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Journal articles on the topic 'Sole proprietorship'
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1
Johan, Suwinto, and Ariawan. "Sole Propriesorship and Limited Liability Company Financial Liabilites To Creditors." YURISDIKSI : Jurnal Wacana Hukum dan Sains 18, no. 3 (December 30, 2022): 361–70. http://dx.doi.org/10.55173/yurisdiksi.v18i3.94.
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The government has issued the Job Creation Law. In the Job Creation Law, micro and small businesses can establish a legal entity company. This company is called a sole proprietorship. The establishment of a sole proprietorship is still difficult to distinguish from establishing a limited liability company based on the Law of the Republic of Indonesia Number 40 of 2007. One thing that becomes the attention of stakeholders is the responsibility of sole proprietorships with limited liability. Stakeholders include creditors of financial institutions. This research uses a normative judicial method. This research object is aims to discuss the disadvantage of sole proprietorships compared to limited liability companies to creditors of financial institutions. The research result is find the differences between a sole proprietorship and a limited liability company. This research concludes that a sole proprietorship with limited liability is the same as that of a limited liability company to creditors of financial institutions. Shareholders are not responsible for ties to individual companies. The board of directors is not personally accountable for respective companies' obligations. A particular company is responsible for relations made on its behalf as a legal entity. Any responsibility includes a credit agreement between the company and a financial institution.
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Putri, Aliza Madina, and Paramita Prananingtyas. "EXISTENCE AND CHARACTERISTICS OF SOLE PROPRIETORSHIP IN INDONESIA." Diponegoro Law Review 7, no. 2 (October 27, 2022): 245–61. http://dx.doi.org/10.14710/dilrev.7.2.2022.245-261.
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Sole proprietorship is the simplest business form and most used for Micro, Small and Medium Enterprises that has been dominating Indonesia’s economy. Sole proprietorship wasn’t a legal entity, therefore it has an unlimited liability. This become a consideration for entrepreneurs when they start a business. The issue discussed the existence and characteristics of sole proprietorship in Indonesia after Law 11/2020. This is a normative juridical research through a statutory and conceptual approach. The purpose of this research is to explain the characteristic of sole proprietorship in Indonesia and compares it with other Asian countries. The result indicates that sole proprietorship based on Law 11/2020 is a new legal entity as the concept expansion of Limited Liability Company with a limited liability that meets the criteria of micro and small business. It provides legality for entrepreneurs and a facility to access sources of funding. The regulation that determines sole proprietorship as a legal entity is only adopted by few countries like India.
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Narimani, Bagher, Alireza Lotfi, and Mozaffar Bashokooh. "Sole companies: analysis and feasibility in Iran and the United States of America." Cuestiones Políticas 40, no. 73 (July 29, 2022): 955–64. http://dx.doi.org/10.46398/cuestpol.4073.55.
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The purpose of the article was to analyze the legislation governing sole proprietorships in Iran. Although the new draft commercial law and the existing laws in European and American companies indicate the possibility of forming a sole proprietorship, it is not possible in Iran to form a sole proprietorship under the existing regulations, especially the existing commercial law. Methodologically in the essay, based on a comparative study on American commercial law and through analytical issues, we point out that, from the analytical (not legal) point of view, the formation of such corporations not only does not face any strong obstacles, but also, it can be beneficial in various ways. We then present the benefits of the Single Corporation and finally discuss the administration and liquidation of these Corporations. Everything allows us to conclude that, the idea of forming a sole corporation is unusual in Iran, but it is also accepted by the state-owned companies. Therefore, the Iranian legislator can develop this idea and apply it to private business enterprises. However, it is noted that permission to run such companies should be considered while ensuring the rights of third parties.
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Olumekor, Michael, Hossam Haddad, and Nidal Mahmoud Al-Ramahi. "The Relationship between Search Engines and Entrepreneurship Development: A Granger-VECM Approach." Sustainability 15, no. 6 (March 13, 2023): 5053. http://dx.doi.org/10.3390/su15065053.
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The decision to set-up a business as a sole proprietor—also individual entrepreneur or sole trader—is a consequential one for every nascent entrepreneur. Sole proprietorship businesses have remained the most popular business structure in many countries, including the United States, the United Kingdom, and Russia, and are vital to the sustainable development of countries and regions. In this research, we developed a model to investigate if increased online interest in sole proprietorships led to the creation of new sole proprietorship businesses in four regions of Russia. Search engine data were retrieved from Russia’s most popular search engine, Yandex, whereas data on newly registered individual entrepreneurship businesses were retrieved from Russia’s Federal Tax Service. Our model was comprised of a range of statistical methods, including the augmented Dickey–Fuller unit root test, the Johansen cointegration test, the Granger causality Wald test, and the vector error correction model. The results revealed a unidirectional causal relationship between search engine data and newly established individual entrepreneurship businesses. This means that interest in individual entrepreneurship, measured through search engine data, influenced the creation of new individual entrepreneurship businesses. This research provides a pioneering empirical investigation of the topic in post-Soviet states, and its main contribution includes introducing search engine data as a key tool for assessing entrepreneurial intention.
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Gio L, Matbatan, Oteda Jomarie, Tomenio Kristina, Santos Joyce Ann, and Lazaro Bryan Louis G. "Exploring Factors Influencing Perceived Business Performance: A Quantitative Investigation among Sole Proprietorship Owners in Noveleta Cavite." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 3 (May 29, 2024): 772–76. http://dx.doi.org/10.62225/2583049x.2024.4.3.2850.
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This study explores the determinants of perceived business performance among sole proprietorship owners in Noveleta, Cavite. Recognizing the pivotal role of micro and small enterprises (MSEs) in economic development, the research examines various factors influencing the success of these businesses. Sole proprietorships, characterized by their lack of legal entity status and unlimited liability, represent a significant portion of the entrepreneurial landscape. The study aims to provide a detailed analysis at the local level, offering insights into how educational background, access to credit, business experience, market linkage, and job satisfaction impact business outcomes. Existing literature, including studies from Ethiopia and other global regions, highlights the diverse and sometimes inconclusive nature of these determinants. This research contributes to a more nuanced understanding of the specific challenges and success factors faced by sole proprietorships, ultimately aiming to support more effective policy-making and business strategies tailored to the needs of these entrepreneurs.
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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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Yani, Ahmad. "Comparative Review Of The Practices Of Sole Proprietorship Company Supervision Mechanism." Prophetic Law Review 5, no. 2 (December 1, 2023): 157–74. http://dx.doi.org/10.20885/plr.vol5.iss2.art2.
