Open Access. Powered by Scholars. Published by Universities.®

Entrepreneurial and Small Business Operations Commons™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 4141 - 4170 of 4458

Full-Text Articles in Entrepreneurial and Small Business Operations

Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black Jan 2001

Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black

Mountain Plains Journal of Business and Technology

Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.

Go to article

E-Commerce Package For Small Retailers (E-Pack), King Hock Kenny Teoh Jan 2001

E-Commerce Package For Small Retailers (E-Pack), King Hock Kenny Teoh

Student Works (2000-2009)

The e-Commerce Package for Small Retailers (E-Pack) is a Web-based application. which serves as a platform to assist small retailers in developing their businesses using the power of the Internet. At the same time, E-Pack will also serve as an agent in promoting the Internet as an alternative means of expanding the coverage of one's business and making it known to the entire world. E-Pack is basically divided into two main modules, the shopper's module and the administrator module. The shopper's module deals with the client side of E-Pack such as the online catalogues, shopping cart, and checkout counter, while …

Go to article

Industri Kecil Dan Sederhana Malaysia Dalam Ekonomi Global, Abdul Jabbar Abdullah Jan 2001

Industri Kecil Dan Sederhana Malaysia Dalam Ekonomi Global, Abdul Jabbar Abdullah

Student Works (2000-2009)

Ekonomi dunia masa kini telah memperlihatkan pelbagai perkembangan yang menarik. Era ledakan teknologi maklumat liberalisasi dan globalisasi serta K­ ekonomi memberikan cabaran baru kepada sektor pemiagaan dan industri. Jelas transfonnasi dan perubahan struktur ekonomi tersebut menjadikan tekanan persaingan pemiagaan tennasuk sektor industri bertambah sengit. Hanya industri yang mempunyai daya saing yang kukuh mampu bertahan. Bagaimanapun, sektor perkilangan terutarnanya sektor industri kecil dan sederhana (IKS) di Malaysia terus dilingkari oleh masalah tradisi yang seolah-olah tiada penghujung. Masalah kewangan, penggunaan teknologi yang minimum dengan kualiti keluaran yang rendah sentiasa menjadi isu utama yang menjcjaskan perkembangan sektor tersebut. Justeru, kemampuan IKS dalam mengharungi …

Go to article

Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany Jan 2001

Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany

Accounting Faculty Publications

The accounting profession is attempting to redefine itself, in part by expanding the types of services it provides. This expansion of services has raised questions about whether CPA firms can maintain their independence and still provide an ever-increasing array of other types of services to audit clients. In this study we addressed financial statement user perceptions about CPA firms performing internal auditing outsourcing activities—an area in which CPAs are becoming increasingly involved.

Go to article

Business Success In Small And Medium Sized Enterprises Through The Implementation Of The Techniques Of World Class Business And Benchmarking, Dónal Ó Liatháin Jan 2001

Business Success In Small And Medium Sized Enterprises Through The Implementation Of The Techniques Of World Class Business And Benchmarking, Dónal Ó Liatháin

Theses

‘ Europe is losing its competitiveness ‘ was the underlying message in the Tanaiste’s, Ms Mary Harney, opening address, at the 3^^ annual Benchmarking Conference held in the O’Reilly Hall, Dublin, on the 28^^ of February 2001. According to the latest figures from the European Commission, the European GDP lags its Japanese and American rivals by 17% and 33% respectively. Small and medium sized enterprises provide over 66% of the European Community employment and 65% of the turnover, which indicate the vital role played by small and medium sized enterprises in Europe’s economy. The objective of this thesis was to …

Go to article

Networking Strategy Of Boards: Correlates, Performance Effects, And Implications For Small And Medium-Sized Enterprises, Gerard George, D. Robley Wood, Raihan Khan Jan 2001

Networking Strategy Of Boards: Correlates, Performance Effects, And Implications For Small And Medium-Sized Enterprises, Gerard George, D. Robley Wood, Raihan Khan

