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Соціальні мережі певною мірою обумовили трансформацію бізнес-процесів та привернули увагу практиків, науковців та політиків. Авторами визначено, що використання соціальних мереж бізнесом дозволяє отримати низку позитивних ефектів, а саме підвищити рівень відкритості та лояльності споживачів до компанії, Крім цього використання соціальних мереж забезпечує пряму комунікацію зі споживачами. Авторами наголошено, що існуючі дослідження переважно фокусуються на аналізі використання соціальних мереж великими компаніями, а не мікропідприємствами (у тому числі сімейними підприємствами). У статті проаналізовано ефективність та перспективи використання соціальних мереж сімейними підприємствами в Саудівській Аравії. Дослідження базується на моделі прийняття технологій (Technology Acceptance Model). Вибірку дослідження сформовано на основі онлайн-опитувальник 188 власників сімейного бізнесу. Для емпіричного підтвердження висунутих гіпотеззастосовано структурне моделювання та програмне забезпечення SPSS, Amos. Результати дослідження засвідчили, що рівень очікуваної корисності від використання соціальних мереж має позитивний статистично значущий вплив на наміри використовувати маркетингових інструментів у соціальних мережах. При цьому легкість застосування соціальних мереж позитивно впливає на рівень очікуваної корисності від їх використання. У статті описано профіль власників сімейного бізнесу в Саудівській Аравії, визначено їх демографічні та поведінкові характеристики (ґендер, вік, освіта, професійних досвід). Результати дослідження можуть бути використанні урядом Саудівській Аравії при формуванні інструментів стимулювання розвитку мікропідприємництва, зокрема сімейного бізнесу. Авторами запропоновано сформувати онлайн-платформу, що дозволить об’єднати інформацію про діючі сімейні підприємства в країні. Social media applications have revolutionized doing business and attracted the attention of practitioners, scholars, and policymakers. Social media applications offer business owners plenty of benefits as it enables businesses to get exposed, gain competitive advantage, and communicate with customers. However, limited studies have considered measuring the adoption of social media marketing by micro-businesses, such as home-based businesses (HBBs). This research examines social media adoption by home-based companies in Saudi Arabia using the Technology Acceptance Model (TAM). A self-administered online questionnaire is utilized to collect data. A total of 188 home-based business owners completed the questionnaires. Structural equation modeling using SPSS, Amos is utilized for data analysis. The findings show that perceived usefulness and social influence positively impact the Intention to use social media marketing. Ease of use positively influences perceived usefulness. Further, the Intention to use has a subsequent impact on user behavior. The study has implications for policy, decision-makers, and the General authority of SMEs (Monsha’at) in Saudi Arabia. The research results show that social influence is a significant positive predictor of social media marketing usage. Besides, the Intention to use social media marketing has a statistically positive impact on user behavior. The study validates the TAM model in a rarely studied context due to its invisible nature. The authors also describe a profile of HBBs owners in Saudi Arabia by explaining their demographic and behavioral characteristics regarding owners’ gender, age and education, and prior experience. This paper contributes original empirical evidence on the adoption of social media marketing by the HBBs in Saudi Arabia. Given the lack of previous studies on this micro-business sector in general and Saudi Arabia, these findings are essential. The present study demonstrates several managerial implications. First of all, policymakers should consider this microbusiness sector when developing policies and strategies to provide support and support. The government should establish an electronic platform that connects all business owners.

Las políticas diseñadas y planteadas para dinamizar la economía antes y después de la pandemia, forman parte de las políticas del gobierno nacional, sin embargo, solo se replantearon algunas estrategias orientadas a recuperar económicamente a los micronegocios, generando proyectos para que la reactivación económica efectivamente logre mejorar las condiciones de los beneficiarios. Durante el desarrollo del presente trabajo se observó que estos programas no alcanzan a cumplir las metas diseñadas para los programas, que se deben ejecutar durante la vigencia, así mismo, estos programas quedan en etapas precontractuales y de estructuración, lo que demuestra que estos no están bien diseñados, para que lleguen de manera contundente a los beneficiarios finales y no generen el impacto proyectado en la economía nacional. Resumen………………………………………………………………………………………….. iv Palabras clave………………………………………………………………………………….. iv Abstract…………………………………………………………………………………………… v Keywords………………………………………………………………………………………. v Introducción………………………………………………………………………………………. 1 Marco teórico……………………………………………………………………………………... 3 Conclusiones……………………………………………………………………………………..16 Bibliografía………………………………………………………………………………………18 The policies designed and proposed to boost the economy before and after the pandemic are part of the national government's policies, however, only some strategies aimed at economically recovering micro-businesses were rethought, generating projects so that the economic reactivation effectively achieves improve the conditions of the beneficiaries. During the development of this work, it was observed that these programs do not meet the goals designed for the programs, which must be executed during the term, likewise, these programs remain in pre-contractual and structuring stages, which shows that they are not well designed, so that they reach the final beneficiaries in a decisive way and do not generate the projected impact on the national economy. Especialización

En este trabajo se encuentra plasmado evidencias de practica social en la cual se implemento un manual de politicas contables In this work there is evidence of social practice in which a manual of accounting policies was implemented. Contador Público Pregrado

