuistry, doctrine, the positive law and the law compared to other countries’s experiences.
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Moscatini, Áurea. "O princípio da autonomia patrimonial frente ao exercício da atividade empresarial realizada por uma única pessoa." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6280.
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Previous issue date: 2013-10-28The thesis examines the strengthening of the Principle of Asset Autonomy in the face of the exploitation of business activity by a single person. It is part of an approach on the general principles of law, involving the search for values, differentiating them from rules and integrating into other principles. It also analyzes single shareholdership in Brazil, with the enactment of Law No. 12.441/11, which focuses on the Individual Limited Liability Company, highlighting its strengths and weaknesses, and particularly demonstrating whether it represents a new kind of society or a new entity altogether, a type of Legal Entity. It presents a historical foreshortening in Brazil, as well as analyzing the experience of Foreign Law on single shareholdership. Lastly, the study points out challenges and perspectives to be overcome for the implementation, enforcement and modification of the legislation on single shareholdership and its harmony within the Principle of Asset Autonomy, demonstrating that there is a connection between the institutions, no longer justifying shareholdership by more than one party in order to ensure Asset Separation
A tese examina o fortalecimento do Princípio da Autonomia Patrimonial diante da exploração da atividade empresarial por uma única pessoa. Parte de uma abordagem sobre os Princípios Gerais do Direito, envolvendo a busca por valores, diferenciando-os de regras e integrando-os a outros Princípios. Analisa, ainda, a unipessoalidade societária no Brasil, com a edição da Lei nº 12.441/11, que versa sobre a Empresa Individual de Responsabilidade Limitada, destacando seus aspectos positivos e negativos, especialmente demonstrando se representa uma nova espécie de sociedade ou um novo ente, espécie de Pessoa Jurídica. Apresenta um escorço histórico no Brasil, assim como analisa a experiência do Direito Estrangeiro sobre a unipessoalidade societária. Finalmente, o estudo aponta desafios e perspectivas a serem superados para a aplicação, execução e modificação da legislação sobre a unipessoalidade societária e a sua sintonia com o Princípio da Autonomia Patrimonial, demonstrando que existe uma conexão entre os institutos, não se justificando mais a pluripessoalidade no Direito Societário para garantir a separação patrimonial
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Holíková, Lucie. "Podnikatelský záměr - změna právní formy společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222349.
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This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.
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Fadlallah, Haïssam. "Le régime de la micro-entreprise, étude comparée de droit français et libanais." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1020.
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A cette époque de crises économiques internationales, de mondialisation et d’ouverture des marchés, la micro-entreprise apparaît plus que jamais comme une arme d'anti-crise et de création d'emplois. Dans ce contexte, les outils juridiques s'avèrent être le meilleur moyen pour accomplir ces objectifs. Ces outils sont principalement composés du droit des sociétés et des entreprises, du droit de la sécurité sociale et du droit fiscal. Cependant, ils ne sont pas les mêmes en France qu'au Liban. En effet, les législations de ces deux pays ont pendant longtemps porté des conceptions juridiques similaires. Or, depuis une vingtaine d'années le droit français a commencé à prendre un rythme d’évolution accéléré suite à l’influence exercé par le droit continental européen dans le cadre de l’harmonisation européenne. Ainsi, il s’agit d’intégrer les évolutions du droit français dans le droit libanais. Toutefois, le droit français connaît lui même plusieurs imperfections. C’est pourquoi un regard porté sur les législations appartenant à un autre système juridique que celui du « Droit civil », notamment sur celles appartenant à la famille de la « Common Law », pourrait apporter des solutions originales aux limites des droits français et libanais. Par conséquent, cette contribution vise à trouver des remèdes aux lacunes juridiques existantes en matière de micro-entreprise en France et au Liban et à élaborer de nouveaux moyens de la promouvoirAt this time of international economic crises, globalization and open markets, the micro-enterprise appears more than ever as a weapon of anti-crisis and job creation. In this context, the legal tools are proving to be the best way to achieve these goals. These tools are mainly composed of company and corporate laws, social security law and tax law. However, they vary from France to Lebanon. Even though, for a long time, the legislations of both countries have carried similar legal concepts. Yet, for more than twenty years now French law has begun taking an accelerated pace of evolution, due to the influence of the European continental law in the context of European harmonization. Thus, the objective is to incorporate the French law evolutions in the Lebanese law. However, the French law suffers of several imperfections, this is why a glance at the legislations of other legal systems than the “Civil law”, in particular those of “Common law”, could provide original solutions to the limits of French and Lebanese law. Therefore, this paper aims to find cures for existing legal loopholes concerning the micro-enterprise in France and Lebanon and to develop new ways to promote it
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SU, SHIH-MIN, and 蘇世民. "The Empirical Study of Cost Stickiness between Sole Proprietorship and Partnership." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/vgm3bx.
