scholarly journals Constraints And Contingencies Of The Small Business: A Comparative Perspective

2011 ◽  
Vol 6 (9) ◽  
Author(s):  
M. Ruhul Amin ◽  
Sharmistha Banerjee
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Global Market ◽  
Comparative Perspective ◽  
Small Enterprises ◽  
Business Practices ◽  
Market Place ◽  
Country Study ◽  
Country Specific

Small businesses relative to the medium and large businesses tend to demonstrate culture (country) specific business practices. However, in spite of the recognized diversity of business practices, strong homogeneous tendencies and norms have been developing specially among the small businesses that operate in the global market place. These tendencies and norms offer unique opportunity for a comparative perspective. This paper is an attempt in this regard toward identifying the issues of constraints and challenges of the small business from a comparative perspective. A part of multi-country study, authors collected data in 2006 from 133 small businesses of India, and 112 small enterprises in Bangladesh. The findings provide a varying degree of supports for two illustrative hypotheses concerning issues, constraints and contingencies of small businesses in these two countries. The authors believe that the paper is likely to enhance empirical understanding of the small business from a comparative perspective.

scholarly journals The Ethical Dilemma in Globalizing Small Businesses

2012 ◽  
Vol 7 (1) ◽  
Author(s):  
Jacob C. Nganga
Keyword(s):  
Small Business ◽  
Low Income ◽  
Value Chain ◽  
Small Businesses ◽  
Ethical Issues ◽  
Developing Economies ◽  
Global Market ◽  
Small Enterprises ◽  
Ethical Challenges ◽  
Job Seekers

This paper is largely a theoretical exposition of ethical challenges that stifle the participation of smallbusinesses in the global value chains with particular reference to businesses in developing countries. Smallbusinessclusters in developing economies, remain locked in low-quality products and low-income markets.With little innovation, small business lack capacity to produce goods that can attract foreign demand. Yet,small enterprises must provide productive employment for an increasing number of job-seekers in thesecountries. Innovation growth in small enterprises is normally limited to apprenticeship process and as such,results in a dead-end to progress of indigenous technology. To promote creation and growth of small business,efforts are required to put the small business clusters in a global value chain as this enhances possibilities ofnew market avenues and as well as benching market indigenous innovative efforts to international standards.Exposure of small business to global market also encourages networks formations which are conduits of skillsfor quality improvement and valuation of products from the sector. However, the quest for improving theparticipation and market share of small business is faced with challenges that stem from the way the process ofglobalization has taken place over time. To overcome these globalization challenges, policy makers mustcontend with ethical issues that require to be addressed through consultative efforts at international arena.

Small Industry, Gimmicks and Moscow Statistics, or How the Small Russian Enterprise Came into the World (Russian Physiological Sketch, 1830-1840)

2009 ◽  
pp. 123-129
Author(s):  
Yu. Golubitsky
Keyword(s):  
Small Businesses ◽  
Statistical Data ◽  
Russian Enterprise ◽  
Small Enterprises ◽  
Business Practices ◽  
Way Of Life ◽  
The World ◽  
Small Industry ◽  
Xix Century

The article considers business practices of Moscow small industry in the XIX century, basing upon physiological sketches of N. Polevoy and I. Kokorev, statistical data and the classification of professions are also presented. The author claims that the heroes of the analyzed sketches are the forefathers of Moscow small businesses and shows what a deep similarity their occupations and a way of life bear to the present-day routine existence of small enterprises.

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.

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.

Economic Identities

2019 ◽  
pp. 21-45
Author(s):  
Courtney Lewis
Keyword(s):  
Small Business ◽  
American Indians ◽  
Family Business ◽  
Small Businesses ◽  
Business Practices ◽  
Business Ownership ◽  
Local Movement

Sorting out the diversity of small businesses and small- business practices begins with two seemingly simple but central questions: Who owns these businesses, and what markets do they serve? To delve into these questions, this chapter begins by examining the contextual distinctiveness of American Indians’ economic identities and their related experiences, especially in the context of capitalism. Addressing these constructions helps refine our theoretical understandings of what has been termed Indigenous entrepreneurship by following how the external shaping of Indigenous economic identity has hindered its representation as well as its expression. Family business ownership is highlighted here, followed by an examination of issues for tourism businesses, including buffering for privacy as well as complications of the “Buy Local” movement for tourism-based businesses.

scholarly journals Development of small innovative business in the Russian economy

2021 ◽  
Vol 10 (44) ◽  
pp. 84-91
Author(s):  
Sergey V. Novikov ◽  
Gennady V. Tikhonov
Keyword(s):  
Mathematical Modeling ◽  
Small Business ◽  
Small Businesses ◽  
Small Enterprises ◽  
The Public ◽  
Russian Economy ◽  
Sustainable Operation ◽  
Significant Difference ◽  
Scientific Technical ◽  
Crisis Conditions