Research Collection Lee Kong Chian School Of Business

Development of linkages with the external environment, e.g. interlocks, is a mechanism to access scarce resources. Creating and maintaining these linkages may be an organizational capability that creates a competitive advantage for small and medium-sized enterprises (SMEs). A partial model of networking strategy is proposed, which includes measures of board composition, interlocks, entrepreneurial orientation and environmental hostility. Analysis of 70 community bank Chief Executive Officer (CEO) responses (58% response rate) lends support to the proposition that firms with a networking strategy performed better (higher return on assets (ROA) and higher return on expenditure (ROE)) than those firms that did not …

Go to article

The Implementation Of Strategic Planning In Irish Hotel Groups., Frances Alexandra Keys Jan 2001

The Implementation Of Strategic Planning In Irish Hotel Groups., Frances Alexandra Keys

Masters

The primary objective of this research was to examine the relative importance and success of forty factors over the past five years (1994-1999) that have facilitated and/or impeded the implementation of strategic plans within Irish hotel groups. This research studied twenty-four hotel groups, which consisted of ninety-five strategic business units. An extensive review of strategic management literature by theorists such as Andrews(1971); Ansoff (1990); Chandler (1962); Cole (1997); Day (1984); Drucker (1969); Greenley (1986, 1989); Gupta (1986); Hayes (1985); Hofer (1973, 1976); Mintzberg (1978, 1987, 1990, 1994); Ohmae (1988); Porter (1980, 1985, 1991); Schaffer (1984); Schendel and Hatten (1972); Thompson …

Go to article

Small Business Owners' Measures Of Success, Elizabeth A. Walker Jan 2001

Small Business Owners' Measures Of Success, Elizabeth A. Walker

Theses: Doctorates and Masters

Small business plays a significant part in the economy of all nations because of its revenue contribution and as a generator of employment. In the Australian context, small businesses account for 85% of all businesses, employ 40% of the total workforce and contribute $75 billion annually to Industry Gross Product. All of these numerical indicators highlight the financial importance of small business, which is also how small business success has traditionally been measured. These traditional success measures have been by increases in financial performance criteria, such as return on investment, turnover or profit, or by increases in number of staff.

Go to article

Personal Income Taxes And The Growth Of Small Firms, Robert Carroll, Douglas Holtz-Eakin, Mark Rider, Harvey S. Rosen Oct 2000

Personal Income Taxes And The Growth Of Small Firms, Robert Carroll, Douglas Holtz-Eakin, Mark Rider, Harvey S. Rosen

Center for Policy Research

This paper investigates the effect of entrepreneurs’ personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected the growth of their firms as measured by gross receipts. We find that individual income taxes exert a statistically and quantitatively significant influence on firm growth rates. Raising the sole proprietor’s tax price (one minus the marginal tax rate) by 10 percent increases receipts …

Go to article

From Basement Operation To $80 Million, Barry Blau Sep 2000

From Basement Operation To $80 Million, Barry Blau

New England Journal of Entrepreneurship

NEJE Editors interview Barry Blau, entrepreneur from Westport, Connecticut

Go to article

Credit And Banking: What Every Small Entrepreneur (And Banker) Must Know By K C Nanda, Response Books, New Delhi, 1999, Pp 289, P Rice: Rs 395 (Cloth) Rs 225 (Paper)., M S Sriram Sep 2000

Credit And Banking: What Every Small Entrepreneur (And Banker) Must Know By K C Nanda, Response Books, New Delhi, 1999, Pp 289, P Rice: Rs 395 (Cloth) Rs 225 (Paper)., M S Sriram

IIMB Management Review

There have been some very interesting books in the recent past on the small industry. With competition increasing and protection for various sectors being selectively removed, it is time that we looked at some sectors which have been accorded protection in the past - like co-operatives and small industries- and see how they have been performing. It is also important for us to get some insights into recent research and practice in these sectors. In this
context, K C Nanda's book raises our level of expectation. However as one reads through the pages and pages of casual conclusions and off-the-cuff …

Go to article

Foreign Franchiser Entry Into Developing Countries, Gary J. Castrogiovanni, George Vozikis Sep 2000

Foreign Franchiser Entry Into Developing Countries, Gary J. Castrogiovanni, George Vozikis

New England Journal of Entrepreneurship

Through franchising, individuals can acquire needed business skills and experience, which then could be diffused to nonfranchise sectors of the economy.

