scholarly journals The Finance Aspects of Building a Small Business in Kurdistan Region-Iraq: A Comparison with Sweden

2019 ◽  
Vol 6 (4) ◽  
pp. 1-5
Author(s):  
Светлана Муртузалиева ◽  
Svetlana Murtuzalieva

The study aimed to identify the finance aspects that are associated with starting and running small business enterprise in Kurdistan, in comparison with Swedish small business enterprises. In caring out the study, a qualitative research method was used. The most important method data was sourced by primary data using interviews, utilizing a questionnaire. The researchers also used purposive sampling technique to select some of the top ranking personnel in Sherko Engineering Group, Jamal Company, Tanyayi Café, Cafe Clarintte, Café Master and Marianne Bageri. The analytical strategy used was in relying on theoretical propositions. On the basis of the analysis of data collected during the interview, the study revealed that small business owners in developing countries such Kurdistan face many problems when compared with developed countries like Sweden. The finance problems facing Kurdish small business owners are ranked as follows: lack of finance in starting and developing business, non use of accounting and finance Standards, having few sources of finance and private banks, inability in determining money need and start up costs, lake of a factor for distinguishing between personal and business money, poor infrastructures, inappropriate legislation, lack of managerial skills in managing money; further problems are corruption and inflation. Small business owners in Sweden are face with the problems of high increase of work absentee due to cases of sicknesses by personnel and the effect of the weather on business. Also they face very few the problems that Kurdish small business has related finance aspects when establishing and managing the business, they have support of government completely.

2017 ◽  
Vol 6 (1) ◽  
pp. 25
Author(s):  
Olufemi Muibi Omisakin

Entrepreneurship is an important concept in both developing and developed societies today. Although there is no consensus on the definition of entrepreneurship, it is believed to be a process of creating value by bringing together a unique package of resources to exploit entrepreneurship opportunities (Morris, 2002). This study aims to discover the economic contributions and challenges of immigrant entrepreneurs to their host country, and focuses on African small business owners in Auckland, New Zealand. Literature on immigrant entrepreneurship was reviewed, resulting in a discussion of the economic contributions of immigrant entrepreneurship as well as its challenges. Data was collected using face-to-face, semi-structured interviews, observation and field notes as the sources of inquiry. A purposive sampling technique was used to select 17 participants. All participants were African immigrant small business owners running businesses in Auckland. Thematic analysis was used to analyse the data collected (Braun & Clarke, 2006). 


ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 591-594
Author(s):  
T Herry Rachmatsyah ◽  
Paiman Rahardjo ◽  
Franky Franky ◽  
Rahayu Rahayu

Many micro and small business owners do not carry out accounting properly because they do not have a good understanding of basic accounting principles. Poor accounting causes the owners do not know the health of their businesses and cannot make the right decisions to improve the efficiency and effectiveness of their businesses. To help micro and small business owners improve their knowledge of accounting, Postgraduate Program, Universitas Prof. University Dr. Moestopo organized community engagement activities in the form of training in basic accounting principles. The training participants consisted of 28 micro and small business owners who were domiciled or residing in the Larangan Indah Subdistrict. The training was conducted using lecture or classroom methods. To evaluate training, the Kirkpatrick’s Model is used with evaluations carried out in the reaction and learning areas. Based on the results of evaluating the reaction using the satisfaction questionnaire, it is known that the participants showed positive reactions while based on the results of the evaluation of learning using a comparison between pre-test and post-test scores it is known that the participants experienced an increase in knowledge. The aspects that will be improved in the next training are audiovisual aids, facilities, and schedule.  


2020 ◽  
Vol 9 (3) ◽  
pp. 329-341
Author(s):  
Trey Malone ◽  
Antonios M. Koumpias

PurposeThis research note compares voter opinions regarding small business entrepreneurial activity to opinions of small business owners and links any divergence in perceptions to realized suboptimal entrepreneurial growth policy.Design/methodology/approachPrimary data collection via best–worst scaling and estimation of linear regression models.FindingsResults suggest that small business owners are less concerned about issues such as foreign competition, estate/death taxes, oil prices and labor union demands but are more concerned with domestic competition, income taxes, regulatory burdens and availability of credit from lenders.Social implicationsThe authors find major discrepancies in opinions about trade policy and business financing, which may lead to policy design that hinders entrepreneurship given evidence that politicians do respond to voters' opinions (Autor et al., 2016).Originality/valueIt represents the first empirical assessment of differences between voter and small business owner perspectives on entrepreneurial policy. An immediate policy implication includes the need to provide additional avenues of communication of entrepreneurs' concerns.


2012 ◽  
Vol 26 (5) ◽  
pp. 357-367 ◽  
Author(s):  
Mary E. Varghese ◽  
Loran Carleton Parker ◽  
Omolola Adedokun ◽  
Monica Shively ◽  
Wilella Burgess ◽  
...  

This qualitative study examines the process of student learning in a small-business experiential internship programme that pairs highly qualified undergraduates with local small or start-up companies. The Cognitive Apprenticeship model developed by Collins et al (1991) was used to conceptualize students' reported experiences. The results revealed that the internship structure allowed students to acquire knowledge successfully from experts in the field, situate their learning in the environment of practice, and learn valuable professional and entrepreneurial skills not found in traditional classroom settings. Students reported an increase in self-efficacy and indicated that their interests in working in a small business were solidified or further enhanced. It is argued that these findings have important implications for researchers, small business owners and entrepreneurial and small business support initiatives in higher education.


2018 ◽  
Vol 8 (2) ◽  
Author(s):  
SOLIYAH WULANDARI ◽  
ANDRIE BUDIAJI

The purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations. Azmi and Perumal (2008) identified five of tax fairness dimension: general fairness, exchanges with government, special provisions, tax rates, and self-interest towards individual taxpayers compliance.This research used primary data obtained by distributing questionnaire to micro and small business owners in Center of Promotion and Marketing Horticultural Department of Marine and Agriculture DKI Jakarta. Multiple regression analysis was used to identify dimensions of tax fairness that influence compliance in fulfilling taxation obligations.The results of this research indicate that general fairness and the structure of tax rates influence towards compliance of micro and small businesses in fulfilling taxation obligations, while exchange with government, special provisions, and self-interest does not influence towards compliance of micro and small businesses in fulfilling taxation obligations.  


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