Journal articles: 'Small businesses'

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Cole, Graham. "Big business for small businesses." Development and Learning in Organizations: An International Journal 28, no. 4 (June 2, 2014): 24–26. http://dx.doi.org/10.1108/dlo-04-2014-0029.

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Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – Learning is fundamental to success in any walk of life. Business is no different. Any organization lacking the motivation or capacity to acquire new knowledge will invariably get left behind. The merits of formal learning mechanisms have long been recognized. However, more informal approaches to learning are increasingly playing a major part in the workplace. The flexibility it offers is perhaps a major reason why it now allegedly accounts for up to 90 per cent of learning that takes place. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to digest format.

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M. T., Zholamanova, and Zhamiyeva A. "Financial support for small businesses." ECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU 130, no. 1 (2020): 130–38. http://dx.doi.org/10.32523/2079-620x-2020-1-130-138.

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N.I, Xamidov. "Loan Mechanisms For Small Businesses." American Journal of Interdisciplinary Innovations and Research 03, no. 05 (May 7, 2021): 185–91. http://dx.doi.org/10.37547/tajiir/volume03issue05-30.

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The article examines the development of scientific and practical proposals for the mechanism of lending to small businesses by commercial banks, thereby increasing the financial stability of banks, creating opportunities for long-term lending to customers, lending to small businesses by banks and increasing entrepreneurship. The authors have developed their own approach to this problem on the basis of the literary sources of foreign and domestic scholars. In addition, the article presents relevant proposals and recommendations.

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Urubkov, M. "Small businesses." Metallurgist 35, no. 2 (February 1991): 23–27. http://dx.doi.org/10.1007/bf00750235.

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Mandal, Pratap Chandra. "Small Businesses." International Journal of Business Strategy and Automation 1, no. 3 (July 2020): 24–33. http://dx.doi.org/10.4018/ijbsa.2020070102.

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Positioning and branding in the minds of the target market are imperative for any company. Small businesses find it challenging because of limited resources and budgets. Small businesses adopt a number of innovative ideas and initiatives to develop and build their brands. They focus on finding a compelling product and improving its performance, establishing brands with limited associations, and providing product and service trials for customers. They use the internet optimally to do digital communication and depend on word of mouth and buzz marketing to do cost-effective communications. They develop an integrated set of brand elements and leverage secondary brand associations. They utilize their scarce resources optimally, conduct cost-effective marketing research to analyze their customers, and focus on concentrated marketing. All these strategies and initiatives help small businesses to position and establish their brands in the minds of the target market.

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Retsinas, Joan. "Small Businesses:." Journal of Health & Social Policy 6, no. 3 (May 11, 1995): 1–12. http://dx.doi.org/10.1300/j045v06n03_01.

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Dimitriadou, Eleni, Thomas Bournaris, Theodoros Stavrinoudis, and Olga Iakovidou. "The Efficiency Score of Small Accommodation Businesses in Non-Coastal Rural Areas in Greece." Sustainability 13, no. 19 (October 4, 2021): 11005. http://dx.doi.org/10.3390/su131911005.

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Small accommodation businesses dominate the rural hospitality industry, producing simple or complex tourist products and services in order to be sustainable and competitive. In this paper, a two-stage data envelopment analysis (DEA) model was applied in a representative sample of 151 small accommodation businesses in non-coastal areas in the region of Central Macedonia in Greece. In the first stage, DEA-bootstrapping is applied to estimate point and interval efficiency ratios of accommodation businesses and identify the benchmark accommodations. The double bootstrapping truncated procedure of Simar and Wilson is implemented in the second stage to investigate the role of five business factors in terms of efficiency. The findings suggest that small accommodation businesses, although they are based in areas where tourist resources abound, are inefficient. Moreover, the results of the truncated regression method showed that the business’s size, the operating days, and the variety of activities (simple/complex) affect business’s inefficiency. On the contrary, the business’s age and their engagement in agriculture or not do not affect business’s efficiency. The results are important for rural entrepreneurs and policy makers, and they will also be useful for the adaptation of businesses to increase their efficiency.

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Kramer, Bonita. "Trust, but verify: fraud in small businesses." Journal of Small Business and Enterprise Development 22, no. 1 (February 16, 2015): 4–20. http://dx.doi.org/10.1108/jsbed-08-2012-0097.

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Purpose – The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants. Design/methodology/approach – Recent statistics from international fraud surveys are presented, and the theory of why people commit fraud is described. The most common internal fraud schemes as identified in the international fraud surveys are explained, as well as some of the related red flags and preventative measures. Examples of actual internal frauds perpetrated in small businesses are discussed. Findings – This paper summarizes pertinent facts that repeatedly show small businesses are most vulnerable to fraud and suffer a disproportionate median loss when compared to larger businesses. External audits by Certified Public Accountants cannot be relied upon to detect fraud. Owners, managers, and advisors are strongly encouraged to have knowledge of how fraud can affect their organizations in order to prevent or detect fraud and avoid the devastating effect it can have on the small business’s viability. Practical implications – Fraud knowledge can help owners, managers, and advisors prevent small businesses from falling victim to fraud. Originality/value – This paper addresses a critical issue to small businesses, but has so far been largely neglected in the literature. While large financial statement frauds receive widespread publicity, they are relatively uncommon compared to asset misappropriation fraud schemes suffered by small businesses.

