Viața culturală cotidiană a germanilor din Sibiu în anii 1934–1939

Understanding business exit is important because it significantly disturbs the industry balance which in turn affects the economy. Much extant research has explored entrepreneurial exit strategies in the context of developed countries. Certainly, very less is known about the exit intention of entrepreneurs from the micro, small, and medium enterprises in developing countries. As business ecosystem in India is different from developed countries, this study aims at empirically investigating the influence of psychological ownership on exit intention and passing-on option of Indian micro and small enterprise (MSE) owners using theory of planned behaviour. This study employs a survey method and 350 MSE owners are surveyed using a self-administered questionnaire. The findings suggest that strong psychological ownership negatively influences the exit intention of Indian MSE owners and exit intention partially mediates the relationship between strong psychological ownership and passing-on option. This knowledge will be helpful for enabling conditions for succession planning.

Understanding business exit is important because it significantly disturbs the industry balance which in turn affects the economy. Much extant research has explored entrepreneurial exit strategies in the context of developed countries. Certainly, very less is known about the exit intention of entrepreneurs from the micro, small, and medium enterprises in developing countries. As business ecosystem in India is different from developed countries, this study aims at empirically investigating the influence of psychological ownership on exit intention and passing-on option of Indian micro and small enterprise (MSE) owners using theory of planned behaviour. This study employs a survey method and 350 MSE owners are surveyed using a self-administered questionnaire. The findings suggest that strong psychological ownership negatively influences the exit intention of Indian MSE owners and exit intention partially mediates the relationship between strong psychological ownership and passing-on option. This knowledge will be helpful for enabling conditions for succession planning.

This article investigates the impact of internal and external factors on the acceptance and performance of digital transformation among owners of small and micro enterprises. The study divides the individual characteristics of small and micro enterprise owners into internal and external factors, aiming to analyze how these factors affect the acceptance and outcomes of digital transformation. We collected data from 300 small and micro enterprise owners in Quanzhou, Fujian Province, China through a questionnaire survey and conducted hypothesis testing. The research results show that owners of small and micro enterprises with a tendency to promote focus are more inclined to actively accept digital transformation, while a tendency to prevent focus has no significant impact on their acceptance. In addition, the external reactions of small and micro enterprise owners to digital transformation have a positive impact on their acceptance, while the acceptance of digital transformation significantly positively affects their utilization outcomes. Based on the research results, this article proposes targeted education and training programs, actively sharing successful cases, forming an information sharing network, and formulating various policy supports to promote the acceptance and utilization of digital transformation by small and micro enterprise owners. Meanwhile, this article also points out the limitations of the research and proposes directions for future research.

Objective: This study sought to explore how the owners of small medium enterprises in South Africa, understood green tax and the factors influencing tax compliance. Methods: Using a qualitative research design, data was obtained from a sample of 12 owners of small medium enterprises, who voluntarily consented to participate in the study. Data was collected using semi-structured interviews, using a virtual platform due to COVID-19 regulations. Thematic analysis was used to analyse the data. Results: Five broad themes emerged from this inquiry which revolved on how business owners understand green tax, factors affecting green tax compliance and the strategies to ensure green tax compliance amongst small medium enterprises. Conclusion: The study found that participants were in favour of green taxes which reflected a commitment to environmental protection. However, concerns regarding how the government utilised green taxes to ensure environmental protection emerged and consumers were found to be reluctant to pay higher premiums for green products, which affected overall tax compliance. Research implications: Greater education regarding the salience and value of green taxes amongst the owners of small medium enterprises is important. More research related to how to ensure green tax compliance and the role small medium enterprises play in green tax compliance will strengthen compliance and enable environmental sustainability. Originality/value: The study contributes to understanding the reasons behind a lack of compliance with regards to green taxes amongst small medium enterprises.

Since the inception of women enterprise fund in 2009 women entrepreneurs in different parts of the country have accessed the fund; these funds assist women in financing their enterprises and the growth of the enterprises and this contributes towards the overall social and economic development of Kenya as a country. Tharaka south district has made little access into the fund as compared to the neighboring Siakago and Mwingi South Districts that share similar geographical conditions. This study was to examine the factors influencing access to women enterprise fund by women micro and small enterprise owners in Tharaka South District. The study used a descriptive study and was delimited to Tharaka south district only. Stratified random sampling method was be used in selection of the respondents .Questionnaires with structured and unstructured questions were used in collecting primary data. Both qualitative quantitative techniques were used to analyze the data obtained from the field. Statistical package for social sciences (SPSS, for windows version 15.0) was used in data management and analysis. Findings were presented in the form of percentages, frequency tables and graphs.