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Liao, Da-Yen, and 廖達彥. "Gender and Operating Performance：Evidence from Sole Proprietorship CPA Firms in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/v66e6u.
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碩士銘傳大學
會計學系碩士班
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台灣的會計師事務所的員工長久以來一直存在著女多於男的現象，每年的新進員工亦以女性居多，種種現象顯示女性已在會計師事務所佔有一席之地。我國會計師事務所約有七成為獨資型會計師事務所，由於獨資型會計師事務所皆是以執業會計師作為主導，在此環境下的女性會計師是否可透過提升教育程度與增加經驗年數，而達到營運績效的提高的效果呢？透過本文的實證研究，希望能對這些問題加以釐清。 本研究採用我國財政部民國78-92之「會計師事務所服務業調查報告」資料庫進行分析。實證結果顯示，以從業員工性別組合、從業員工年齡、從業員工教育程度區分高低群組，進而比較各群組之績效。本研究發現獨資型會計師事務所經營績效確實受從業員工性別組合、從業員工年齡、從業員工教育程度的不同而有所的差異。其次，在性別的差異上，男性獨資型會計師事務所之經營績效顯著優於女性獨資型會計師事務所；在從業員工性別組合方面，女性獨資型會計師事務所顯著為正，然在男性與全體獨資型會計師事務所之樣本，從業員工性別組合皆與績效成顯著負相關；在從業員工年齡變數方面，不論是在全體獨資型會計師事務所或是男性與女性獨資型會計師事務所下，從業員工年齡皆與績效呈現顯著正相關。
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Chiang, Pei-Jen, and 江佩真. "Gender, non-audit service andperformance:Evidence from sole proprietorship audit firms in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/59507063259837582412.
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碩士銘傳大學
會計學系碩士班
94
In the recent two decades, fierce competition within and without the public accounting industry drives the audit firms focus their practices on non-audit services for growth and survival. Accordingly, this study purports to investigate the association between non-audit services and operating performance of sole proprietorship audit firms in Taiwan. In this study, non-audit services are further divided into three categories: tax services, management advisory services, and corporate registration services. Empirical data used in this study are obtained from the 1989-2003 Census Report of Audit Firms in Taiwan, published by the Ministry of Finance. Main results indicate the association between non-audit services and operating performance is positive. In further, the tax services and management advisory services are positively related to operating performance. However, the association between corporate registration services and operating performance is positive but insignificant presumably due to the passage of draft of tax agent act in 1998.
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WANG, SONG-ZE, and 王松擇. "Manager’s Trait and Cost Stickiness-A Case Study on Sole proprietorship partnership." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/y4pj93.
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Jheng, Huei-Yuan, and 鄭惠元. "Determinants of performance of sole proprietorship CPA firms under gender difference: Perspective of resource-based theory." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/08257687921184047529.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
94
This study purports to examine the determinants of operating performance for sole proprietorship CPA firms in Taiwan in terms of the perspective of resource-based theory. Data used in this study are obtained from the 1989-2003 Census Report of Public Accounting Firms in Taiwan. All of the sole proprietorship CPA firms are classified into men firms and women firms by gender. Main empirical results are reported as follows. First, the determinants of operating performance for men firms include employee’s education level, employee’s sex leverage, ratio of CPAs to employee, experience, labor cost. However, the determinants of operating performance for women firms are employee’s education level, ratio of CPAs to employee, labor cost. Secondly, the operating performance of men firms is significantly better than that of women firms. In addition, operating performance of the whole sole proprietorship CPA firms deteriorates after the 1998 protest between tax agents and CPAs.
Books on the topic "Owner of the sole proprietorship"
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Matikka, Ari. Measuring the performance of owner-managed firms: A systems approach. Helsinki: Helsinki School of Economics, 2002.
