Small Scale Enterprises Research Articles

A System for Fuel Distribution in Nigeria Based on Statistical Computer Machine Intelligence Learning Algorithm

The current problem of fuel scarcity in Nigeria and the drawbacks associated with it bearing in mind the undesirable effects it has on the economy, transport sector and the small and medium scale enterprises cannot be overemphasized. In this paper, we present the situation of PMS distribution in the Nigerian state using a monitoring tool based on machine intelligence and human-like statistical learning system, the numerical deviant learning algorithm (n-DLA). Specifically, this algorithm is a variant of a cortical-like algorithm based on artificial (machine) intelligence technique. Experiments with this algorithm showed that price hike cannot be avoided in the months that follow due to abnormal distribution of product unless a drastic action is taken by the operators to avert the situation. This approach can be a useful tool in predicting in advance the month that may have a high likelihood of a hike in the pump price of PMS in addition to its distribution.

Effect of Tax Compliance Costs on Tax Evasion by Small and Medium Enterprises

This study examined the effect of tax compliance costs on tax evasion by small and medium scale enterprises (SMEs) in Akwa Ibom State. Survey research design was adopted in realising the objectives of the study. The population (1,887) of the study consists of all SMEs in Akwa Ibom, from where a sample size of 330 was drawn using Taro Yamane model. 330 copies of questionnaire were administered to Accountants and owner/managers of the selected SMEs across the three senatorial districts of Akwa Ibom State. The questionnaire was constructed on a 5-point Likert scale and was analysed using non-parametric tests such as mean, standard deviation and percentages. The questions in the questionnaire centred around tax evasion as dependent variable while independent variables were proxied as cost of registration for tax purposes; cost incurred in engaging tax professionals; complexity in the tax system; cost incurred in keeping books and accounting records for tax purposes; cost incurred in obtaining tax education information and changes in tax policy; time spent for tax purposes and cost implication of such time element. The findings of the study shows that 90% of the respondents agreed that the cost incurred by SMEs in registration for tax purposes is high and that this high costs leads to tax evasion. Also, 91% are in agreed that the complexity in the tax system is the reason why SMEs engage the services of external tax professionals to assist in tax matters and this leads to high compliance cost and the attendant tax evasion. 88% of the respondents agreed that high costs of keeping books and accounting records for tax purpose while those on obtaining information on tax policy is 94%. Also, 93% of the respondents agreed that the time spent by SMEs exclusively for tax purposes encourages tax evasion Finally, 89% of the respondents agree that the combined effect of all costs, other than tax liability, and the time spent in tax processes contributed to tax evasion by SMEs. Based on these findings it was concluded that there is a strong indication that compliance costs greatly affect tax evasion. It was recommended that Government should simplify tax policies in order to reduce compliance costs incurred by SMEs and tax professionals should reduce their charges for SMEs as a way of reducing their compliance costs.

The relationship between regulatory focus and innovative performance of SMEs in Ghana: The role of entrepreneurial resilience, orientation and learning

Most small and medium scale enterprises in Ghana neglect very critical performance indicators in their bossiness. As a result most SMEs do not survive till their fifth anniversary. The purpose of this study is to examine the relationship between prevention focus, promotion focus, resilience, and SME performance in Ghana. Furthermore, we investigated the moderation effect of entrepreneurial learning and Entrepreneurial orientation on the relationship between entrepreneurial resilience and SME performance in Ghana. Our results show that both promotion- and prevention-focused increase entrepreneurial resilience and SME performance significantly. This is an indication that there is a strong positive correlation between entrepreneurial resilience and success in both the individual and firm levels. This inference can therefore assist policy makers, politicians and various industry players in designing training programs on how to improve the resilience of SME owners in Ghana. Statistically our analysis shows that prevention focus (PreV) has a positive effect on entrepreneurial resilience (EntR) (β = 0.250; p<0.001), and promotion focus (PreM) has a positive effect on entrepreneurial resilience (EntR) (β = 0.268; p<0.001). Additionally, entrepreneurial resilience (EntR) has a positive effect on innovative performance (IP) (β = 0.547; p<0.001). Furthermore, the mediation results has shown that entrepreneurial resilience (EntR) mediates the relationship between prevention focus (PreV) and innovative performance (IP) (β = 0.136; p<0.001); as well as that of promotion focus (PreM) and firm performance (IP) (β = 0.146; p<0.001). Finally, the results with regards to moderation effects has shown that entrepreneurial orientation (EntO) partially moderates the relationship between entrepreneurial resilience (EntR) and innovative performance (IP) (β = 0.109; p<0.05), however, the result established that entrepreneurial learning (EntL) does not moderate the relationship between entrepreneurial resilience (EntR) and firm performance (IP) (β = -0.031; p<0.05). Using the Resource Based View theory, we concluded that, SME’s needs to adopted prevention (vigilant/avoidant strategies) by minimizing losses, and taking calculated risks with motivation from mentors to avoid loss as this would achieve resilience as well as promotion of strategies (eager/approach strategies) to achieve gains for their SMEs during economic disruption and economic downturn such as COVID-19. We concluded that SME’s could also achieve resilience when managers or owners of SMEs inspire the employees to work harder, and think outside the box to identify latent ideas and opportunities within their SME business environment.