The main objective of this study was to determine the factors that affect the use of accounting services by micro and small business enterprises in Dembi dollo town administration. To achieve this objective the necessary data was collected from micro and small business enterprise owners by using questionnaires. The study employed a mixed research approach i.e. both quantitative and qualitative research approaches. Stratified random sampling technique was used to select proportional number of samples from the target population of the study. The researcher used both descriptive and binary logistic regression analysis methods to analyze the raw data which was obtained from the respondents. The findings of the study was identified as family involvement with in the business operation and decision making, age of the enterprises, size of the enterprises, education level of the owners and knowledge and skill of the owners to use accounting services affects the use of accounting services by micro and small business enterprises in dembi dollo town administration. Based on the findings of the study, the researcher suggests that dembi dollo town micro and small enterprises office should give a basic business training to the concerned business enterprises about business entity concept, about the Peachtree software and its installation And finally the researcher suggests that the enterprises office should advice the owners of micro business enterprises to upgrade from micro to small because the owners of small enterprises are more likely to use accounting services than micro enterprise owners. Keywords : Accounting services, micro &small enterprises, family involvement, Competence, Inventory turnover period DOI : 10.7176/RJFA/11-1-02 Publication date: January 31 st 2020

In this paper, an attempt has been made to identify the extent of formal experience of small and medium enterprises (SMEs) in the field of human resource management (HRM). It also views the manifestations of SME owners’ experience in human resource management practices as well as in recruitment processes. On the other hand, it attempts to see if there is a connection between informality and the experience of the owners in the field of HRMs. Qualitative methods were used in this study. A random sample selection technique was used in the sample selection. Five small and medium enterprises were selected for this paper and semi-structured interviews were conducted with the owners of these enterprises. For the evaluation of the results, topics and categories were defined and afterwards interpreted based on the research questions of this paper. The results of this study have shown that there is a correlation between the formal experience of owners in relation to the implementation of human resource management practices and the informality of the enterprise. In this study, it is understood that owners of small and medium enterprises do not have formal experience in the field of HRMs and recruitment processes. The lack of experience of the owners in these fields has resulted in these SMEs not having formal practices in HRM and has influenced the increase of informality. The results of this paper can be considered as the first in this regard which is done in the Republic of Kosovo, known as a country with a developing economy. We also consider that this paper will open the possibility to conduct other researches in relevant areas which have not yet been addressed in Kosovo. Therefore, this paper can be considered as the first contribution in this area.

The study explores how inter-personal trusts between the Owners of Small Enterprises (OSEs) and their exchange partners affect the mitigation of Transaction Costs (TC) of Small Enterprises (SEs) in Sri Lanka. Data were collected from 373 SEs located in nine Districts representing all Provinces in Sri Lanka, by conducting face to face personal interviews with the respondents. The data were analyzed using Partial Least Squares-Structural Equation Modelling. Results revealed that inter-personal trust between the OSEs and exchange partners has negatively affected firm TC, providing sufficient evidence to conclude that inter-personal trust has a significant impact on mitigating TC of SEs and providing important insights for policy makers to focus their strategies on new direction on focus their strategies conventional approaches to support SEs.

