Academic literature on the topic 'Undertaking business as sole trader'

This article analyses the facts and judgment in CIR v Niko, involving the transfer of business assets from a sole trader to a company, the shares of which were substantially owned by the same sole trader. This case changed the inherently flawed, but prevailing practice at that stage of regarding a lump-sum payment from a lock-stock-and-barrel sale of a business as a receipt of a capital nature, to a receipt that needed to be allocated to the various assets included in the sale, and therefore potentially the receipt would be partly of a capital and partly of a revenue nature. Although the conclusion relating to lock-stock-and-barrel sales in general was sound, the submission made in this article is that, in the particular circumstances of the case, the economic reality of the transaction was not considered – virtually no economic gain was realised by J. Niko, the seller and sole owner of the business to a company of which he was also the substantial shareholder. Two subsequent court decisions, which similarly ignored the economic reality of the transactions in the context of a group of companies, followed this judgment. In this article, the problematic nature of the decisions that ignored the economic reality of the transactions is demonstrated with reference to accepted canons of a good taxation system. The article also explains the partial legislative relief that has subsequently been granted for transfers of assets from a person to a company and for transfers within a group of companies, but concludes that there is a need for full recognition of a group of companies as an economic entity for tax purposes.

Organisation is a significant segment of every enterprise, and so is the case with companies providing railway freight transport services. The success of a company depends on the organisational structure that makes it much easier to conduct business owing to the clearly defined hierarchy and responsibilities that lead to the ultimate goal – freight transport. This paper defines and describes railway freight transport, as well as the impact of freight transport market liberalisation on the sole organisation of a company. Moreover, various organisational schemes are analysed along with their potential benefits for the railway transport. The organisation of HŽ Cargo Ltd. is shown together with an outline of business activities of certain organisational units of the company.

Quantitative data seems so clean and clear. On the face of it numbers give you facts that you cannot argue against. This paper explores my experiences as a fieldworker in the business of collecting for these numbers. It gives an account of my thoughts and feelings while undertaking a brief to act as a “vessel” an inanimate object, whose sole purpose is to collect the messy debris of human data and facilitate the processes of transforming them into a numerate form. Drawing on Fine's “working the hyphens” (Fine 1994) it challenges the notion of objectivity and the prospect of producing accurate quantitative data without some qualitative input. It questions the ethics of placing monetary constraints on the sharp end of research, and asks whether some data collection methods are as transparent as they purport to be. Finally it asks whether any funded body can live up to claims of neutrality.

This case provides a comprehensive account of the origin, foundation, growth, managerial and operational problems, labor relationship, decline in performance, change of ownership, and the initiatives taken by the new management team to revive the company. Mangalore was an initiative by Karnataka State Government in India. Originally, MCFL was conceived as a private sector organization. Eventually it was converted to a state-owned public sector undertaking. There was no accountability for the senior managers in managing the plant. Often, they had to make a trade off between their loyalty to the elected representatives and the prosperity of MCFL. Invariably, the operating officers who were usually drawn from Indian Administrative Services chose to neglect the commercial prospects of MCFL. Erratic power supply and hostile labor situation (as a consequence of inappropriate labor policies) led to frequent shut down of the plant. Consequently, the financial health of the plant deteriorated. The precarious financial position made MCFL a candidate for either closure or for sale. The Indian Government, in an attempt to revive the plant, put MCFL through two rehabilitation packages supported by its Board and its financial institutions. Eventually, MCFL was sold to UB Group in 1990. The Chairman Mr. Mallya nominated a team from UB group to manage and revive MCFL. As of 2002, MCFL is a profit-generating organization. The management has to decide, how MCFL should grow from now onwards.