Go to article

Antecedents Of Small Business Performance, Matthew Rutherford, Sharon Oswald Sep 2000

Antecedents Of Small Business Performance, Matthew Rutherford, Sharon Oswald

New England Journal of Entrepreneurship

This article focuses on what makes small businesses successful and whether consistent patterns of success can be identified.

Go to article

Why Entrepreneurs Establish Firms: Competition, Protection Costs, And The Rise Of The Firm, Rado Kotorov Sep 2000

Why Entrepreneurs Establish Firms: Competition, Protection Costs, And The Rise Of The Firm, Rado Kotorov

New England Journal of Entrepreneurship

This article presents an alternative perspective on the nature and function of the firm.

Go to article

Examining The Role Of Social Network Size And The Structural Holes, Robert P. Singh, Ralph Hybels, Gerald E. Hills Sep 2000

Examining The Role Of Social Network Size And The Structural Holes, Robert P. Singh, Ralph Hybels, Gerald E. Hills

New England Journal of Entrepreneurship

This study examines the importance of social network size and structural holes within the network to the entrepreneurial opportunity recognition process.

Go to article

Lessons From The Sandbox, Ed Chung Sep 2000

Lessons From The Sandbox, Ed Chung

New England Journal of Entrepreneurship

Ed Chung reviews Alan Gregerman's Lessons from the Sandbox

Go to article

Developmental Financial Institutions As Catalysts Of Entrepreneurship In Emerging Economies, Gerard George, Ganesh N. Prabhu Jul 2000

Developmental Financial Institutions As Catalysts Of Entrepreneurship In Emerging Economies, Gerard George, Ganesh N. Prabhu

Research Collection Lee Kong Chian School Of Business

With ongoing privatization efforts in emerging economies, governments have supported developmental financial institutions (DFIs) to spur entrepreneurial activity. The authors use stakeholder theory to suggest that postprivatization stakeholders differ in their preference to seek DFI support. The authors then posit that national developmental priorities influence the DFI's willingness to be involved in the governance of the privatized firm, and they discuss implications of DFI involvement for value creation and entrepreneurship in emerging economies.

Go to article

Entrepreneurial Strategies And Policies: The Innovator’S Choice: By Mathew J Manimala, New Delhi: Sage Publications, 1999, Rajnish Karki Jun 2000

Entrepreneurial Strategies And Policies: The Innovator’S Choice: By Mathew J Manimala, New Delhi: Sage Publications, 1999, Rajnish Karki

IIMB Management Review

The book is an original and comprehensive work of research on entrepreneurship. It is an important contribution on the subject, and the work is certainly among the most rigorous management research done in India. The research departs from conventional research on entrepreneurship in two significant ways one, it focuses on the question of ‘what entrepreneurs do’ rather than on ‘what entrepreneurs are’ two, it empirically tests an existing typology of entrepreneurs. The case survey methodology, though not very common in management research, brings quantitative rigour to a work based on qualitative data.

Go to article

Mentoring And Self-Management Career Strategies For Entrepreneurs, Ellen A. Ensher, Susan E. Murphy, Charles M. Vance Jun 2000

Mentoring And Self-Management Career Strategies For Entrepreneurs, Ellen A. Ensher, Susan E. Murphy, Charles M. Vance

Management Faculty Works

The purpose of this article is to examine the literature on self management and mentoring to develop practical methods of enhancing the career success of entrepreneurs. The authors believe that both behavioural and cognitive self-management strategies can be useful to entrepreneurs. These techniques include goal-setting, self-observation, self-rewards, cueing, self-talk, visualization and the active reframing of obstacles into opportunities. In addition, the varying roles and functions of mentors, including emotional, vocational and role modelling support, will have many positive benefits for both entrepreneurial proteges and mentors. Recommendations for furture research and an entrepreneurial model of career development are provided.