Assessing the Impact of Expertise on Quality Production of School Uniforms to Meet Deadline by Small and Medium Scale Industries in Kumasi Metropolis

Assessing the Impact of Expertise on Quality Production of School Uniforms to Meet Deadline by Small and Medium Scale Industries in Kumasi Metropolis

The Effect of Digital Capability, Digital Orientation on Business Resilience with Digital Transformation as a Mediating Variable

In the advent of information technology advancement, digitalization in business becomes pivotal in sustaining competitive advantage, especially for small scale enterprises. Notwithstanding the influx of digitalized business processes, their impact on business resilience is arguably impacted by other variables. This study is aimed at analyzing the influence of digital capabilities, and digital orientation on business resilience with digital transformation as a mediating variable. As a case in point, 380 small business owners in Greater Jakarta area are selected as respondents. The data was collected using a Likert-scale questionnaire that was distributed online. Data was analyzed using Smart PLS. The study finds that digital capabilities, digital orientation, and digital transformation as separate variables are significantly influenced by business resilience with digital capability showing the highest significance value. The digital transformation partially mediates the impact of digital capabilities and digital orientation on business resilience. The findings indicate the limited success of the Indonesian government initiatives in accelerating small businesses’ exposure to digitalization during the pandemic period. The next proposed recommendation would be to initiate efforts to increase digital transformation of small businesses since this variable comes across as the bridge between digitalization and business resilience. Keywords: Digital Capability, Digital Orientation, Business Resilience, Digital Transformation

Assessment of motivating factors for women entrepreneurs in Meerut City with special reference to small scale industries

Assessment of motivating factors for women entrepreneurs in Meerut City with special reference to small scale industries

Accounting Knowledge: A Tool for the Success of Females in Small-scale Enterprises in the Post-COVID-19 Era

Despite the fact that the pandemic has made entrepreneurs out of people, especially females who venture into diverse small-scale enterprises to cope with the residue of the pandemic, the majority of the enterprises seem to be dwindling and stagnant. The knowledge of accounting will provide a platform for the effective administration and management of these enterprises. This study specifically probes the methods used in the management of finances, inquires about the continuity plan and explores the contribution of entity theory to the success of females in small-scale enterprises in the post-COVID-19 era. The study adopts an exploratory research design. A mixed-method sampling technique was adopted (multi-stage and judgemental). In-depth interviews were used to collect data from 36 participants who commence their business during and after the ease of the lockdown in southwestern, Nigeria. Findings revealed that females in small-scale enterprises lack accounting knowledge. This, coupled with the motivation of the establishment of their businesses has predominantly affected its administration and management which has led to their lack of strategic plan for the continuity of their businesses. Despite their lack of knowledge of entity theory, some of them have been applying it in the administration of their businesses. It is therefore recommended that irrespective of the motivation behind the establishment of their businesses, a proper book-keeping record should be maintained. This will enable them to track their profit and growth over time, enlighten them to be conservative with their finances and assist them to develop a strategic plan for their business continuity.

Empowerment of Rural and Urban Women in West Bengal A Case Study in Birbhum District

Over 200 million women are employed across all industry sectors, with half of this number in developing countries. Their work makes a major contribution to economic progress [1] [6][7][8][9]. Previously they were low-skill and poorly paid. But today we see that the creativity and the talents of all women are an invaluable resource, which can and should be developed both for their own self-realization and for the benefit of society. Women have traditionally played an important role in the small and medium scale enterprise sector. Improving their efficiency and introducing new techniques can therefore yield large returns to women in terms of income and job creation. Women empowerment also helps to reduce poverty in our country by making women economically independent. Women empowerment thus helps in national development. The researcher expects that the findings of the study would shed light on the scenario of women empowerment in the district of Birbhum, West Bengal.

