... role inthe
economy of many countries (Mahaney and Lederer,
2009). A large number of small- and medium- sized
enterprises (SMEs) make up the manufacturing industries
of these countries, but they ... According to
these definitions andthe importance of SMEs in
manufacturing industries in this research, the author
chose these types of companies.
Strengths and weakness characteristics of ... reduce time
and cost in developing new products in SMEs.
To understand the importance of coordinating these
sections with the project manager and validated the
model, the author interviewed...
...
Latin America andthe Caribbean ranking inthe
ease of doing business in 2011/12
21
Strong convergence across economies since 2005
9
36
Doing Business indicators reflect on some ofthe ... more on reducing the
complexity and cost of regulatory practices than on
strengthening legal institutions
16
Doing Business 2013
Smarter Regulations for
Small and Medium- sizedEnterprises ... some economies inthe region have made
significant progress in narrowing the distance to
the frontier, others are lagging
Bahamas, Theand Barbados were not
included in Doing Business 2006 report....
... place in Thailand, beginning as indicated in the
1960s and building on minor areas of rubber smallholdings. The government much improved
infrastructures and services
12
, andin institutional spillovers ... Estates sustained marked scale economies in accessing inputs and outputs, as well as in initial
development, processing and output handling. Thus they secured cheap capitaland information,
adjusted ... in Nigeria
and Kerala (Table 1). But transformation in Indo-China inthe 1920s andthe Ivory Coast and
Cameroon inthe 1950s hardly proceeded beyond estates, for rubber planting on smallholdings...
... rates)
and electricity—inspiring the design of
the paying taxes and getting electricity
indicators. In addition, the design ofthe
Doing Business indicators has drawn
on theoretical insights ... competition inthe
product and services markets, encourag-
ing smalland medium- size firms to invest
more on innovation, further liberalizing
the economy, reforming the labor market
and creating a ... Luxembourg and ahead of Finland and
Spain. In contract enforcement, Turin has
successfully reduced pending cases and
sped up civil proceedings by establishing
clear guidelines on case management
and...
... for:
• Reading and understanding ofthe ISAs
It is assumed that practitioners have read the text ofthe International Standards on Auditing (ISAs) as
contained inthe 2010 IFAC Handbook of International ... tailored to the circumstances ofthe engagement, including the auditor’s risk
assessments.
Guide to Using International Standards on Auditing inthe Audits of Small- and Medium- Sized Entities ... entity involved inthe running ofthe entity on a day-to-day basis. In most
instances, the owner-manager will also be the person charged with governance ofthe entity.
Small- and Medium- Sized...
... and connected to the Internet. People access the
file by its address on the computer and read the information.
The cost of establishing a homepage on the Internet can be as low as a couple of ... gather
or disseminate information to customers ofthe forest products industry. E-mail is the
most widely used service ofthe Internet: 88 percent of individuals who have access
to the Internet ... a product to the intended
customers. Because smallandmedium size sawmills often deal in less volume than their
larger competitors, they often have the option of distributing their product...
... stresses the importance of the
firm’s internal environment. This model relies on two points. The first is the role of
resources in defining the identity ofthe firm in terms of what it is capable of. ... functions of a
business owner. Depending on the size ofthe business and/ or the loss, each of these
additional tasks can be a full-time job in themselves.
1.3 The Benefits ofthe Study
“When written in ... (1997)
Allan Manning Strategic Management of Crises inSmallandMedium Businesses Page 2
The study found that the owners and managers ofsmallandmedium businesses rated the
development of a Crisis...
... component ofthe content
included inthe work. The World Bank therefore does not warrant that the use ofthe
content contained inthe work will not infringe on the rights of third parties. The risk ... connection. The site
must have installed the post for connecting cables, fuse box andthe
house main switch. The customer pays the connection fee together with
the price ofthe energy inthe first ...
Doing Business 2013
THE BUSINESS ENVIRONMENT
Just as the overall ranking on the ease of doing business
tells only part ofthe story, so do changes in that ranking.
Yearly movements in rankings...
... by theSmallandMedium
Practices Committee ofthe International Federation of Accountants (IFAC). The committee represents the interests of
professional accountants operating in small- and medium- sized ... extension of their professional development or calling. Often the
business can become no more than a job, and instead of creating freedom for the partners, they end up losing their
lives to the business. ... within the accounting firm based upon a number of factors, including the firm’s
cost of wages, benefits, and other overheads.
Chart of accounts
Structure ofthe ledger system—basically, a map of the...
... easier to do business. Second,
Doing Business
ranks these economies on the increase in their ranking on the ease of doing business from the
previous year. The increase in economy rankings is not ... AM
DOING BUSINESS 20136
While these 10 economies improved
the most inthe ease of doing business,
they were far from alone in introducing
improvements inthe areas measured
by Doing Business in 2011/12. ... rate
Employing workers
a
Flexibility inthe regulation of employment
a. The employing workers indicators are not included in this year’s ranking on the ease of doing business nor inthe
calculation of...
...
access to credit? The economy has a score of 6 on the
depth of credit information index and a score of 5 on
the strength of legal rights index (see the summary of
scoring at the end of this chapter ... building
registry for obtaining a certificate of good standing and for
registering the new building.
Note: For information on reforms in earlier years (back to DB2006), see the Doing Business ...
Doing Business 2013
THE BUSINESS ENVIRONMENT
Just as the overall ranking on the ease of doing business
tells only part ofthe story, so do changes in that ranking.
Yearly movements in rankings...