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    Tax and the entrepreneur in Africa: A legal case study of the Zambian situation.
    (Technikon, Pretoria & NUST, 2002) Maliti, Paul
    The main purpose of taxation is to raise adequate funds to finance government programs. The other purpose is to redistribute wealtn ariiongine Citizenry. Government effort in meeting the two objectives is frustrated by limited tax base, exacerbated by tax evasion especially by the self-employed, that is, the informal sector. The businessman views tax as unnecessary burden and tries hard to either reduce or avoid the tax liability. This leads to overzealous tax officers taking drastc measuures, such as garnishment and/or issue of warrant of distress, against presumed delinquent taxpayers). It is also sometimes believed that the Party that is in power will use State machinery, such as the tax authority, to destroy the businesses run by members of the Opposition. This is manifested by the collapse of once flourishing businesses run by politicians who are now in the opposition camp and the sudden success of once fragile businesses which were run by those now in the ruling political party. Furthermore, no member of the ruling party is ever in trouble with the tax authorities, until when that party loses the general elections. This paper looks at some of the recent court cases in Zambia, brought about by both the taxpayers and the tax authority. It examines whether there is respite for small and big entrepreneurs who may feel that the government of the day is out to destroy their businesses. It disproves some of the accusations of political annihilation by confirming that the aggrieved party, be it the taxpayer or the tax authority, has an opportunity to seek andfind redress in the courts of law.
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    Learning orientations of students in an African developing country: Implications for knowledge transfer.
    (Technikon, Pretoria & NUST, 2002) Ras, P. J.; Olivier, Neavera; Tjivikua, Tjama; Grundling, J. P.
    This case study investigated the impact of two principle learning orientations of students (grading orientation vs. learning orientation ) In order to evaluate their readiness to make a contribution to address the ever-increasing demands of society. The study revealed that students are aware that a learning orientation is preferred, and that their study behaviour is indeed learning oriented.
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    Identification and screening of entrepreneurial skills in education.
    (Technikon, Pretoria & NUST, 2002) Wambui, Lydiah
    Entrepreneurship education should encourage students to look for creative and innovative ideas that may provide multiple solutions to problems, and develop their capacity to think independently. Education should provide an opportunity for students to learn, explore and implement ideas. One should not be punished for creative and innovative thinking (out of the mold). One should not be punished because his/ her idea was not successful but rather encouraged to continue in the search for new ideas. This will encourage learners to acquire knowledge, experience and willingness to examine problems in new ways.
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    Black entrepreneurship in the real estate sector in Namibia: Constraints and prospects.
    (NUST., 2003) Mooya, Manya M.
    Real estate offers a number of opportunities for entrepreneurial activity, notably in the areas of esatate agency, real estate development and consultancy services such as valuation. The real estate sector is particularly attractive to entrepreneurs because of relatively low start up capital requirements and the potential for huge returns in relatively short times. The world over is replete with examples of real estate tycoons. Thirteen years after independence, a cursory examination of the real estate sector shows that Black Namibians have not taken advantage of the opportunities available in this sector in any significant way. This is most evident in the estate agency business, where historically, White firms dominate, and in valuation services. In fact Namibia has not even a single private real estate valuation firm operating in the country and has to rely on external consultants. This paper examines the constraints which militate against increased Black participation in the real estate sector in Namibia. Focussing on estate agency and property valuation services, it shows that there are institutional, regulatory and other factors which work against Black participation in the real estate sector. The paper concludes by suggesting ways in which this state of affairs can be improved.
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    Fraud and SMEs in Namibia: Cultural reflections.
    (NUST., 2003) Maliti, Paul
    Fraud comprises both the use of deception to obtain an unjust or illegal financial advantage, and intentional misrepresentation affecting financial statements. Fraud is motivated by many factors, the main one being the greed in man or egoism. Many organisations tend to regard fraud as an external threat, committed by external criminal gangs against the organization (e.g. the common cheque and credit card frauds), instead of concentrating on internal threat, i.e. fraud committed by management and employees or conspiracies between internal and external forces. This paper discusses fraud in Namibia in relation to Small and Medium Enterprises (SMEs). The survey is confined to items as reported in the press since obtaining information from either the victims or the fraudsters not only requires funding (which is not readily available) but is also a very difficult task indeed. The analysis is therefore on the following lines: Types of fraud; Motivation for fraud; Methods used; Types of victims; Types of fraudsters; and Amounts involved, wherever possible to quantify. The paper concludes by indicating common areas of weakness while recommending: Possible protective measures and; Areas for future research.
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    Good corporate governance - Enhancing increased accountability and entrepreneurship in Namibia.
