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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 13 (1986), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    International journal of entrepreneurial behaviour & research 2 (1996), S. 59-76 
    ISSN: 1355-2554
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Extensive attention has been given in recent years to the role of entrepreneurship in facilitating global economic development, with research indicating that much employment growth originates from the "entrepreneurial sector" of the economy. In many parts of the world, emphasis has also been placed on the so-called "informal sector" (comprising all activities that fall outside the formal net of registered, taxed, licensed, statistically documented business enterprises) as a contributor to the economic welfare of society. Aims to explore further the nature of the informal sector, and specifically, to distinguish entrepreneurial from non-entrepreneurial business activity within this sector. Describes the results of a series of in-depth interviews with owners from a cross-section of small businesses located in a black South African township. Identifies a sub-group of firms that demonstrate relatively strong entrepreneurial orientations and distinguishes this group from the remainder of the sample. Draws implications for theory development, ongoing research, and public policy.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    International journal of entrepreneurial behaviour & research 7 (2001), S. 84-107 
    ISSN: 1355-2554
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Examines the concept of adaptation as it relates to the start-up and survival of small businesses over time. Adaptation is approached as the making of appropriate adjustments to the business and its strategic focus, as the venture evolves from an initial idea to a successful business. It is proposed that adaptation has three relevant components: the firm's capacity to adapt, how much it actually adapts, and the strategies it relies upon to adapt. A conceptual model and hypotheses are proposed, relating the entrepreneur, the organizational context and the external environment to these three components of adaptation, and relating the components of adaptation to performance. Results from a cross-sectional survey of small business founder/owners suggest that characteristics of the entrepreneur and levels of environmental change are especially important determinants of the three components of adaptation, and that levels of and strategies for adapting are related to organizational performance. A number of implications are drawn from the findings and suggestions are made for ongoing research.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Management decision 35 (1997), S. 344-350 
    ISSN: 0025-1747
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Pricing has tended to be the least creative element of marketing strategy, despite the fact that evidence from successful firms points strongly to the integral role of pricing in performance. Suggests that effective pricing has much to gain from an understanding of the entrepreneurial process, and its dimensions: innovativeness, proactiveness and risk-assumption. Because firms today operate in increasingly turbulent environments, a reluctance to be entrepreneurial in pricing could lead to stagnation or even demise. Also provides a checklist for practising managers to use to determine the extent of entrepreneurial pricing behaviour within their firms.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 11 (1984), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A review of the international literature surrounding the concept of materiality yields no existing standards, no consensus of opinions, and little consistency of judgments. This study examines the initial application by auditors in the United States of SFAS No. 34 to comparative financial statements. The study finds that, relative to net income or net plant, the amount of capitalized interest judged to be material covers the same range of values as the amount judged to be immaterial. Such overlap suggests that the basis for disclosure or nondisclosure is not at all clear and that comparison of one firm's results with another may be hampered. The suggestion is made that the most immediate solution to this problem is disclosure and communication of the materiality guidelines used by the preparer of the (inancia1 statements.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 9 (1982), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study empirically investigates the recent SFAS No. 33 requirements to determine if the inflation disclosures, or information similar to it, are impounded in security returns. An attempt is also made to determine which of the two diverse disclosures best represent the information impomded by the market. The investigation utilizes a methodological framework arising out of currently accepted asset pricing theory. The results suggest that the current cost data parallels the information impounded in security returns and that it provides risk information not included in the commonly employed systematic risk factor, beta.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 12 (1985), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The most general extension of the traditional one product C-V-P model incor- porates a multiproduct setting under uncertainty. This study utilizes LP to address both components (product mix and uncertainty of resource prices) to obtain the best product mix available in an ex ante sense. The results provide a benchmark for the evaluation of future operations and enable one to calculate the probability of any level of contribution margin. The study also serves as a useful educational tool by providing a mathematical and graphical depiction of the complexity of the problem, and by explicitly demonstrating the role of uncertain resource costs and uncertain selling prices in a simple LP formulation.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 11 (1984), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    European journal of marketing 29 (1995), S. 31-48 
    ISSN: 0309-0566
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Examines the interface of entrepreneurship and marketing. Definesentrepreneurship as a variable phenomenon that can be applied at thesocietal, organizational and individual levels. Marketing isconceptualized as a fundamentally entrepreneurial activity. Argues thatentrepreneurship is an environmentally-driven phenomenon and that theenvironmental determinants of entrepreneurship can be categorized intothree groups: infrastructure; turbulence and personal life experiences.Draws out the implications of these determinants, and the correspondinglevel of entrepreneurship that they produce, for the nature and role ofmarketing at the macro and micro levels.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    International journal of entrepreneurial behaviour & research 2 (1996), S. 68-81 
    ISSN: 1355-2554
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Classifies controllable or internal factors influencing family business transitions into three groups: preparation level of the heirs, family relationships, and planning and control activities. To assess the impact of each set of factors on the ease of generational transitions and subsequent family business performance, a cross-sectional survey was directed at owner/ managers of second- and third-generation family businesses. Suggests that, in successful transitions, heirs are reasonably well-prepared, family relationships tend to be positive, and succession planning and related control activities are relatively informal. Of these three, trust and communication in family relationships appears to have the most significant impact on transitions. Draws managerial implications and makes suggestions for ongoing research.
    Type of Medium: Electronic Resource
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