General Characteristics of Konya Agricultural Machinery Manufacturing Industry

A survey was conducted in this study to determine the general characteristics of the agricultural machinery manufacturing industry in Konya region. For this purpose, 50 enterprises of different scales, which are thought to represent the sector, were determined and these enterprises were included in the study. When the enterprises were evaluated in terms of size, it was determined that 52% of them were small-scale enterprises. Average age of the business owners is 53 years, their sector experience is 35 years and 47% of them are primary school graduates. While a total of 1204 workers are employed in the enterprises participating in this study, there is an average of 24.5 workers per enterprise. Of the total personnel, 78.3% consisted of workers, followed by engineers with an average of 5.5%, accountants with 5.3%, marketers with 5% and technicians with 4%. Only 38% of the enterprises cooperate with institutions such as KOSGEB and TUBITAK for their R&D activities and receive consultancy from the universities. Present findings shed light on the developments in the sector as well as understanding the situation of agricultural machinery manufacturing industry enterprises in the region.

Microfinance Led Strategic Action Plan for Human Capital Formation to Achieve Sustainable Development Goals

Creating inclusive financial systems provides a way out of the persistent poverty, limited economic prospects, and subpar health and education systems. Through improved access to effective and efficient financial services, people, especially the underprivileged and women, can become more economically and socially independent, enhancing their ability to participate more fully in the economy and contribute to its expansion. Because of inadequate infrastructure, restrictive regulatory and legal environments, a lack of understanding and awareness of financial services, and perceptions among others that lending to or insuring them is risky and commercially unviable, many poor people are unable to access finance (save, borrow, or insure), which limits their ability to escape poverty. In 1974, Dr. Yunus take initiative to empower Bangladeshi women by disbursing the microloans. Women started small-scale industries and generated income to repay the loan amount with interest. The study creates linkages between microfinance and human capital revealing that there is a positive relation between them. The human capital generated through microfinance not only empowers the beneficiaries but enhances their self-esteem, self-respect, self-confidence, trust, and attitudes. The primary data was collected by applying the Wilcoxon-signed Rank Test Method on the microfinance beneficiaries of Agra District. The research suggests a microfinance-led strategic action plan to enhance human capital formation for achieving the United Nations Sustainable Development Goals.

Evaluation of Socio-Cultural and Political Factors on Small Scale Business Performance

The research explores the influence of environmental factors on the performance of Small and Medium Scale Enterprises (SMEs) in Oda, Ondo State. Primary data were gathered through the administration of questionnaires to the selected SMEs. Analysis of the data was conducted utilizing Simple Percentage, Chi-Square (X2), and Regression Techniques. The findings of this study clearly show that political and social-cultural factors have significant impact on SMEs performance in Ondo state with the result of hypotheses shown that there were significant positive effect of political and socio-cultural factors through monetary and fiscal policies on the existence of small scale business in Ondo state as the situation was showed through t-statistic and p-value (P= 0.022<0.05) on coefficient value (t=2.098>2.00) and F-stat value 7.617= p(0.034) that showed the robustness of the model with significant differences on the impact of economic factor through government measurement and control from how it was before the inception of this government tenure in Ondo state. The research concludes that environmental factors significantly affect the performance of SMEs in Niger State. In light of these findings, it is recommended that owners and managers of SMEs strategically involve themselves in ongoing monitoring and environmental scanning. This involves a thorough analysis of strengths, weaknesses, opportunities, and threats to consistently assess the overall health and vulnerabilities of their businesses.

Influence of Competition Orientation Strategies on Performance of Small-Scale Enterprise in Nasarawa State, Nigeria

The study determined the Influence of Competition Orientation Strategies on Performance of Small-Scale Enterprise in Nasarawa State, Nigeria” the study was guided by six specific objectives, six research questions were formulated and six null hypotheses were raised. The population of the study was 631 proprietors of Small-Scale Enterprises in Nasarawa state. The study used the entire population for the study. A Structured questionnaire was employed for data collection. Two experts validated the instrument, and it was pilot tested in Makurdi, Benue state using 40 proprietors of Small-Scale Enterprises. The instrument yields a Cronbach’s alpha reliability coefficient of 0.83. Five research assistants assisted the researchers in the data collection using direct delivery approach. The data collected were analyzed using Statistics Package of Social Science (SPSS), 25 to mean scores and standard deviations to answer the research questions. Simple Logistic Regression was employed in the test of research null hypotheses at 0.05 level of significance. The study revealed that competitors’ orientation strategies significantly influence the financial performance, employee performance, performance review, success, customers’ loyalty, and customers’ satisfaction with the service of small-scale enterprise in Nasarawa state. It was concluded that effective adoption of Competition Strategies will go along was to boost the performance of Small-Scale Business in Nasarawa state. Based on the findings, the study recommended among others that proprietors of small-scale enterprises in Nasarawa state should integrate effective competition strategies that will enable them to compete with other small-scale markets across the globe.