The main aim of the research presented in this paper is to determine the scale of the phenomenon of hybrid self-employment in Poland in the period of 2013–2017 and its correlation with the economic situation and the labour market indicators. The main research question posed in the paper is whether the number of the hybrid self-employed is falling, e.g. because of the possibility of undertaking a financially-satisfactory paid job, or growing, in periods of the improvement of the economic situation. The paper introduces definitions of the hybrid self-employment concept (otherwise: hybrid entrepreneurship) and its classifications in scientific literature and empirical stud-ies. Data obtained from the Social Insurance Institution (ZUS) pertaining to this phenom-enon in the period of 2013–2017 and the dynamics of changes in the number of the hy-brid self-employed are also presented, as well as the research into the correlation of this dynamics with the labour market indicators. The research demonstrates that the number of the hybrid self-employed in Poland is dependent to a larger extent on the labour mar-ket indicators than on the economic situation indicators. This might mean that the majority of the hybrid self-employed treat their business activity (sole proprietorship) as a source of additional income rather than as the development of a company which could become their main professional focus.

Coconut as a results farming is listed and abundant in the province Lampung, especially in Bandar Lampung. In Bandar Lampung, has vegetable sales community that stated in the Bumi Waras region, Teluk Betung Selatan County. One of the concerns of the vegetables sales community is a coconut results farmer. We take a vegetable sales community as a partner in this activity, because they have a lot of problems about coconut after sales. Coconut that not salable sold will be moldy and decaying in fast. There should be a way to overcome this problem by making a coconut likeness of the derivative products. The solution offered to overcome the problems is right to the application of technology to process the oil into products were chosen in terms of coconut by virgin coconut oil (vco) using the tools for the coconut cutting process easier and more efficient. In such a manner as there will be increasing the levels of value added of coconut into a product with higher derivatives of the having the benefit of and higher selling values. By this activity involved in marketing devotion is also arranging training on any process affecting the production the virgin coconut oil (vco) on the home industry scale. The selection of products VCO is because the easy to process and small capital, so will not burdensome to the public to go into business. With the assistance of the coconut cutting machine raising revenue among traders because the device is versatile and it could also be used to help the VCO production process. A method of the activities that would be used in their business over the devotion this is the method involving a partner or members of the population, especially a vegetable sales in their activities to get as a whole. The implementation of this activity in addition the results showed in the form of a cutting machine of the coconut from which equipped with a motor with a fuel and other equipment to press coconut to get coconut milk also needs to be undertaken a rise in their ability and knowledge partner or a member of community of a vegetable sales through training coconut product development in this case the practice of making VCO including the packaging commercially. The goals of this training were to the ability of making a product VCO can be to raise the income of in the programs as well.

For persons who wanted to invest their resources in international commerce, the necessity of a sea voyage significantly increased the risk connected to this venture. Thus the contracts, which took into account the risk related to navigation, constituted under Roman law a special category of contracts, as they modified standard contracts such as a loan or a partnership contract. In the contract of maritime loan the fact that the creditor assumed the risk of losing money in case the condition si salva navis pervenerit was not fulfilled and in exchange could claim high interest to compensate him for such risk transforms this contract into an instrument used for the joint gain of profits. The classical scheme, in which all partners were obliged to share both profits and losses was modified by a partnership contract, in which a partner whose contribution involved exclusively undertaking risky sea voyages was exempt from bearing losses. This pactum made it possible to treat pecuniary contributions and in-kind contributions as equivalent in value. This prevented a situation in which the partner whose sole contribution involved services, in spite of due performance of his obligations, would be liable to repay a part of the loss to the partner who brought capital, if the activity of the partnership resulted in the loss. A typical example, referred to by jurists, of a situation in which services performed by a partner justified discharging him from participating in the loss, was the case in which one of the socii financed the purchase of goods to be subsequently sold with profit in another port, while the other one carried out this venture risking his life during the sea voyage. Therefore, undoubtedly, services entailing a dangerous sea voyage constituted a good example of a partnership, in which the value of a contribution of opera was even greater than the value of the capital invested, and this justified releasing one of the partners from participation in the loss. Therefore, the risk related to navigation, and more specifically the willingness to assume it, starts to be considered as having a certain economic and market value. This value constitutes a special periculi pretium, that is to be taken into consideration in a contract relationship. The acknowledgement by Roman jurists that the willingness to assume the risk connected with certain types of business constituted an economic value, means that the importance of such factors as the partner’s efficiency, resourcefulness, or willingness to embark on a risky activity (in most cases crucial for a success of an enterprise) – was fully appreciated.

