Majority Of Businesses Research Articles

세무전문가가 인식한 사업자의 의제매입세액공제특례에 대한 이해

The purpose of the deemed input tax for agenda purchase is tax policy and economic policy, but the current policy can be regarded as an economic policy called tax reduction for small businesses. Accordingly, it can be considered that it is important to check how to recognize these systems and reflect them in policy making in a situation where businesses handling duty-free agricultural products benefit the most. Therefore, this study grasped the degree of understanding of the company operators experienced by tax representatives. First, the majority of businesses recognized by tax accountant are aware of the deduction exceptions and consider the deduction rate appropriate. In view of the fact that this system is a tax cut, it can be said that it needs to be maintained continuously. Second, it is judged that the deduction limit is not appropriate with a low overall understanding of the deduction limit. This can be seen as a result of difficulty in calculation and application of different deduction rates depending on the type of industry and company. Overall, the understanding of the deduction rate was high, but the understanding of the deduction limit was low. Nevertheless, it is necessary to actively utilize the agenda for the tax deduction for agenda, as it has a high nature of economic policy for small businesses.

Innovation in the “Forgotten Businesses”: For Adequate Assumptions

Even though the small enterprises constitute the majority of businesses in our society, they are largely underresearched in the innovation literature. In order to make our case for more adequate and inclusive approaches on innovation and small businesses, we discuss the field’s concepts, typologies, units of analysis and the general basic assumptions pertaining to the operationalization of innovation research in small businesses. A conceptual approach for the operationalization of the innovation research in small businesses is proposed and discussed. Our model consists of a five-step logical approach to researching innovation in small businesses, starting from the researcher’s own perception of the topic as something important, and then evolving to discussing how one has to try and see the small business as an object of study. We found that most of the innovation literature has ignored the small – “forgotten” – businesses, so that its core concepts and basic assumptions should be reviewed in an inclusive approach that considers the small businesses and their socioeconomic relevance. The small businesses possess a whole set of characteristics that maybe cannot be properly covered by the classic and current concepts and typologies of innovation.

The impact of COVID-19 on small business outcomes and expectations

To explore the impact of coronavirus disease 2019 (COVID-19) on small businesses, we conducted a survey of more than 5,800 small businesses between March 28 and April 4, 2020. Several themes emerged. First, mass layoffs and closures had already occurred-just a few weeks into the crisis. Second, the risk of closure was negatively associated with the expected length of the crisis. Moreover, businesses had widely varying beliefs about the likely duration of COVID-related disruptions. Third, many small businesses are financially fragile: The median business with more than $10,000 in monthly expenses had only about 2 wk of cash on hand at the time of the survey. Fourth, the majority of businesses planned to seek funding through the Coronavirus Aid, Relief, and Economic Security (CARES) Act. However, many anticipated problems with accessing the program, such as bureaucratic hassles and difficulties establishing eligibility. Using experimental variation, we also assess take-up rates and business resilience effects for loans relative to grants-based programs.

Human Resources Strategies for the Recruitment and Retention of Generation Y Employees

This study investigated the potential strategies and related motivation factors that are required for the recruitment and retention of Generation Y, which is the fastest growing segment of today’s workforce that has higher expectations compared to previous generations. As Generation Y forms the majority of today's businesses and will have a significant role in shaping the future business world, managers and human resource specialists need effective strategic plans to attract this generation to their business. A survey prepared in the light of the studies in the literature was conducted on 100 human resources specialists and managers from 46 large-scale enterprises registered to the Gaziantep Chamber of Industry and Commerce. The study determined that the work-life balance, training opportunities and team work sub dimension, the leadership and mentoring programs sub dimension and the taking responsibility sub dimension, which motivate Generation Y, have effects on the strategies for the recruiting and retention of Generation Y.