In large and small villages, regardless of tourist attraction, cultural life is faded; people's initiative is low as urban migration is extremely high. Many ethnographic villagers do not realize that they live in a significant for the state areas. The younger generation is embarrassed by local traditions, folklore. The low level of aesthetic education (music, art, design, architecture), and the poor possibilities of organizing artistic celebrations for the younger generation make them the users of the lowest level of urban culture. The relevance of the research: employees of Lithuanian rural culture centers - a group uniting almost three thousand people, invited to make sense of rural people's leisure time, to create conditions for the development of amateurism in small villages. 882 country cultural centers in villages, towns and cities are institutions of universal use or specific activities. Their work varies, depending on what traditions have formed, the ambitions of the district or eldership that local cultural and sports departments seek. You will not find a cultural center where they would not sing, dance, play, perform, or celebrate. Also, exhibitions are regularly opened. Obviously, more intensive activity takes place in metropolitan areas, district centers, and in resorts during the summer. As here there is more space, more culture and more communities. Village and town culture institutions that are constantly communicating with schools, libraries, religious communities, neighborhoods, and sports clubs are also gaining significant results. However, it is appropriate to move to specific data from the theoretical point of view. Those members of rural communities who go in for sport individually face health supervision problems. Inadequate attention is paid to the development of personal responsibility for one's health and the promotion of a healthy life: proper nutrition, active rest, less health-hazardous environment, abandoning harmful habits and etc. in an environment contrary to life in the countryside. It is important to develop a physically active and healthy society, consciously aware of the importance of a healthy lifestyle, to create a favorable environment for leisure time and sport and for the improvement of health of rural population, moreover, to increase the development of physical education and sports services in rural districts of Lithuania, to increase the quality of sports services, giving rural residents wider opportunities to meet their needs. The problem of the research: the lack of cultural and sporting services in rural communities. The analysis of the problem is based on scientific data of Aleksandravičius and Žukovskis (2011), Baršauskienė, Leliūgienė (2014), Kroeber A., Kluckhohn (1952), Nefas (2007, 2008), Paulikas, Adomonis (2003), Putnam (2001), Biologur (2013,2018), documents regulating the activities of rural communities. Methodology of the research: In order to achieve the goal, the analysis and synthesis of scientific literature, legal documents and other information sources and statistical data are used. The aim of the research: to reveal the factors of cultural and sports development in rural communities. Research objectives: to describe the development of cultural and sports services in the context of rural communities' activities; to identify the most significant factors in the development of cultural and sporting services in rural communities. Conclusion. Activities carried out by organizations of rural communities include a wide range of community needs, including the organization of cultural and sporting events, improvement of environmental management assistance, and others. As the main problems of rural community activities, the poor condition of rural social infrastructure objects are mentioned, therefore the process of establishment of community centers for the establishment of universal multifunctional centers is one of the significant tools for the development of rural communities and thus the development of cultural and sports activities.

In large and small villages, regardless of tourist attraction, cultural life is faded; people's initiative is low as urban migration is extremely high. Many ethnographic villagers do not realize that they live in a significant for the state areas. The younger generation is embarrassed by local traditions, folklore. The low level of aesthetic education (music, art, design, architecture), and the poor possibilities of organizing artistic celebrations for the younger generation make them the users of the lowest level of urban culture. The relevance of the research: employees of Lithuanian rural culture centers - a group uniting almost three thousand people, invited to make sense of rural people's leisure time, to create conditions for the development of amateurism in small villages. 882 country cultural centers in villages, towns and cities are institutions of universal use or specific activities. Their work varies, depending on what traditions have formed, the ambitions of the district or eldership that local cultural and sports departments seek. You will not find a cultural center where they would not sing, dance, play, perform, or celebrate. Also, exhibitions are regularly opened. Obviously, more intensive activity takes place in metropolitan areas, district centers, and in resorts during the summer. As here there is more space, more culture and more communities. Village and town culture institutions that are constantly communicating with schools, libraries, religious communities, neighborhoods, and sports clubs are also gaining significant results. However, it is appropriate to move to specific data from the theoretical point of view. Those members of rural communities who go in for sport individually face health supervision problems. Inadequate attention is paid to the development of personal responsibility for one's health and the promotion of a healthy life: proper nutrition, active rest, less health-hazardous environment, abandoning harmful habits and etc. in an environment contrary to life in the countryside. It is important to develop a physically active and healthy society, consciously aware of the importance of a healthy lifestyle, to create a favorable environment for leisure time and sport and for the improvement of health of rural population, moreover, to increase the development of physical education and sports services in rural districts of Lithuania, to increase the quality of sports services, giving rural residents wider opportunities to meet their needs. The problem of the research: the lack of cultural and sporting services in rural communities. The analysis of the problem is based on scientific data of Aleksandravicius and Žukovskis (2011), Barsauskienė, Leliūgienė (2014), Kroeber A., Kluckhohn (1952), Nefas (2007, 2008), Paulikas, Adomonis (2003), Putnam (2001), Biologur (2013,2018), documents regulating the activities of rural communities. Methodology of the research: In order to achieve the goal, the analysis and synthesis of scientific literature, legal documents and other information sources and statistical data are used. The aim of the research: to reveal the factors of cultural and sports development in rural communities. Research objectives: to describe the development of cultural and sports services in the context of rural communities' activities; to identify the most significant factors in the development of cultural and sporting services in rural communities. Conclusion. Activities carried out by organizations of rural communities include a wide range of community needs, including the organization of cultural and sporting events, improvement of environmental management assistance, and others. As the main problems of rural community activities, the poor condition of rural social infrastructure objects are mentioned, therefore the process of establishment of community centers for the establishment of universal multifunctional centers is one of the significant tools for the development of rural communities and thus the development of cultural and sports activities.