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Crick, Dave, and Shiv Chaudhry. "Small businesses’ motives." Journal of Marketing Practice: Applied Marketing Science 3, no. 3 (September 1997): 156–70. http://dx.doi.org/10.1108/eum0000000004340.

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Pinho, Jose Carlos M., Lurdes Martins, and Ana Maria Soares. "Small businesses’ internationalization." Asia-Pacific Journal of Business Administration 10, no. 1 (April 3, 2018): 50–63. http://dx.doi.org/10.1108/apjba-05-2017-0043.

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Paulsen, Celia. "Cybersecuring Small Businesses." Computer 49, no. 8 (August 2016): 92–97. http://dx.doi.org/10.1109/mc.2016.223.

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MORRISSEY, SUSAN R. "CALLING SMALL BUSINESSES." Chemical & Engineering News Archive 81, no. 24 (June 16, 2003): 21–23. http://dx.doi.org/10.1021/cen-v081n024.p021.

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Flott, Leslie W. "Helping small businesses." Metal Finishing 97, no. 3 (March 1999): 52–55. http://dx.doi.org/10.1016/s0026-0576(99)80403-6.

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Li Qi, Ratih Hurriyati, H Disman, and Mohammad Ali. "Research on the Influencing Factors of Chinese Family Business's Succession from the Perspective of Re-Creation." International Journal of Business and Society 22, no. 1 (March 24, 2021): 146–60. http://dx.doi.org/10.33736/ijbs.3167.2021.

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Under the background of great changes in China's economic environment, a large number of small and medium-sized family businesses are in urgent need of transformation and upgrading that entering the channel of re-creation. For the family business, the successor signifies the future development direction and growth trend of the business. The inter-generational succession of the family business is a multistage evolution process influenced by many factors. In the specific succession practice of family businesses, the influence of the succession of family businesses is analyzed from the perspective of re-creation in combination with the actual situation. Based on the theory analysis on influencing factors of family business’s succession and the way of the questionnaire and factor analysis measure, the research had found and explained the major influencing factors of Chinese family business's succession, namely, relationship, successor, creator, re-creation, organization, environment. It provided a reference on the inter-generational succession of Chinese family businesses from the perspective of re-creation.

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López-Gracia, José, and Sonia Sánchez-Andújar. "Financial Structure of the Family Business: Evidence From a Group of Small Spanish Firms." Family Business Review 20, no. 4 (December 2007): 269–87. http://dx.doi.org/10.1111/j.1741-6248.2007.00094.x.

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This article presents empirical evidence on the determinants of the financial behavior of small family businesses and their differences from nonfamily small businesses. Taking into account two consolidated financial approaches, (1) the trade-off theory and (2) the pecking order theory, several hypotheses on the financial behavior of both groups of firms have been tested. By estimating these models through panel data methodology, using a sample of Spanish family businesses together with another control group of nonfamily businesses, we have obtained results confirming that a business's family nature does lead it to employ financial policy different from the rest of businesses. Furthermore, results indicate that growth opportunities, financial distress costs, and internal resources appear to be the main factors that differentiate the financial behavior of family firms from their nonfamily counterparts.

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SERVON, LISA J., M. ANNE VISSER, and ROBERT W. FAIRLIE. "THE CONTINUUM OF CAPITAL FOR SMALL AND MICRO ENTERPRISES." Journal of Developmental Entrepreneurship 15, no. 03 (September 2010): 301–23. http://dx.doi.org/10.1142/s1084946710001579.

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Since the 1990s, interest in the role of small and microenterprises (SMMEs) in economic development has garnered considerable attention throughout academic and practioner circles. Widely known for their potential to help stimulate economic growth and as a potential avenue for poverty alleviation, the purpose and promise of small businesses have been widely publicized. However, to date, little research exists that adequately documents the specific capital needs of very small businesses (those with less than 20 employees) and microenterprises (those with less than 5 employees) and their owners at specific points in a business's development and growth. Using data from the 1992 Characteristics of Business Owners Survey, the 2002 Survey of Business Owners and the 2003 Survey of Small Business Finances, we analyze the different types of firms in the United States, the amount of capital used by firms of different size and the sources of capital used by firms of different sizes to assess how capital needs and sources differ for those businesses with less than 20 employees. Paying particular attention to businesses owned by women and minorities, we argue that the path of SMMEs differs substantially from the typical path of larger small businesses. In addition, we highlight the implications of our findings and provide our policy recommendations to address them.

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Wijayanti, Anita, Massila Kamalrudin, Safiah Sidek, and Kartika Hendra Titisari. "A business transformation model to enhance the sustainability of small-sized family businesses." Problems and Perspectives in Management 19, no. 1 (February 26, 2021): 185–97. http://dx.doi.org/10.21511/ppm.19(1).2021.16.

