scholarly journals 'n Ondersoek na die aanwending van mikrorekenaarstelsels in klein sakeondernemings in Suid-Afrika

1986 ◽  
Vol 17 (3) ◽  
pp. 125-129
Author(s):  
P. J.S. Bruwer ◽  
C. E. Pretorius
Keyword(s):  
South Africa ◽  
Small Business ◽  
Small Businesses ◽  
Low Cost ◽  
Cost Savings ◽  
Professional Service ◽  
Microcomputer System ◽  
Contributing Factors ◽  
Business World ◽  
Regression Techniques

An investigation into the use of microcomputer systems in small businesses in South Africa The relatively low cost and great advantages, i.e. accuracy, time and cost savings, better decision making, more professional service to clients, etc. make a microcomputer system an attractive aid for any business and particularly for the small business. This is why microcomputers will, today and in future, play an ever-increasing role in the business world. The implementation of a microcomputer system, however, implies major changes for the business and these changes may create major problems for the management of the small business. The objectives of this research project are to determine the extent to which microcomputer systems are used in small businesses in South Africa, what problems they experience with these systems, and to suggest possible solutions to these problems. Furthermore, the major contributing factors to the successful application of microcomputer systems in small businesses are identified by using regression techniques.

Otta Seals and Gravseals as Low-Cost Surfacing Alternatives for Low-Volume Roads: Experiences in South Africa

2003 ◽  
Vol 1819 (1) ◽  
pp. 338-342 ◽  
Author(s):  
Simon Oloo ◽  
Rob Lindsay ◽  
Sam Mothilal
Keyword(s):  
South Africa ◽  
Low Cost ◽  
Cost Savings ◽  
Cost Effective ◽  
Field Trials ◽  
Low Volume Roads ◽  
Kwazulu Natal ◽  
Traffic Volumes ◽  
Low Volume ◽  
To Come

The geology of the northeastern part of the province of KwaZulu–Natal, South Africa, is predominantly alluvial with vast deposits of sands. Suitable gravel sources are hard to come by, which results in high graveling and regraveling costs brought about by long haul distances and accelerated gravel loss. Most gravel roads carry fewer than 500 vehicles per day of which less than 10% are heavy vehicles. The high cost of regraveling has led to consideration of upgrading such roads to surfaced standard, even though traffic volumes do not justify upgrading. Traditional chip seals are expensive and cannot be economically justified on roads that carry fewer than 500 vehicles per day. The KwaZulu–Natal Department of Transport is actively involved in efforts to identify cost-effective alternative surfacing products for low-volume roads. Field trials were conducted with Otta seals and Gravseals, which have been used successfully in other countries, as low-cost surfacing products for low-volume roads. The Otta seal is formed by placing graded aggregates on a relatively thick film of soft binder that, because of traffic and rolling, works its way through the aggregates. Gravseal consists of a special semipriming rubberized binder that is covered by a graded aggregate. Both Otta seals and Gravseals provide relatively flexible bituminous surfaces suitable for low-volume roads. Cost savings are derived mainly from the broad aggregate specifications, which allow for the use of marginal materials.

scholarly journals The perception of sponsorship usefulness among South African small business owners

2014 ◽  
Vol 11 (4) ◽  
pp. 475-488
Author(s):  
Catherine Mpolokeng Sephapo ◽  
Johannes Arnoldus Wiid ◽  
Michael Colin Cant
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Small Businesses ◽  
Brand Image ◽  
Business Owners ◽  
Small Business Owners ◽  
Web Based ◽  
Marketing Tool ◽  
Marketing Budgets

Sponsorship is a powerful marketing tool that organisations in South Africa are embracing. From the evaluation of the sponsorship growth over the years, the industry in South Africa has developed from a R63 million industry in 1985 to the value of just under R7 billion in 2011 (City Press, 2012). Small businesses in South Africa are faced with the challenge of effectively reaching target segments. These small businesses are restricted in terms of limited marketing budgets and therefore need alternative ways of improving their brands in the eyes of the consumer. Theoretically, sponsorship is considered to improve the brand image of an organisation and ultimately improve sales. However, the question that this study aims to answer is whether small business owners perceive sponsorship to be a useful tool that even they can utilise. The study made use of a quantitative approach whereby a web-based questionnaire was distributed to small business owners. The findings indicated that the general attitude towards sponsorship as a marketing tool is positive. The correlation between sponsor sincerity and sponsorship usefulness was found positive; however, average in strength. Although sponsorship is seen as a useful tool, 15.4% of the respondents indicated that they would not consider using this marketing tool. This response may provide an opportunity for further research to be conducted which may shed some light on the strategies small business owners perceive to be most effective for their unique circumstances

scholarly journals Addressing the small business tax compliance burden: Evidence from South Africa