Family Ownership and Corporate Environmental Responsibility: The Contingent Effect of Venture Capital and Institutional Environment

As scholars and policy makers pay more attention to the environmental impact of economic activities, more focus has been placed on the corporate environmental responsibility (CER) of family firms, which accounts for the majority of businesses in both developed and developing countries. Using a sample of 4714 private enterprises across 23 provinces in China, the current study examines the effect of family ownership on CER investment, as well as the moderating effects of venture capital investment and local institutional development. Results show that concentrated family ownership leads to lower CER spending, however, when venture capital investment comes from developed markets, the negative relationship is reversed. In addition, the marketization level of the province in which a family firm is headquartered mitigates the negative relationship between family ownership and CER investment.

X/Y EMBERKÉP HATÁSA A TELJESÍTMÉNYRE VÁLTOZÓ KÖRNYEZETBEN

A vezetési stílus kérdésköre kutatott terület, több elmélet és modell is született az elmúlt évtizedekben, ezek közül az egyik legismertebb a McGregortól származó X/Y elmélet, amely nagy múltra tekint vissza, mégis máig foglalkoztatja a kutatókat. Az utóbbi években számos olyan elemzés is megvalósult, amely a stílusnak a szervezeti teljesítményre gyakorolt hatását vizsgálta objektív vagy szubjektív mutatók használatával. Ebben a munkámban az X/Y elmélet alapjainak, a családi vállalkozások meghatározásának és a teljesítménymérésre tett legutóbbi kísérleteknek a rövid áttekintésén túl családi vállalkozások vezetőinek körében végzett empirikus kutatásomat mutatom be. A kutatási kérdéseimmel (K1, K2) arra kerestem a választ, hogy van-e összefüggés a vezető McGregor-i emberképe és a vállalkozás teljesítménye között. A teljesítmény mérőszámaként korábbi kutatások nyomán objektív számviteli adatot, az értékesítés nettó árbevételét vettem alapul, a 2008-as gazdasági válság idején a vállalkozók vezetői is elsődlegesen ebben – az értékesítési forgalom változásában – mérték a válság hatásait. A korábbi, X/Y emberkép hatásait vizsgáló kutatások a válság lehetséges befolyásoló hatásait nem vették figyelembe, indokolt lehet ilyen tekintetben is elemzéseket végezni, ezért az első kérdésemben (K1) az X/Y emberkép és a 2008/2012 -i teljesítmény közötti összefüggést vizsgáltam, ezzel lehetőségem nyílt a 2008-as gazdasági válság induláskori (2008) és a vezetők előzetes várakozása szerint fellendülést hozó 2012-es év teljesítményének összevetésére. A kapott eredmények a korábbi kutatási eredményekhez hasonló képet mutatnak, az Y elmélet képviselői eredményesebbek, amelyet a kereszttábla-elemzés szignifikáns eredményei is megerősítettek. Második kérdésemben (K1) a gazdasági válság időszakának átugrásával a K1-hez képest más időhorizonton (2008/2017) vizsgáltam meg az X/Y elmélet szerinti lehetséges összefüggést. Ez utóbbi (K2) esetben a K1-től eltérően statisztikailag nincs kimutatható összefüggés a változók között, viszont az arányok arról tanúskodnak, hogy az Y emberképpel rendelkezők ebben az időtávban is sikeresebbek forgalomnövelés tekintetében. Az attitűdök nagyon nehezen formálhatók, viszont az X emberképpel rendelkező vezetőknek érdemes lehet felülvizsgálni az emberekről alkotott vélekedésüket, változtatni a hozzáállásukon, mert az eredményekből kitűnik, hogy mérhetően sikeresebb az, aki Y emberképpel rendelkezik. A vállalkozások többségénél aktuálissá váló generációváltás esetében a kapott eredmények tükrében azt is érdemes megfontolniuk a stafétát átadó vezetőknek, hogy milyen emberképpel rendelkező utódra bízzák a vállalkozás további irányítását.