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A sole proprietorship is a unique form of Limited Liability Company (Perseroan Terbatas) which has a legal status under Indonesian law. The aspect of supervision is important as a consequence of the rights and obligations carried out by the sole proprietorship. This study aims to examine the comparison of the supervisory mechanism of sole proprietorship in Indonesia with the European Union, China, Germany, France, and the United Kingdom. This study uses normative research methodology. The results of the study show that, first, the supervisory mechanism in a sole proprietorship company and a limited liability company has a significant difference in the internal control in which the sole proprietorship is lacking, while the limited liability company has effective internal control by a General Meeting of Shareholders forum. In addition, the form of supervision on individual companies is less different than the form of supervision on Limited Liability Company. This difference is due to the initial purpose of establishing a sole proprietorship in Indonesia which is intended to provide ease of doing business, hence the supervision aspect is not taken into account too much. Second, the comparison of individual monitoring mechanisms in the European Union, China, Germany, France, and the United Kingdom with the Indonesian practice generally has similarities in that each country does not have an effective internal control mechanism. However, each country provides an external monitoring mechanism for individual companies with different forms of implementation. The unavailability of internal control is caused by the requirements for the establishment of a company that can be established by one person. Hence, it does not allow for effective internal control. As for the availability of an external supervisory mechanism for the company as a consequence of implementing the principles of Good Corporate Governance to prevent misuse of individual companies.
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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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Chol, Hyun-ju, and Sun-nye Lim. "Analysis of Sole-proprietorship Beauty Salon Owners." Journal of Sustainability Management Research Society 7, no. 2 (December 30, 2023): 91–99. http://dx.doi.org/10.37846/soch.7.2.91.
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Siankwilimba, Enock. "Effects of Climate Change induced electricity load shedding on small holder agricultural enterprises in Zambia: The case of Five Southern Province Districts." IJRDO - Journal of Agriculture and Research (ISSN: 2455-7668) 5, no. 8 (September 3, 2019): 01–151. http://dx.doi.org/10.53555/ijrdo/3184.
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Zambia is currently facing electricity shortages, which affect the power supply throughout the country. Load shedding and power outages have had effects on agricultural subsectors, industries and household food security with negative implications for the productivity of the country‘s economy. This paper analyses the effects of climate change induced electricity power load shedding on smallholder farmers‘ agricultural productivity and production in Mazabuka, Monze, Choma, Kalomo and Namwala districts of Southern Province of Zambia for the 12 months period starting February 2015 through to February 2016 . To gather the information needed to understand the effects and extent of load shedding and also determine whether there were differential outcomes on various enterprises, 149 structured sets of questionnaires were administered at enterprise level comprising of Dairy, Abattoir (beef), Crop irrigation, Feedlot and Poultry. Furthermore, to broaden and deepen the understanding of the effects and extent of load shedding on smallholder farmers, 17 focus group discussions were conducted with a total of 203 farmers from the same studied enterprises. Although ZESCO had released load shedding time tables for each district and for each different feeder, the study reveals that some enterprises in sample area were apparently either not aware of the scheduled power cuts or ZESCO had failed to follow their programmed load shedding time table. The findings show that Monze and Namwala respectively started experiencing power cuts as early as February 2015 and March, 2015, and were the top two districts having abrupt power cuts. Many enterprises experienced reduction in the estimated average level of production during load shedding. The production level reduced by 26.6% for cattle slaughtered in abattoirs, 19.3% for steers raised for market in feedlots, 13.5% for chickens raised for market in poultry and 34.7% for quantity of milk produced in dairy (milk collection centers). On the contrary, the quantity of irrigated crop harvested increased by 18.6% during load shedding. The effects and extent of load shedding was profound in the extra costs incurred to sustain operations of the enterprise. More than half (64.71%) of Non sole proprietors (compared to Sole proprietorship (45.26%) agree to incur more costs due to power cuts. Further, there were delivery delays from suppliers (46.3%) and to customers (46.3%) due to load shedding. As they try to adapt and mitigate the effects of load shedding on the operation of the enterprise, majority of Sole proprietorship (49.47%) and 46.15% of Non-Sole proprietorship often times reduce the expansion of the enterprise. It is also significant that stocking and use of charcoal/firewood during load shedding was often used by Sole proprietorship (61.7%) compared to 26.92% of Non-Sole proprietorship. Similarly the majority Sole proprietorship (85.26%) and Non-Sole proprietorship ( 75%) resorted to renting alternative tools/equipment to back up power during load shedding, while the highest proportion of Non-Sole proprietorship (69.23%) often resort to buying alternative tools/equipments to back up power supply. Of the assets bought/rented in as alternative power sources, charcoal/breezier became very common among the poultry enterprise while generators were common among dairy, abattoir and feedlot.
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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.
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Kim, Nurim, and Yong-Mi Jin. "Effect of Sole Proprietor Hair Salon’s SNS Information Characteristics on Consumer Attitude and Purchasing Behavior." Journal of the Korean Society of Cosmetology 29, no. 1 (February 28, 2023): 67–76. http://dx.doi.org/10.52660/jksc.2023.29.1.67.
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This research studies the effect of SNS information characteristics on consumer attitude and purchasing behavior with specific focus on sole proprietorship hair salons which are becoming more popular in recent times. A total of 338 surveys were collected, then SPSS 24.0 was used to conduct frequency analysis, factor analysis, reliability analysis and multiple-regression analysis. Results indicated every factor of sole proprietor hair salon’s information characteristic had a statistically significant effect on the positive attitude factor of consumer attitude and the purchase intention factor of purchasing behavior. Sole proprietor hair salons should provide current information on the most sought-after services, such as haircuts and colors as well as sales promotions that recent salon users are looking for, then present this information in a useful and an entertaining manner. In addition, allowing consumers to interact by participating in events such as hashtag promotions will result in consumers forming a positive attitude about sole proprietor hair salons, purchasing hair services and engaging in positive promotional activities. These findings can serve as data for predicting consumer attitude and behavior regarding sole proprietor hair salon’s SNS information and help establish practical marketing strategies suitable for sole proprietorship hair salons.
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Marandi, Mohamad Reza, Ali Bazmi, and Naser Ameri. "Investigating the Sole Proprietorship Firms in Iran and Egypt Law." Oman Chapter of Arabian Journal of Business and Management Review 4, no. 7 (February 2015): 128–34. http://dx.doi.org/10.12816/0019077.
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Zhang, Xiaoyang. "What Does Chinas Sole Proprietorship Law Mean to Foreign Business People?" Business Law Review 38, Issue 2 (April 1, 2017): 61–63. http://dx.doi.org/10.54648/bula2017009.
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This article attempts to explore the feasibility of foreign business people establishing their operational base in China in the form of a sole proprietorship. Though a sort of business vehicle hardly utilized by foreign investors and entrepreneurs in the past, with China’s more liberalized and prudently architected legal framework governing foreign capital in the offing, some suitable foreign sole proprietors may expect to legitimately find their niche in the sizable Chinese market, despite the necessity of having to overcome certain hindrances along the way.
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Mamatkulova, Shoira Jalolovna. "THE ROLE OF SMALL BUSINESSES AND PRIVATE ENTREPRENEURSHIP IN PROVIDING EMPLOYMENT IN AN INNOVATIVE ECONOMY." INNOVATIONS IN ECONOMY 4, no. 2 (February 28, 2021): 32–36. http://dx.doi.org/10.26739/2181-9491-2021-2-5.