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Business transformation is essential to making the small-sized family business more sustainable. Technological and environmental changes have radically transformed the way of doing business. Business transformation into digital business is the key to success in these conditions. On the other hand, some of the previous studies of business transformation in several countries and industries show different empirical evidence. This study analyzes the transformation process in a small-sized family business. This is a case study of 15 small-sized family businesses with four different types of industry, with an interview and observation period of 12 months in 2019–2020. This study has formulated a business transformation model for a small-sized family business and presented the results of the transformation process carried out. The research results indicate that a business transformation model consists of several attributes and sub-attributes. Business transformation results indicate different processes and times between companies. In general, the transformation process can be grouped into the exploration, learning, and synchronizing stages. The industry with the fastest transformation process is the hospitality industry, while the manufacturing process for the industry takes a bit longer. The results of this study indicate that business transformation has improved the sustainability of a small-sized family business that is characterized by its ability to adapt to changing technology and environmental conditions.

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Asor, L. J., C. A. Beshel, and K. N. Tawo. "Militating Challenges in Establishing Small Scale Business in Cross River State." Kampala International University Journal of Education 3, no. 2 (December 14, 2023): 59–65. http://dx.doi.org/10.59568/kjed-2023-3-2-07.

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In the quest for Cross River State economic development, there has been a rise in the registrations of various small-scale business ventures. The organizational structure of small-scale businesses in the state is influenced by environmental factors which are political, technological, social, and economic. On this note, this study was geared towards finding out the challenges in establishing small businesses in the state. The purpose was centered on the survival and performance rate of small-scale businesses. It also examined the effect of business information on new entrants into small-scale businesses. The study was limited to only four (4) selected lines of business namely: fish farming, poultry farming, snail farming, and grass cutter farm business. The most important deduction from the study was the desire of the would–be Businessmen to be self-employed. The study also revealed that new applicants started their businesses without any feasibility study or business information

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Kiviko, I. V. "Tax Regulation of Small Businesses in the Crimea." Economics, taxes & law 11, no. 4 (November 6, 2018): 125–32. http://dx.doi.org/10.26794/1999-849x-2018-11-4-125-132.

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The subject of research is the role of small and medium-sized businesses in the economy of the Republic of Crimea. Since the economy of modern states cannot successfully develop without an optimal combination of the large, medium and small businesses The purpose of research was to analyze the results of using special tax regimes in the Republic of Crimea. The criteria for classifying small and medium-sized business entities as small and medium-sized enterprises in Russia and abroad are given. A comparative characteristic of small business taxation systems in the Republic of Crimea is analyzed; problems and trends in the development of small businesses as well as the foreign experience of tax regulation of small business activities are considered. Special tax regimes that are most popular among Crimean businessmen are shown. It is concluded that the establishment of a modern infrastructure for supporting small and medium-sized businesses should be continued along with the development of a system of providing consulting services, improving the training and upgrading the skills of modern entrepreneurs.

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Dimitriadou, Eleni, Asimina Kouriati, Sofia Karampela, Anna Tafidou, and Thomas Bournaris. "The Three Dimensions of Small Accommodation Businesses and Their Efficiency." Tourism and Hospitality 4, no. 3 (August 28, 2023): 467–82. http://dx.doi.org/10.3390/tourhosp4030029.

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Measuring efficiency and determining factors that may influence it are very important steps to improve the businesses’ competitive position, growth, and sustainability. This paper aims to investigate the efficiency of small accommodation businesses located in Greek non-coastal areas and to determine a set of factors that may affect it, from the perspective of the three dimensions of family businesses (family, business, ownership). The method adopted, in order for the research objective aim to be fulfilled, is the two-stage Data Envelopment Analysis model. In the first stage, the efficiency was estimated from a sample of 150 businesses. In the second stage, the influence of various factors on the examined efficiency was investigated by implementing a Bootstrap Truncated regression. The results showed that the majority of the examined businesses presented a low level of efficiency. Regarding the determination of the factors, it occurred that the manager’s age, ownership form, and business type influenced the relative efficiency level in contrast to the factors of the business’s age, the manager’s sex and education level, the state of succession, as well as the manager’s agricultural employment. By fulfilling the aim of this study, a significant contribution to the relative literature and especially to the hospitality field is offered.

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Frolov, Sergiy, Victoria Strilec, and Ievgen Balatskyi. "Foresight technologies in financial provision of small business in Ukraine." Problems and Perspectives in Management 15, no. 1 (May 10, 2017): 200–209. http://dx.doi.org/10.21511/ppm.15(1-1).2017.07.