The factors that influence the growth and performance of micro and small-scale enterprises in Dessie Town administration

IntroductionThe growth or performance of Micro and Small-Scale Enterprises (MSSEs) is widely recognized for their important contributions to economic developments in developing countries. Small and Medium-sized businesses (MMEs) in most developing nations encounter obstacles throughout and after the start-up process. This research aims to explore the determinants of the growth of MSSEs with a special emphasis on five work sectors: manufacturing, trade, construction, service, and urban agriculture in Dessie Town, Ethiopia.MethodsThe primary data was collected using a self-questionnaire from a sample of 218 managers/owners of MSE operators. Both descriptive and inferential analysis were used to analyze the collected data. Descriptive narrations were used to analyze qualitative data as a concurrent triangulation strategy. The sample respondents were selected using a stratified random sampling method based on the type of business sector. This practical study provoked nine major issues affecting the growth of MSSEs in town: political & legal factors, including bureaucratic bottlenecks system, the COVID-19 pandemic, working premises, market-related issues, road infrastructures, management system, technology-related factors, and entrepreneurial-related factors. The results show that linear and positive substantial to strong significant relationships or associations exist between some independent variables and the growth of MSSEs. Among the expected nine determinants of MSSEs' growth and performance, only political & legal-related, management-related, market-related, technology-related, infrastructure-related, entrepreneur-related factors, and COVID-19 pandemic were statistically significant. Besides, the nominated factors explained the total variations in the MSSEs' growth and performance at a 5% significance level. Realizing this conclusion, the government and non-government bodies and operators of MSSEs should give attention to management, marketing, technology infrastructure, and entrepreneur-related factors.

Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills

Aside from statutory requirements, Small and Medium-Sized Enterprises (SMEs) hardly take into consideration reliable accounting systems. Therefore, poor and ineffective bookkeeping has contributed to the collapse of some SMEs. This paper examines the intervening role of owners' accounting skills in the relationship between bookkeeping practices and the performance of SMEs in the Ho Municipal Assembly of Ghana using a sample of 296 SMEs. In a structural equation modelling (SEM) framework, the Smart Partial Least Squares (Smart-PLS) software is employed to analyse the relationships between owners' accounting skills, bookkeeping practices, and the performance of SMEs. We find that bookkeeping practices and owners' accounting skills have significant positive effects on the performance of SMEs. Most importantly, we show the existence of a significant indirect relationship between bookkeeping practices and SME performance such that owners' accounting skills positively intervenes the relationship between bookkeeping practices and SME performance. Thus, in the presence of higher owners’ accounting skills, the relationship between bookkeeping and the performance of SMEs is strengthened further. In a typical emerging economy context, while appropriate regulatory bodies, such as the National Board for Small Scale Industries (NBSSI), in the Ghanaian context, and local revenue collection authorities could put forth measures like periodic compliance audits to ensure that registered SMEs are managed by skilled personnel, fostering them to meet basic requirements for keeping records and managing their accounts to improve their performance, it is worth acknowledging that the onus lies on SME managers to recognise the relevance of good recordkeeping and account management practices to ensure sustained business performance.

A Heterogeneous Factors Influencing Adopting Online Transaction in Small Scale Industries in Bangalore

The proliferation of digital technologies and the internet has brought about a significant transformation in the way businesses operate worldwide. This study explores the heterogeneous factors influencing the adoption of online transactions in small-scale industries in Bangalore, India. Small-scale industries play a vital role in the local economy, and understanding their transition to online transactions is critical for their sustainability and growth. This research employs a mixed-method approach, combining surveys and interviews, to collect data from a diverse sample of small-scale industry owners and managers across Bangalore. The study aims to identify and categorize the various factors that affect the adoption of online transactions in this context. The findings suggest a complex interplay of factors, reflecting the diverse nature of small-scale industries. Economic, technological, social, and organizational factors emerged as primary determinants influencing the adoption of online transactions. Economic factors include cost-effectiveness, financial incentives, and profitability, while technological factors encompass infrastructure, digital literacy, and the availability of user-friendly platforms. Social factors revolve around customer demand, peer influence, and the local market dynamics, while organizational factors pertain to the firm’s size, structure, and adaptability. Additionally, the study reveals that government policies, regulations, and industry-specific associations have a significant impact on the decision to adopt online transactions in small-scale industries. External factors, such as competition, industry trends, and the COVID-19 pandemic, have also played a role in accelerating this transition. Understanding these heterogeneous factors and their interactions is crucial for policymakers, industry associations, and businesses in creating tailored strategies to promote online transaction adoption. By recognizing the multifaceted nature of these factors, small-scale industries can overcome barriers and leverage opportunities to transition into a digitally empowered future. In conclusion, this research sheds light on the complex landscape of online transaction adoption among small-scale industries in Bangalore, providing valuable insights into the challenges and opportunities these businesses face. It underscores the need for a holistic approach to support their journey towards a digital future, enhancing their competitiveness and contributing to the growth of the local economy.