La pandemia del coronavirus ha traído consigo cambios en la sociedad. El distanciamiento social y las medidas sanitarias para evitar el contagio configuran nuevas realidades para las organizaciones. Es así, como nace el plan de negocio para una empresa de Servicios de Consultoría de Planeación Estratégica en Bogotá al identificar la necesidad de los microempresarios para adaptarse a los cambios del entorno, mediante la construcción de estrategias basadas en el aprovechamiento de las tecnologías de la información y de las comunicaciones. The coronavirus pandemic has brought changes in society. Social distancing and health measures to avoid contagion configure new realities for organizations. This is how the business plan for a Strategic Planning Consulting Services company in Bogotá was born by identifying the need for microentrepreneurs to adapt to changes in the environment, through the construction of strategies based on the use of the technologies of the information and communications Magíster en Administración de Empresas Maestría

The coronavirus disease 2019 (COVID-19) pandemic that struck unexpectedly has reinforced the need for proper cash flow management by micro-businesses. It may be complicated for the business sector to differentiate between business and personal finances if there is no discipline or consistency in financial management. Therefore, this study examines the practice of cash flow management by micro-traders in Kuala Terengganu, Malaysia, before 2020 and examines how their lives were affected during the freeze on economic activity. A quantitative research design was adopted, and the participants for the study were selected using the convenience sampling technique. A survey was conducted in November 2021, and 141 pieces of clean data were obtained. Statistical Package for the Social Sciences software (SPSS) was used to generate descriptive statistics for data analysis. This study determined that micro-traders did not exhibit proper cash flow management, placing them in a critical financial situation when the pandemic crisis was prolonged. The movement control order and the extended COVID-19 pandemic that caused the economic downturn negatively impacted the cash flow of micro-traders and negatively affected their incomes and livelihoods.

El sector agropecuario específicamente el productor de leche y sus derivados va en crecimiento tanto en la producción como en el consumo. En Colombia este sector interviene de manera importante en la economía. El Municipio de Sopó en Cundinamarca es turístico y llaman la atención sus productos lácteos, estando ubicadas allí empresas consolidadas, con gran reconocimiento y otras microempresas que están surgiendo en el sector lácteo generando gran relevancia. Este contexto permite analizar la situación de las microempresas del sector teniendo en cuenta que muchas de ellas están en la informalidad o tienen recursos limitados. El objetivo de este ensayo es realizar una propuesta de diseño de programa para mejorar las competencias y formación de los trabajadores en una microempresa de productos lácteos en el municipio de Sopó en Cundinamarca basados en formación- acción. El método racional de análisis fue deductivo ya que se realizó de lo general a lo específico, el enfoque de recolección de datos fue mixto teniendo en cuenta que se utilizaron datos cuantitativos y cualitativos, la profundidad del estudio fue exploratorio, no experimental – transversal. El método específico que se empleó fue la investigación de campo a través de un cuestionario. Lo anterior permitiendo determinar la importancia de la formación y la mejora de las competencias y los pasos para diseñar un programa basado en la formación- acción con base en las prácticas y vivencias reales y teniendo en cuenta la naturaleza de la microempresa y los recursos limitados. Resumen 3 Palabras claves: 3 Abstract 4 Keywords: 4 Introducción 5 Propuesta de diseño de programa para mejorar competencias y formación de los trabajadores de una microempresa de productos lácteos en el municipio de Sopó en Cundinamarca. 6 Contextualización general del sector lácteo Internacional, nacional y municipal: 6 Gestión del conocimiento y del talento humano en las Organizaciones 9 Formación en las microempresas 12 Propuesta de programa de formación en microempresa del sector lácteo en el municipio de Sopó en Cundinamarca 15 Conclusiones 23 Referencias 24 The agricultural sector, specifically the producer of milk and its derivatives, is growing in both production and consumption. In Colombia this sector intervenes in an important way in the economy. The Municipality of Sopó in Cundinamarca is touristy and its dairy products attract attention, with consolidated companies being located there, with great recognition and other micro-companies that are emerging in the dairy sector generating great relevance. This context makes it possible to analyze the situation of micro-enterprises in the sector, taking into account that many of them are informal or have limited resources. The objective of this essay is to carry out a program design proposal to improve the skills and training of workers in a micro-enterprise of dairy products in the municipality of Sopó in Cundinamarca based on training-action. The rational method of analysis was deductive since it was carried out from the general to the specific, the data collection approach was mixed taking into account that quantitative and qualitative data were used, the depth of the study was exploratory, not experimental - cross-sectional. The specific method used was field research through a questionnaire. The above allows determining the importance of training and improving skills and the steps to design a program based on action training based on practices and real experiences and taking into account the nature of the microenterprise and limited resources. Especialización