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The problems of formation of small business in Ukraine are caused by insufficient financial provision, ineffective mechanism of taxation and unsustainable state regulatory policies. The aim of the paper is analyze financial provision of small businesses and substantiation of its improvement scenarios with the use of foresight instruments. The paper evaluates the criteria of financial provision of small businesses. It offers the organizational mechanism of financial provision of small business. It also assesses the system of relations “state-small businesses” in the formation of financial provision of companies and identifies the main obstacles for the realization of small business potential. The use of foresight technologies in building scenarios for the formation of financial provision of small businesses is proposed. Stages and methods of systemic foresight are considered. The conclusion is made that financial provision of small business in Ukraine should be focused not only on changes in the legislation, but also on the improvement of state support of small businesses and expansion of the relationship “state-small businesses”.

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Mwepu Mbuya, Jean-Marie, Maria Bounds, and G. Goldman. "Selected skills required for sustainable small and medium businesses." Investment Management and Financial Innovations 13, no. 2 (July 14, 2016): 379–88. http://dx.doi.org/10.21511/imfi.13(2-2).2016.13.

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The objective of the study was to determine to what extent the selected skills contribute to the growth and the sustainability of small and medium businesses. In an attempt to understand the underlying factors contributing to the high failure rate of small and medium businesses, this study focused on the extent to which small and medium business owners from two age groups perceived five identified skills generally associated with entrepreneurial and business behavior as conducive to either success or failure. A lack of entrepreneurial and business skills impacts on the growth and survival of small and medium businesses in the Johannesburg Metropole. A quantitative study approach using structured survey questionnaires was used amongst 150 small and medium businesses in the Johannesburg Metropole. Factor analysis was used to analyze the responses gathered from the survey. Findings indicated that all selected entrepreneurial skills (leadership, creativity and innovation, networking, goal-setting and time management) appeared to be critical for small and medium businesses sustainability and growth. Although previous researches have indicated that entrepreneurial skills played crucial role in small and medium businesses sustainability, this study highlighted some of the key skills and attributes that SMEs owners should possess in order to operate their business ventures successfully

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Kariyakarawana, K. I. P., K. M. Panditharathna, R. S. Ranwala, and G. K. S. Nimeshi. "Financial Mismanagement of Small Businesses: A Study Based on the Hotel Industry in Nuwara Eliya District." International Journal of Accounting and Business Finance 9, no. 2 (December 31, 2023): 188–207. http://dx.doi.org/10.4038/ijabf.v9i2.148.

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The purpose of the study was to identify the financial mismanagement of small businesses and their effect on the business’s success. This research used the qualitative approach and continued the study through the general qualitative method. Sample were selected based on the purposive sampling method. Accordingly, data collection was done through in-depth interviews with owners of six small businesses in the Talawakele - Lidula Municipal Council area in the Nuwara Eliya District. The data were analysed, and themes were derived using thematic analysis. The main mismanagement identified from the study was mismanaging start-up capital, cash flows, budgetary system, personal spending, retained earnings, and working capital. Due to these mismanagements, businesses cannot run with a proper plan. The findings of this study will enable small businesses to identify their financial mismanagement. These findings will also help policymakers to identify the areas that are required to improve the financial management literacy of small business owners.

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Ma'aji, Muhammad M. "Modelling business failure among small businesses in Nigeria." Pressacademia 6, no. 2 (June 30, 2019): 72–81. http://dx.doi.org/10.17261/pressacademia.2019.1046.

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Yrle, Augusta C., and Sandra J. Hartman. "E-business: an outsourcing solution for small businesses." International Journal of Management and Enterprise Development 1, no. 3 (2004): 268. http://dx.doi.org/10.1504/ijmed.2004.004525.

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Maulana, Hanhan, E. S. Soegoto, and R. Syahputra. "Technopreneurship in Small Businesses." International Journal of Entrepreneurship & Technopreneur 1, no. 1 (June 25, 2021): 25–30. http://dx.doi.org/10.34010/injetech.v1i1.5468.

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The purpose of this study is to show reports that revealed small businesses in Indonesia have many concerns about survival, competitiveness, and efficiency due to related issues such as finance, lack of information and knowledge, capabilities and capacity. This research is based on problems related to IT implementation in Indonesia. It determines the problems associated with implementation and identifies factors for successful IT implementation in Indonesia. The descriptive qualitative method with literature review was carried out to obtain data that has been changed in the form of book notes, newspapers, agendas, inscriptions, minutes of meetings, and magazines. This study intends to be a reference in the development of small businesses in Indonesia who are very concerned about the development of technology that can improve small businesses to utilize social media as promotion.

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Kennedy, Jay P. "Asset misappropriation in small businesses." Journal of Financial Crime 25, no. 2 (May 8, 2018): 369–83. http://dx.doi.org/10.1108/jfc-01-2017-0004.