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This article highlights the role of small business and private entrepreneurship in providing employment.At the same time, the article focuses on small business and sole proprietorship, which shows that this type of business can quickly explore the needs of a compact hidden market, produce a variety of products to meet local needs and offer them to markets at a low cost
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Li, Wei’an, and Baoquan Li. "Why TNCs try to make their subsidiaries sole proprietorship enterprises in China?" Frontiers of Business Research in China 1, no. 3 (July 2007): 365–77. http://dx.doi.org/10.1007/s11782-007-0021-0.
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Zhang, Dongchao, Xiyue Zheng, and Fusheng Wang. "Internationalization tactics and enterprise value in the context of the "Belt and Road" initiative—Analysis from the perspective of host country institutional environment and enterprise digital transformation." PLOS ONE 18, no. 8 (August 18, 2023): e0287324. http://dx.doi.org/10.1371/journal.pone.0287324.
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This paper analyzes the impact of internationalization tactics on the value of 1107 multinational enterprises investing in the "Belt and Road" countries (regions) based on the two dimensions: entry mode and the degree of internationalization (including the breadth and depth of internationalization). It is found that the choice of sole proprietorship in the "Belt and Road" countries has a positive effect on enterprise value than joint venture. The increase of internationalization breadth and depth can promote enterprise value. Further research shows that the institutional environment of the host country and the digital transformation of enterprises significantly affect the choice of internationalization tactics and enterprise value. Specifically, the better the institutional environment of the host country and the more adequate the digital transformation of enterprises, the more inclined enterprises are to choose the sole proprietorship in the "Belt and Road" countries (regions) to obtain higher enterprise value. A good institutional environment of the host country and the digital transformation of enterprises can positively regulate the relationship between the degree of internationalization and enterprise value. these findings have important for Chinese enterprises to implement internationalization tactics rationally and scientifically, and to continuously improve enterprise value.
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Chairy, Raudhea Vara Yulfa. "Implikasi Normatif Undang-Undang Cipta Kerja terhadap Perseroan Perorangan sebagai Reformasi Hukum Bisnis di Indonesia." Indonesia Berdaya 4, no. 4 (July 2, 2023): 1347–58. http://dx.doi.org/10.47679/ib.2023565.
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It is clear that Micro, Small and Medium Enterprises (MSMEs) are the most common type of business among other types of businesses, but being able to register as a Limited Liability Company legal entity is by far the most popular form of business entity in Indonesia. As a result, Law Number 11 of 2020 concerning Job Creation was passed with the aim of improving the business climate and creating the widest possible employment opportunities. This regulation stipulates a new type of company, namely a sole proprietorship company. This sole proprietorship is an expression of changing laws in Indonesia, combining world regulations and economic demands for Indonesian society. This paper aims to find out the normative implications of the Job Creation Law for individual companies as a business law reform in Indonesia. The approach used in this article is normative juridical, with the methodology of collecting literature study materials. The conclusion of this paper is that the implementation of the individual company concept as a legal entity in Indonesia opens up the possibility of establishing and owning a company by one person with a concept that takes the form of a limited liability company.
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Masykuri, Alfan Taufiq, and Hadi Sasana. "THE IMPACT OF CULTURE ENVIRONTMENT TO HUMAN RESOURCES MANAGEMENT IMPLEMENTATION IN SEPODO TOBACCO SHOP." Inspirasi Ekonomi : Jurnal Ekonomi Manajemen 5, no. 1 (April 13, 2023): 26–36. http://dx.doi.org/10.32938/ie.v5i1.3956.
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There are many Micro Small and Medium Enterprises (MSMEs) that appears in Indonesia. This was related with new adaptation concept that adopted to Micro Small and Medium Enterprises (MSMEs) that different concept with big company. This research purposes to describe about how the management concept adapted and implemented in Micro, Small, and Medium Enterprises (MSMEs) of Tembakau Sepodo Sole Proprietorship. In every business must be need and use human resources management concept. The one that make different of management in many places is how to communicate to implement the concept theory in to their business as suitable as their place and culture. This research uses empirical-explorative approach and analyzed by comparative study with theory that was created and published before. This study was trying to observe, induction, conduction, and evaluation. This was need 25 days to observe the operational process in Tembakau Sepodo Sole Proprietorship so it can be described from Human Resources Management point of view. How the job was plotted not only in the formal communication. It needs more awareness in self position, age, and experience. It’s about social culture there.
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Bidin, Zainol, and Noor Siti Aminah Abd Weheed. "BUSINESS INCOME TAX COMPLIANCE BEHAVIOR AMONG SOLE PROPRIETORSHIPS." Advanced International Journal of Banking, Accounting and Finance 5, no. 17 (December 10, 2023): 20–34. http://dx.doi.org/10.35631/aijbaf.517002.
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Malaysian government has consistently supported Small and Medium Enterprises (SMEs) by ensuring that they are resilient and growing. The 2021 Budget represents the largest allocation to date that benefits SMEs, totalling RM38.7 billion as incentives to SMEs for sustaining their businesses. Hence, SMEs have an obligation to support the government by voluntarily and accurately paying their taxes. However, this group of taxpayers appears to be at a high risk of engaging in tax evasion and believes that paying taxes is a burden. Thus, this paper aims to focus on sole proprietorship, the small-scale sector known to be tough when it comes to paying taxes. The objective of this study is to examine the relationship between five independent variables; attitude, subjective norm, perceived behavioural control (probability of audit and licensed tax agent), and the dependent variable; intention to comply. The research framework of this study was developed based on five variables and employed the Theory of Planned Behaviour (TPB) The questionnaires were distributed to taxpayers in Penang. A total of 135 samples were collected from taxpayers through simple random sampling techniques. According to the analysis, TPB is relevant to this study because it helps to explain how taxpayers behave to be aware of and obedient to tax. If taxpayers have strong intentions and beliefs, they will obey the tax. Taxpayers also think about the effects of their actions before acting in a particular way. Surprisingly, the findings ruled out the validity of audit probability in tax intention behaviour. This study contributes to the current literature by adding a new variable of the licensed tax agent to the tax compliance model. Hence, the suggestion for future research is to increase the sample size so that future research can generalise the whole population and come out with a stronger regression model.
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Mower, C. L. "Bodies in Labor: Sole Proprietorship and the Labor of Conduct in The Coquette." American Literature 74, no. 2 (June 1, 2002): 315–44. http://dx.doi.org/10.1215/00029831-74-2-315.
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Kim, Hyoung Jun, Bo Kyeong Lee, and So Young Sohn. "Comparing spatial patterns of sole proprietorship and corporate payday lenders in Seoul, Korea." Annals of Regional Science 64, no. 1 (January 2, 2020): 215–36. http://dx.doi.org/10.1007/s00168-019-00969-0.
