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Previous research suggests that inefficiencies in the small business market exist surrounding the availability of capital by Small and Microenterprises (SMMEs). Using data from the 1992 Characteristics of Business Owners Survey (CBO), the 2002 Survey of Business Owners (SBO), and the 2003 Survey of Small Business Finance (SSBF) this paper empirically estimates the "capital gap"- that is the unmet capital demand for business by SMMEs. We find that there is in fact a capital gap as the supply of capital available in the SMME market is not large enough to meet market demand. Given the importance of small businesses to economic vitality, growth, and recovery of the United States economy, the research provides critical and timely findings for policymakers and public finance managers seeking economic development and recovery

In this chapter, the authors discuss the use of various kinds of images, namely photographs, drawings and verbal metaphors, as research data. These, perhaps less conventional forms of data, have been used to identify and probe deeper into beliefs and conceptions that are closely connected with identities, but which might not be obvious to the research participants themselves. The purpose of this chapter is to provide examples of how images can be used in research, and to identify some of the features particularly pertinent or specific to the use of images. The authors draw on their own research using these forms of data in studies on teaching and learning in higher education. The authors describe key issues related to data collection and analysis, and identify challenges in these processes. They also discuss trustworthiness of images as data and dependability of interpretations in the process of analysing photographs, drawings and metaphors, and identify ethical perspectives specific to research utilising these data.

A full and adequate Systematic Quantitative Literature Research Analysis of the academic literature and research on creating shared value (CSV) is long overdue. This chapter commences this process by introducing some of the academic literature currently on CSV and examining the strengths and weaknesses of this literature, while identifying gaps for future research. The chapter builds on current academic literature to include writing and research from the business community in an attempt to make this chapter both topical and accessible to anyone interested in CSV, including practitioners interested in implementing these types of projects as direct CSV projects or as part of already existing CSR strategy. It is expected that the inclusion of this type of business literature will add value to academic research going forward. The Appendix brings the chapter together by presenting examples of a variety of CSV case studies to provide ideas for future project implementation and opportunities for future research in both implementation and measurement.

Corporate social responsibility (CSR) is presented as a series of evolving stages characterized by shifting attitudes and behaviors by business firms, their stakeholders, and public policies. Five major phases of CSR are described: CSR-1: Corporate Social Trusteeship; CSR-2: Corporate Social Responsiveness; CSR-3 Corporate-Business Ethics; CSR-4: Corporate Global Citizenship; and CSR-5: Toward a Millennial Future. Accompanying the first four CSR phases are the principal drivers and policy instruments that have activated those four CSR stages. An evolving set of generational values and attitudes about CSR — from Silent Generation to Baby Boomers to Gen-Xers to today’s Millennials — reveal the continuing development and relevance of — and the major questions and challenges about — Corporate Social Responsibility in the Millennial future.

This chapter provides an overview of a programme or rather a model used in Norwegian primary schools to meet the needs of children whose behaviour difficulties interrupt teaching and learning. In this chapter we give an overview of the PALS model and also present the general outline of a longitudinal outcome study of the school model including some information about the participating schools, staff and students.

This paper aims to explore the types of learning engendered by internal mobility (IM) by referring to the principles elaborated by Bateson (1972).

A qualitative methodology is followed with interviews among 50 professionals working at four large French firms.

A system of classification for IM is proposed, namely, replication, adaptation, innovation and revolution.

The identification of these categories invites human resource managers to reconsider the traditional career paths.

This paper brings a new perspective on the possible link between learning and IM and questions what employees really learn thanks to their moves.

The diagnosis of a chronic progressive condition such as multiple sclerosis (MS) can impact on many aspects of daily life. Living with, and caring for, an individual with such a condition is likely to have emotional and psychological consequences. We carried out semi‐structured interviews with nine partners and analysed the interview transcripts using grounded theory (Strauss & Corbin, 1998), the phase presented in this article formed part of a larger overall study that explored the impact of living with MS for partners and a family. Our analysis in this phase highlights two core themes centred on identity issues faced by the participants: ‘playing detective’ in order to acquire information and manage the situation; and ‘reshaping identities’ in a shifting context, which reflected the participants' difficulties in reconfiguring important identities (at work and at home). Although previous research has addressed how carers cope, there is a dearth of qualitative literature relating to whether or not partners' identities are affected by taking a central role in caring, including how previous identities are maintained and new ones acquired.

Given that the workforce constitutes a principal resource of primary care, appraisal of models of care requires thorough investigation of the health workforce in all Models of Child Health Appraised (MOCHA) countries. This chapter explores this in terms of workforce composition, remuneration, qualifications and training in relation to the needs of children and young people. We have focused on two principal disciplines of primary care; medicine and nursing, with a specific focus on training and skills to care for children in primary care, particularly those with complex care needs, adolescents and vulnerable groups. We found significant disparities in workforce provision and remuneration, in training curricula and in resultant skills of physicians and nurses in European Union and European Economic Area Countries. A lack of overarching standards and recognition of some of the specific needs of children reflected in training of physicians and nurses may lead to suboptimal care for children. There are, of course, many other professions that also contribute to primary care services for children, some of which are discussed in Chapter 15, but we have not had resources to study these to the same detail.

The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.

Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.

Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.

This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.