Contract Labor

ABSTRACT:- Contract labor means an employment in which a person is hired by a contractor to perform particular work for a particular period of time. Contract laborer is a person who works for the main employer through a contractor while the business is in operation rather than being employed directly by the principal employer. Contract workers are among the economically less fortunate in society. Contract labor has its origin in small scale industries which couldn't undertake the production process by themselves. Thus, small scale industries started to hire contract laborers. In India contract laborers are mainly indulged in sectors such as agriculture, manufacturing, construction etc. Contract laborers face more difficulties in the workplace than regular laborers as they have minimal bargaining power and social Security. Contract laborers are usually engaged in hazardous industries where they are provided with lesser facilities and securities. Though they perform skilled jobs the same as the regular workers, they do not enjoy equal wages. During the pandemic, a large number of contract workers experienced job loss, extreme poverty, and food insecurity. This article focuses on the hardships faced by these laborers and The Contract Labour (Regulation and Abolition)Act,1970, is the legislation enacted for the regulation and welfare of contract laborers.

Prevalence of Work-Related Injuries and Associated Factors among Small-Scale Industry Workers in Woodworking Enterprises in the Kirkos Sub-City of Addis Ababa, Ethiopia, 2023

Prevalence of Work-Related Injuries and Associated Factors among Small-Scale Industry Workers in Woodworking Enterprises in the Kirkos Sub-City of Addis Ababa, Ethiopia, 2023

Experimental and numerical characterization of hydrogen combustion in a reverse-flow micro gas turbine combustor

This study conducts experimental and numerical investigations on a stagnation-point, reverse-flow combustor to examine the effect of its design features on the combustion behavior and emission characteristics of non-premixed, turbulent hydrogen/air flames. The study covers a wide range of equivalence ratios, from ultra-lean to stoichiometric, and thermal power inputs varying between 5 kW and 20 kW. The main motivation behind this design is to achieve passive recirculation of flue gas within the combustor to enhance dilution of the incoming charge, thus potentially leading to relatively uniform thermal fields, lower temperatures, and suppressed NOx emissions. This design concept is implemented in a micro gas turbine – a practical energy conversion device tapped to play a major role in decarbonizing CHP systems suitable for small-scale industries. Optical chemiluminescence measurements, in addition to thermocouple-based temperature and Quantum Cascade Laser (QCL) spectroscopy-based exhaust emissions measurements, were conducted for all the test cases. Spatial OH* signal intensity is used as heat release signature to identify distinct features of the test flames, allowing for useful information on the nature and dynamics of the combustion process within the combustor. The results show stable hydrogen/air flames for all the operating conditions; however, a more distributed combustion is observed at higher powers for all the given equivalence ratios. Relatively higher NOx emissions at φ >0.2 suggest the lower achieved mixing between burnt and fresh gases, particularly in the non-preheated case, prevent a thorough dilution of the fresh mixture. The latter is necessary to achieve low-temperature, uniform thermal fields – an essential for low thermal NOx emissions in gas turbine combustors. Further, CFD results show that preheating considerably changes flow field dynamics and recirculation pattern for better mixing; however, this also dramatically increases thermal NOx emission, with the lowest levels observed at φ = 0.2, while the peak occurs at φ = 0.4. Finally, a ‘brute-force’ sensitivity analysis shows that thermal NO and NNH pathways contribute the most to NO formation in hydrogen/air flames.

Smart Gram Panchayat Make Employment Opportunities in Rural Areas

In this article, we have focused on giving employment opportunities to the people of rural areas. Villages are slowly becoming empty and youth are migrating to the city for better jobs. By providing employment opportunities to the people through a Smart Gram Panchayat, we can provide them with all facilities along with jobs in their village by increasing Entrepreneurs in farming, manufacturing devices, and small-scale industry. Because Panchayat has the biggest role in the village. Due to this, the economy of the village will also increase and there will be a change in the living standard.

Identifying the Customer Complaints for Heavy Duty Transformers Made by Small Scale Industries and Resolve the Problems Using Six Sigma DMAIC Method

Identifying the Customer Complaints for Heavy Duty Transformers Made by Small Scale Industries and Resolve the Problems Using Six Sigma DMAIC Method