Identifying Business-to-Business Unfair Trading Practices in the Food Supply Chain: The case of Cyprus

Unfair Trading Practices (UTPs) between businesses in the food supply chain have a significant impact on the various stakeholders involved, and on the environment. So far, no attempt has been made at the Member State level for the identification of UTPs in the food supply chain and their impact on the relevant stakeholders. This study drew on this gap and attempted to identify the UTPs that exist in the Cypriot food supply chain, assess their impact on the involved stakeholders and provide guidelines that will assist the transposition of EU relevant Directive to the national law. To achieve this goal, the study was based on a quantitative survey of a representative sample of businesses using a specific questionnaire. The results showed that particular UTPs do appear in the food supply chain with a different frequency, while the majority of businesses have been victims of UTPs in the last five years. Notably, the estimated cost of UTPs as a percentage of the business annual turnover is considered important ranging from 5.7% for retailers to 31.9% for farmers. Thus, most participants agree that UTPs in the agricultural food sector should be regulated by national legislation. We argue that the national legislation for UTPs should be a mix of policies that integrate private, administrative and judicial methods of monitoring and enforcement. Policy and decision makers should seek to reinforce the role and the bargaining power of small businesses in the food supply chain. This might be accomplished through the development of efficient producers’ organizations, short food supply chains, interbranch organizations and strategic partnerships.

Peningkatan Produksi dan Kualitas Produk Unggulan Kerupuk Ikan Desa Pangkahkulon Kecamatan Ujung Pangkah-Gresik Jawa Timur

Pangkahkulon Village is a coastal village in Ujung Pangkah District, Gresik with more than 70% of its area being fish and shrimp farming ponds. To improve the household economy, many fishermen set up home industries (IRT) in processing fishery products. Based on the results of the Pappingkulon Village Potential Mapping, the number of fishery product businesses reached 98 units. The majority of these household businesses are the fish cracker industry with a total of 67 units. The first year of the Mitra Desa Development Program (PPDM) aims to empower communities through the development and improvement of the production and competitiveness of superior village products. Therefore, based on the mapped potential and discussion with Pangkahkulon Village officials, it was decided that the superior product of Pangkahkulon Village to be appointed was fish crackers. In general, the activities carried out in the first year were to increase production and competitiveness of IRT fish crackers, one of which was through the help of production equipment. The production facilities which were donated to IRT were in the form of two units of the mixer and one unit of automatic cracker dough cutter. This tool was granted to answer the main problem experienced by IRT, which is the inconsistency of cracker dough results because so far the making of the dough is still done by hand. Tool assistance through the PPDM program is able to increase production capacity by up to 35%.

Body Art in Business: Confronting a New Generation

Body art (tattoos) are an increasingly popular phenomenon among millennials. According to the Pew Research Center (PRC) (2019), millennials (53.5%) have surpassed all generations in the U.S. labor force. This is of particular importance because baby boomers currently manage/lead and own the majority of businesses, therefore, determining the professional landscape. The problem is that little research exists to determine if negative stigmas and stereotypes of tattoos exist between generations. The purpose of this two-phase study was to statistically determine the attitudes of millennials and baby boomers toward tattoos to see if tattoos are perceived and acted upon differently by generations.

The engagement of home-based businesses in the digital economy

This paper explores the engagement of home-based businesses in digital trading, measured as proportion of their sales from buying and selling services and products online of all their sales. Findings are drawn from a sample of 994 Small- and Medium-Sized Businesses that are members of the Federation of Small Businesses in Scotland. Multivariate findings show that home-based businesses are associated with high proportions of online sales supporting the view of home-based businesses as ‘online’ businesses. However, quantitatively, the overall transformational effects of digital technologies on the nature and processes of entrepreneurship are rather small as the vast majority of home-based businesses, like SMEs that are not home-based, trade offline. Online business models represent a very small proportion of the home-based business sector. Home-based businesses in rural areas do not make greater use of e-commerce. The findings add to the critical literature on the transformative nature of digital entrepreneurship and the emerging home-based business literature that question whether the role of digital technologies and online marketplaces for home-based businesses are being exaggerated, particularly in rural economies.