Text in Turkish ; Abstract: Turkish and English Includes bibliographical references (leaves 163-167) x, 168 leaves Yasal olarak Türkiye’de uygulanmakta olan VUK/MSUGT yaklaşımı ulusal ölçekli bir muhasebe anlayışıdır ve vergi tahakkuku üzerine kurgulanmıştır. Ancak bu anlayış finansal tablo kullanıcıları için gerçeğe ve ihtiyaca uygun bilgi sunmamaktadır. Bağımsız denetime tabi olan işletmeler, geniş kullanıcı kitlesine yönelik raporlama yaparken ihtiyaç duydukları düzenlemeleri UFRS, TFRS, BOBİ FRS uygulamalarıyla karşılamaktadır. Ancak yeni kurulmuş, günümüzde sayıları giderek artmakta olan start-up veya küçük işletmelerin bu ortak dile uyum sağlaması açısından genel bir çerçeve bulunmamaktadır. Kamu Gözetimi Kurumu bu genel çerçeveyi oluşturmak için Avrupa Birliği’nin yayınladığı yönergeleri incelemiş ve bu incelemelerin sonucunda, 2019 yılında KÜMİ FRS taslak raporunu kamuoyunun görüşlerine sunmuştur. KÜMİ FRS, küçük ve mikro işletmelerin dünya ile entegre olması, ülkemize yabancı yatırımcıların yönlenmesi, start-up işletmelerin yatırımcı bulması açısından oldukça önemlidir ve 2022 yılından itibaren uygulanmaya başlanacaktır. Bu çalışmanın amacı, KÜMİ FRS uygulamaları ile MSUGT/VUK uygulamaları arasındaki farkları uygulama ağırlıklı biçimde ele alarak; KÜMİ FRS’ye göre raporlama yapacak olan işletmelerin yararlanabileceği bir kaynak olmasıdır. Bu doğrultuda, KÜMİ FRS’nin teorik altyapısı detaylı olarak anlatılmış, KÜMİ FRS ve MSUGT/VUK yaklaşımının uygulamadaki farklılıkları gösterilmeye çalışılmış ve son olarak bu uygulama farklılıklarının rasyo analizi ile karşılaştırması yapılmıştır. In Turkey, the existing legally mandatory GCASI / TPL approach is based on the basis of taxation. The essence of this approach is based on preventing tax evasion and subjecting all taxed businesses to common rules. However, this approach is not enough for businesses that want to report to a wide audience of users. Businesses that are subject to independent audit have been meeting these common language requirements since the past with IFRS applications. However, there was no general framework for newly established start-ups or small businesses, whose numbers are growing today, to adapt to this common language. The Public Oversight Authority (public oversight accounting and auditing standards authority) examined the European Union's guidelines to create this general framework, and as a result of these reviews, in 2019, the FRS for SMIs submitted its draft report to the public. FRS for SMIs is very important in terms of integrating small businesses with the world, directing foreign investors to our country and starting-up businesses to find investors and will start to be implemented starting from 2022. This study aims to be a resource that businesses that will report according to FRS for SMIs can benefit from, mainly addressing the difference between FRS for SMIs applications and MSUGT/ TPL applications. For this purpose, the theoretical infrastructure of FRS for SMIs was explained in detail, its differences with MSUGT \ TPL were explained; the differences between FRS for SMIs and GCASI/ TPL the approach were tried to be shown in practice; finally, these differences in the practice were compared with ratio analysis. GİRİŞ ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI ve TÜRKİYE Bağımsız Denetim Kavramı Ve Uluslararası Finansal Raporlama Standartlarının Ortaya Çıkışı Türkiye’de Uluslararası Finansal Raporlama Standartlarının Yaygınlaşması Türkiye’de Yayınlanan Muhasebe Standartları KÜMİ FRS’ye Tabi Olan İşletmeler KÜMİ FRS’nin TEORİK ALT YAPISI ve MSUGT/VUK ile KARŞILAŞTIRMASI Kavramlar ve Genel İlkeler Finansal Tabloların Sunumu KÜMİ FRS’ye Göre Genel Finansal Raporlama İlkeleri İşletmenin Sürekliliği Tahakkuk Esası İhtiyatlılık Önemlilik Netleştirme(Mahsup) Yasağı Raporlamanın Sıklığı Karşılaştırmalı Bilgi Sunumda Tutarlılık MSUGT’ye Göre Genel Finansal Raporlama İlkeleri Sosyal sorumluluk ilkesi Kişilik ilkesi İşletmenin sürekliliği ilkesi Dönemsellik ilkesi Parayla ölçülme ilkesi Maliyet esası ilkesi Tarafsızlık ve belgelendirme ilkesi Tutarlılık ilkesi Tam Açıklama ilkesi İhtiyatlılık ilkesi Önemlilik ilkesi Özün önceliği ilkesi KÜMİ FRS ve MSUGT’nin Kapsadığı Finansal Tablolar KÜMİ FRS’nin Finansal Tablolar Açısından Bilgi Anlayışı İhtiyaca Uygunluk Gerçeğe Uygun Sunum Anlaşılabilirlik Karşılaştırılabilirlik Zamanında sunum Finansal Durum Tablosu Varlıklar Yükümlülükler Özkaynaklar Kar Veya Zarar Tablosu Gelirler Giderler Muhasebe Politikaları, Tahminler Ve Hatalar Muhasebe Politikaları Muhasebe Tahminleri Geçmiş Dönem Hataları Ek Finansal Durum Tablosu Sunulması Raporlama Döneminden Sonraki Olaylar Raporlama Döneminden Sonra Düzeltme Gerektiren Olaylar Raporlama Döneminden Sonra Düzeltme Gerektirmeyen Olaylar Hasılat Takas İşlemlerinde Hasılatın Ölçümü Mal Satışına İlişkin Hasılatın Ölçümü Hizmetin Sunumu İnşa Sözleşmeleri Tamamlanma Yüzdesi Yöntemi Faiz, İsim Hakkı ve Kar Payları Peşin Satışa İlişkin Hasılatın Muhasebeleştirilmesi Vadeli Satışa İlişkin Hasılatın Muhasebeleştirilmesi Hizmet Sunumlarına ve İnşa Sözleşmelerine İlişkin Hasılatın Muhasebeleştirilmesi Faiz, İsim Hakkı ve Temettü Gelirlerine İlişkin Hasılatın Muhasebeleştirilmesi Stoklar Stok Dönüştürme Maliyetleri Tam Maliyet ve Normal Maliyet Yöntemlerinin Farkları Stok Maliyetine Dahil Edilmeyen Giderler Hizmet Sağlayan İşletmelerin Stok Maliyetleri Stoklarda Maliyet Hesaplama Yöntemleri Stoklarda Değer Düşüklüğü Tarımsal Faaliyetler Finansal Araçlar Ve Özkaynaklar Finansal Tablolara Alma Kriterleri Alacak ve Borçlar Borçlanma Araçları Özkaynak Araçlarındaki Yatırımlar Diğer Finansal Araçlar Değer Düşüklüğü Finansal Varlıklarda Değer Düşüklüğü Zararının Finansal Tablolara Alınması Finansal Varlıkların Finansal Tablo Dışı Bırakılması Finansal Yükümlülüklerin Finansal Tablo Dışı Bırakılması Maddi Duran Varlıklar Finansal Tablolara İlk Alım Maddi Duran Varlıkların Borçlanma Maliyetleri Maddi Duran Varlıkların Sonraki Dönemde Ölçümü Maddi Duran Varlıkların Amortismanı Maddi Duran Varlıklarda Değer Düşüklüğü Maddi Duran Varlıkları Finansal Tablo Dışı Bırakmak Maddi Olmayan Duran Varlıkların Sonraki Dönemde Ölçümü Faydalı Ömrü Belirsiz Olan Maddi Olmayan Duran Varlıklar Maddi Olmayan Duran Varlıkları Finansal Tablo Dışı Bırakma Kiralamalar KÜMİ FRS’ye Göre Kiralama İşlemleri Faaliyet Kiralaması Finansal Kiralama Kiralama İşlemlerinin Finansal Tablolara Alınması Vergi Usul Kanununa Göre Kiralama İşlemleri Kiralama İşlemlerinde Kiralayana İlişkin Hükümler Kiralama İşlemlerinde Kiracıya İlişkin Hükümler Devlet Teşvikleri Borçlanma Maliyetleri Varlıklarda Değer Düşüklüğü Değer Düşüklüğünün Finansal Tablolara Alınması Değer Düşüklüğü Zararının İptali Karşılıklar, Şarta Bağlı Yükümlülükler Ve Şarta Bağlı Varlıklar KÜMİ FRS’ye Göre Karşılıklar, Şarta Bağlı Yükümlülükler Ve Varlıklar Karşılıklar Şarta Bağlı Yükümlülükler Şarta Bağlı Varlıklar VUK’a Göre Karşılıklar, Şarta Bağlı Yükümlülükler Ve Varlıklar Yabancı Para Çevrim İşlemleri KÜMİ FRS’ye Göre Yabancı Para Çevrim İşlemleri Yabancı Para İşlemleri Finansal Tablolara Alma ve Ölçümü Yabancı Para İşlemlerinin Sonraki Dönemde Ölçümü Finansal Tabloların Ağırlıkla Kullanılan Para Biriminden Farklı Bir Para Birimiyle Sunulması Vergi Usul Kanununun Yabancı Para Çevrim İşlemlerine Yaklaşımı İşletme Birleşmeleri KÜMİ FRS’ye Göre İşletme Birleşmeleri İşletme Birleşmelerinin Finansal Tablolara Alınması Edinen İşletmenin Belirlenmesi Birleşme Tarihinin Belirlenmesi İş Birleşmesinin Maliyetinin Belirlenmesi Edinilen Varlıkların, Üstlenilen Yükümlülüklerin ve Kontrol Gücü Olmayan Payların Ölçümü ve Kayda Alınması Şerefiye Ölçülmesi ve Kayda Alınması Ölçüm Dönemi Vergi Usul Kanununa Göre İş Birleşmeleri Gelir Üzerinden Alınan Vergiler KÜMİ FRS’ye Göre Gelir Üzerinden Alınan Vergiler Dönem Vergisinin Finansal Tablolara Alınması Vergi Usul Kanunu Açısından Gelir Üzerinden Alınan Vergiler Dipnotlar Tüm İşletmelerin Yapması Gereken Açıklamalar Temel Açıklamalar Muhasebe Politikaları ve Tahminler Raporlama Tarihinden Sonra Ortaya Çıkan Olaylar Stoklar Finansal Araçlar Maddi Duran Varlıklar Karşılıklar, Şarta Bağlı Yükümlülükler ve Şarta Bağlı Varlıklar Devlet Teşvikleri İşletme Birleşmeleri Aynı Toplulukta Yer Alan İşletmelerle İlgili Açıklamalar Diğer Açıklamalar Yalnızca Küçük İşletmeler Tarafından Yapılacak İlave Açıklamalar Stoklar Finansal Araçlar Tarımsal Faaliyetler Maddi Duran Varlıklar ve Maddi Olmayan Duran Varlıklar Kiralamalar Küçük Ve Mikro İşletmeler İçin Finansal Raporlama Standardına Geçiş KÜMİ FRS’ye İlk Geçiş Geçiş Tarihinde Yapılacak İşlemler Muafiyetler Açıklamalar KÜMİ FRS – MSUGT/VUK Bölüm Karşılaştırmaları UYGULAMA Genel Bilgiler Uygulama Hakkında Genel Değerlendirme Uygulaması Yapılacak İşletmeyle İlgili Bilgiler VUK’a Göre Hazırlanmış Mali Tablolar A.B.C A.Ş’nin VUK/MSUGT’a Göre Hazırlanmış Bilançosu A.B.C A.Ş’nin VUK/MSUGT’a Göre Hazırlanmış Gelir Tablosu VUK’a Göre Hazırlanmış Mali Tabloların KÜMİ FRS’ye Çevrimi KÜMİ FRS’ye Çevrim İşlemleri A.B.C A.Ş’nin KÜMİ FRS’ye Göre Hazırlanmış Finansal Durum Tablosu A.B.C. A.Ş’nin KÜMİ FRS’ye Göre Hazırlanmış Kar veya Zarar Tablosu KÜMİ FRS ve VUK’a Göre Hazırlanmış Finansal Tabloların Rasyo Analizi SONUÇ

