scholarly journals Effects of the transition to the RIF of microenterprises in the city of Valle de Santiago, Guanajuato

2019 ◽  
pp. 31-40
Author(s):  
Sandra Ivette García-Pichardo ◽  
José Luis Bárcenas-Puente ◽  
Juan Silva-Contreras ◽  
Jorge Luis Moncada-Morales
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Radical Change ◽  
Structured Interview ◽  
Business Owners ◽  
Small Business Owners ◽  
Small Enterprises ◽  
Micro And Small Enterprises ◽  
The Government ◽  
The City

As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that mainly affects micro and small enterprises, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato. The research is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.

scholarly journals Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato

2019 ◽  
pp. 1-11
Author(s):  
Sandra Ivette GARCÍA-PICHARDO ◽  
José Luis BÁRCENAS-PUENTE ◽  
Juan SILVA-CONTRERAS ◽  
Jorge Luis MONCADA-MORALES
Keyword(s):  
Tax Evasion ◽  
Small Businesses ◽  
Tax Reform ◽  
Radical Change ◽  
Structured Interview ◽  
Business Owners ◽  
Small Business Owners ◽  
Interview Technique ◽  
The Government ◽  
The City

As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that It mainly affects micro and small businesses, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato; It is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have a sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.

Strategic and Process Management

2019 ◽  
pp. 115-130
Author(s):  
Maria Olga Carvalho e Souza ◽  
Alvaro Lopes Dias ◽  
Emmanuel M.C.B. Sabino
Keyword(s):  
Qualitative Research ◽  
Competitive Advantage ◽  
Process Management ◽  
Small Enterprises ◽  
Academic World ◽  
Dynamic Capacity ◽  
The Face ◽  
Micro And Small Enterprises ◽  
Unpredictable Environment ◽  
The City

The performance of companies has been of great interest in the organizational and academic world. In Brazil it became a matter of survival, given the high number of premature corporate deaths, especially in the field of micro and small enterprises. Following this same interest, the authors began this exploratory qualitative research to find information about the specifics of some companies that manage to remain in the market with reasonable competitiveness and for many years. In this universe, they selected three companies located in the city of Teresina (PI) that presented a significant boost in the face of a turbulent and unpredictable environment. Some characteristics, behaviors, and skills have been highlighted as likely indicators of dynamic capacity leading to the achievement of a competitive advantage, which, consequently, cause these companies to be remembered and chosen by consumers among others existing in the same place or region.

scholarly journals Rising of Regional Development Proposed by Complementary Law 123/2006 in Bidding: Comparing Bidding From Two Towns in the Southern Cone of the State of Rondônia - Brazil

2020 ◽  
Vol 11 (5) ◽  
pp. 10
Author(s):  
Aline Cristina Helfenstein ◽  
Douglas Fernando Batista Neis ◽  
Elielza Camargo Souza ◽  
Flávia Regina Alves de Hungria Folador ◽  
Marlene Valério dos Santos Arenas ◽  
...  
Keyword(s):  
Regional Development ◽  
Southern Cone ◽  
The State ◽  
Small Enterprises ◽  
Micro And Small Enterprises ◽  
The Law ◽  
The City

This study was intended to assess whether the bidding notices of Cerejeiras and Cabixi had put regional development foward, under the terms of Complementary Law 123/2006. The research is exploratory, quantitative, with a longitudinal cut, based on the bidding notices from the health and education departments, which were carried out in 2017 and 2018, extracted from transparency portals of the studied towns. The notices were organized and classified in a table, identifying each one of the items covered by the Complementary Law, comparing them with the law and what is contained in the notices. It was checked that the city halls apparently have little knowledge or clarification about the application of the law, since its public notices establish more tiebreakers criteria for Micro and Small Enterprises (MSEs) than other benefits allowed by law. It was also observed that the provided parts by law are not used. The construction contract notices did not provide for the subcontracting of MSEs. Most notices presented the preference for hiring local and regional companies incorrectly. There were no notices with quotas for the exclusive supply of MSEs in bids for goods of a divisible nature. In addition, it was noted that public agents from these towns need training related to the topic to apply the law and thus foster regional development correctly. Most notices presented the preference for hiring local and regional companies incorrectly. There were no notices with quotas for the exclusive supply of MSEs in bidding for goods of a divisible nature. In addition, it was noted that the towns need training related to the topic to apply the law and thus foster regional development correctly.