This issue of Cuadernos de Administración by the Faculty of Administration Sciences of the Universidad del Valle, allows us to come closer to its 45th year of existence. Throughout this time, we have tried to publish different types of scientific research, review, or reflection papers by national and international authors who have relied on us to disseminate their knowledge. To every one of them, our authors, our referees, the members of the Editorial and Scientific Committees, but especially our readers, we would like to thank them for allowing us to continue, through digitalization, to bring a more significant impact on the sciences of administration.In the 66th issue, thirteen scientific papers have been published. The arbitration process guarantees the quality of the authors and their contributions in Spanish or English, to make a publication 100% in English, in the pursuit of higher knowledge dissemination. In this sense, we put to our readers’ consideration the editorial process undertaken in this issue, in the hope that its content will be a support or become a starting point for new discussions and concerns in their reflections and research, or that, if applicable, it will allow in future reviews or translations into other languages.The first article in this issue, entitled “Characterization and determinants of organizational satisfaction in Mexican SME workers,” by using quantitative methods, attempts to build a model to understand organizational satisfaction from variables related to job satisfaction through a survey to 646 workers, of both sexes and between the ages of 18 and 70, in small and medium-sized enterprises (SMEs). “Management of Corporate Social Responsibility in Project Management: Theoretical Approach” is the title of the second paper, and it aims to conduct a theoretical discussion on social responsibility within the framework of project management. The methodology defines the steps taken by the researchers to achieve presenting elements and conclusions from the different theoretical approaches found. The third article “Coordinating sustainability, globalization and urban intelligence with Habitat III and SDG-2030 agendas: the challenge of sustainable urban development in cities”, is the result of research in 83 cities where, using the correspondence analysis technique, the authors analyzed around urban development, globalization, urban intelligence and sustainability, and whether these relate to sustainable development and habitat goals.The fourth article, “Trust as a mechanism to improve performance in organizations,” includes a relational model between employee trust in the organization and company performance, as mediated by an organizational commitment to learning and employee commitment to the company. Using quantitative methods, through a 31-item survey applied to 161 individuals from different organizations in the southwestern region of Colombia, the relationship between competencies and skills management and the performance of organizations is analyzed.In the fifth paper, the authors investigate the concept of productivity in the context of knowledge workers. As a method, they applied interviews to a group of managers and workers from organizations in the knowledge-intensive services sector and ultimately raise some challenges. The title of this article is “Work Productivity Management in Knowledge Intensive Service Companies: Considerations and Challenges.” “Impact of economic internationalization policies in Colombia, Peru, and Chile,” is the sixth scientific research paper, where, from a mixed approach paired with documentary analysis of the different government plans and categories of export development, integration agreements, and institutional development, and by analyzing quantitative variables from GDP, exports and trade balance, the authors analyze how trade policies and integration in Colombia, Chile and Peru impacted their international trade in the period from 1980 to 2017. The seventh article in our 66th issue is called “Financing decisions in the creative and cultural SMEs of Bogotá, Colombia.” Through a survey, the authors compare assumptions from financial theories in cultural and creative SMEs in Bogotá, finding some factors that drive their financial decision-making.Using linear regressions, the authors compared the influence of social networks in the self-perception of the academic performance of a group of university students in Mexico and Spain. The findings show differences in both countries. “Social networks and academic performance self-perception in business sciences students” is the title of the paper mentioned above.The ninth article is entitled “Social norms and entrepreneurial intent in university researchers in Colombia.” Therein, the authors, using quantitative methods, propose relationships between social norms, among other variables, and entrepreneurial intent when conducting a survey on peer reviewers at Colciencias and the areas of science, technology, engineering, and mathematics. The results account for the relationships found, which a literature review supports.In the paper “Sociological ambivalence in three Latin American corporate control institutions: Tax Inspectorate (Colombia), Statutory Examiner (Mexico) and Statutory Audit (Argentina),” the authors propose some contradictions present in corporate control and do so from the theoretical framework of sociological ambivalence. Qualitative content analysis is used to approach the institutions studied.The paper “Reflections towards Responsible Tourism in the Framework of Social Responsibility” aims to present Corporate Social Responsibility (CSR) elements in the context of the hotel subsector, based on literature documentary analysis, to propose improvements in social responsibility practices in the sector.“Investment projects: definition from the perspective of processes” is the title of a paper that presents an analysis of the definition of investment projects from the perspectives of the subject, method, and object of intervention in order to identify their relationship with the improvement of processes. Among the findings, it is evident that most of the definitions are framed within the method or form of intervention.Our last paper in this issue is a review. It carries the title “Shared value: a bibliometric review of literature from the approaches of strategy, corporate social responsibility, and stakeholders,” where the authors conduct research based on a systematic literature review and bibliometric analysis, and focus on the evolution of the concept of shared value, presenting elements from its proposal and some current tendencies.The content of each paper is the sole responsibility of their authors. This issue presents a new opportunity for the national and international scientific community to judge the outcome in each of these proposals. We hope you will continue to accompany us as readers of our scientific journal.