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Bieneman, James N. The Horwath International guide to total planning in the family and owner managed business. New York: Horwath International, 1997.
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The taxation of sole proprietors. Orlando, Fla: Unicorn Research Corporation, 1996.
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Fellows, James A. The taxation of sole proprietors. Orlando, Fla: Unicorn Research Corp., 1996.
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Sitarz, Dan. Sole proprietorship: Small business start-up kit. Carbondale, Ill: Nova Pub. Co., 2000.
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Principles of management accounting: A sole proprietorship approach. Englewood Cliffs, N.J: Prentice Hall, 1994.
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T, Harrison Walter, and Robinson Michael A, eds. Principles of financial & management accounting: A sole proprietorship approach. Englewood Cliffs, N.J: Prentice Hall, 1994.
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Ljungqvist, Britt. Enskild firma: Skattereglerna, räntefördelning, expansionsmedel, periodiseringsfond. 2nd ed. Göteborg: Tholin & Larsson, 1995.
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Richard, Thornton. 100 ways to save tax in Malaysia for partners and sole proprietors. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell, 2012.
Find full textBook chapters on the topic "Owner of the sole proprietorship"
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Liu, Yu. "Research on Sole Proprietorship of Transnational Corporations in China." In Lecture Notes in Electrical Engineering, 239–44. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35440-3_31.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198809555.003.0007.
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This chapter discusses what it means to be the ‘owner’ of a property. In registered land, whoever is entered into the proprietorship register as the registered proprietor of the property is deemed to have the authority to deal with the land as an owner. The chapter discusses three alternative scenarios when the land register shows a sole registered proprietor; the first is that the registered proprietor is the sole legal and equitable owner of the land; the second is that the registered proprietor is the sole legal owner, holding the equitable title on trust for someone else; the third is that the registered proprietor is the sole legal owner, holding the equitable title on trust for him- or herself and (an)other equitable owner(s). The chapter considers the potential dangers for equitable owners and purchasers, and explains the law that has been put in place to protect them.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions, 199–223. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198839811.003.0007.
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This chapter discusses what it means to be the ‘owner’ of a property. In registered land, whoever is entered into the proprietorship register as the registered proprietor of the property is deemed to have the authority to deal with the land as an owner. The chapter discusses three alternative scenarios when the land register shows a sole registered proprietor; the first is that the registered proprietor is the sole legal and equitable owner of the land; the second is that the registered proprietor is the sole legal owner, holding the equitable title on trust for someone else; the third is that the registered proprietor is the sole legal owner, holding the equitable title on trust for him- or herself and (an)other equitable owner(s). The chapter considers the potential dangers for equitable owners and purchasers, and explains the law that has been put in place to protect them.
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Clarke, Sandra, and Sarah Greer. "The sole owner of land." In Land Law Directions, 197–217. Oxford University Press, 2012. http://dx.doi.org/10.1093/he/9780199699285.003.0007.
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Roach, Lee. "1. Introduction." In Company Law, 3–19. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0001.
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This introductory chapter provides an overview of the aims of company law and governance. Company law should hold companies and directors to account; be flexible enough to respond to novel and evolving practices; provide certainty; promote transparency; help to avoid misalignment of interests; promote corporate efficiency; and help avoid corporate disaster. The chapter then looks at other key important business structures. Other than companies, the principal business structures are the sole proprietorship, the partnership, and the limited liability partnership. A sole proprietorship is a sole individual carrying on some form of business activity. Meanwhile, two or more persons who wish to engage in business together can form an ordinary partnership. Lastly, limited liability partnerships were created to provide suitable business structures for large, professional firms. In many respects, limited liability partnerships resemble companies.
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Sandra, Clarke, and Greer Sarah. "7. The sole owner of land." In Land Law Directions, 201–25. Oxford University Press, 2016. http://dx.doi.org/10.1093/he/9780198748458.003.0007.
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Clarke, Sandra, and Sarah Greer. "7. The sole owner of land." In Land Law Directions, 195–216. Oxford University Press, 2014. http://dx.doi.org/10.1093/he/9780199685646.003.0007.
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Roach, Lee. "1. Business structures." In Company Law Concentrate, 1–15. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198855019.003.0001.