scholarly journals Investigação dos fatores condicionantes do capital de giro em micro e pequenas empresas: uma abordagem por grupos estratégicos

2009 ◽  
Vol 13 (3) ◽  
pp. 51
Author(s):  
Lucas Maia dos Santos ◽  
Marco Aurélio Marques Ferreira
Keyword(s):  
High Risk ◽  
Low Risk ◽  
Small Enterprises ◽  
Short Term ◽  
Conditioning Factors ◽  
Medium Risk ◽  
Micro And Small Enterprises ◽  
Financial Administration ◽  
The City

In a general way, micro and small enterprises (MPEs) are attractive for their rentability, but, because of some deficiencies in short term financial administration, they work in a high risk of bankruptcy. In this context, this paper aimed to identify and analyze the acting of strategical groups of MPEs according to the methodologies and practices in the working capital conduction, taking as reference the city of Viçosa, MG. In this paper, in which it was used the exploratory quantitive approach, 172 MPEs proprietors were interviewed, and this fact, through the factorial analyses followed by the cluster analyses, enables the identification of three groups with distincts characteristics, basing in restrictive aspects of risk of bankruptcy in these enterprises: low risk, medium risk, and high risk. Despite of the fact that it was noticeable a low risk of bankruptcy group, it is evident the importance of the short term financial administration in the region studied, since the maintenance of a correct administration is far from being unannimous because of the classification of nearly 30% of the enterprises in medium and high risk of bankruptcy groups. To finish, the identification of the enterprises with similar strategies and the best practices used in the short term financial administration can be an aplication instrument in the enterprises classified in medium and high risk of bankruptcy, since some conditioning factors of the risk of bankruptcy were identified.

scholarly journals Efficiency of Micro and Small Enterprises in Ethiopia: Evidence from Data Envelope Analysis Model

2021 ◽  
Author(s):  
Abebe Birhanu Ayele
Keyword(s):  
Technical Efficiency ◽  
Service Sector ◽  
Returns To Scale ◽  
Least Square ◽  
Scale Efficiency ◽  
Small Enterprises ◽  
Analysis Model ◽  
Micro And Small Enterprises ◽  
The Government ◽  
Constant Returns To Scale

This study measures the technical and scale efficiency of Micro and Small Enterprises (MSEs) and input slacks using Data Envelop Analysis (DEA) model and identifies the determinants of efficiencies of MSEs by employing ordinary least square (OLS) econometrics model. A sample of 375 randomly selected MESs are included in the study. The study found that the average technical and scale efficiency of MSEs are relatively low; technical efficiency averaged at 30 percent and 38.4 percent under constant returns to scale (CRS) and variable returns to scale (VRS) assumptions, respectively. Besides, the overall average scale efficiency score of MSEs was estimated at 77.8 percent. The highest mean technical and scale efficiencies were registered in the construction (71.8 percent) and manufacturing (85.7 percent) sectors, respectively. Whereas, the lowest technical and scale efficiency goes to urban agriculture sector and service sector, with 38.9 percent and 67.2 percent, respectively. The level of inputs, enterprise age and sector, human capital, labor productivity variables significantly affect relative technical efficiency level of MSEs with different directions while variables such as start-up capital, gender of the enterprise manager and availability of support from the government identified statistically not significant in determining the MSEs’ technical efficiency.

scholarly journals Analysis of individual micro-entrepreneur vision from the perspective of financial management

2018 ◽  
Vol 15 (2) ◽  
pp. 182-192
Author(s):  
Fabrício Jose De Amorim Braga ◽  
Fabiano De Souza Silvestre ◽  
Ualison Rébula Oliveira
Keyword(s):  
Financial Management ◽  
Field Research ◽  
Financial Control ◽  
Small Enterprises ◽  
Business World ◽  
Sales Forecast ◽  
Accounting Management ◽  
Micro And Small Enterprises ◽  
The City ◽  
Janeiro State

In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education.

