Determinants for a generic mobile commerce transformation framework

Current technological advancement has given the necessary impetus for businesses to transform from traditional ways into to mobile business or m-businesses. This transformation has begun from the Internet era, where traditional businesses transformed to e-businesses by taking advantages of the facilities offered by the Internet. Recent development in wireless technology facilitated businesses to move further to m-businesses. Despite the development in the technical domain, it appears that businesses still struggle to comprehend the processes involved in the transformation because a proper framework is yet to evolve. This work-in-progress paper provides a background to such transformation with a method to achieve this transformation

Fixed, Tethered or Free: The Role of Space and Place in Online Home-Based Businesses

Online businesses were heralded as being ‘anytime, anyplace, anywhere’ businesses, allowing the entrepreneurs who run them to be free of locational constraints. In contrast, entrepreneurs who operate home-based businesses have made a conscious choice to operate their business from home. This study explores the role of space and place for entrepreneurs who have brought these two types of business together, that is, entrepreneurs who are operating online home-based businesses. Such businesses are important as the have been identified as offering a unique opportunity for experimentation and innovation are hence a source of business diversity. The also offer economic benefits both at the individual micro level and at the macro-economic level. The study, which is exploratory in nature, is undertaken by means of key informant interviews with 42 entrepreneurs who are operating online home based businesses. The study finds that whilst certain factors allow such businesses to be location independent, other factors constrain the location of the businesses, usually to the home. The study findings suggest that there is a more subtle third alternative we term ‘tethered’ businesses, that lies between these two extremes of location dependent or independent, which is more appropriate for many online home-based businesses

State Taxation of Unitary Businesses

The income taxation of multistate businesses has created problems for tax administrators, primarily with regard to the question of how to divide the income taxation amongst the multiple states. To address this, the concepts of unitary business and formula apportionment have been created. However, the non-uniform state taxation practices create difficulties even with the existence of these concepts. Some states have adopted the Multistate Tax Compact, but for it to be completely effective there still must be a uniform view adopted on what constitutes a unitary business. This note examines the constitutional issues attendant to developing a standard definition of a unitary business, an in-depth analysis of the unitary business concept and its origins, and proposes a workable definition of a unitary business

Fostering internationalization of African businesses

Some of the top African investors in China are from Mauritius, South Africa, Seychelles and Nigeria.https://www.researchgate.net/publication/324503392_Fostering_Internationalisation_of_African_Businesses/statsPublished versionPublished versio

Operation of Businesses by Trustees

Common law trust principles impose a duty of conservative prudence upon trustees administering the estates of decedents. This comment analyzes these traditional rules in terms of whether they provide realistic and workable standards when applied to trustees who are charged with the continuation of a decedent\u27s business

Distinguishing micro-businesses from SMEs: a systematic review of growth constraints

Purpose – Micro-businesses account for a large majority of Small and Medium Enterprises (SMEs). However, they remain comparatively under-researched. This paper seeks to take stock of the extant literature on growth challenges, and to distinguish the growth constraints facing micro-business as a specific subset of SMEs from those facing larger SMEs. Design/methodology/approach – The study consists of a systematic review of 59 peer-reviewed articles on SME growth. Findings – Micro-businesses distinguish themselves from larger SMEs by being owner-manager entrepreneur (OME) centric and are constrained by a tendency to be growth-averse, underdeveloped capabilities in key business areas, underdeveloped OME capabilities, and often inadequate business support provision. Research limitations/implications – The use of keywords, search strings, and specific databases may have limited the number of papers identified as relevant by the review. However, the findings are valuable for understanding micro-businesses as a subset of SMEs, providing directions for future research and generating implications for policy to support the scaling up of micro-businesses. Originality/value – The review provides a renewed foundation for academic analysis of micro-business growth, highlighting how micro-businesses are distinct from larger SMEs. At present, no systematic literature review on this topic has previously been published and the study develops a number of theoretical and policy implications

State Taxation of Unitary Businesses

The income taxation of multistate businesses has created problems for tax administrators, primarily with regard to the question of how to divide the income taxation amongst the multiple states. To address this, the concepts of unitary business and formula apportionment have been created. However, the non-uniform state taxation practices create difficulties even with the existence of these concepts. Some states have adopted the Multistate Tax Compact, but for it to be completely effective there still must be a uniform view adopted on what constitutes a unitary business. This note examines the constitutional issues attendant to developing a standard definition of a unitary business, an in-depth analysis of the unitary business concept and its origins, and proposes a workable definition of a unitary business