PurposeThe purpose of this paper is to explore the role of mobile technology and related service platforms in supporting informal micro-entrepreneurships in rural Ghana. It aims to extend our knowledge through the development of a conceptual model.Design/methodology/approachA qualitative research design used in-depth semi-structured interviews with five micro-entrepreneurship owners in the Kwahu South District in the Eastern region of Ghana. Identification of potential case firms was facilitated by a local official. Interview data were analysed thematically.FindingsMobile technology engendered pride and emotional connectedness and, being easy to use, helped to increase business confidence. Adoption advantages included improved communications with customers and business partners, and effective stock control, providing competitive advantage. Further understanding of mobile technology’s role in improving business processes is needed.Research limitations/implicationsThis exploratory research is based on five micro-entrepreneurships in one Ghanaian rural area. Further research is needed using larger samples, additional locations and sectors and larger businesses, to identify other factors influencing mobile technology adoption and associated benefits and problems.Practical implicationsGovernment policy supporting growth of informal micro-entrepreneurships using mobile phone technology could increase economic advantage. Micro-business owners need education and training in understanding business processes. Telecommunications companies can highlight technological, business and socio-cultural benefits of mobile phone adoption in rural Ghana.Originality/valueThe paper draws upon the experiences of a range of rural-based Ghanaian micro-entrepreneurships to propose a model setting out and linking the technical, business and socio-cultural benefits of mobile phone adoption in supporting business processes.