2013 ◽  
Vol 6 (2) ◽  
pp. 263-284
Author(s):  
Sharon Smulders ◽  
Gelishan Naidoo
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Small Businesses ◽  
Tax Compliance ◽  
Compliance Cost ◽  
Record Keeping ◽  
Business Tax ◽  
Cost Studies ◽  
First Time

Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

scholarly journals Addressing the small business tax compliance burden: Evidence from South Africa

2013 ◽  
Vol 6 (1) ◽  
pp. 33-54 ◽  
Author(s):  
Sharon Smulders ◽  
Gelishan Naidoo
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Small Businesses ◽  
Tax Compliance ◽  
Compliance Cost ◽  
Record Keeping ◽  
Business Tax ◽  
Cost Studies ◽  
First Time

Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

scholarly journals Small Business Attitudes Towards Ethical Issues: Survival Or Ethically Correct?

2012 ◽  
Vol 11 (12) ◽  
pp. 1347 ◽  
Author(s):  
Michael Colin Cant
Keyword(s):  
South Africa ◽  
Small Business ◽  
Small Businesses ◽  
Ethical Issues ◽  
Moral Dilemma ◽  
Negative Attitude ◽  
Vital Role ◽  
Ethical Behaviour ◽  
Survey Questionnaire ◽  
Small Business Development

Small businesses play a vital role in most economies worldwide. These businesses are in many instances the creators of jobs and in many instances barely surviving. In Africa, in general, and South Africa in particular, there are huge pressures on small business development and to assist in alleviating poverty and help with social mobility. Many small business entrepreneurs are forced into business in order to survive which in turn may lead to them being less ethically inclined and more focussed on survival. This in itself can lead to a moral dilemma for them. It is therefore important to consider the attitude employees have towards ethical issues in the business sector, and to what extent they would compromise on these issues in order to survive. The main purpose of the study is therefore to determine the attitude employees of small businesses in South Africa have towards the ethical environment in which they operate. The research followed a quantitative approach where a survey questionnaire was used as the data collection method. The results indicate that employees of small businesses have a negative attitude towards the ethical responsibilities of the organisation in which they operate. Alternatively, respondents do understand what is meant by ethics and what it entails. Their attitude regarding their perception of what an organisation should commit to in order to be ethical shows that respondents understands what constitutes ethical behaviour.

scholarly journals The Examination of Factors Influencing Saudi Small Businesses’ Social Media Adoption, by Using UTAUT Model

2019 ◽  
Vol 10 (2) ◽  
pp. 96 ◽  
Author(s):  
Abeer Bin Humaid ◽  
Yasser Sabri
Keyword(s):  
Social Media ◽  
Small Business ◽  
Small Businesses ◽  
Online Survey ◽  
Low Cost ◽  
Utaut Model ◽  
Use Of Technology ◽  
Wide Range ◽  
Effort Expectancy ◽  
Facilitating Conditions

Social media is becoming a major development in electronic commerce among a wide range of sectors, for example, education, government, health care, and business. In Saudi Arabia, a major movement toward social media has taken place, especially among small business entrepreneurs, due to its low cost and the powerful role it can play in globalization.The goal of this paper is to add to the theoretical knowledge base regarding the adoption of social media among Saudi small businesses, by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model to examine the influences of Saudi small businesses’ social media adoption. An empirical study was carried out using online survey research among 73 Saudi business entrepreneurs. The major findings of the paper are that Saudi small business entrepreneurs tend to use social media for the major constructs of performance expectancy, effort expectancy, social influence, and facilitating conditions. However, although the moderator of gender proved to be effective on the construct of effort expectancy, the effects of the moderators of age, gender, and experience on the other major constructs were not salient.It is believed that the findings will be useful for understanding adoption phenomena better, to help business entrepreneurs to make superior decisions based on them.

scholarly journals Co-development of a Wiki for Tracking the Environmental Footprint of Small Business Activities

10.28945/3874 ◽  
2017 ◽  
Vol 20 ◽  
pp. 237-258
Author(s):  
Helen Hasan ◽  
Corina Ionescu
Keyword(s):  
Climate Change ◽  
Information Systems ◽  
Small Business ◽  
Small Businesses ◽  
Design Science ◽  
Low Cost ◽  
Environmental Footprint ◽  
Nonlinear Design ◽  
Pertinent Data ◽  
Green Information Systems