Researchers have pursued interest in how the mimetic practice types of convention and ritual influence the ways in which people build up and maintain interpersonal relationships. Arguably, mimetic interactional acts that animate conventional and ritual practices are key to capturing fundamental aspects of interpersonal phenomena such as politeness, impoliteness, and humour, since language users tend to produce and interpret interpersonal behaviour through normative and repetitive moves, which may develop into routines. Despite the importance of mimetic acts in language use, little research has been done on mimesis itself in the realm of interpersonal pragmatics even though memes themselves have received attention. In this paper, we consider how mimetic chunks of interaction may develop into localised convention and possibly ritual by examining a corpus of 955 business emails between a British sole trader and her international clients, specifically focussing on mimetic practices present in greeting, signing-off and conversation topic. In particular, we attempt to show that by looking into habitual and everyday communication, the origins of conventional and ritual practices may be uncovered. A marked convergence towards using the same greeting or sign- off convention is noticeable in our quantitative data analysis and when examining the data qualitatively. The data also show that participants occasionally engage in relational practices that involve repeated and consistent responses to the same stimuli. The results indicate a tendency for accommodative communicative practices to be used, although there is no point at which mimesis can be interpreted as permanently “switched on”.

In a TEXT essay in 2004, Philip Edmonds wrote about the publication prospects of graduates of creative writing programs. He depicted the publishing industry of the 1970s and 1980s as a field driven by small presses and literary journals, and lamented the dearth of these publications in today’s industry. Edmonds wrote that our creative writing programs as they stand today are under-performing as they do not deliver on the prime goal of most students: publication. “Ultimately,” he wrote, “creative writing programs can only operate to their full potential alongside an expanding and vibrant publishing culture” (1). As a creative writing and publishing lecturer myself, and one who teaches in the field of publishing and editing, this anxiety rings quite true. I am inherently interested in the creation of a strong and vibrant publishing industry so that promising students and graduates might get the most out of their degrees. As the popularity of creative writing programs grows, what relationships are being formed between writing programs and the broader publishing industry? Furthermore, does a role and responsibility exist for universities themselves to foster the publication of the emerging writers they train? Edmonds argued that the answer could be found not in universities, but in state writers’ centres. He advocated a policy whereby universities and the Australia Council funded the production of literary magazines through state writers’ centres, resulting in a healthier publishing marketplace for creative writing graduates (6). This paper offers a second alternative to this plan, arguing that university presses can play a role in the development of a healthier Australian publishing industry. To do so, it cites three examples of university press interactions with both the broad writing and publishing industry, and more specifically, with creative writing programs. The paper uses these examples—University of Queensland Press, University of Western Australia Press, and Giramondo Publishing (UWS)—in order to begin a broader conversation regarding the role universities can play in the writing and publishing industry. Let us begin by thinking about the university and its traditional role in the development of literature. The university can be thought of as a multi-functional literary institution. This is not a new concept: for centuries, there has been an integral link between the book trade and the university, with universities housing “stationers, scribes, parchment makers, paper makers, bookbinders, and all those associated with making books” (Clement 317). In universities today, we see similar performances of the various stages of literary production. We have students practising creative writing in both undergraduate and postgraduate coursework programs. We have the editing of texts and mentoring of writers through postgraduate creative writing supervision. We have the distribution of texts through sales from university bookshops, and the mass storage and loans of texts in university libraries. And we have the publication of texts through university presses.This point of literary production, the publication of texts through university presses, has traditionally been preoccupied with the publication of scholarly work. However, a number of movements within the publishing industry towards the end of the twentieth century resulted in some university presses shifting their objectives to incorporate trade publishing. The globalization of the publishing industry in the early 1990s led to a general change in the decision-making process of mainstream publishers, where increasingly, publishers looked at the commercial viability of texts rather than their cultural value. These movements, defined by the takeover of many publishing houses by media conglomerates, also placed significant financial pressure on smaller publishers, who struggled to compete with houses now backed by significantly increased fiscal strength. While it is difficult to make general statements about university presses due to their very particular nature, one