UNDERSTANDING SMALL BUSINESS SCAMS

2012 ◽  
Vol 20 (03) ◽  
pp. 333-356 ◽  
Author(s):  
MICHAEL T. SCHAPER ◽  
PAUL WEBER
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Criminal Activity ◽  
Future Research ◽  
Small Enterprises ◽  
Self Employment ◽  
Current State ◽  
Advance Fee Fraud ◽  
Emergent Literature ◽  
Future Research Directions

This paper provides an overview of the current state of knowledge about small business scams. A scam is a form of dishonest action, based upon an invitation to participate in an activity. Victims are encouraged, mislead or induced to voluntarily interact with the perpetrator, and ultimately to willingly surrender over money, information or other valuable resources. Common forms of scams directed towards small business include phishing, false business valuations and sales, fake overpayments, false directory and advertisement listings, bust-outs, blowing, cramming, advance fee fraud and misleading self-employment projects. The limited research evidence available to date suggests that small enterprises are particularly vulnerable to these types of criminal activity, are less inclined to report such events, are likely to be subject to repeat attacks, and are particularly susceptible to online scams. This occurs because small businesses often lack the in-house skills, resources and reporting arrangements needed to effectively detect and prevent scams. The paper also briefly examines the entrepreneurial nature of scammers, and explores some of the emergent literature on the psychology of small business scams that may explain scam propensity. Strategies for combating and avoiding scams are discussed, as are suggestions for future research directions in the area.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

Life cycle assessment of carbon capture and storage/utilization: From current state to future research directions and opportunities

2021 ◽  
Vol 108 ◽  
pp. 103309
Author(s):  
Tatiane Tobias da Cruz ◽  
José A. Perrella Balestieri ◽  
João M. de Toledo Silva ◽  
Mateus R.N. Vilanova ◽  
Otávio J. Oliveira ◽  
...  
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Carbon Capture ◽  
Carbon Capture And Storage ◽  
Future Research ◽  
Research Directions ◽  
Current State ◽  
Future Research Directions ◽  
And Storage

Small Business Orientation: A Construct Proposal

2018 ◽  
Vol 43 (3) ◽  
pp. 529-552
Author(s):  
Rodney C. Runyan ◽  
Jeffrey G. Covin
Keyword(s):  
Small Business ◽  
Business Management ◽  
Future Research ◽  
Research Directions ◽  
Individual Level ◽  
Multidimensional Construct ◽  
Small Business Management ◽  
Future Research Directions ◽  
The Individual ◽  
Business Orientation

Entrepreneurship and small business management literatures diverged decades ago, with the former receiving the bulk of subsequent scholarly attention. The concept of a small business orientation (SBO) has not been widely and consistently employed in the literature. We present a conceptual framework aimed at clarifying the construct of SBO, and conceptualize SBO as a firm size- and age-independent phenomenon operating at the individual level, and reflecting manager values about how the business ought to be conducted. We discuss the values-based derivation of SBO, identify elements of this multidimensional construct, its likely consequences, and propose future research directions.

scholarly journals Decision-Making Framework For Small Business With Limited Available Capital

2021 ◽  
Author(s):  
Milad Around
Keyword(s):  
Decision Making ◽  
Small Business ◽  
Small Businesses ◽  
General Level ◽  
Working Capital ◽  
Financial Assessment ◽  
Current State ◽  
Business Entities ◽  
A Current

In the world of business special attention is paid to entrepreneurs for their potential and large corporations for their impact on the market. Due to this, small businesses often fall short of resources and tools to help them grow. The aim of this dissertation is to introduce a framework for decision making to small businesses as a tool to help embed more structure into their organization. The framework was then applied to two distinct case studies to display its functionality and usefulness. The framework consists of several steps: 1) corporate plan and financial assessment 2) a current state analysis 3) a quantitative and mathematical feasibility study of the decision The framework in each case study resulted in an objective and qualified decision. It also suggests that, due to the unique structure and characteristics of each small business, the framework proposed would only be relevant and applicable on a general level and more work is required to refine the details in order to be able apply it universally to business entities with limited working capital.

scholarly journals The project approach in the development of small business in the Russian Federation

2021 ◽  
Vol 188 (3-4) ◽  
pp. 141-148
Author(s):  
Alexandra Berezina ◽  
◽  
Natalya Saenko ◽  
Aidar Puryaev ◽  
Mira Fridman ◽  
...  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Limited Resources ◽  
Project Approach ◽  
Self Employment ◽  
The Face ◽  
The Russian Federation ◽  
Descriptive Method ◽  
The Project Approach

The paper aims to discuss the prospects of using the project approach in the development of small businesses in 2020-2021. To meet that goal, the authors have applied a descriptive method, with regard to Articles of the Constitution of the Russian Federation. Small business is one of the economy drivers, providing the necessary jobs and opportunities for self-employment, enterprises related to small business are quite mobile and flexible. Project management allows for creating an adequate plan of company development under conditions of limited resources and time. Based on the results of the research, it can be concluded that the project approach is an effective tool used to solve strategic problems in the face of constantly changing circumstances by eliminating some of the imperfections inherent in the market and to introduce an agile workflow.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

scholarly journals Discriminated by an algorithm: a systematic review of discrimination and fairness by algorithmic decision-making in the context of HR recruitment and HR development

2020 ◽  
Vol 13 (3) ◽  
pp. 795-848
Author(s):  
Alina Köchling ◽  
Marius Claus Wehner
Keyword(s):  
Systematic Review ◽  
Decision Making ◽  
Current Knowledge ◽  
Future Research ◽  
Journal Articles ◽  
Research Directions ◽  
Current State ◽  
Management Context ◽  
Future Research Directions ◽  
State Of Research

AbstractAlgorithmic decision-making is becoming increasingly common as a new source of advice in HR recruitment and HR development. While firms implement algorithmic decision-making to save costs as well as increase efficiency and objectivity, algorithmic decision-making might also lead to the unfair treatment of certain groups of people, implicit discrimination, and perceived unfairness. Current knowledge about the threats of unfairness and (implicit) discrimination by algorithmic decision-making is mostly unexplored in the human resource management context. Our goal is to clarify the current state of research related to HR recruitment and HR development, identify research gaps, and provide crucial future research directions. Based on a systematic review of 36 journal articles from 2014 to 2020, we present some applications of algorithmic decision-making and evaluate the possible pitfalls in these two essential HR functions. In doing this, we inform researchers and practitioners, offer important theoretical and practical implications, and suggest fruitful avenues for future research.

The Use of Accounting Information in the Small Business Firm's Planning and Control Process

1980 ◽  
Vol 4 (4) ◽  
pp. 44-57 ◽  
Author(s):  
Patrick M. Dunne ◽  
Dee E. Ezell ◽  
Arthur T. Roberts
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Accounting Information ◽  
Control Process ◽  
Policy Formulation ◽  
Financial Accounting ◽  
Business Managers ◽  
Planning And Control ◽  
Current State ◽  
And Control

The need for information relative to the current state of business affairs and the potential impact upon operations including future opportunities should be recognized, both in planning and execution of plans. The use of accounting information as a basis for necessary analysis and interpretation is relatively simple and effective approach for small business managers. This article details the utlization of modularized contribution margin income statements and their contribution to the decision-making and policy formulation processes. The segmented approach to financial accounting and reporting affords the level of visualization and control that small businesses require.

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