The aim of this study is describe and analyze the algerian policy on supporting and accompanying measures destined for micro-businesses, notably the structures and the incorporate appropriate features to facilitate the creation of new businesses, while highlighting the mechanism of the university entrepreneurship house, which represents, in fact, a young experience at the algerian universities, generalized for about six years: its objectives, its tasks, its achievements and its obstacles, taking, as an example, the case of the entrepreneurship house of the University of Bordj Bou-Arreridj., {"references":["- Aliouat B., Incitations stratégiques et financiers de la PME-PMI : Les étapes clés d'une start-up – une analyse Franco-Canadienne, papier présenté à la conférence internationale sur le financement des PME et le développement de leur rôle dans les pays maghrébins, Sétif le 25-28/05/2003, organisée en collaboration par la faculté des sciences économiques et de gestion (université de sétif) et la banque islamique de développement (Djedda).","- Jean-Pierre Boissin, Nathalie Schieb-Bienfait, Des Maisons de l'Entrepreneuriat au plan d'action national des pôles entrepreneuriat étudiants, Entreprendre & Innover, 2011/3 n°11-12, pages 55 à 64.","- Sellami M., Les préalables à l'émergence d'un écosystème de développement technologique et d'Innovation, CRUO, Oran, 7 décembre 2017.","- رحيم حسين، سياسات التشغيل في الجزائر: تحليل وتقييم، مجلة بحوث اقتصادية عربية، القاهرة، العددان 61-62/2013.","- رحيم حسين، ترقية شبكة دعم الصناعات والمؤسسات الصغيرة والمتوسطة في الجزائر، مجلة روسيكادا، كلية العلوم الاقتصادية وعلوم التسيير، جامعة سكيكدة، العدد 03، ديسمبر 2005، ص ص119-131؛ رابط المقال: https://www.univ-constantine2.dz/laboratoires/labgmes/index_htm_files/Revue_num3_article2_ar.pdf","- قارة ابتسام وآخرون، دور دار المقاولاتية في تطوير الفكر المقاولاتي لدى الشباب الجامعي- دار المقاولاتية بجامعة غليزان أنموذجا، مجلة النمو الاقتصادي والمقاولاتية، مخبر راسات التنمية المكانية وتطوير المقاولاتية، جامعة أدرار، مجلد3، عدد 2-2020، ص ص 93-106؛ رابط المقال: https://www.asjp.cerist.dz/en/article/122256","- سليماني منيرة ، بوسيف سيد أحمد، أثر التعليم الجامعي على الموقف المقاولاتي- دراسة ميدانية على طلاب الماستر بجامعة الطارف، مجلة النمو الاقتصادي والمقاولاتية، مخبر راسات التنمية المكانية وتطوير المقاولاتية، جامعة أدرار، مجلد1، عدد 2-2019، ص ص 61-70؛ رابط المقال: https://www.asjp.cerist.dz/en/article/122723","- مخوخ رزيقة، السقاولاتية كآلية لتحقيق النمو الاقتصادي في الجزائر، مجلة النمو الاقتصادي والمقاولاتية، مخبر راسات التنمية المكانية وتطوير المقاولاتية، جامعة أدرار، مجلد4، عدد 2-2020، ص ص 1-14؛ رابط المقال: https://www.asjp.cerist.dz/en/article/128312","القانون رقم 01-18 المؤرخ في 12/12/2001، المتضمن القانون التوجيهي لترقية المؤسسات الصغيرة والمتوسطة.","- القانون رقم 08-21 المؤرخ في 30/12/2008 المتعلق بقانون المالية لسنة 2009.","- Ansej, La maison d'entrepreunariat, in: http://www.ansej.org.dz/index.php/fr/espace promoteur/la-maison-de-l-entrepreneuriat","- MEUBBA, La Maison de l'Entrepreneuriat de Bordj Bou Arreridj, in : http://www.univ-bba.dz/index.php/global/45-maison-de-l-entrepreneuriat","- Ministère de l'industrie, Bulletin d'information statistique de l'entrepris n°36, Avril 2020; in : http://www.mdipi.gov.dz/IMG/pdf/bulletin_PME_36_VFF.pdf ; Consulté le 15/10/2020.","- Ministère de l'industrie et de la restructuration , L'industrie Algérienne : réalités et perspectives, 2000."]}