The present study aimed to explore the extent to which small enterprises in Jordan benefit from Islamic finance formulas from the perspective of the owners of small enterprises. The researchers adopted a descriptive analytical approach. The sample consists from 300 owners of small enterprises in Jordan. The questionnaire forms were sent the members of the sample via e-mail. It was found that the size of the credit facilities granted to small enterprises in Jordan (in millions) during the period (2016- 2020) contributes to achieving growth. It is less than one billion JDs. It was found that the extent to which small enterprises benefited from Islamic finance is high. The researchers recommend developing the Islamic financing formulas offered by Islamic banks. That shall contribute to developing small enterprises.

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.

In Ghana, small and micro enterprise owners (SMEO_s) face a lot of business management challenges and it is alleged that they suffer, mostly, in terms of their financial management practices. Using a purposive sampling technique in a self-administered data collection, this study attempts to highlight the specific financial management practices by the selected business owners. In all, 372 SMEOs responded and this was made up of the small enterprise segment (118) and the micro enterprises (254), selected from the twenty administrative district capitals in the Central Region of Ghana. The findings show how haphazard, perhaps carelessly, the business owners have financially managed their respective enterprises. Indeed, only 13% of the respondents actually understand the meaning of financial management, and regardless of the business segment differences, majority (36%) of the respondents had misconceived that maintaining proper financial records was all that financial management meant. Further worrying, is the fact that only 13% of overall respondents were specific that they did not understand the meaning of financial management, in addition to several intriguing revelations. The study recommends stakeholder collaborative efforts involving business schools in both polytechnics and universities with relevant agencies and NGO_s in building the financial management skills and capacities of the business owners. On their own, the enterprise owners have been advised to urgently take steps to acquire these relevant skills since they need and benefit most. Future research recommendations include a study on the impact of financial management on these businesses.

The study aimed to investigate the role of Islamic finance in the development of small and medium enterprises in Jordan. This study was conducted for the benefit of Islamic financial institutions on the one hand, and owners of small and medium enterprises on the other hand. The researchers used a descriptive analytical approach by analysis of (100) questionnaires filled out by owners of small and medium enterprises in Jordan. The study found that the degree of estimation of the study sample towards the extent where small and medium enterprises in Jordan dependent on Islamic finance are moderate. The study concludes that "Murabaha" financing formula is considered one of the main and popular financing methods among dealers in Islamic finance. The findings of this study have significant implications for policymakers in the financial sector to knowing the trends of SMEs which is necessary to enhance and increase this type of financing in general and Islamic finance in particular in order to development and support SMEs. The researchers recommend to increasing the financing of small and medium enterprises by Islamic banks and allocating funds allocated to this type of financing

The purpose of this service is to conduct training/counseling on Micro, Small and Medium Enterprises (MSMEs) Taxes during the Covid 19 Pandemic in West Ilir District. II. This is because it is important for MSMEs owners to understand about tax incentives during the Covid 19 pandemic given by the government. The method used in this service is to conduct training/counseling through monologues and also dialogues for MSMEs from Ilir Barat II District. The place for the activity is in the Diploma III Hall, Faculty of Economics, Sriwijaya University. Implementation time is Wednesday, November 11, 2020. Participants who take part are MSME owners, including convection, culinary, souvenir and stallbusinesses. The results of this service are expected to be able to understand and know the tax incentives provided by the government that can be utilized by MSMEs. The training/counseling provides convenience for the owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District to calculate Income Tax, Value Added Tax. Next, this training/extension provides benefits and knowledge about tax incentives for Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District. Furthermore, this training / counseling also provides insight, especially regarding tax incentives during the 2019 Corona Virus Disease (Covid) Pandemic. This kind of training or counseling is very, very important for owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District. Thus, the role of the government through the provision of tax incentives can be carried out properly in accordance with the expected goals.