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Purpose This paper aims to increase the understanding of the types of insider financial frauds that occur within small businesses by focusing on a sample of businesses that have not employed a certified fraud examiner (CFE) in response to employee theft. Design/methodology/approach The survey data analyzed come from 102 small businesses (100 employees or fewer) in a midsized Midwestern city in the USA, and reflect 125 reported employee thefts. Findings The study results indicate that small businesses that do not hire a CFE report certain thefts with greater and lower frequencies as compared to small businesses that do hire a CFE. For particular types of frauds, CFEs may be no more useful than the efforts of business owners or managers, and other employees. Practical implications There may be important organizational differences between businesses that hire CFEs and those that do not, differences related to the ways in which business finances are maintained, the ways in which specific controls are used and the ability of employees to access business resources. These factors may create business-based opportunity structures that make particular types of insider financial frauds more or less likely to occur within a particular business. Originality/value Existing research on insider financial frauds may not appropriately account for small businesses that cannot afford, or are unwilling, to hire a CFE. The findings discussed in this paper contribute to a more complete picture of the types of frauds that small businesses experience, as well as how these businesses deal with insider theft.

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Prigoda, Ludmila, Tatiana Paladova, and Elena Malceva. "SMALL BUSINESSES CREDITWORTHINESS ASSESSMENT." MEST Journal 1, no. 1 (January 15, 2013): 27–36. http://dx.doi.org/10.12709/mest.01.01.01.03.pdf.

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Wyer, Peter, and Jane Mason. "Empowerment in small businesses." Participation and Empowerment: An International Journal 7, no. 7 (November 1999): 180–93. http://dx.doi.org/10.1108/14634449910298169.

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Zinnatullin, R. R. "DIGITALIZATION OF SMALL BUSINESSES." OpenScience 4, no. 3 (2022): 44–54. http://dx.doi.org/10.51632/2658-7939_2022_4_3_44.

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Темирсултанова, А. Н., and О. М. Алиев. "Digitalization of small businesses." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 185–90. http://dx.doi.org/10.34925/eip.2020.118.5.035.

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В статье исслледуется циифровая стоорона деятелльности суб бъектов малоого предприниматтельства в России, дано понятие малого преедприниматеельства, прооцесса цифрровизации предприннимательскоой деятельноости. Основнная часть иссследования ззаключаетсяя в проведен ии анализа цифроовизации в ссфере малогго предприниимательстваа. Выделены недостаткии данного прроцесса и определеены возможные пути совеершенствоваания. The aarticle consideers the developopment of the digital econommy. The mainn trends in thee development of ddigitalization aare identified. The analysis oof the main inndicators of thee degree of didigitalization off countries is carriedd out and the rrating of the RRussian Federration on the wworld stage is determined. TThe problemss hindering digitalizattion in Russia are identified and recommeendations are given to comppany executivees.

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САЛЬКИНА, А. Р. "TAXATION OF SMALL BUSINESSES." Экономика и предпринимательство, no. 11(160) (December 21, 2023): 581–85. http://dx.doi.org/10.34925/eip.2023.160.11.108.

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Система налогообложения малого бизнеса имеет достаточно широкую специфику рассмотрения и применения. На данный момент в России действует несколько возможных систем уплаты налогов для малого бизнеса. Для динамичного развития предприятия и положительного притока капитала, необходим грамотный подход при выборе системы налогообложения, который также позволит развивать экономику нашей страны. Также необходимо учитывать современные факторы становления и развития малого бизнеса, которые несомненно имеют огромное влияние на приток капитала в бюджет государства посредством взимания налогов. The system of taxation of small businesses has a fairly wide specificity of race-looking and application. At the moment, there are several possible tax payment systems for small businesses in Russia. For the dynamic development of the enterprise and the productive inflow of capital, a competent approach is needed when choosing a system of cash and taxation, which will also allow us to develop the economy of our country. It is also necessary to take into account the modern factors of the growth and development of small businesses, which undoubtedly have a huge impact on the flow of capital to the state budget by means of tax collection.

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VASIUTA, Viktoriia, Anastasiia PUTRIA, and Vladislav PIVOVAROV. "STATE OF SMALL BUSINESS DEVELOPMENT IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 312, no. 6(1) (December 29, 2022): 160–64. http://dx.doi.org/10.31891/2307-5740-2022-312-6(1)-22.

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The article examines the current state of development of small business in Ukraine, identifies the main problems that hinder it. The development of small business is a necessary condition for unlocking the economic and innovative potential of the country. Small enterprises are able to resist monopolistic structures, keep a balance between the interests of market participants, create all market segments and make them a variety of products and services. The authors emphasize the need to support the functioning and development of small businesses. The presence of a large number of small enterprises in the country’s economy gives the economic system flexibility, maneuverability, adaptability to a rapidly changing environment and market conditions. The economic space of Ukraine has a powerful potential and has ample opportunities for the development of small businesses and entrepreneurship in general. In Ukraine, freedom of entrepreneurship means a real opportunity for citizens to engage in legal activities. This is enshrined in the Constitution of Ukraine, which guarantees everyone the right to engage in entrepreneurial activities that are not prohibited by law. Modern Ukrainian scientists have studied the general characteristics of the functioning of small businesses in Ukraine in modern conditions. The dynamics of the number, composition and structure of small businesses in Ukraine for 2012–2021 is analyzed. Analysis by type of economic activity showed that such areas of activity as trade and services are in priority. The authors note that in their activities small businesses experience problems associated with the financial component. In 2020, in addition to the existing ones, problems were added that caused quarantine restrictions due to the COVID-19 pandemic. The Government of Ukraine provided support to the business sector. Credit holidays were introduced, tax preferences were provided, and targeted and informational support was provided for small and medium-sized businesses. Small business in Ukraine is forced to overcome a number of macroeconomic obstacles, the main reasons for which are the unstable economic situation in the country. Creating favorable conditions for the development of small business is one of the main ways for the state to get out of the economic crisis in war conditions.