Part 5: Business Innovation and Data Privacy; International audience; This exploratory study examined how men and women who own micro businesses in Lagos, Nigeria, use mobile apps for business from Amartya Sen’s capability approach perspective and quantitative research methods. The two key findings suggest that women micro business owners make more use of mobile apps compared to men, and that they tend to exit micro businesses as they grow older indicating a possible influence of patriarchy in African contexts. Specifically, women seized opportunities presented by mobile apps to acquire capabilities to function; and they adapt mobile apps to enhance their wellbeing and freedom despite the restrictions and responsibilities in the patriarchal environments typical of low-income countries. The insignificant gender gap in certain mobile app usages presents new perspectives to debates on gender (economic) gaps, inequality, women empowerment, and technology uptake in low-income country contexts.

This paper suggests links between postponement, mass customization and rapid fulfilment in the light of merge-in-transit retailing (MIT). The paper asserts that the value offered by MIT implementation can be exploited only if these operational strategies are well understood. An extension of this concept is explored to critically consider whether MIT is a feasible strategy in the context of micro-businesses (MBs). MBs are usually treated as if they were big corporations that mainly follow economic-based drivers. However, the owners of MBs operate based on additional motivations such as family orientation, heritage, lifestyle, and prestige. So far, limited work has been published on MIT and strategies for operational support in the context of MBs. This paper contributes to a deeper understanding of the logistics of internet retailing, making its impact promising. Its orientation towards MBs provides an original review of a sector that is often neglected. Managers and those in charge of the design and operations of logistics systems supporting internet retailing may find this paper of interest, since the four linked concepts have not previously been discussed together. The paper may be of particular interest to MB owners. RESUMEN Este artículo sugiere una conexión entre aplazamiento, personalización en masa y rápido cumplimiento a la luz de fusión en tránsito en el comercio minorista (MiT). El artículo indica que el valor ofrecido por las implementaciones de MiT solo puede ser explotado si estas estrategias operativas son bien entendidas. Una extensión de este concepto es explorada para evaluar críticamente si MiT es una estrategia factible en el contexto de la microempresa. Las microempresas suelen ser tratadas como grandes corporaciones que persiguen razones puramente económicas. Sin embargo, los propietarios de las microempresas operan de acuerdo a motivaciones adicionales como orientación familiar, patrimonio, estilo de vida o prestigio. Hasta ahora poco se ha publicado acerca de MiT y sus estrategias operativas de apoyo en el contexto de la microempresa. Este artículo contribuye en la comprensión más profunda de la logística en el comercio minorista por lo que su impacto es prometedor. Su orientación hacia las microempresas ofrece una revisión original para un sector que generalmente se descuida. Los gerentes y responsables en el diseño y operaciones de sistemas logísticos que apoyan el minorita a través de Internet pueden encontrar este documento de interés ya que los cuatro conceptos vinculados no han sido discutidos juntos aún. El artículo puede ser de particular interés para los propietarios de microempresas. RESUMO Este artigo sugere uma conexão entre adiamento, personalização em massa e rápido cumplimento à luz de fusão em trânsito no comércio varejista (MiT). O artigo indica que o valor oferecido pelas implementações de MiT só pode ser explorado se estas estratégias operativas são bem entendidas. Uma extensão deste conceito é explorada para avaliar criticamente se MiT é uma estratégia factível no contexto da microempresa. As microempresas costumam ser tratadas como grandes corporações que perseguem razões puramente económicas. No entanto, os proprietários das microempresas operam de acordo a motivações adicionais como orientação familiar, patrimônio, estilo de vida ou prestígio. Até agora, pouco se tem publicado acerca de MiT e suas estratégias operativas de apoio no contexto da microempresa. Este artigo contribui na compreensão mais profunda da logística no comércio varejista pelo que seu impacto é prometedor. Sua orientação às microempresas oferece uma revisão original para um setor que geralmente descuida-se. Os gerentes e responsáveis no desenho e operações de sistemas logísticos que apoiam o varejista através da Internet podem encontrar este documento de interesse devido que os quatro conceitos vinculados não têm sido discutidos juntos ainda. O artigo pode ser de particular interesse para os proprietários de microempresas.

