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Article
Publication date: 11 May 2010

Michela Betta, Robert Jones and James Latham

This paper draws upon the Schumpeterian statement that effective change only comes from within. The purpose of this paper is to investigate whether this notion can be applied to…

3043

Abstract

Purpose

This paper draws upon the Schumpeterian statement that effective change only comes from within. The purpose of this paper is to investigate whether this notion can be applied to personal life and practices displayed by certain individuals wishing to innovate themselves by recombining given personal resources with the purpose of establishing a new person enterprise.

Design/methodology/approach

The approach used in this article is to conceptually propose and argue a reading of entrepreneurship as the agency of an innovative subject, embedded in a Foucauldian technology of the self based on self‐care and self‐knowledge.

Findings

The analysis leads to the finding that the individual who challenges (or resists) destiny, or a given personal order, and manages to establish a new personal order, is entrepreneurial in so far as s/he changes the way of doing things, or a static way of living.

Research limitations/implications

The paper suggests theoretical implications for further research. The use of Schumpeter to analyse personal practices as a form of entrepreneurship reinforces the notion of entrepreneurship beyond the business context and opens up research possibilities in a variety of fields and ways, for example, research capable of linking ethics and entrepreneurship, self‐reflexivity and entrepreneurship, and subjectivity and entrepreneurship.

Originality/value

The article is original in that it bids to extend the theory of entrepreneurship to perspectives that are clearly embedded in personal life for the sake of self‐development. Its value is that it allows for a transcending of both the economic and social notions of entrepreneurship, enabling us to outline a third dimension to the literature, which we call a person enterprise.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 16 no. 3
Type: Research Article
ISSN: 1355-2554

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Article
Publication date: 1 April 2007

J.M.P. Venter and B. de Clercq

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important…

1126

Abstract

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

Details

Meditari Accountancy Research, vol. 15 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 1 October 2007

J.M.P. Venter and B. de Clercq

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important…

1097

Abstract

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the size of an enterprise and the sector in which the enterprise operates has an impact on how the enterprise’s tax responsibilities are administered and managed. A survey was conducted amongst small and medium enterprises in the manufacturing, retail and business services sectors in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed to manage these functions. It was also found that the size and type of organisation affects the role taxation inputs play in business decisions. The SMEs included in the survey preferred a reduction in interest and penalties charged as a taxation relief measure.

Details

Meditari Accountancy Research, vol. 15 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 13 June 2009

M. Abraham, P. Venter, J.F.R. Lues, O. de Smidt and I. Ivanov

This paper aims to evaluate the influence of pasteurization, ultra high temperature (UHT) treatment and sodium benzoate preservation on the LPS‐related endotoxicity of food‐borne…

437

Abstract

Purpose

This paper aims to evaluate the influence of pasteurization, ultra high temperature (UHT) treatment and sodium benzoate preservation on the LPS‐related endotoxicity of food‐borne pathogens Escherichia coli, Salmonella enteritidis and Pseudomonas aeruginosa.

Design/methodology/approach

The paper sees that selected bacteria were subjected to laboratory simulations of commercially used heat treatments. In the case of sodium benzoate preservation, the bacteria were grown in the presence of a sub‐lethal dose of this preservative. Cells and debris were subjected to LPS extraction, GC‐MS analyses and endotoxicity measurement with the chromogenic Limulus Amebocyte Lysate (LAL) assay.

Findings

The heat treatments and preservation method influenced the LPS‐related toxicity of each organism in a different manner. Increases in LPS‐related toxicity were noted in the LPS liberated from UHT‐treated E. coli and S. enteritidis and pasteurized E. coli and P. aeruginosa. Toxicity of the membrane associated LPS of UHT‐treated E. coli and pasteurized S. enteritidis was also elevated. Sodium benzoate resulted in E. coli cells with LPS with related toxicity levels almost double compared to that of the control cells. S. enteritidis LPS also demonstrated an increase in toxicity, while that of P. aeruginosa was rendered less toxic.

Practical implications

Toxicity could still be detected even after sterilization treatments like UHT, suggesting that viability and toxicity are not necessarily connected and that the toxicity of LPS molecules that remain in food products after treatment should be considered. Although ingestion of LPS originating from Gram‐negative bacteria is a fairly new concept, the effect that these toxins might have on members of society with compromised immune systems and individuals suffering from gastrointestinal diseases cannot be ignored.

Originality/value

The paper introduces a unique insight into food safety treatment‐induced toxicological changes related to LPS originating from food‐borne organisms, a factor that is currently unexplored in the South African food industry.

Details

British Food Journal, vol. 111 no. 6
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the…

531

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 3 October 2016

Akume T. Albert

The purpose of this paper therefore is to identify and examine major issue-areas in law, prominent among which are the Plea-Bargain and S308 Immunity Clause, and how they impact…

560

Abstract

Purpose

The purpose of this paper therefore is to identify and examine major issue-areas in law, prominent among which are the Plea-Bargain and S308 Immunity Clause, and how they impact the process of effectively combating corruption in Nigeria.

