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Full-Text Articles in Business
Small And Medium Enterprise Productivity And Its Determinants: Evidence From Vietnamese Manufacturing Smes, Cong Nguyen, Charles Harvie, Amir Arjomandi
Small And Medium Enterprise Productivity And Its Determinants: Evidence From Vietnamese Manufacturing Smes, Cong Nguyen, Charles Harvie, Amir Arjomandi
Faculty of Business - Papers (Archive)
No abstract provided.
Thai Manufacturing Small And Medium Sized Enterprise Technical Efficiency: Evidence From Firm-Level Industrial Census Data, Teerawat Charoenrat, Charles Harvie, Yot Amornkitvikai
Thai Manufacturing Small And Medium Sized Enterprise Technical Efficiency: Evidence From Firm-Level Industrial Census Data, Teerawat Charoenrat, Charles Harvie, Yot Amornkitvikai
Faculty of Business - Papers (Archive)
Thai manufacturing small and medium sized enterprises (SMEs) face intense competition in domestic and foreign markets. Given their importance to the economic development of the country it is important to have a clear understanding of their readiness to face the rigors of international competition, including the barriers and specific problems that they face. This study uses a stochastic frontier analysis (SFA) and technical inefficiency effects model to analyze the technical efficiency of Thai manufacturing SMEs and key factors impacting upon it. Analysis of cross-sectional data from a 2007 census of Thai manufacturing SMEs indicates that their weighted average technical efficiency …
Factors Affecting The Technical Inefficiency Of Thai Manufacturing And Exporting Small And Medium Sized Enterprises: A Stochastic Frontier Analysis (Sfa), Yot Amornkitvikai, Charles Harvie, Teerawat Charoenrat
Factors Affecting The Technical Inefficiency Of Thai Manufacturing And Exporting Small And Medium Sized Enterprises: A Stochastic Frontier Analysis (Sfa), Yot Amornkitvikai, Charles Harvie, Teerawat Charoenrat
Faculty of Business - Papers (Archive)
This study employs a stochastic frontier analysis (SFA) and technical inefficiency effects model to predict the technical efficiency of 3,168 Thai manufacturing and exporting SMEs, analyze their returns to scale and key factors impacting on their technical efficiency. Analysis of cross-sectional data from a 2007 census of Thai manufacturing SMEs indicates that their average technical efficiency is approximately 69.72 percent, signifying a moderate level of technical inefficiency which is reducing potential output. With respect to each group of manufacturing and exporting SMEs, SMEs exporting to East Asia have a level of technical efficiency of 0.7081, followed by SMEs exporting to …
Website Intangibles Disclosure And Corporate Growth Reputation Of Small Businesses, Indra Abeysekera
Website Intangibles Disclosure And Corporate Growth Reputation Of Small Businesses, Indra Abeysekera
Faculty of Business - Papers (Archive)
Abstract presented at the European Accounting Association 35th Annual Congress, Ljubljana, Slovenia, 9-11 May 2012.
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
Faculty of Business - Papers (Archive)
From 1 July 2005, small business taxpayers using the Simplified Tax System and with a turnover of $50,000 or less are allowed a tax offset of 25 per cent on their tax payable. If turnover exceeds $50,000, the tax offset phases out at 1 per cent until the turnover reaches $75,000. This tax concession was part of the government's election statement made on 26 September 2004 in which the government stated that it wanted to assist and encourage small business entrepreneurs, particularly those set up from home. The steps involved in calculating the amount of tax offset that can be …