In cities manifold actors are continuously taking decisions and proposing interventions, which are driven by, but also change, spatial conditions and their performance on a variety of scales. Understanding how this interplay works is crucial for urban designers and planners. However, this complexity asks for new methods of analysis or combinations of existing methods that better inform urban designers which is exactly what this paper is aiming at. The use of typologies to describe a complex reality has been both attractive to practice and an important research branch within urban morphology. This paper presents a configurational typology that is not simply representing the physical environment, but rather its affordances (Gibson,1979) where we use as example the conditions needed for various kinds of micro-businesses. It combines properties that describe the position of a specific urban block within the street network of a city, characteristics of the direct surrounding of a block as well as characteristics describing the plot configuration within a block. The spatial characteristics most often associated with the spatial organisation of activities were selected from literature. The statistical method of two-step-clustering was used to distinguish clusters and thereby the different types of configurations. The clustering was tested in an explorative process to understand which characteristics were relevant to distinguish the main urban configurations of the urban system. The results are presented for the city of Amsterdam. The same method can be applied to other phenomena such as co-presence as well as other cities and thereby allows understanding the variety of such types, but also the existence of generic types. In a next step this typology could be tested for applicability in practise.

Micro-businesses are the lifeblood of any functioning economy: they are more numerous and, collectively, have a higher turnover than any other form of business in the majority of countries around the globe. In all parts of the world, developed and undeveloped, however, they are starved of finance, and the finance that is available is often on unsuitable and unsatisfactory terms. This paper maps out the reasons for this, as well as particular problems caused by the unique characteristics of micro-businesses, and suggests some legal and institutional responses. Some responses are designed to increase access to finance for micro-businesses, by proposing measures to eliminate barriers, decrease costs and increase lender certainty. Others, however, are suggested in order to protect the borrowers, as by their nature, micro-businesses are vulnerable to abuse of bargaining power, and, since many of the risk-takers are individuals, lack of protection leads to social problems. These two rationales for legal response are in direct tension with each other in that a legal response designed to achieve the former usually cuts across the aim of the latter and vice versa. Without an appropriate balance being reached, changes designed to facilitate the financing of micro-businesses can either end up being so oppressive that the very people the changes are designed to assist fail to thrive economically or socially, or go too far towards protecting the borrowers and fail to increase access to credit. The actual decisions as to the appropriate balance are, of course, a matter of policy and will vary from state to state, depending on many factors. This paper merely seeks to identify responses and the resulting tensions, and go some way towards mapping out a framework for achieving that appropriate balance.

In cities manifold actors are continuously taking decisions and proposing interventions, which are driven by, but also change, spatial conditions and their performance on a variety of scales. Understanding how this interplay works is crucial for urban designers and planners. However, this complexity asks for new methods of analysis or combinations of existing methods that better inform urban designers which is exactly what this paper is aiming at. The use of typologies to describe a complex reality has been both attractive to practice and an important research branch within urban morphology. This paper presents a configurational typology that is not simply representing the physical environment, but rather its affordances (Gibson,1979) where we use as example the conditions needed for various kinds of micro-businesses. It combines properties that describe the position of a specific urban block within the street network of a city, characteristics of the direct surrounding of a block as well as characteristics describing the plot configuration within a block. The spatial characteristics most often associated with the spatial organisation of activities were selected from literature. The statistical method of two-step-clustering was used to distinguish clusters and thereby the different types of configurations. The clustering was tested in an explorative process to understand which characteristics were relevant to distinguish the main urban configurations of the urban system. The results are presented for the city of Amsterdam. The same method can be applied to other phenomena such as co-presence as well as other cities and thereby allows understanding the variety of such types, but also the existence of generic types. In a next step this typology could be tested for applicability in practise.

Purpose– The purpose of this paper is to examine key factors affecting the economic involvement of women in Bangladesh and women’s involvement with non-governmental organisations (NGOs) particularly in microcredit operating in that country.Design/methodology/approach– The study uses nationally representative data set. Quantitative analysis was utilised to explore data contained in the Bangladesh Demographic and Health Surveys 2007 and 2011.Findings– The findings indicate that age, marital status, number of children living in the household, place of residence, geographical location, education, partner’s education and the wealth index are important factors in enabling women’s involvement in economic activities. In other words, the key findings emerged from the study are first, the low level of women’s economic activities in Bangladesh with a majority involved in farming, agriculture and poultry; second, those women involved in the labour market generally tended to come from poor backgrounds, have very little education, live in the Northwest geographical region and have a large family living in the same house; and finally, age, currently married, having a higher number of children, living in rural areas, from the Northwest region with almost no education and belonging to the poor wealth index quintile are found to be associated more with NGO activities in Bangladesh.Social implications– The findings indicate there are potential barriers that are preventing Bangladeshi women from engaging in the labour market that could reinforce the case for reshaping the government’s labour policies. The study reveals that the recent economic crisis has no significant impact on the women labour force participation as well their involvement in NGO activities in Bangladesh. It is generally understood that enhancing women’s economic participation and NGO activities has a positive impact at family, community and country levels. The study concludes that investing in women, particularly in creating employment opportunities including NGO sectors can help the country as a safeguard even during the economic crisis. It is anticipated that the findings will help policy-makers in enhancing female labour force participation as well as encouraging them to engage in NGO activities in Bangladesh.Originality/value– The research paper is original in terms of conceptual framework, research design and statistical analysis.