How are Small Businesses Adjusting to COVID-19? Early Evidence from a Survey

In addition to its impact on public health, COVID-19 has had a major impact on the economy. To shed light on how COVID-19 is affecting small businesses – and on the likely impact of the recent stimulus bill, we conducted a survey of more than 5,800 small businesses. Several main themes emerge from the results. First, mass layoffs and closures have already occurred. In our sample, 43 percent of businesses are temporarily closed, and businesses have – on average – reduced their employee counts by 40 percent relative to January. Second, consistent with previous literature, we find that many small businesses are financially fragile. For example, the median business has more than $10,000 in monthly expenses and less than one month of cash on hand. Third, businesses have widely varying beliefs about the likely duration of COVID related disruptions. Fourth, the majority of businesses planned to seek funding through the CARES act. However, many anticipated problems with accessing the aid, such as bureaucratic hassles and difficulties establishing eligibility.

What Explains the Overwhelmingly Positive Perception towards Microfinance Institutions? Application of Firth’s Logistic Regression in a Small Sample

This paper focuses on analyzing small-sample business survey data. We survey 129 businesses in Nepal, where a majority of businesses express an overwhelmingly positive perception towards microfinance institutions (MFIs). The survey focuses mainly on how businesses perceive the services provided by local MFIs. In order to address the bias in maximum likelihood estimation in the context of small sample size, we utilize Firth’s adjusted maximum likelihood estimation procedure in the application of logistic regression. The results show that it is the borrowing of a loan from an MFI, not the actual business performance, which influences a business owner’s perception towards the role of MFIs in various aspects of rural development. While there is no strong evidence of the MFI loans helping with the actual business performance, and thereby influencing the perceptions, we discuss the potential benefits of owning a business that may be contributing to the positive perceptions towards the institutions with which they are associated. These findings have important implications from the managerial perspective of both MFIs and governing institutions in developing countries.

How Are Small Businesses Adjusting to COVID-19? Early Evidence From a Survey

To explore the impact of COVID on small businesses, we conducted a survey of more than 5,800 small businesses between March 28 and April 4, 2020. Several themes emerged. First, mass layoffs and closures had already occurred – just a few weeks into the crisis. Second, the risk of closure was negatively associated with the expected length of the crisis. Moreover, businesses had widely varying beliefs about the likely duration of COVID-related disruptions. Third, many small businesses are financially fragile: the median business with more than $10,000 in monthly expenses had only about two weeks of cash on hand at the time of the survey. Fourth, the majority of businesses planned to seek funding through the CARES act. However, many anticipated problems with accessing the program, such as bureaucratic hassles and difficulties establishing eligibility. Using experimental variation, we also assess take-up rates and business resilience effects for loans relative to grants-based programs.

Impact of Credit Accessibility of Small Businesses Profitability

This study examined the impact of credit accessibility on profitability of small businesses. The impact of Legal formation, Age of firm, Industry and Reputation are assessed on the profitability of small businesses. This was with the view of examining the effect of credit accessibility on profitability among small businesses in Osun East Senatorial District (Ife/Ijesa). To achieve this, the study relied on primary data which was collected through structured questionnaire administered to 600 small businesses owners in Osun East Senatorial District (Ife/Ijesa) but only 580 were retrieved. The data was analyzed in accordance with the research objectives and hypotheses. In the course of the study it was found that majority of small businesses find it difficult to seek for credit facility from formal financial institutions only to resort to informal source of finance that attract high cost of interest and unsuitable lending policies that mob the profit of these just coming up businesses.The study conclude that Government of Nigeria are advised to look into financial distress of small businesses and enact policies that will ensure that this targeted business have access to short and medium terms credit and soft lending policies to encourage them to fulfill their objective of economic growth and industrialization through the Central Bank of Nigeria.