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Yusuf, Muhammad Arham. "MEANING SOLE PROPRIETORSHIP BASED ON ACT CREATE WORK IN FRAMEWORK PERSPECTIVE LEGAL HERMENEUTICS." Indonesia Private Law Review 5, no. 1 (May 8, 2024): 51–60. http://dx.doi.org/10.25041/iplr.v5i1.3414.
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The problem of the Tender Offer is sticking to the surface, among others, because there have been several cases involving the Takeover of a Public Company by another Party, thus causing losses to other Shareholders, especially the Public Shareholders. Regulations regarding take over and tender over are contained in Law Number 8 of 1995 concerning the Capital Market and Government Regulations number 27 of 1998. In 2011 the Government enacted Law Number 21 of 2011 concerning the Financial Services Authority which resulted in the transfer of power regarding the regulation regarding macroeconomics shifts from Bank Indonesia to OJK which includes the Take Over and Tender Offer processes. In 2020 PT. Garudafood Putra Putri Jaya, Tbk. Taking Over to PT. Mulia Boga Raya, Tbk. This study aims to determine the arrangement of Tender Offers in Indonesia and the impact of the Takeover on a Public Company that was taken over. The form of research in the writing of this journal is the jurisdiction of normative legal research using the statutory approach. The legal materials used are of two types, namely primary legal materials and secondary legal materials.
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Yeremіan, Olena, and Natalia Stefanovich. "Analysis of taxation systems of IT-business subjects in Ukraine: advantages and disadvantages." Galician economic journal 87, no. 2 (2024): 107–15. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.02.107.
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The article examines the issue of organizing the activities of IT business entities. An algorithm for determining the form of ownership and choosing a taxation system by IT business entities is proposed. The current tax jurisdictions were considered, and the taxation system in these jurisdictions was analyzed. It was determined that IT business entities have the opportunity to choose a general taxation system, a simplified taxation system, or a special legal and tax regime «Diia City». The tax burden on sole proprietorships and legal entities is generalized by separating tax rates for such entities by tax legislation. Taking into account the fact that the majority of programmers work as sole proprietors and taking into account the peculiarities of accounting in the IT sphere, the conditions of being in one or another taxation system were investigated and it was determined that the III group of the single tax is the most optimal option for the IT business of sole proprietorships. With such a taxation system, they are not limited in the number of employees, have the opportunity to work with any economic entities, and can also carry out their activities both in the form of a sole proprietorship and in the form of a legal entity. It was concluded that the negative point in VAT taxation was the cancellation from January 1, 2023. VAT benefits for IT services, which caused an additional tax burden in the form of direct sales tax and led to an increase in prices for the final consumer. Therefore, to form an effective tax policy and ensure the competitiveness of the IT sector, it is suggested to resort to extraordinary measures for tax incentives for the IT industry, as well as to study the experience of other countries. The advantages and disadvantages of the «Diia City» tax regime were studied, and it was determined that the tax component of the «Diia City» regime is attractive. However, the biggest disadvantage of the special regime is that in wartime, it is impossible to reserve a gig contractor from mobilization, even if he is critical personnel. Having analyzed the taxation systems currently in force in Ukraine for the IT business, it can be concluded that IT companies have certain advantages and benefits regarding the payment of taxes. However, it is important to carefully choose a tax strategy and take into account all the nuances related to international agreements and state legislation in order to ensure proper fulfillment of tax obligations and efficient business operations.
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Lackey, Jill, Erin Malcolm, Kathrin Schmid, Jeff Thomas, and Fred Bloom. "Disseminating Applied Anthropology and Practice Through SBIR Grants." Practicing Anthropology 31, no. 1 (January 1, 2009): 21–24. http://dx.doi.org/10.17730/praa.31.1.w58476164p7565q6.
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Many of the increasing numbers of anthropologists working outside the academy are serving as consultants. In Milwaukee, Wisconsin, local anthropologists formed a membership organization called Urban Anthropology, Inc. In a recent poll of these anthropologists, more than half reported working as research and evaluation consultants at least part time out of their own or another's sole proprietorship organization. This article will discuss an often-underused opportunity for anthropologists like these to strengthen and solidify their research careers outside of the academy and to disperse the products of applied anthropology and practice: the Small Business Innovative Research (SBIR) program of the federal government.
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Voronov, Yu P. "The Soviet union as the Pilot economic Laboratory of the world." World of new economy 16, no. 3 (October 13, 2022): 53–62. http://dx.doi.org/10.26794/2220-6469-2022-16-3-53-62.
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In the economic practice of the Soviet Union, many decisions were developed that were perceived in many countries. The main experiment, the author considers the work with hundreds of thousands of top managers who do not have the property rights to their business. This article discusses methods of ensuring currency stability in the Soviet Union — sole proprietorship and personal responsibility, the formation of a personnel reserve and the so-called “nomenclature”. Such Soviet developments as Dynamo and Lipetsk methods, brigade contract and Saratov system, and today are used by different countries. On this basis, it is proposed to consider the Soviet Union as an objective pilot economic laboratory of the world.
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Hassan, Saifullah, Waheed uz Zaman, and Muhammad Hamza. "Limitation and the Extent of a Partner’s Authority and Liabilities in Relation to Third-party and its Legal Implications on a Firm." Qlantic Journal of Social Sciences 4, no. 4 (December 30, 2023): 268–72. http://dx.doi.org/10.55737/qjss.972961898.
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Sharing of liabilities amongst partners is one of the reasons for the formation of a partnership firm, meaning, thereby, the sole proprietorship distinguishes from the partnership in various aspects, including sharing of liability. On the occasion of insolvency, the sole proprietor risks all his assets, savings, and investments towards the satisfaction of liabilities and incumbrances of his particular line of business. However, in contrast, the partners share not only the profits but also the risks on the occasion of insolvency at the ratio predetermined in their partnership agreement. However, there are extents and limitations as to the authority and liabilities, which may be drawn either by the partners themselves or under the Partnership Act 1932. This article will address the legal implications of the authority and liabilities of partners while dealing with a third party. Further, it would identify the legal impact of a specific act of a partner towards his firm.
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Reid, Mark E. "Helga Havalot: A Case in Corporate Tax Planning." Issues in Accounting Education 16, no. 2 (May 1, 2001): 273–89. http://dx.doi.org/10.2308/iace.2001.16.2.273.
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In this case, you are asked to take on the role of a tax professional in a modern professional services (i.e., accounting) firm. Your boss has asked you to develop a plan of incorporation for one of your clients, who has decided to switch from a sole proprietorship to a C corporation. The client has four assets that would be transferred to the corporation: cash, equipment, building, and land. You must determine how to transfer the assets to the corporation, as well as other matters (how much salary the corporation should pay the client, etc.), keeping in mind that the goal is to maximize the client's after-tax return by minimizing the client's tax liability.
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Low, Zhi Xuan, Sean Wei Loong Ho, Gregory Chung Tsing Chan, and Dawn Sinn Yii Chia. "Managing and preventing severe hand injuries among sugarcane juicer operators." Annals of the Academy of Medicine, Singapore 52, no. 8 (August 30, 2023): 435–36. http://dx.doi.org/10.47102/annals-acadmedsg.202393.