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FILIN, Sergei A., Lyubov' A. CHAIKOVSKAYA, Ainura N. AITYMBETOVA, El'mira E. ZHUSSIPOVA, and Gul'mira K. ISAEVA. "U.S. taxation: The description and impact on small businesses." International Accounting 22 (February 12, 2021): 166–85. http://dx.doi.org/10.24891/ia.24.2.166.

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Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study. Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.

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Jones, Nory B., and C. Matt Graham. "Can the IoT Help Small Businesses?" Bulletin of Science, Technology & Society 38, no. 1-2 (February 2018): 3–12. http://dx.doi.org/10.1177/0270467620902365.

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The IoT (Internet of Things) can transform businesses by automating processes ranging from inventory management to robotics to automation, saving time, and money. However, can small businesses benefit from the IoT? This article explores the emerging role of the IoT in small businesses, the impact on their ability to compete in a rapidly changing digital environment, and their awareness, attitudes, perceptions, and willingness to adopt it. The research utilizes an initial exploratory approach based on a review of case studies in the literature, interviews with several economic development personnel and a few small and medium-size business managers. Benefits from the use of the IoT include increased efficiency in operations and reduced costs in businesses. The medium-size businesses interviewed have verified these benefits. However, the majority of economic development personnel and small businesses interviewed did not have much or any awareness of what IoT technologies were or their potential benefits.

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Worku, Zeleke. "The impact of poor quality municipal services on small enterprises." Investment Management and Financial Innovations 13, no. 3 (September 23, 2016): 274–79. http://dx.doi.org/10.21511/imfi.13(3-1).2016.14.

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A survey was conducted (2012 to 2014) in the City of Tshwane in order to assess and evaluate determinants of adequate municipal services that are routinely provided to operators of start-up business enterprises. Data used in the report come from 1.058 small businesses. The aim of research is to assess and evaluate the relationship between the quality of services and sustained viability in small business enterprises. The study was conducted against the background of a high failure rate among newly established small businesses in the City of Tshwane. The study showed that there was a significant association between positive perception of business operators on the quality of municipal services provided to them and viability of businesses. The percentage of viable business enterprises that were satisfied with the quality of services provided to them was 87%. The percentage of non-viable business enterprises that were satisfied with the quality of services provided to them was only 13%. Profitability in business enterprises was significantly affected by lack of capacity for fulfilling the business and entrepreneurial needs of newly established businesses [hazard ratio = 3.58; P = 0.000; 95% C. I. = (1.45, 5.46)], inappropriate policy [hazard ratio = 3.19; P = 0.000; 95% C. I. = (1.39, 5.28)], and lack of tailor made training programs directed at newly established small businesses [hazard ratio = 2.89; P = 0.000; 95% C. I. = (1.24, 4.77)]. In-depth interviews conducted with business operators led to similar findings. Keywords: city of Tshwane, small businesses, municipal services, perception, hazard ratio. JEL Classification: L26, H7, L8

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Morozko, N. I. "Small Business Promotion Factors." Economics, taxes & law 11, no. 3 (November 6, 2018): 64–70. http://dx.doi.org/10.26794/1999-849x-2018-11-3-64-70.

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The paper examines approaches to boosting small businesses by solving financial and economic problems of business functioning. The subject of the research is the factors that stimulate business development in tough economic circumstances. The purpose of the research was to identify the factors affecting the development of small businesses and ways of boosting their activities. To this end, a SWOT-analysis matrix for a small organization has been developed. The factors hampering the development of small businesses are revealed including reduced investment, lack of cooperation between large and small companies, significant tax burden on small companies, difficulties in obtaining loans and other sources of financing, insufficient financial support from the state, inefficient microfinance system, scarce introduction of standard leasing schemes into small businesses. As a result of the research, small business promotion policies have been suggested to spur the activities of small business entities. It is concluded that at present the tools available for boosing the small business activities are not used in the full range.

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Chukwurah, Margaret U., Anthony Okon Ben, Cletus Akpo Atah, F. Aduma Wonah, I. M. Idike, and Maria Ohobu Ingwe. "Digital Skills Required for the Sustainability of Small-Scale Businesses in Nigeria." Mediterranean Journal of Social Sciences 14, no. 6 (November 5, 2023): 67. http://dx.doi.org/10.36941/mjss-2023-0037.