can read a trend towards trade publishing by a number of university presses in an attempt to alleviate some of these financial pressures. This shift can be seen as one interaction between the university and the broader creative writing discipline. However, not all university presses waited until the financial pressures of the 1990s to move to trade publishing. For some presses, their trade lists have played a significant role in defining their relationship with literary culture. One such example in the Australian landscape is University of Queensland Press. UQP was founded in 1948, and subsisted as purely a scholarly publisher until the 1960s. Its first movements into trade publishing were largely through poetry, originally publishing traditional hardback volumes before moving into paperback, a format considered both innovative and risky at the time. David Malouf found an early home at UQP, and has talked a number of times about his relationship with the press. His desire to produce a poetry format which appealed to a new type of audience spawned the press’s interest in trade publishing. He felt that slim paperback volumes would give poetry a new mass market appeal. On a visit to Brisbane in 1969 I went to talk to Frank Thompson (general manager) at the University of Queensland Press… I told him that I did have a book but that I also had a firm idea of the kind of publication I wanted: a paperback of 64 pages that would sell for a dollar. Frank astonished me by saying … that if his people told him it was financially viable he would do it. He picked up the phone, called in his production crew … and after a quarter of an hour of argument and calculations they came up with the unit cost of, I think, twenty-three cents. ‘Okay, mate,’ Frank told me, ‘you’re on.’ I left with a firm undertaking and a deadline for delivery of the manuscript. (Malouf 72-73) That book of poetry, Bicycle and Other Poems, was Malouf’s first solo volume. It appeared in bookstores in 1970 alongside other slim volumes by Rodney Hall and Michael Dransfield, two men who would go on to become iconic Brisbane poets. Together, these three bold experiments in paperback poetry publishing sold a remarkable 7,000 copies and generated these sales without school or university adoptions, and without any Commonwealth Literary Fund assistance, either. UQP went on to publish 159 new titles of poetry between 1968 and 1996, becoming a significant player in the Australian literary landscape. Through University of Queensland Press’s poetry publishing, we see a way of how the university can interact with the broader writing and publishing industry. This level of cohesion between the publishing house and the industry became one of the distinguishing features of the press in this time. UQP garnered a reputation for fostering Australian writing talent, launching the careers of a generation of Australian authors. Elizabeth Jolley, Roger McDonald, Beverley Farmer, Thea Astley, Janette Turner Hospital, and Peter Carey all found their first home at the press. The university’s publishing house was at the forefront of Australian literary development at a time when Australia was beginning to blossom, culturally, as a nation. What this experience shows is the cultural importance and potential cultural benefit of a high level of cohesion between the university press and the broader writing and publishing industry. UQP has also sought to continue a high level of social cohesion with the local community. The press is significant in that it inhabits a physical space, the city of Brisbane, which is devoid of any other significant trade publishers. In this sense, UQP, and by association, the University of Queensland, has played a leading role in the cultural and literary development of the city. UQP continues to sponsor events such as the Brisbane Writers Festival, and publishes the winning manuscript for the Emerging Queensland Author award at the annual Queensland Premier’s Literary Awards. Another point of interest in this relationship between the press and the university at University of Queensland can be seen in the relationship between UQP and some of the staff in the university’s creative writing department. Novelist, Dr Venero Armanno, senior lecturer in the creative writing program at UQ, shifted from a major international publisher back to his employer’s publishing house in 2007. Armanno’s move to the press was coupled with the appointment at UQP of another University of Queensland creative writing senior lecturer, Dr Bronwyn Lea, as poetry editor (Lea has recently left this post). This sort of connection shapes the public face of creative writing within the university, and heightens the level of cohesion between creative writing programs and university publishing. The main product of this interaction is, perhaps, the level of cohesion between university press and creative writing faculty that the relationship outwardly projects. This interaction leads us to question whether more formal arrangements for the cohesion between creative writing departments and university presses can be put in place. Specifically, the two activities beg the question: why can’t university publishers who publish trade fiction make a commitment to publish work that comes out of their own creative writing programs, and particularly, work out of their research higher degrees? The short answer to this seems to be caught up in the differing objectives of university presses and creative writing programs. The matter is not as cut-and-dry as a press wanting to publish good manuscripts, and a creative writing program, through its research by creative practice, providing that work. A number of issues get in the way: quality of manuscripts, editorial direction of press, areas