Design/methodology/approach

The paper uses documentary sources and analytical method to examine the issues involved.

Findings

The identified issue-areas are inhibitors rather than facilitators.

Research limitations/implications

The implication is that the government needs to change the existing laws to strengthen the fight against corruption.

Practical implications

This is to ensure that the war against corruption is strengthened and effective.

Social implications

To ensure that offenders face the full weight of the law for their action.

Originality/value

This paper is the author's original work and all references are appropriately acknowledged.

Details

Journal of Financial Crime, vol. 23 no. 4
Type: Research Article
ISSN: 1359-0790

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Book part
Publication date: 30 November 2020

Charles Thorpe and Brynna Jacobson

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split…

Abstract

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split between mind and nature and between subject/observer and observed object that characterizes scientific epistemology. Abstract mind reflects an abstracted objectified world of nature as a means to be exploited. Biological life is rendered as abstract life by capitalist exploitation and by the reification and technologization of organisms by contemporary technoscience. What Alberto Toscano has called “the culture of abstraction” imposes market rationality onto nature and the living world, disrupting biotic communities and transforming organisms into what Finn Bowring calls “functional bio-machines.”

Details

The Capitalist Commodification of Animals
Type: Book
ISBN: 978-1-83982-681-8

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Details

South Africa’s Democracy at the Crossroads
Type: Book
ISBN: 978-1-80262-927-9

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Article
Publication date: 2 November 2020

Boris Urban and Ruth Palesa Nonkwelo

Literature considers the succession process to be successful when both the continuity of the business and harmony within the family are preserved. This study empirically…

928

Abstract

Purpose

Literature considers the succession process to be successful when both the continuity of the business and harmony within the family are preserved. This study empirically investigates intra-family dynamics with regard to daughters as potential successors in family businesses.

Design/methodology/approach

The study takes place in South Africa where family businesses represent a significant amount of all listed businesses on the Johannesburg Stock Exchange. A structured survey instrument is used to collect primary data from family businesses in South Africa. The study hypotheses are statistically tested using regression analyses.

Findings

Results highlight the importance of the business context (BC), intra-family cohesion (IFC), intra-family adaptability (IFA) as well as the parent-daughter relationship (PDR) in successful daughter succession planning (SP). An important insight which emerges from the findings is the extent to which a harmonious business environment is conducive in accommodating the daughter as a successor to the business.

Practical implications

Family business owners need to be aware of the often conflicting pressures that daughters face as potential successors. Evidence-based and fit for purpose to the South African family BC processes and directives must be formulated that guide the implementation of SP. The provision of training specifically focused on gender bias issues and women empowerment programmes in family business is recommended.

Originality/value

Investigating theoretical and practical problems related to daughters in SP in South Africa is important considering that firms in African countries in general tend to be poorly managed.

Details

Journal of Family Business Management, vol. 12 no. 2
Type: Research Article
ISSN: 2043-6238

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Article
Publication date: 14 October 2020

Risimati Maurice Khosa

This paper aims to determine the perceptions of family-owned small enterprises on the external transfer of ownership and intra-transfer of ownership using empirical data. This…

253

Abstract

Purpose

This paper aims to determine the perceptions of family-owned small enterprises on the external transfer of ownership and intra-transfer of ownership using empirical data. This permitted the research to successfully point out the factors that influence the internal transfer of ownership, and also, the effects of intra-transfer of ownership from a viewpoint of both family members and non-family members in small family-owned enterprises.

Design/methodology/approach

A quantitative research design was used to conduct this research, where primary data was gathered from a sample of 257 respondents using convenience and snowball sampling techniques. Data was collected through a survey instrument distributed via internet-based surveys (SurveyMonkey) and through a drop-off method. The gathered data was then captured, coded and analysed using Stata (version 15) statistical software.

Findings

The results divulged that intra or internal transfer of ownership is the preferred avenue compared to external transfer of ownership. This is because, when a family business is transferred to the next generation, it presents some benefits to family members working in the business and to the family at large. As a result, the empirical results show that factors that influence the internal transfer of ownership include: favouritism; security, stability and growth; a formal and structured succession plan. Business improvement and organisational change are then the effects of external transfer ownership. Although these effects make business sense, family members will advocate for internal transfer of ownership for them not to lose the benefits that come with the internal transfer of ownership.

Research limitations/implications

This paper adds to the current family business research in South Africa, thus reducing the shortage of such research. Moreover, the paper proposes further research that will provide tested, practical and detailed guidelines of survival in the next generation.

Practical implications

The paper empirically highlights the perils of selecting a successor based on favouritism rather than merit and possible consequences, thereby assisting those involved in family enterprise succession to make an informed decision when choosing a successor.

Originality/value

This research paper provides empirical evidence of the internal transfer of ownership factors and external transfer of ownership effects from a South African perspective.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 14 no. 5
Type: Research Article
ISSN: 1750-6204

Keywords

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