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The study examines the digital skills required for the sustainability of small-scale businesses in Nigeria. To accomplish the goal of the study, two research questions and corresponding null hypotheses were developed to direct the investigation. Data were gathered using a researcher-designed instrument called the "Digital Skills Required for the Sustainability of Small-Scale Business Questionnaire (DSRSSSBQ)”. A survey research strategy was chosen for the study. Thirty-five (35) registered small businesses in total provided feedback on the instrument. The study's statistical methods included descriptive statistics and an independent t-test. The results of this study showed that the sustainability of small businesses in Nigeria greatly depends on having the necessary content marketing skills (CMS) and mobile phone marketing skills (MPMS). According to the research, among other recommendations, it was advised that owners of small enterprises adopt the use of digital marketing skills to improve the sustainability of their business’s operations, particularly in the 21st century's electronic age. Received: 27 August 2023 / Accepted: 2 October 2023 / Published: 5 November 2023

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Mandelbaum, Leonard. "Small Business Succession: The Educational Potential." Family Business Review 7, no. 4 (December 1994): 369–75. http://dx.doi.org/10.1111/j.1741-6248.1994.00369.x.

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Small and family-owned businesses play an important role in job creation. In this study, perceived barriers to succession planning are examined. Small business owners (most of whom were family businesses) were asked about these barriers to succession planning and the potential interest in educational programs for small businesses. Based on these data, potential tools and seminars were developed.

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Badenhorst-Weiss, J. A., and J. O. Cilliers. "Competitive advantage of independent small businesses in Soweto." Southern African Business Review 18, no. 3 (January 29, 2019): 1–21. http://dx.doi.org/10.25159/1998-8125/5683.

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Small businesses in Soweto face increasing competition from large retail chains located in shopping malls. In order to survive and grow, small business owners need to identify and focus on the competitive advantage they have over competing businesses. The aim of this article is to explore the various sources of a competitive advantage, focusing specifically on differentiation and a unique value package as a market strategy to ensure competitiveness and sustainability for formal independent small businesses in Soweto. In this study, it was found that sustainable businesses (older small businesses with a growing income tendency) tend to perform a competitor analysis regularly. It was further determined that sustainable businesses regard price, shopping hours, personal attention and close relationships as important differentiating elements. They also include product quality, best brands and variety as important elements of their value package. It was found that sustainable small businesses use the elements of their value packages better than stagnating or shrinking businesses. The conclusion can be reached that sustainable formal independent small businesses stay competitive by differentiating themselves on the elements of the unique value package they offer to customers.

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Kulakov, Nikolay Vitalievich. "Directions of ensuring the business activity of small businesses." KANT 41, no. 4 (December 15, 2021): 62–67. http://dx.doi.org/10.24923/2222-243x.2021-41.11.

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The purpose of the study is to study the theoretical foundations of the business activity of the enterprise and develop measures to improve it on this basis. The article discusses the theoretical aspects of transformation, regulation and increase of business activity of economic entities. The analysis of the business activity of the enterprise reflects a systematic assessment of the efficiency of the use by the business entity of its resources, which ensures the achievement of positive results and the creation of a favorable investment climate, maintaining a stable financial condition and constant expansion and growth of production and sales volumes. The scientific novelty lies in the development and refinement of theoretical provisions and the definition of directions for increasing the business activity of small businesses. As a result, the main directions of increasing business activity have been identified.

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Pankl, Robert R. "Marketing the Public Library's Business Resources to Small Businesses." Journal of Business & Finance Librarianship 15, no. 2 (March 2, 2010): 94–103. http://dx.doi.org/10.1080/08963560903554641.

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Chow, Clement Kong-Wing, and Michael Ka Yiu Fung. "Small businesses and liquidity constraints in financing business investment." Journal of Business Venturing 15, no. 4 (July 2000): 363–83. http://dx.doi.org/10.1016/s0883-9026(98)00014-7.

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Nurfitri, Ade Rachmawati. "Adoption of Information and Communication Technology in Small Businesses." Journal of Advanced Research in Dynamical and Control Systems 12, no. 3 (March 30, 2020): 659–63. http://dx.doi.org/10.5373/jardcs/v12i3/20201930.

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Dębski, Maciej, and Łukasz Sułkowski. "Hospitality in the image of small family accommodation businesses." Innovative Marketing 15, no. 1 (February 15, 2019): 13–29. http://dx.doi.org/10.21511/im.15(1).2019.02.

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Small and micro businesses form the largest group of entities offering services to tourists in tourist destinations. A majority of them are family businesses accommodation facilities. The study tests the hypothesis that the family nature of a business offering accommodation services can be a source of real competitive advantage being of significance for a certain group of clients. The advantage can be shaped by creating an image based on the owner’s involvement and hospitality. As the literature research indicated, in the case of the businesses described, it is relatively easy to develop a bond between the facility’s manager and their clients. The deliberations were extended by an empirical study conducted on a group of young people from Poland and Ukraine. Its results have indicated that accommodation services are significant elements of the satisfaction among the clients surveyed, and that in the group surveyed, the key reason for a trip is the intention to “experience and learn” and not comfort. It has also been confirmed that the determinants of accommodation services related to broadly defined hospitality are significant, however, not key in the group analyzed.