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Of all hand injuries encountered at an emergency department, 54% are sustained in the workplace,1 in part contributed by occupational injuries among food and beverage operators that caused a loss of 16,197 man-hours in 2021 alone.2 Commonplace in Singapore and in parts of South and Southeast Asia is the sugarcane juicer, a machine typically operated by sole proprietorship drink stalls within food centres and more importantly, a dangerous cause of workplace accidents. We highlight the severity of sugarcane juicer-related hand injuries that have resulted in permanent disabilities in 3 representative patients. We also review occupational health risks of such technology to understand the contributing factors involved and how they can be prevented.
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Aref, Youssef, Priya Vedula Engel, Xinfei Miao, Madeleine Givant, and Hisham Seify. "An Analysis of the Characteristics and Trends in Practicing Plastic Surgeons in California." Annals of Plastic Surgery 92, no. 5S (May 2024): S336—S339. http://dx.doi.org/10.1097/sap.0000000000003846.
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Background Studies suggest an increasing trend of plastic surgeons choosing private practice after training, with up to 90% pursuing private practice without future fellowships.1 Previous data showed that 66.7% of graduates from plastic surgery residency programs chose to pursue private practice without future fellowship, while more recent studies estimate this statistic has risen close to 90%.1,2 The literature has yet to characterize the current plastic surgery workforce and changes in its composition over time. This study aims to analyze the characteristics and training of plastic surgeons in California through a comparative study with general surgeons. Methods Surgeon demographics were extracted from the Centers for Medicare and Medicaid Services open database. Urban/rural classification and academic affiliation were crosslinked from the Inpatient Prospective System database and sole proprietorship status was cross-linked from the NPI Registry. Summary statistics and logistic regressions with chi-squared analysis were analyzed using STATA/MP17. Results Our analysis consisted of 3871 plastic and general surgeons in California. Compared to general surgeons, plastic surgeons were less likely to be females (P < 0.000), and more likely to be sole proprietors (P < 0.000), and affiliated with a teaching hospital (P < 0.005). There was no statistically significant difference in the percentage of rural-practicing plastic and general surgeons (P = 0.590). More recent plastic surgery graduates were more likely to be affiliated with an academic hospital (P < 0.0000). The composition of females significantly increased from the older graduated cohort to the most recent one. There was no significant difference in sole proprietorship and rural practice status between the oldest and youngest graduating cohorts. Conclusions Although the California plastic surgery workforce is gaining female plastic surgeons and shifting to academic institutions, significant progress in serving rural communities is yet to be made. Our study suggests that there may be a shift in the trend of plastic surgeons opting for private practice, possibly driven by a desire for more stable positions in academia. Continued improvement in diversity and training of future plastic surgeons is needed to alleviate the rural care gap.
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Okwu, Andy Titus. "Business environment and the financial performance of small and medium enterprises: A study of Lagos state, Nigeria." Corporate Ownership and Control 12, no. 4 (2015): 493–505. http://dx.doi.org/10.22495/cocv12i4c4p7.
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The financial outcome of an enterprise is perceived to have some relationships with its operational environment. This study analysed the business environment as a correlate of financial performance of small and medium enterprises (SMEs), as to contribute to environment-enterprise policy mechanisms and regulatory framework, industry and management practices. Relevant definitional criteria and World Bank’s model were adopted to sample 228 SMEs from 456 via judgmental and convenience techniques. Multifactor business-environment questionnaire (MBEQ) was used to elicit responses from SMEs in a field survey. Enterprise type, activity, product line and financial performance were examined. Results showed dominance of sole proprietorship and services SMEs, multi-product lines, and highly positively correlated financial performance and business environment. Consequently, improved SME-friendly business environment was recommended.
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Sieklicka, Monika. "ASSISTED EMPLOYMENT AND SELF-EMLOPYMENT FOR THE PEOPLE WITH DISABILITIES." Polityka Społeczna 554-555, no. 5-6 (June 30, 2020): 23–30. http://dx.doi.org/10.5604/01.3001.0014.2889.
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He aim of this study is to present legal regulations concerning professional activation of disabled people. In the Polish legal system there are various forms of support for professional activation of people with disabilities, starting from taking up employment by a disabled person in a sheltered workplace, hospital, university, offi ce or company run in the form of a sole proprietorship. Professional activation and reduction of unemployment among disabled people remains a challenge. People with disabilities are often isolated in the labour market, which contributes to the deterioration of their living conditions. The problem of professional activation can and should be considered from two perspectives: employment and self-employment. The paper presents various types of instruments that can be used in the process of professional activation of people with disabilities.
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Löwy, Alexandra, Karin Raková, and Paweł Lewandowski. "Disappearance of a Natural Person Who Is a Sole Proprietor (Self-Employed)." Bratislava Law Review 8, no. 1 (July 7, 2024): 9–26. http://dx.doi.org/10.46282/blr.2024.8.1.830.
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The disappearance of a natural person, especially when he or she is also a sole proprietor of a business, causes legal problems. Such situations are not directly regulated by legal acts, i.e., the legislators do not refer to the impact and consequences of the disappearance on the performed business activity. Meanwhile, the fact that a sole proprietor goes missing may have a negative impact on his or her situation, including the content of the obligations binding on him or her. This paper discusses how the relatives, in particular the spouse of the missing person, may behave in such circumstances. The considerations carried out concern Polish law and Slovak law, as there is no specific regulation of the declaration of missing person who is a sole proprietor introduced on the model of foreign regulations, the article places emphasis on the comparison of both selected regulations. The conclusion indicated that until the missing person is recognised as dead, family members or other relatives do not have any competence to take any action on behalf of the missing sole proprietorship circumstances, other entities may operate, i.e., attorney-in-fact, proxy, according to Polish law custodian established pursuant to Art. 184 of the Family Code, the custodian established pursuant to Art. 144 of the Code of Contentious Civil Procedure, or prosecutor. Similarly, under the Slovak law, until the missing person is declared dead, a guardian, or a representative appointed by the court pursuant to Section 68 of the Civil Procedure Code, acts for such person.
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Lee, Dong-Mei, Lee-Yuan Wang, Yue Wang, and Dai-Jiao Zhou. "FDI and Intellectual Property Protection in China: A Game Theory Perspective." European Journal of Business and Management Research 6, no. 6 (December 5, 2021): 133–38. http://dx.doi.org/10.24018/ejbmr.2021.6.6.1162.
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The large-scale spread of R&D activities by MNCs to investment host countries is a new phenomenon of globalization in the past ten years. For the host country, especially a developing host country such as China, how to promote the spillover effect of TNC research and development institutions on the host country and curb its crowding-out effect is a new topic. This paper analyzes the R&D strategy adopted by transnational corporations in China. We explain the relationship between the strength of intellectual property protection in China and the choice of the organization form of R&D activities by transnational corporations with game theory and proves the relationship between the two with data. Finally, policy implications are proposed for the trend of sole proprietorship of R&D activities of transnational corporations.