Go to article

Achieving Growth Through Corporate Partnerships And Joint Ventures: Will Singapore's Strategic Leap Into The Region Work?, Ravinder K. Zutshi, Wee Liang Tan Jun 2000

Achieving Growth Through Corporate Partnerships And Joint Ventures: Will Singapore's Strategic Leap Into The Region Work?, Ravinder K. Zutshi, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

One of the characteristic features of the East Asian economic development strategy has been the interventionist role of the government in the economic sphere (Amsden 1989; Kwon 1994; Wade 1990; Zutshi and Gibbons 1998). Governments in East Asia have traditionally, worked closely with the private sector. As a result unique business systems embedded in networks and alliances have evolved in countries like Taiwan, Japan, Korea and Singapore (Hamilton and Biggard 1988). Singapore has attempted to extend this model of strategic cooperation beyond its borders into the region. Schein (1996) identifies a number of major development eras in the evolution of …

Go to article

Transforming The Entrepreneurial Landscape: Emergent Innovative Behaviors In Internet Firms, Jill Kickul, Lisa Gundry Apr 2000

Transforming The Entrepreneurial Landscape: Emergent Innovative Behaviors In Internet Firms, Jill Kickul, Lisa Gundry

New England Journal of Entrepreneurship

Implications for opportunity identification, alliance formation, and strategic orientation of Internet entrepreneurs are presented as preliminary steps toward a new "netpreneurship" model of business formation.

Go to article

Good Stuff Cheap, Jerry Ellis Apr 2000

Good Stuff Cheap, Jerry Ellis

New England Journal of Entrepreneurship

Gina Vega interviews Jerry Ellis, Founder and CEO, Building #19

Go to article

New Product Development, Steve Kaye Apr 2000

New Product Development, Steve Kaye

New England Journal of Entrepreneurship

NEJE Editors interview Steve Kaye, CEO of Steve Kaye New Products, Inc.

Go to article

Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …

Go to article

New And Small E-Commerce Ventures: The Importance Of Legitimacy And Trust, Gregory Murphy, Dennis Smart Apr 2000

New And Small E-Commerce Ventures: The Importance Of Legitimacy And Trust, Gregory Murphy, Dennis Smart

New England Journal of Entrepreneurship

This article reviews literatures on legitimacy, trust, and e-commerce and integrates them to propose a model of strategies designed to enhance the perceived legitimacy and trustworthiness of ventures.

Go to article

The Digital Economy: A Golden Opportunity For Entrepreneurs?, Maheshkumar Joshi, Ira Yermish Apr 2000

The Digital Economy: A Golden Opportunity For Entrepreneurs?, Maheshkumar Joshi, Ira Yermish

New England Journal of Entrepreneurship

Does the network economy strengthen brands, suppliers alliances, customer relationships, and the value of information-or does it obliterate them?

Go to article

A Strategic Model Of The Franchise Form Of Business Organization, James Bronson, James Faircloth Apr 2000

A Strategic Model Of The Franchise Form Of Business Organization, James Bronson, James Faircloth

New England Journal of Entrepreneurship

In this article, a franchise model is proposed which integrates aspects of external growth with internally generated growth outcomes of lowered costs and differentiation.

Go to article

Bed And Breakfast Homes: A Life Of Leisure Or A Stressful Encounter, Angela Miles, Darla Domke-Damonte Apr 2000

Bed And Breakfast Homes: A Life Of Leisure Or A Stressful Encounter, Angela Miles, Darla Domke-Damonte

New England Journal of Entrepreneurship

This qualitative study examines stressors and coping mechanisms in bed and breakfast (B&B) homes.

Go to article

Ebrands: Building An Internet Business At Breakneck Speed, John Callister Apr 2000

Ebrands: Building An Internet Business At Breakneck Speed, John Callister

New England Journal of Entrepreneurship

John Callister reviews Phil Carpenter's eBrands: Building an Internet Business at Breakneck Speed

Go to article

The Imperative For Energizing The Industrial Transformation In Nigeria., D. Olu Ajakaiye, A. Sesan Ayodele Apr 2000

The Imperative For Energizing The Industrial Transformation In Nigeria., D. Olu Ajakaiye, A. Sesan Ayodele

Bullion

The paper examined the imperative for energizing the industrial transformation. Given the foreign uncompetitive and high cost economic environment, the imperative for energizing the industrial transformation in Nigeria, is to create a conducive environment under which there would be free inflow of foreign investible funds. This may not be possible unless the current industrial environment changes to one whose enabling environment encourages industrial policy instruments that make Nigeria a least cost industrial producer. This suggests something drastic must be done policy-wise to modify the existing high bank-lending rate to make it supportive to the industrialization process. Besides, the depreciation of …

Go to article

First Prev Next Last