Aim/Purpose: Climate change mitigation is a global challenge, in which academia and business have a role to play. This research explores ways to develop a freely-available information system that would enable small businesses to identify and reduce their environmental footprint. Background: While large organizations have the resources to track emissions and other pertinent data, small businesses may not, despite intentions to be more environmentally responsible. Freely available applications to track emissions focus on the carbon footprint of things, whereas activities are a more meaningful unit of analysis for business managers. Methodology: Using a design science research approach, we conducted a study of a collaborative project that investigated how a low-cost, freely-available online wiki could be developed by group of students, under the guidance of university scholars and business owners. In the project, different student groups were tasked to create the wiki, input content and design a dashboard interface for managers to find data relevant to their business. The research takes an information systems view of the project, relying on the holistic notion of activity from activity theory and taking a design science approach to the study. Contribution: The paper contributes to the practices of green information systems, climate change, and small business. Theoretically it provides new insights into the linear view of design science in resource poor, collaborative projects. Findings: The research demonstrates the viability of an online system to track the envi-ronmental footprint of business activities. It reveals the challenges from a design science perspective of attempts to create online systems using freely available products and labor. Recommendations for Practitioners: Meaningful information systems to assist small businesses to manage their environmental footprint should focus on activities not things, be low cost and easy to use. Recommendation for Researchers: Complex nonlinear design science frameworks may be needed to build community-based green information systems projects. Impact on Society: This paper examines the role that university-community partnerships can play in mitigating climate change. Future Research: We should now investigate ways to ensure the viability and sustainability of systems developed by groups of university students.

scholarly journals Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?

2012 ◽  
Vol 11 (6) ◽  
pp. 697
Author(s):  
Melissa Lubbe ◽  
Gerhard Nienaber
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Tax Evasion ◽  
Small Businesses ◽  
Tax Compliance ◽  
Rural South ◽  
Tax Practitioners ◽  
Tax Relief ◽  
Compliance Behaviour

Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.

scholarly journals Owners' Characteristics and the Financial Bootstrapping Strategies Used by Rural Small Businesses in South Africa

2018 ◽  
Vol 10 (4(J)) ◽  
pp. 277-286
Author(s):  
Maurice Nchabeleng ◽  
Olawale Fatoki ◽  
Olabanji Oni
Keyword(s):  
South Africa ◽  
Small Business ◽  
Small Businesses ◽  
Business Owners ◽  
T Test ◽  
Limpopo Province ◽  
Small Business Owners ◽  
Snowball Sampling ◽  
Level Of Education ◽  
Financial Bootstrapping

The purpose of this study was to examine if there are significant differences in the financial bootstrapping strategies of rural small businesses on the basis of owners' demographic characteristics (level of education and gender). The research followed a quantitative research method with descriptive research design. A sample of 104 rural small businesses participated in the survey. Data was collected through the use of self-administered questionnaires in a survey. The participants in the study were rural small business owners in Fetakgomo Municipality located in the Limpopo Province of South Africa. The study utilised the convenience and snowball sampling techniques to select the study participants. Data analysis included descriptive statistics, factor analysis and the T-test. The Cronbach alpha was used to measure reliability. The results of the T-test showed significant differences between gender and level of education and the financial bootstrapping methods used by rural small businesses. Recommendations are made to improve the awareness of bootstrapping by small business owners. 

scholarly journals Determinants of small business performance in a selected region in South Africa: the role of entrepreneurial orientation and competitive advantage

2021 ◽  
Vol 18 (1) ◽  
pp. 1-20
Author(s):  
S.S. Mtshali ◽  
◽  
WT Chinyamurindi ◽  
Keyword(s):  
South Africa ◽  
Small Business ◽  
Competitive Advantage ◽  
Failure Rate ◽  
Entrepreneurial Orientation ◽  
Small Businesses ◽  
Business Performance ◽  
Mediating Effect ◽  
Managerial Implication ◽  
The Relationship

Background: Small businesses in South Africa are an important engine for economic growth. However, the failure rate amongst such businesses remains high. Purpose of study: There is an increasing need for research that explores how small business performs especially on the African continent noted to have a high failure rate of enterprises. The aim of the study was two-fold. Firstly, to ascertain the relationship between entrepreneurial orientation and business performance. Secondly, the study sought to ascertain the mediating effect of competitive advantage on the relationship between entrepreneurial orientation and performance. Design/Methodology/Approach: The study adopted a positivist approach utilising the quantitative methodology to survey a sample of 177 small business owners/managers. Results/Findings: The findings show the existence of a positive and significant relationship between entrepreneurial orientation and business performance. Further, the findings also show that competitive advantage mediates the relationship between entrepreneurial orientation and business performance. Recommendations: Based on these findings, interventions are proposed that relate to how business performance can be improved within an African small business context. Managerial implication: In addressing the failure rate challenge faced by small businesses, the study encourages continued quests and interventions that promote competitive advantage and entrepreneurial capability development.

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