The article is devoted to small entrepreneurship in the scientific and technical sphere, despite the recognition of its right to state support, it has a significant difference from scientific and technical and the so-called earlier implementation activities characteristic of the period preceding economic reforms. A significant place in the article is given to the development of mathematical modeling in the system of innovative entrepreneurship in modern crisis conditions. Adaptability and flexibility are considered as the most important indicators of the efficiency of structures, their ability to ensure sustainable operation and effective innovative development of small businesses. The issues of scientific, technical and innovative activities in small business and in the public sector of the economy on the conjugation of adaptability and flexibility are considered. A number of modern techniques related to the development of mathematical modeling of the development of small enterprises in innovative activities in a crisis are analyzed. The necessity of mathematical modeling as the main factor in the implementation of financial support for small business in innovation, for which conventional methods are unacceptable, has been substantiated. The proposed approach should be considered as a guideline when assessing the mechanism for allocating funds from the budget for the development of small business in innovation.

scholarly journals IMPROVING THE MECHANISM FOR MANAGING THE FINANCIAL SUSTAINABILITY OF A SMALL BUSINESS ORGANIZATION

2019 ◽  
pp. 32-36
Author(s):  
M. R. Mamaeva
Keyword(s):  
Small Business ◽  
Crisis Management ◽  
Small Businesses ◽  
Financial Sustainability ◽  
Small Enterprises ◽  
Business Organization ◽  
Business Organizations ◽  
Legal Form

Managing financial sustainability is one of the key mechanisms of enterprise crisis management. The article discusses the features of managing the financial sustainability of small businesses that are characteristic of economic entities of a given legal form. The analysis of the peculiarities of ensuring the financial sustainability of small enterprises in Russia in modern conditions is carried out and directions for improving the mechanism for managing the financial sustainability of small business organizations are proposed.

scholarly journals Features of the Integration of Small Entrepreneurship into the National Economical Structure in the Current Context

2019 ◽  
Vol 29 (3) ◽  
pp. 444-452
Author(s):  
Igor Korodyuk ◽  
Mikhail Solodkov ◽  
Alina Borisova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Global Economy ◽  
Small Enterprises ◽  
Positive Trend ◽  
Small Companies ◽  
Economic Activities ◽  
Business System ◽  
Current Context ◽  
Business Entities

The article considers the role of small business in terms of the present-day global economy and analyses the problems of identifying an optimal correlation between small and large businesses in the open-type economic systems. The authors describe the features of small enterprises in performing economic activities and substantiate the necessity and expediency of cooperation between large and small companies in the field of technological innovations. Foreign experience has proved the effectiveness and perspectiveness of incorporating of small businesses in the activities of large companies, one of the components of country's successful economic development as a whole. However, despite the emerging positive trend, this area is still not given due attention in Russia. The authors investigate the historical features of the Russian small business system that have left a mark on its interrelations with large business entities and bring up an issue of the necessity of mastering the state support of the small business sector in our country and pay a sufficiently more attention to the issues of cooperation and mutual support of small and large businesses.

scholarly journals CRITERIA FOR SELECTION OF ELEMENTS OF THE SIMPLIFIED ACCOUNTING AND REPORTING SYSTEM BY SMALL ENTERPRISES

2018 ◽  
pp. 286-293
Author(s):  
Nadiya Khocha
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Reporting System ◽  
Synthesis Method ◽  
Small Enterprise ◽  
Small Enterprises ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
Taxation System

Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system. Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises. Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used. Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.

Assessing Factors of Small Business Development in Subjects of the Russian Federation

2020 ◽  
Vol 11 (2) ◽  
pp. 574
Author(s):  
Elena SHAMALOVA ◽  
Elena KOSTROMIN ◽  
Anton Evgenievich POLYAKOV ◽  
Veronika Sergeevna NOVIKOVA ◽  
Alexander MUKHOV
Keyword(s):  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Small Enterprises ◽  
Small Business Development ◽  
Second Stage ◽  
The Russian Federation ◽  
The Difference ◽  
Political Economic ◽  
Statistical Indicators

This study is dedicated to assessing the factors of entrepreneurship that contribute or impede the development of small business in the regions. The study aims at displaying the factors of entrepreneurship in Russia through statistical indicators and determining their impact on the development of small enterprises in the regions with different conditions and development. At the first stage of the study, two groups of regions with the most favorable and unfavorable conditions for the development of small business were identified by using the multivariate comparative analysis. At the second stage, the entrepreneurship factors in the form of statistical indicators were divided into four groups: political, economic, socio-cultural, and technological-innovative. Using the correlation analysis, the factors that had the strongest impact on the development of small business in the regions were determined. These factors were compared to the results of monitoring the entrepreneurship in world countries and Russia. The difference between the results of the statistical analysis and the results of the entrepreneurs’ surveys has been revealed. During the study it has been determined that depending on a region and its development, one and the same factor of entrepreneurship can influence small businesses in different ways. It has also been substantiated that it is impossible to correctly compile a general list of entrepreneurship factors for the Russian regions. It is necessary to monitor the opinions of entrepreneurs and carry out the statistical analysis of factors for each group of regions that are similar in their development. The conclusions of the study can be used as theoretical basis for studying the problems of developing small business in the regions.

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