of specialisation of creative writing faculty, flow of numbers through creative writing programs, to name a few. University of Western Australia Publishing recently played with the idea of how these two elements of creative writing within the university, manuscript production and trade publishing, could work together. UWA Publishing was established in 1935 as UWA Press (the house changed its name to UWA Publishing in 2009). Like University of Queensland Press, the house provides an important literary and cultural voice in Perth, which is not a publishing hub on the scale of Sydney or Melbourne. In 2005, the press, which had a tradition as a strong scholarly publisher and emerging trade publisher, announced a plan to publish a new series of literary fiction written by students in Australian creative writing courses. This was a new idea for UWA Publishing, as the house had previously only published scholarly work, along with natural history, history and children’s books.UWA Publishing fiction series editor Terri-Ann White said that the idea behind the series was to use creative writing postgraduate degrees as a “filter” to get the best emerging writing in Australia.There’s got to be something going for a student writer working with an experienced supervisor with all of the resources of a university. There’s got to be an edge to that kind of enterprise. (In Macnamara 3) As this experiment began in 2005, the result of the press’s doctrine is still unclear. However, it could be interesting to explore the motivations behind the decision to focus fiction publishing on postgraduate student work. Many presses publish student work—N.A. Bourke’s The Bone Flute and Julienne van Loon’s Road Story come to mind as two examples of successful work produced in a creative writing program—but few houses advertise where the manuscript has come from. This is perhaps because of the negative stigma that goes along with student work, that the writing is underdeveloped or, perhaps, formulaic, somehow over-influenced by its supervisor or home institution. UWA Publishing’s decision to take fiction solely from the pool of postgraduate writers is a bold one, and can be seen perhaps as noble by those working within the walls of the university. Without making any assumptions about the sales success of the program, the decision does shape the way in which the press is seen in the broader writing and publishing industry. We can summise from the decision that the list will have a strong literary focus, that the work will be substantial and well-researched, to the point where it could contribute to the bulk of a Masters degree by research, or PhD. The program would also appear to appeal to writing students within the university, all of whom go through their various degrees being told how difficult publication can be for first time writers. Another approach to the relationship between university presses and the broader writing and publishing industry can be seen at the University of Western Sydney. UWS founded a group in 2005 called the Writing and Society Research Group. The group manages the literary journal Heat Magazine and the Giramondo book imprint. Giramondo Publishing was established in 1995 with “the aim of publishing quality creative and interpretative writing by Australian authors”. It states its objectives as seeking to “build a common ground between the academy and the marketplace; to stimulate exchange between Australian writers and readers and their counterparts overseas; and to encourage innovative and adventurous work that might not otherwise find publication because of its subtle commercial appeal” ("Giramondo History"). These objectives demonstrate an almost utopian idea of engaging with the broader writing and publishing industry—here we have a university publisher actively seeking to publish inventive and original work, the sort of work which might be overlooked by other publishers. This philosophical approach indicates the gap which university presses (in an ideal world) would fill in the publishing industry. With the financial support of the university (and, in the case of Giramondo and others, funding bodies such as the Australia Council), university presses can be in a unique position to uphold more traditional literary values. They can focus on the cultural value of books, rather than their commercial potential. In this way, the Writing and Society Research Group at UWS demonstrates a more structural approach to the university’s engagement with the publishing industry. It engages with the industry as a stakeholder of literary values, fulfilling one of the roles of the university as a multi-functional literary institution. It also seeks directly to foster the work of new and emerging writers. Not all universities and university presses will have the autonomy or capacity to act in such a way. What is necessary is constant thought, debate and action towards working out how the university press can be a dynamic and relevant industry player. References Clement, Richard. “Cataloguing Medieval and Renaissance Manuscripts.” The Library Quarterly 55 (1985): 316-326. Edmonds, Philip. “Respectable or Risqué: Creative Writing Programs in the Marketplace.” TEXT 8.1 (2004). 27 Jan. 2010 < http://www.textjournal.com.au/april04/edmonds.htm >. “Giramondo History.” Giramondo Publishing. 27 Jan. 2010 < http://www.giramondopublishing.com/history >. Greco, Albert N., Clara E. Rodriguez, and Robert M. Wharton. The Culture and Commerce of Publishing in the 21st Century. Stanford: Stanford Business Books, 2007. Macnamara, Lisa. “Big Break for Student Writers.” The Australian 2 Nov. 2005: Features 3. Malouf, David. In Munro, Craig, ed. UQP: The Writer’s Press: 1948 – 1998. St Lucia: University of Queensland Press, 1998.