Context and Purpose: This dissertation was based on the authors own practical experience of working with small and micro-enterprises (SaMEs) over eighteen years. In his experience, many business development models, originally developed around large firms, do not take account of the needs and characteristics of SaMEs, including innovation theories and models which base their research on large multinational organisations with apparently little consideration for how innovation is developed, managed or measured in SaMEs. Therefore, the author decided to undertake research into innovation in SaMEs in Donegal. The three overall objectives of this research study were to:  Identify what SaMEs in Donegal understand by the term ‘innovation’  Investigate innovation practice(s) in SaMEs in Donegal  Identify how innovation can be effectively measured within SaMEs. Design / Methodology / Approach In a process similar to Andrews et al. (2008), a detailed literature review was undertaken which guided subsequent research activities where data was collected using in-depth interviews. The two stages of data collection were: 1. Literature review supported by in-depth interviews with key informants (government bodies, agencies) who provided an insight to innovation practices within the county 2. In-depth interviews which provided a comprehensive view of the understanding, practice, motivations, behaviours and attitudes towards innovation and its measurement amongst SaMEs in Donegal 4 Findings: While very few SaMEs are aware of innovation theories, processes and procedures, practically all of them engage in some form of innovative activity. They possess a broad understanding of the ‘concept’ of innovation and are aware of its benefits. Enterprises engage in a wide range of innovations across products, processes, people, marketing, etc. and innovation is very important to them. However, innovation is not a managed or systematic process and while this is often due to lack of resources, the small size and flexible nature of SaMEs also means that innovative proposals with merit can be assessed and acted upon quickly. Many enterprises in Donegal do not engage with existing innovation networks/clusters as they feel that they are not suited to their needs. The main innovation barriers include lack of time and management support for innovation, the financial risk associated with innovations, poor ICT infrastructure, complacency amongst SaMEs and high costs of innovation including prototyping, IP, etc. Few SaMEs measure innovation activities and some only measure innovation because management accounts provide them with the information to facilitate this. A significant point to emerge from the study was the benefits of management accounts to SaMEs. Research Limitations: Very little information exists on innovation in micro enterprises. Furthermore, innovation is a very broad subject and while a number of significant themes emerged from the literature review, it was not feasible, as part of a Masters dissertation, to investigate these issues by means of an extensive quantitative survey with SaMEs. Originality / Value This paper seeks to provide an insight into the understanding which regionally-based, SaMEs have of innovation and whether, given their unique characteristics, they can practically use accepted innovation management theories, tools, etc. It also seeks to inform support organisations and other enterprises as to the challenges faced by regionally-based SaMEs in trying to implement innovation activities and whether current 5 support structures adequately address their needs. Finally, it seeks to establish whether innovation in SaMEs is effectively measured and whether innovation metrics have benefits for such organisations. Suggestions for Further Research: Further consideration should be given to whether recognised innovation management systems, models and structures as opposed to flatter, more organic innovation models are best suited to SaMEs. Also, can current support structures, networks, clusters, etc., be effectively tailored so that they are responsive to the real needs of SaMEs, and can current support organisations and policy makers present innovation more simply to SaMEs in a way which is easy to understand and practical to manage and which can demonstrate clear growth benefits. The benefits of effective management accounting systems which accrue to SaMEs in terms of knowledge management, innovation management and marketing activities should also be considered. Finally, as little research exists in relation to innovation in micro enterprises further studies should be undertaken in this area.

Modernist areas represent the ambivalent idea to live in a green city, which can provide light and air of open landscapes, and on the same time host facilities of an urban environment. Modernist areas as the Western Garden Cities in Amsterdam are also ambiguous spaces, their form shaped mainly by flowing open space. The ambiguity of space is related to its organisation, if the territorial order is missing, urban space tends to become non-legible. Recent fieldwork in Amsterdam showed that more businesses than assumed are located in this large area, which was planned and is generally still thought of as widely separated in functions. The infiltration with new businesses took also place at locations that were not used by businesses before. The changing use of built material changes partially also the territorial depth. Businesses can currently be found in four different types of territorial depth regarding the distance from the public street to the individual user unit, creating sometimes even more overlap between public and private. The ambiguity of the large open green spaces is affected only little by the higher activation of the area.

Modernist areas represent the ambivalent idea to live in a green city, which can provide light and air of open landscapes, and on the same time host facilities of an urban environment. Modernist areas as the Western Garden Cities in Amsterdam are also ambiguous spaces, their form shaped mainly by flowing open space. The ambiguity of space is related to its organisation, if the territorial order is missing, urban space tends to become non-legible. Recent fieldwork in Amsterdam showed that more businesses than assumed are located in this large area, which was planned and is generally still thought of as widely separated in functions. The infiltration with new businesses took also place at locations that were not used by businesses before. The changing use of built material changes partially also the territorial depth. Businesses can currently be found in four different types of territorial depth regarding the distance from the public street to the individual user unit, creating sometimes even more overlap between public and private. The ambiguity of the large open green spaces is affected only little by the higher activation of the area.

Thesis "Micro-businesses in the EU accounting" deals with the definition of microsubjekts and specifics and its regulation in the European Union and in the Czech Republic. It also contains a comparison of Czech and Finnish accounting system, which defines the history of accounting in both countries and different views on the five selected areas of accounting. At the end of the paper is a summary of the pros and cons of both the accounting legislation.