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Ndemezo, Etienne, and Charles Kayitana. "Corporate Governance, Corporate Entrepreneurship and Firm Performance: Evidence from the Rwandese Manufacturing Industry." Indian Journal of Corporate Governance 11, no. 2 (November 14, 2018): 103–21. http://dx.doi.org/10.1177/0974686218806715.
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This study aims to determine effects of corporate governance on corporate entrepreneurship of Rwandese manufacturing firms, and to evaluate effects of corporate governance on performance of Rwandese manufacturing firms. We used two complementary methodological approaches: one which links corporate governance to corporate entrepreneurship; another which uses an augmented Cobb–Douglass production function to associate corporate governance with the firm performance. This study resulted in four main outcomes: first, the background—education and experience—and motivation of top managers contribute significantly to both corporate entrepreneurship and corporate performance; second, the sole proprietorship organisational form harms significantly the firms’ entrepreneurial activities and impacts negatively their financial performance; third, electricity and raw materials expenses are positively and significantly related to financial performance of manufacturing firms; and fourth, even if informal competition has no effect on entrepreneurial activity of manufacturing firms, it harms their financial performance.
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Hamidy, Muammal, Pujiyono Pujiyono, and Yudho Taruno. "Analisis Pendiri Perseroan Perseorangan Terhadap Tanggungjawab Kerugian Pihak Ketiga." Proceeding Legal Symposium 1 (April 14, 2023): 158–65. http://dx.doi.org/10.18196/pls.v1i1.96.
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The responsibility of the founder of an individual company for the loss of third parties in the activities of running a business will have legal consequences. This study aims to discuss the Analysis of the Founder of an Individual Company on Third Party Loss Liability, so that no one party is harmed. The research method used is doctrinal in nature or uses all existing regulations regarding Individual Limited Liability Companies. The results of the study show that the responsibilities of the founders of a limited liability company can be obtained by the Shareholders of an Individual Limited Liability Company limited to the paid-up capital. And the existence of caution for companies is also written in Government Regulation in Lieu of Law number 2 of 2023 Concerning Job Creation, making individual limited liability companies even more perfect.
Keyword: Responsibility; Sole Proprietorship; Third Parties
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Pakpahan, Elvira Fitriani, Tommy Leonard, and Syahruddin Nasution. "JURIDIC ANALYSIS OF INDEPENDENT COMPANY ESTABLISHMENT POST GOVERNMENT REGULATION NUMBER 8 YEAR 2021." International Journal of Latin Notary 1, no. 2 (March 30, 2021): 150–57. http://dx.doi.org/10.61968/journal.v1i2.29.
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Abstract An individual company is a business entity that is a legal entity and is independently providing a glimmer of hope for the community in the form of convenience in the establishment, change, revocation of the company, and the legality of an individual company. In article 1 number 1 of Government Regulation Number 8 of 2021 it is stated that individual legal entities meet the criteria for micro and small businesses as stipulated in article 2 paragraph 1 letter b that the establishment of an individual company can be established by 1 (one) person by taking legal action in the form of making an electronic statement of the establishment to the minister, research problems on how to change the company, dissolution of an individual company after Government Regulation Number 8 of 2021, what is the legality and position of a sole proprietorship after Government Regulation Number 8 of 2021.
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Akinbola, Amos Olufemi, Nureni Sanusi Alaka, Solomon Akpoviroro Kowo, and Adesola Alex Adeyemo. "Family Business Operations and Sequel of Internationalisation in Nigeria." Economics and Business 34, no. 1 (February 1, 2020): 126–38. http://dx.doi.org/10.2478/eb-2020-0009.
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AbstractThe concept of family business in Nigeria has become significantly attractive; its root is in sole proprietorship form of business. Family businesses have the unique strength to separate culture, language and personality. The research analyses the effect of interpersonal relationship on internationalisation and determines the extent to which succession planning affects internationalisation. Research presents that a positive relationship exists between internationalisation and interpersonal relationship. It has also been discovered that no positive relationship exists between succession planning and internationalisation. This study therefore concludes that family businesses which proceed to internationalisation enjoy growth in productivity, adequate brand awareness in the world, diversification of political and financial risks, as well as experience an increase in the share of the market, capital base, asset and open up opportunities in regional markets for workers. The study also recommends that employees in family businesses should communicate with each other effectively for a healthy relationship and managers should not make secret preparations for successors.
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Chernyavska, Yu B., and M. M. Zinchenko. "Modern approaches to registration and simplified system of taxation of natural persons-entrepreneurs." Ways to Improve Construction Efficiency 2, no. 50 (December 17, 2023): 143–52. http://dx.doi.org/10.32347/2707-501x.2022.50(2).143-152.
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Modern challenges in the conditions of war and pandemic require a quick response in the economic sphere, since it is the foundation that holds the military front. And therefore, stopping the economy will "bleed" the already extremely depleted budget. The task of the state is to prevent enterprises from stopping, as well as to stimulate small business, which has always been a powerful source of filling the state treasury.
The purpose of the study is to simplify the registration, management and taxation of small businesses, including construction, as much as possible.
The article analyzes the new changes in the Tax Code of Ukraine (Tax Code of Ukraine) taking into account the simplified system of taxation of individual entrepreneurs. The main advantages of legal business conduct are identified, various options for its registration (including remote) are shown, new possible options for generating an electronic signature are presented, the issue of business legalization without registration of a sole proprietorship and those who can take advantage of such an opportunity is considered, and what changes are subject to sole proprietorship payers 1-3 groups of the unified tax in 2023, the peculiarities of their document flow and taxation during the period of martial law, given specific advice on filling out declarations by entrepreneurs; a number of errors for which FPOs deprive the payer of the single tax, as well as typical errors of self-registration of FPOs, are defined; an alternative approach to the preferential taxation system for the construction business has been revealed, which will make it possible to take advantage of the simplified taxation system. Several points have been highlighted to improve the requirements for taxpayers of the 1-3 groups of the single tax by the state (in particular, adequate consideration of the inflation factor), a number of encouraging steps have been revealed from power structures to starting your own business.
The issue of digitization and development of modern electronic services for taxpayers was also on the agenda. Today, digitization is considered a necessary factor for the functioning of public enterprises. This procedure should become simple, understandable, convenient, easy and familiar in application for any average citizen of Ukraine. And such a transformation is possible thanks to the implementation of the e-cabinet in the taxpayer's profile.
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Dragićević, Marija. "Labour law effects of death and loss of legal capacity of an employer acting in the capacity of a natural person." Zbornik radova Pravnog fakulteta Nis 62, no. 99 (2023): 119–41. http://dx.doi.org/10.5937/zrpfn0-45874.