Financing needs of micro-enterprises along their evolution

2020 ◽  
Vol 36 (2) ◽  
pp. 263-284
Author(s):  
Ruslan Prijadi ◽  
Permata Wulandari ◽  
Putri Mega Desiana ◽  
Fajar Ayu Pinagara ◽  
Maya Novita
Keyword(s):  
Small Businesses ◽  
Development Stage ◽  
Business Owners ◽  
Capital City ◽  
Small Enterprises ◽  
Formal Institutions ◽  
Content Type ◽  
Structural Problems ◽  
Micro And Small Enterprises ◽  
Micro Enterprises

Purpose The purpose of this paper aims to investigate micro enterprises financing in Indonesia and examines how this financing differs, depending on the enterprise’s development stage. This research also identifies some structural problems related to micro-financing and provides workable solutions. Design/methodology/approach This research uses the entrepreneurial network model of Schutjens and Stam (2003) to examine how Indonesian micro and small enterprises (MSEs) evolve even before they become regular small businesses. Content analysis is used on 10 micro-enterprises from Jakarta, the capital city of Indonesia and its surroundings. Financing issues at each stage of enterprise development are identified and deeply examined. Findings This research not only confirms the significant financing problems micro-enterprises face but also clarifies that these problems are unique to each stage of the MSEs’ development. One insight is that most micro-enterprises do not use funding from formal institutions. That is, business owners rely more on funding from non-formal institutions. This is because these enterprises’ managers generally cannot prepare loans application and/or they are lack of knowledge/training on financing matters. They hesitate to borrow from formal financial institutions, as the rates are high but the processing time is longer than those of the loan sharks. Originality/value This research contributes to the field of entrepreneurial finance by identifying the structural problems inherent in micro-finance and providing workable solutions for overcoming these problems.

Developing Urban Tourism for Taman Bungkul as Tourist Destination in Surabaya

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Agres Tjahjoko
Keyword(s):  
Traffic Flow ◽  
Secondary Data ◽  
Business Owners ◽  
Research Topic ◽  
Urban Tourism ◽  
Primary Data ◽  
Small Business Owners ◽  
Tourist Destination ◽  
International Tourist ◽  
The City

Surabaya tourism is one activity that is attractive to domestic and International Tourist, they manage their routinity and boredom by visiting a place where they can find comfort and pleasure. Tourism attraction is very important to attract tourist visit, one of the tourism object visited the most is taman bungkul Surabaya. Great location in the middle of the city, with an area of 900 m2 and is easily accessed. Taman bungkul has a complete facilities, the are childrens playground, jogging track, 33 m diameter amphitheatre, comfortable seat and unique, free wifi conection, those are all provided freely to satisfy visitors. All of those are making taman bungkul crowded with visitors. Visitors are from cycling community, motorcycle communit,pedestrians, etc. They come to meet their friends and relax with them. Problems emerge in Saturday and Sunday, parking capacity is not sufficient an it jeopardize the traffic flow. Toilet also not adequate because it is available only on a spot. Methods used to obtain primary data is direct field observation, interview with visitors and some small business owners, and documentation by photo taking. Secondary data is obtained by studying books related to this research topic. A finding resulted from this research: taman bungkul Surabaya has the potency to become the iconic of Surabaya as a place for tourists to visit, by managing better the parking area, the stree vendors and the toilet.

The COVID-19 pandemic and its impact on microfinance institutions in Indonesia

2021 ◽  
Vol 32 (1) ◽  
pp. 93-106
Author(s):  
Tuti Ermawati ◽  
Agus Eko Nugroho ◽  
M. Soekarni ◽  
Nur Firdaus ◽  
Jiwa Sarana ◽  
...  
Keyword(s):  
Online Survey ◽  
Response Rate ◽  
Small Enterprises ◽  
Microfinance Institutions ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Adaptation Measures ◽  
Mitigation And Adaptation ◽  
Micro And Small Enterprises ◽  
The Government

The paper aims to analyse the impacts of the COVID-19 pandemic on microfinance institutions (MFIs) and identify mitigation and adaptation measures to cope with the situation. An online survey and focus group discussions were employed to capture how far the COVID-19 pandemic affects MFIs’ business. The results show that MFIs’ performance is negatively affected due to the COVID-19 crisis as their major customers, micro and small enterprises (MSEs), have experienced a contraction. MFIs have implemented several mitigation and adaptation measures to cope with the situation and future shocks. These results provide an overview of how far the COVID-19 crisis affects MFIs which can help the government design policies that can support MFIs and MSEs to survive. However, some issues related to methodology, such as the inability to capture complex and profound information, survey monitoring, and response rate, influenced the analysis so that the research may lack generalizability. Thus, a more holistic methodology is needed to investigate the impacts of the COVID-19 pandemic comprehensively.

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