This paper consists of theoretical and practical part. The first one is trying to clarify the basic terms of having a business and also reviews the terms of business plan in general. Regarding the plan, the paper is discussing various methods of strategic analysis, then describing basic marketing ideas and activities, and finally explaining terms of personal resources and work organization. This paper is also introducing the main facts about financial planning and resources including financial analysis with all possible methods and guidelines. Last but not least, the theory is dealing with risk management. The practical part shows particular business plan of an existing business unit - the group of sole traders Bušim. The plan is analyzing the past and current situation of businessmen group. The plan then gives some relevant recommendations for the future business development of the company on the basis of detected data.

Resumé - AJ This thesis concerns to the topic Trade license and the requirements for undertaking business as sole trader. I have chosen the trade law topic because it represents an essential part of private business. The purpose of my thesis is to analyze current legal regulations, describe and clarify main juridical institute with regard to the historical development and judgments. The thesis is composed of five chapters, each of them dealing with different aspect of the trade law. It also contains an introduction, which explains the reasons for importance of the trade law and specifies the main thesis's tasks and structure. Chapter One, subdivided into four parts, summarizes the historical development of the trade law from the second half of the nineteenth century to present day. It examines relevant Czech legislation and the essential amendment of the law. Chapter Two, Part One, defines the term of trade license. Part Two investigates the subject of trade license, part Three describes the requirements for undertaking business as sole trader. In addition this chapter deals with the problem of responsible representative and describes the basic method of trade classifications. Chapter Three focuses on trade license, especially on its dynamic. It describes the process of trade license applications, the...