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The employer may act in the legal capacity of a natural person or a legal entity. In the former case, the subject of an employment relationship is a natural person per se or a natural person in the capacity of a sole trader or a freelancer. In the latter case, given that a natural person is identified with his/her own enterprise (as they constitute one body), the question arises what happens in the event of a change in the legal status of a natural person as the employer (a holder of a sole proprietorship), which will primarily take place in the event of death or loss of legal capacity. Considering that the labour legislation of the Republic of Serbia does not provide an answer to this question, the author will address this question by seeking answers within the framework of general rules of labour, inheritance, family and company legislation. In that sense, the paper analyzes the effects of death and loss of legal capacity of an employer (a natural person) on the existing employment relations. The author aims to respond to the question whether the employer's death necessarily causes the termination of employment, or whether such employment may be continued by the employer's successors (in which case, it may be considered as the change of employer). In particular, the author focuses on the provisions of the Business Companies Act, which regulate the possibilities to continue conducting the business in the event of the sole trader's death while implicating their shortcomings, unclarities and issues they cause in the interpretation and practical application thereof. In that context, the author examines the legal grounds enabling the successor to take over the sole trader business, the subject matter of such succession, the labour law status of employees, and the possibility for the co-successors' community (a number of natural persons) to act in the capacity of the employer.
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Putri, Bernanti Aryajaya, and Mohammad Fajri Mekka Putra. "PERAN NOTARIS DALAM PENDIRIAN PERSEROAN TERBATAS PASCA UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA." PALAR | PAKUAN LAW REVIEW 8, no. 1 (May 10, 2022): 515–26. http://dx.doi.org/10.33751/palar.v8i1.5252.
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ABSTRAK Berlakunya Undang-undang Nomor 11 Tahun 2020 tentang Cipta Kerja membawa perubahan dalam hukum perseroan terbatas di Indonesia, yakni Undang-undang Nomor 40 tahun 2007. Perseroan terbatas kini terbagi menjadi dua yaitu perseroan persekutuan modal dan perseroan perorangan. Sebelum berlakunya Undang-undang Cipta Kerja, diatur bahwa pendirian perseroan harus dengan akta notaris. Notaris merupakan pejabat umum yang berwenang untuk membuat akta otentik, salah satunya adalah akta pendirian perseroan sesuai yang disyaratkan dalam Undang-undang Perseroan Terbatas. Merujuk pada Pasal 153A ayat (1) dan (2) Undang-undang Perseroan Terbatas yang merupakan pasal baru setelah berlakunya Undang-undang Cipta Kerja, diatur bahwa perseroan yang memenuhi kriteria Usaha Mikro dan Kecil dapat didirikan oleh 1 (satu) orang berdasarkan surat pernyataan pendirian yang dibuat dalam Bahasa Indonesia. Dengan diubahnya ketentuan tersebut, pendirian perseroan tidak lagi disyaratkan untuk menggunakan akta notaris bagi perseroan perorangan yang masuk ke dalam kategori Usaha Mikro dan Kecil. Oleh karena itu, penelitian ini bertujuan untuk menganalisis lebih lanjut tentang peran notaris dalam pendirian perseroan terbatas pasca berlakunya Undang-undang Nomor 11 Tahun 2020 tentang Cipta Kerja. Kata kunci: Perseroan Terbatas, Notaris, Perseroan Perorangan, Usaha Mikro dan Kecil ABSTRACT The enactment of Law Number 11 Year 2020 on Job Creation brought changes to the law of limited liability companies in Indonesia, namely Law Number 40 Year 2007. Limited liability company is now divided into two, which are capital partnership and a sole proprietorship company. Prior to the enactment of the Job Creation Act, it was regulated that the establishment of a company must be done with a notarial deed. A notary is a public official who is authorized to make an authentic deed, one of which is the deed of establishment of the company as required by the Limited Liability Company Law. Referring to Article 153A paragraphs (1) and (2) of the Limited Liability Company Law which is a new provision after the enactment of Job Creation Act, it is regulated that a company that meets the criteria for Micro and Small Business can be established by 1 (one) person based on a statement of establishment. With the amendment of these provisions, the establishment of a company is no longer required to use a notarial deed for companies that fall into the category of Micro and Small Enterprises. Therefore, this research aims to further analyze the role of a notary in the establishment of a limited liability company after the enactment of the Job Creation Act. Keywords: Limited Liability Company, Notary Public, Sole Proprietorship, Micro and Small Enterprises
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Simons, George F. "diversiSMILES: Forever a work in progress." Jeunesse: Young People, Texts, Cultures 13, no. 1 (June 2021): 280–304. http://dx.doi.org/10.3138/jeunesse.13.1.280.
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This article is a description of and a reflection upon the development of a gamification project on humour. Its creation was originally undertaken in collaboration with three students in the Intercultural Management (ICM) program at the University of Burgundy in Dijon, France: Keizo Suzuki from Japan, Aigerim Daribayeva from Kazakhstan, and Stephan van de Ven from the Netherlands. This diverse team, in a for-credit project as part of their ICM master’s program, worked under the direction of David Bousquet, who, with his colleague Alex Frame, had already supervised student teams on similar projects developing other games that have been published and are now being used for both organizational training and academic courses. These projects were accomplished in collaboration with George Simons International, a sole proprietorship that initiated the diversophy® game series and which provided coaching, editing, and final production. After concluding this project, and in preparation for writing this article, Suzuki, Daribayeva, Van de Ven, and Bousquet were asked to provide a brief report of their insights and learning as well as to describe some of their experiences in conceiving, planning, and implementing the humour project. These reflections are interspersed throughout the article.
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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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Ahmadu, Macmilan, and Audu Ardo Taimin. "Information Technology in Audit Processes. An Evidence from Small Audit Firms in Gombe Metropolis." Journal of Accounting and Financial Management 9, no. 9 (October 12, 2023): 144–57. http://dx.doi.org/10.56201/jafm.v9.no9.2023.pg144.157.
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The use of Information Technology (IT) is becoming increasingly popular in business. The role of IT now hold ace in contemporary business around the world. From sole proprietorship to the desk of the corporate executive IT has completely taken the place or satisfactorily complimented manual data processing. The rapid changes and application of technology have motivated accounting firms to invest in technology to ensure that they are up to date with the current technology. In accounting, technology is broadly used in recording, bookkeeping, generating financial reports, auditing and designing a better costing system for an organization. This study evaluates the determinants of technology adoption among small audit firms in Gombe metropolis. The study adopted the descriptive survey research design and the primary means of data collection was questionnaire administered on audit firms. Descriptive statistics and regression analysis were used to analyse the data. The findings showed among others that individual intentions significantly influence the adoption of technology in small audit firms. The study recommended that principal audit partners should increase their commitment and readiness to provide trainings as well as infrastructure for audit technology adoption by their firms.
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Vitobina, Crugie Boy A., Shane M. Dumagat, Cyrene Joy P. Santillan, and Bryan S. Maglaque. "A Spatial–Descriptive Paradigm of Non-Food Delivery-Based Enterprises: An Emphasis on Challenges and Opportunities." International Journal of Business, Technology and Organizational Behavior (IJBTOB) 3, no. 2 (April 30, 2023): 104–18. http://dx.doi.org/10.52218/ijbtob.v3i2.267.