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Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses the four principal business structures in the UK, namely the sole proprietorship, ordinary partnership, limited liability partnership (LLP), and company. The LLP and the company are created via a process called incorporation and are therefore known as incorporated business structures or, as they are referred to in their respective statutes, as ‘bodies corporate’. The sole proprietorship and the ordinary partnership are not created via incorporation and so are known as unincorporated business structures.
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"If you are the sole owner of the family home." In Divorce and Separation, 148. Routledge-Cavendish, 2013. http://dx.doi.org/10.4324/9781843145417-58.
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Hoffman, Philip T., Gilles Postel-Vinay, and Jean-Laurent Rosenthal. "The Diffusion of Banks." In Dark Matter Credit, 149–75. Princeton University Press, 2019. http://dx.doi.org/10.23943/princeton/9780691182179.003.0007.
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This chapter challenges the claim that the spread of banks in France was delayed by the lack of an appropriate legal structure. Even if one acknowledges that Paris did not make the corporate form available soon enough, there were still other feasible forms of organization that could have done the trick. In France, a bank could be open and operate as a sole proprietorship, a partnership, a limited partnership, or even a limited partnership with tradable shares. Furthermore, the demand for the limited liability version of the joint stock firm was in any case low. Therefore, the lack of a joint stock limited liability firm was not a constraint that limited the creation of banks.
Conference papers on the topic "Owner of the sole proprietorship"
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Wang, Peizhi, Xinying Liu, and Wenbo Li. "Analysis on Features and Countermeasures of Foreign-founded Enterprises' Sole Proprietorship in China." In 2008 International Symposium on Electronic Commerce and Security. IEEE, 2008. http://dx.doi.org/10.1109/isecs.2008.41.
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Joldeska, Irina, and Stevcho Mecheski. "Establishing an Annual Account for Performers of Independent Activity." In 5th International Scientific Conference 2021. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-464-4.17.
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The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an Annual account which contains the Income and Expenses Balance, the Annual Tax Balance for determining the income tax from performing an independent activity and the Income Structure by activities. The main purpose of the paper is to reflect the legislation of a certain part of companies registered in accordance with the law in The Republic of North Macedonia for external reporting and tax purposes. Hence, as a conclusion, the practical preparation of the three forms, implemented in the Annual Account of a sole proprietorship can be seen.
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Mihova-Georgieva, Anna. "POWERS FOR LIQUIDATION IN CASE OF TERMINATION OF SOLE OWNED LTD. IN CASE OF DEATH OF THE SOLE OWNER OF THE CAPITAL." In THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.164.
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The report analyzes the provisions of Art. 157, paragraf 1 CA and art. 155, item 3 of the CA, in order to establish the persons who have the authority to declare the termination of the company in the Commercial Register and to carry out a procedure for liquidation of the company.
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Oltra Badenes, Raul, Vicente Guerola-Navarro, and Hermenegildo Gil-Gomez. "Activity proposal for the improvement of transversal competence “Knowledge of contemporary problems” in a university subject." In INNODOCT 2020. Valencia: Editorial Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/inn2020.2020.11792.
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The sole proprietorship enterprise, in its legal form of Autonomous Worker, is one of the most frequent and important today. Both for its tax obligations, as for the specific functional and management characteristics, as well as for its relevance in the services sector, it is interesting for the students to know and to assess their details and peculiarities In the planning guide of very few subjects the special characteristics of this business model are detailed, so we think it is interesting to dedicate a practical session to know how different the management of an Autonomous Worker is from that of the rest of corporate legal forms. We sincerely believe that this practical session could improve the learning of the transversal competence “Knowledge of Contemporary Problems” by the students. We also believe that this will be a very interesting experience that will familiarize students with a business reality that they will undoubtedly find in the near future. We propose that the most appropriate format for this teaching activity is that of Active Learning, since it implies a greater active participation of students, with the expectation therefore of better learning outcomes. In this specific case, we propose that an Autonomous Worker, with some academic training in management and administration, attends to the practical session with the students of the subject, and a practical workshop is held in which simulate different aspects of working life and Business of an Autonomous Worker. The result of this activity proposal, and its greatest novelty with respect to other teaching courses, is the proposal of 7 concrete and specific blocks to work with students in "group dynamics" format, as well as the presence of an experienced external speaker with academic training enough, so that students effectively reach the development of the skill that this competence proposes. With that, students are expected to get actively involved and to learn what the professional life of this type of business model is.