The topic of this thesis is "Trade license and the requirements for undertaking business as sole trader". Its aim is to analyze the current legal regulations with regard to the historical development and judgments, to evaluate it, to highlight its deficiencies and to deal with possible solutions. I have chosen this particular topic because it's a very relevant topic, one which is constantly developing and as such offers enough food for thought. It also plays an important role in the life of society and in the life of an individual. The thesis is composed of four chapters. Chapter One, subdivided into five parts, summarizes the historical development of the trade law with focus on the main law in this area which was issued in 1859 and became the fundamental document in the subsequent period and influenced current legal regulations too. Chapter Two is divided into four parts. Part One defines the trade license, while Part Two briefly describes its classification. Part Three concentrates on subjects of trade license, including conditions for foreign persons. Finally Part Four deals with the responsible representative. In Chapter Three I focus on the requirements for undertaking business as sole trader. It's consisted of three parts, one about general requirements, one about specific requirements and...

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important in this area, since if they are not appreciated the payment of an unexpected tax bill can cause very serious cash flow problems. These include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important in this area, since if they are not appreciated the payment of an unexpected tax bill can cause very serious cash flow problems. These include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.

Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter presents an overview of company law, first by considering the company’s place within the various forms of business organisation. To get some comparative perspective on the relative merits of each type of organisation, three criteria for judging them are discussed: whether the form of business organisation facilitates investment in the business, mitigates or minimises the risk involved in the business venture, and whether it provides a clear organisational structure. Using these criteria, three forms of business organisation are analysed: the sole trader, a partnership, or a registered company. The chapter also explains the importance of the memorandum as part of the company’s constitution, as well as the distinction between private companies and public companies. Finally, it outlines the benefits of forming a company as opposed to the sole trader or a partnership.

Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter presents an overview of company law, first by considering the company’s place within the various forms of business organisation. To get some comparative perspective on the relative merits of each type of organisation, three criteria for judging them are discussed: whether the form of business organisation facilitates investment in the business, mitigates or minimises the risk involved in the business venture, and whether it provides a clear organisational structure. Using these criteria, three forms of business organisation are analysed: the sole trader, a partnership, or a registered company. The chapter also explains the importance of the memorandum as part of the company’s constitution, as well as the distinction between private companies and public companies. Finally, it outlines the benefits of forming a company as opposed to the sole trader or a partnership.

Research shows that the need to keep account was the key driver in the invention of writing and numbers. The ‘Introduction’ explains the importance of accounting to civilization and identifies the different types of accounting — bookkeeping, financial accounting, auditing, and management accounting. The focus is on the central areas of accounting and not insolvency, tax, consultancy, and finance. The structure of accountancy bodies and firms is explained as well as the rules and standards that govern them. The reporting entity can range from a sole trader to a larger business with joint owners or partners who are liable for the debts of the business and the tax on the profits.

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 reviews the law on business organization and business formation. The five main types of business organization (trading structure) applicable in England and Wales are: sole trader; simple partnership; limited liability partnership; private limited company; and public limited company. Sole trader organizations are very flexible but expose the owner to unlimited liability for losses, whilst operating a limited company limits potential losses of the shareholders but is subject to external regulation. A partnership can be ‘simple’, ‘limited’, or a ‘limited liability partnership’. Private limited companies are not required to have a minimum share capital but public limited companies require a minimum of £50,000 allotted share capital on registration.

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important consideration in this area, since if they are not appreciated, an unexpected tax bill can cause very serious cash flow problems. They include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.

The partner or sole trader may be made bankrupt if his liabilities exceed his assets or if he has insufficient liquid assets to pay his current liabilities, even if the value of his total assets exceeds the value of his total liabilities. The law of bankruptcy is mostly contained in the Enterprise Act (EA) 2002. This chapter discusses the bankruptcy procedure; the trustee in bankruptcy; effect of the bankruptcy order on the bankrupt personally; assets in the bankrupt’s estate; distribution of the bankrupt’s assets; duration of the bankruptcy and discharge of the bankrupt; fast track voluntary arrangement scheme; and individual voluntary arrangement.

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important consideration in this area, since if they are not appreciated, an unexpected tax bill can cause very serious cash flow problems. They include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important in this area, since if they are not appreciated the payment of an unexpected tax bill can cause very serious cash flow problems. These include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.