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The COVID-19 pandemic caused so many challenges that business owners were forced to stretch their strategies to survive and sustain their operations. Hence, the researchers aimed to determine and analyze the challenges and opportunities of non-food delivery-based enterprises amidst the pandemic. The researchers purposively selected 70 non-food delivery-based enterprises. A spatial-descriptive design was used to process and interpret the study. Considerably, the findings of the study revealed that non-food delivery-based enterprises in the municipality of Tanza, Cavite, were mostly under sole proprietorship, with limited staff, a business capitalization range below Php 3,000,000, and newly opened businesses. The key challenges identified in the study were cash borrowing, resource management, maintaining a consistent customer experience, new marketing trends, and curfew hours. On the other hand, selling more products or services, improving customer feedback, investing in developing business opportunities, and using new technology to increase efficiency are key opportunities. The researchers recommend strengthening marketing strategies that focus on enabling mechanisms for financial sustainability, customer satisfaction, and flexibility in the pandemic-led market environment.
Keywords: challenges, COVID-19 pandemic, delivery enterprises, descriptive research, opportunities
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Dela Cruz, Ma Charity Reign, Louis Yucci C. Voluntad, and Karl Vince B. Saranillo. "Analyses of Business Attributes and Facebook Utilization: Marketing Insights." International Journal of Marketing and Digital Creative 2, no. 1 (March 31, 2024): 1–15. http://dx.doi.org/10.31098/ijmadic.v2i1.2195.
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Microenterprises have a significant impact on the nation's economic development. Given the current trends in marketing, numerous organizations have adopted social media marketing. This study analyzed Facebook's business attributes and perceived effectiveness as an advertising tool for microenterprises. The researchers employed a descriptive-causal research design through random sampling of 320 registered microenterprises that utilize Facebook as an advertising tool. Findings revealed that participants were mostly under sole proprietorship, having one to three employees with an estimated asset size of less than 1,000,000 pesos and being in operation for one to three years. Customer brand awareness, product promotion, engagement reach, and sales volume were found to be highly effective in the perceived effectiveness of Facebook use. Remarkably, the business profile length of operation showed significant differences in terms of volumes of sales, whereas the number of staff in terms of customer brand awareness, engagement reach, and volume of sales; average asset size in terms of customer brand awareness and product promotion indicated significant differences to the perceived effectiveness of Facebook utilization as an advertising platform. Hence, the researchers recommended that microenterprises focus on targeted advertising, allocating advertising investment, and optimizing Facebook's advertising features.
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M., Sule, Ibrahim M., and Abdullahi I. A. "Impact of Small and Medium-Scale Enterprises on Women's Empowerment in Nigeria." British Journal of Management and Marketing Studies 7, no. 2 (May 2, 2024): 83–98. http://dx.doi.org/10.52589/bjmms-yud5z0i0.
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This study examines the impact of small and medium enterprises (SMEs) on women's empowerment in Oyo state. A cluster sampling procedure was used to select 283 respondents for this study. Data for this study was sourced using primary sources. The questionnaire was administered to elicit information from the study respondents. Data obtained were measured using descriptive statistics such as frequency, percentage mean and standard deviation and inferential statistics using binary logistic regression. The results showed that 43.1% of the respondents were between the ages of 41-50years, 48.8% of the respondents had NCE/OND qualification, most (57.6%) of the respondents were divorced, 32.9% of the respondents were engaged in agriculture, most (66.4%) of the respondents were sole proprietorship, 43.8% of the respondents have 10-20year of operation. Furthermore, the majority (77.0%) of the respondents agreed that involvement in SMEs has positively impacted their personal empowerment or financial stability, 98.6% of the respondents believe that government policies and support systems adequately promote women's empowerment through SMEs in Oyo State, most (67.8%) of the respondent thought SMEs enhance financial literacy. Also, the majority (93.6%) of the respondents agreed that involvement in SMEs has empowered them economically and socially.
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Amankwah, Akosua Mawuse, Edward Appiah, Charles Frimpong, and Anthony Kent. "Examining the structure of the fashion industry in Ghana in ensuring the successful adoption of sustainable approach." Sustinere: Journal of Environment and Sustainability 7, no. 2 (August 31, 2023): 161–75. http://dx.doi.org/10.22515/sustinere.jes.v7i2.304.
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The structure of the fashion industry in various geographical regions, along with its production history and practices, plays a pivotal role in shaping the adoption and implementation of sustainable strategies. This study examines the fashion industry’s structure in Ghana as a fundamental step in considering the adoption and implementation of sustainable strategies. To facilitate the selection of respondents for this preliminary study, we employed a Google survey, utilizing a snowball technique to identify participations in the two major cities in Ghana. The survey specifically targeted fashion producers operating within the small and medium-sized enterprises (SMEs) with retail outlets. Collected data from Google Forms were collated with Microsoft Excel and subsequently analyzed. The findings unveiled that young businesses often operate as sole proprietorship, with their founders serving as lead designers, primarily selling directly to end users. While previous studies have documented similar findings, this study connects these observations to the adoption of sustainable strategies in businesses where where owners, who also serve as creative heads, make significant decisions that can influence the practice of sustainable strategies. Furthermore, the study highlights that sustainability and sustainable practices are relatively new to SMEs in Ghana. It recommends further research to gauge the awareness and willingness to adopt circular strategies, given the industry towards industrialization.
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Thottoli, M. M. "Impact of Information Communication Technology Competency Among Auditing Professionals." Accounting. Analysis. Auditing 8, no. 2 (April 4, 2021): 38–47. http://dx.doi.org/10.26794/2408-9303-2021-8-2-38-47.
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The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.
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K.C., Jit Bahadur. "The Base of Prosperity in Developing Economies: A Case of Business Enterprises in Nepal." Pravaha 26, no. 1 (June 1, 2020): 81–93. http://dx.doi.org/10.3126/pravaha.v26i1.41837.
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Purpose: This article aims to explain the status of BEs and to discuss their role in Nepal for a prosperous nation.
Methods and materials: The study adopts the explanatory methods using both (i.e., primary and secondary) source and secondary data. For this purpose, the study entertained the process of collecting, arranging, organising and interpreting the collected data with appropriate forms.
Findings and conclusion: The study found different types and forms of BEs in Nepal with different legal statuses but very small in number. The forms of BEs showed that sole proprietorship and P.Ltd. dominated business culture. Foreign companies and public limited companies which issue shares and debentures found in nominal number. The conclusion of the study shows that the governments of Nepal from the very beginning have not been working in a planned way to established the BEs in the appropriate required forms, types, natures and manner. Considering the requirement of the nation on the BEs, the government of Nepal should immediately take a good step for further development of the BEs.
Originality/value: In this subject and context it is the first attempt although it deals with the BEs with different aspects and explains the role of BEs for the prosperity of the nation very clearly and substantially. However, it requires further study to be completed in all aspects.