Place Matters: Small Business Financial Health in Urban Communities

While many researchers have observed overall heterogeneity in the small business sector, existing data sources provide limited information about community-level differences in small business financial outcomes. In this report, we use de-identified transaction data from business deposit accounts to identify small business financial outcomes in ZIP codes across 25 U.S. metropolitan areas. While the majority of small businesses were profitable, many had limited cash liquidity. Moreover, community-level differences in small business profitability and cash liquidity were persistent from 2013 to 2017. We also found that small business cash liquidity and profitability were correlated with other community-level indicators. Small businesses held more cash and were more profitable in communities with higher home values, higher shares of college-graduates, and smaller shares of non-White residents. Finally, we found that larger high-tech and other professional services firms were less prevalent in communities where small businesses had limited profitability or cash liquidity. These community-level differences suggest that place-based small business economic development programs may contribute to broad-based economic growth, that policies that address household financial wealth and education might also benefit small businesses, that programs could be targeted to the needs of small businesses most prevalent in majority Black and Hispanic communities, and that both high-tech and lower-tech firms can serve as anchor institutions in supporting community economic development.

Facilitating a soft landing for new start-up companies in Algeria developed by innovative entrepreneurs

Abstract As a result of incentive policies, a significant number of young entrepreneurs are setting up a business in Algeria every year. The majority of these new businesses are very small and/or one-man businesses. Many of them turned out to be unsuccessful despite of some entrepreneurs having been innovative. There are also many repatriated entrepreneurs (returners) who have tried to start a business in Algeria and have encountered similar difficulties and have therefore stopped their project midway. This article aims at understanding the impact of the Algerian legal and business frameworks on the entrepreneurial dynamic. Indeed, as a rule, it seems that for many years, the entrepreneurs encountered rigid administrative procedures and many difficulties in securing human resources and sufficient funds for starting. This research also investigates the factors that prevent entrepreneurs from continuing with their project. Our empirical investigation will focus more particularly on the entrepreneurs coming from the Algerian diaspora. This work demonstrates that entrepreneurs' perception about the business climate does not vary significantly on both sides of the Mediterranean Sea, despite the continued implementation of structural reforms. We intend to identify and analyse the problems faced by entrepreneurs in 2017 and the incidence of new business facilities in Algeria.

Industry-Based Academic Skills and Competencies: Perspective for Determining Desired Learning Competencies for Senior High School Curriculum

The main objective of this study was to develop a set of desired learning competencies for the Senior High School (SHS) as part of the K to 12 curriculum for the different schools in Bulacan. The study utilized a qualitative type of research where focused interviews were done with business owners of selected micro, small, medium and large cottage industries. Methodological triangulation was likewise performed. The researcher used the results from surveys, focus groups, and interviews to compare and to determine whether similar results are being found so that validity is established. The findings of the study show that micro and small cottage industries form the majority of businesses in Bulacan. The study identified the emerging knowledge, skills, attitude and values (KSAVs) that are needed by each industry which served as bases for the Desired Learning Competencies developed. Specialization contents were established through methodological triangulation on the basis of the results of KSAVs, interviews with business owners, and TESDA’s list of courses offered.

What it Takes to Be a Sucessful Home-Based Business? A Configurational Approach

What it takes to entrepreneurs running home-based businesses (HBBs) achieve high levels of revenue? HBBs are the majority of businesses in many countries and a growing trend worldwide. Prior resear...

A Comprehensive Literature Review in Competitive Advantages of Businesses

The previous studies on the field of competitive advantages of businesses were reviewed. Competitive advantage refers to a set of factors or capabilities that enable the company to demonstrate better performance comparing to the competitors. Totally 59 articles in eight different fields, including strategic management, strategic management of marketing, marketing management, information technology, knowledge management, resources-based theory, entrepreneurship, and human resource management, were reviewed. The results showed that among several available methods, a majority of businesses employ Porter’s triple strategies, namely differentiation, centralization, and cost leadership, to gain competitive advantages. Among the triple strategies, the strategy of differentiation has drawn the highest attention and simultaneous utilization of the three strategies is a rare case.

Importance of Top Management Support in Its Project Success in Pakistani Context

Projects facing problem risks especially IT projects in Pakistan. Majority of businesses are traditionally based due to unawareness of projects procedures. This indicated that there was a lack of strategic role and it is impossible to start a temporary business norm without top management support. This was a quantitative, explorative and deductive study. The population of the study was directory member of Pakistan software board. The sample size was 223. The questionnaire was Likert scale 5 and close-ended. This study found that there was a significant and positive relationship between top management support and IT project success.