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Makhitha, K. M. "Do small craft businesses need strategic marketing to survive?" Investment Management and Financial Innovations 13, no. 2 (July 14, 2016): 399–404. http://dx.doi.org/10.21511/imfi.13(2-2).2016.15.

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The purpose of this paper was to determine if small craft producer businesses need strategic marketing to survive. Existing literature on strategic marketing and the craft industry in South Africa (SA) was used to answer the following question: do small craft businesses need strategic marketing to survive? Since craft producers lack access to the market, they face major challenges in marketing their products successfully. Secondary research was used to determine the need of strategic marketing by craft producers in SA. Strategic marketing is crucial since craft producers must research changes developments taking place in the market and to be able to develop an appropriate marketing strategy to sustain their businesses. This will enable craft producers to identify customers and to formulate an appropriate marketing strategy to reach their chosen target market. The research revealed it enables them to identify customers and to formulate an appropriate marketing strategy to reach their chosen target market. The study revealed that craft producers do need strategic marketing to survive in South Africa

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Makaya, Wilson Freddy. "Main Motivations for Interntionalisation of Small High-Tech Businesses." International Journal of Research Publication and Reviews 5, no. 1 (January 24, 2024): 5736–47. http://dx.doi.org/10.55248/gengpi.5.0124.0371.

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Ambo Upe, Jusni, and Andi Aswan. "Internal factors improving viability of small food and beverage businesses: The case of Indonesia." Problems and Perspectives in Management 20, no. 1 (January 27, 2022): 117–27. http://dx.doi.org/10.21511/ppm.20(1).2022.11.

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Small food and beverage business is considered highly contributing to the economy as it has a close linkage with local micro and small businesses, both upstream and downstream. However, this business group faces challenges; many of them are unable to survive, grow, and compete with large ones. This study is intended to analyze internal factors affecting the performance of small food and beverage businesses in Indonesia. With the use of 100 samples of small businesses, the study applied OLS multiple regression to examine the four internal factors, which are entrepreneurial characteristics, marketing strategies, business capital, and innovation activity. The study results show that marketing strategies, business capital, and innovation activities have a positive and significant effect on the performance of small food and beverage businesses. These findings indicate that small businesses depend mostly on those three factors with different levels of intensity for different business locations. Businesses located in universities and hospital areas are likely to have low intensity compared to those located in office areas or crowded places. Differently, entrepreneurial characteristics do not affect performance. Likely, small entrepreneurs did not have a strong business interest, still expecting to work in government organizations and companies. They established a business due to family encouragement and economic needs. AcknowledgmentThe study on the small businesses in food and beverage sector is part of a research grant project from Hasanuddin University conducted by LP2M (Institute for Research and Community Services Institute of Hasanuddin University). In carrying out this study, the involvement of a number of agencies cannot be ignored: Cooperatives and Small and Medium Size Regional Office of South Sulawesi Province and Cooperatives and Small and Medium Size Regional Office of Makassar City.

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Osman, Nor Hasni, and Abdul Aziz Jemain. "Selection of Small Business Practices Priorities." Journal of Business Management and Accounting 3 (February 23, 2020): 51–60. http://dx.doi.org/10.32890/jbma2013.3.0.8884.

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Small business plays an important role in Malaysian business systems. This is because it contributes to the national economic growth by creating job opportunities. As job creators, small businesses must secure access to financial resources but the critical issue surrounding the survival of small businesses is their financial management. Thus, this study approaches small business specifically to examine their financial practices in doing business. This study succeeded in interviewing 185 entrepreneurs in Kedah, which are involved in five different business sectors. These businesses include food and furniture sectors in the manufacturing area; and catering, groceries, and tailoring from the trade and service area. All these businesses represent the most important small businesses that are operating in Kedah. The selection for business practice priorities was done through a fuzzy approach. This approach had been utilised in investigating the linguistic data of business practices. The results showed that updating bookkeeping records is a dominant practice among the entrepreneurs across all sectors, except for the food processing business.

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Benkraiem, Ramzi, and Anthony Miloudi. "ICT Small Businesses Access To Bank Financing." Journal of Applied Business Research (JABR) 28, no. 1 (December 21, 2011): 27. http://dx.doi.org/10.19030/jabr.v28i1.6681.

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Studying small businesses in the ICT industry is of major importance for at least two reasons. First of all, small businesses play a crucial role in supporting growth and creating jobs. Secondly, the ICT industry in France, as in most developed countries, is one of the pillars upon which tomorrows economy will be built. Therefore, this article aims at studying access to bank financing by French small businesses in the ICT industry. The analysis covers a sample of 539 firm-years. The empirical results seem to show that these businesses encounter difficulties accessing bank debt and financing their assets, among other things. These difficulties are particularly more significant for small businesses in the service segment than for those in the production segment.

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Journal articles on the topic 'Small businesses'

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