    (NUST., 2003) Boamah, Kofi
    "Foreign Direct Investment (FDI) is viewed as a major stimulus to economic growth in developing countries" (Ama, 2003). The establishment of sound corporate governance in the public and private sector is, therefore, pivotal to Namibia attracting the essential FDI it needs to augment its economic growth. Of course, there may be often equally significant factors such as tax holidays and various investment incentives, that entice foreign investment and support economic growth. Inappropriate governance is unlikely to sway investors' decisions to bring in international resources on a sustainable basis. Good corporate governance will enable Namibia to put in place the financial infrastructure, strengthen the banking systems, develop proper capital markets by accelerating the pace of privatization and broadening the domestic investor base, formulate an appropriate regulatory framework and liberal investment regime, reform the judiciary system and contain corruption. These are the answers to the question of accountability that enhance the promotion of entrepreneurship in an economy. This paper explores the concept of corporate governance in Namibia, how accountability on the part of business leaders, companies and industries will lead to trust and support of stakeholders;and the promotion of entrepreneurship that will provide the economic growth so desperately needed to emancipate the people from economic desperation and the doldrums.
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    Determinants of foreign direct investment: Theory and evidence, with Zambia as case study.
    (NUST., 2003) Mooya, Manya M.
    Foreign Direct Investment (FDI) constitutes a resource flow which is widely considered particularly useful for the economic development of developing countries. This resource has however, proved elusive for countries in Africa, despite widespread moves to liberalise investment regimes and offer attractive incentives. This paper reviews the determinants of FDI in the light of empirical evidence and using Zambia as a case study. Using Dunning's Eclectic Paradigm as an analytic framework, the paper shows that there are location specific variables which tend to constrain the inward flow of FDI into Zambia
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    Integrated local g2c-e-government and e-business for rural areas: Can a German public-private partnership model be exported to Namibia?
    (NUST & Tshwane University of Technology, South Africa., 2007) Maruwasa, L. T.; Wikarski, D.
    Private Public Partnerships (PPP) have been proven as one solution to ensure that the public receive enhanced services delivery from government and other civic organizations. In countries such as Namibia where the effects of the digital divide are so pertinent, PPP can and should be used to narrow this divide and so bringing to the people the promises of e-government and its many benefits as outlined in Vision 2030 and National Development Plan 3 (NDP3). Furthermore, these Private Public Partnerships can help to contribute to economic growth in particular in the Small Medium Enterprises (SME) sector. This paper attempts to show that these effects can be well achieved in the Namibian context by using the experience of a research/prototype project conducted in Germany to establish a so-called Public Service Network.
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    Are we addressing entrepreneurship at the wrong level? Applying the theories of NLP and change management.
    (NUST & Tshwane University of Technology, South Africa., 2007) Clarke, Angela
    This paper presents an alternative view of how it may be possible to provide aspiring entrepreneurs with the required skills and behaviours, using the relatively new approaches of neuro-linguistic programming currently in vogue in many businesses and organisations today. This paper presents a concept, providing both the ideas and the rationale behind the suggestions. It has not yet been validated by thorough research.
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    Reinventing service delivery in Namibia.
    (NUST & Tshwane University of Technology, South Africa., 2007) Keyter, Charles
    The main purpose of any public service globally, is to promote the general welfare of the citizens of that specific country. The assumption can therefore be made that in order to promote the welfare of the citizens; the public sector should be managed effectively, efficiently and economically. Therefore, if the public sector did not perform according to these principles, the public sector should reform itself to meet the needs and expectations of its citizens. Over the last few years we have seen significant changes taking place in public administration and management in transitional countries. The main factors leading to public sector reform can be traced back to the following criteria, namely, the redefinition of the role of the state within society and the emphasis of governments to adhere to the principles of good governance through increased transparency , openness, accountability and increasing citizen participation and the rooting out of corruption. The purpose of this article is to briefly explain what measures the Namibian government has undertaken to improve service delivery.
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    Innovation and entrepreneurship through business incubation - Developing a business plan for Aunt Diana's EM Derivatives, a start-up small and medium enterprise (SME).
    (NUST & Tshwane University of Technology, South Africa., 2007) Armah, P.; Zimmermann, Ibo; Kumbuli, R.
    Aunt Diana's EM Derivatives is a start-up SME (small and medium sized enterprise) business that has benefited the targeted support services provided by NUST. These services have been orchestrated by an incubator management team from the Department of Agriculture with the goal of empowering a former student to start a business that produces and markets derivatives of Effective Microorganisms (EM) in Namibia. The company has the potential of commercialising EM derivatives, providing Namibians with an environmentally friendly alternative to chemical products and strengthening Namibia's economy. Critical to the creation of Aunt Diana's EM Derivatives is the continuous assistance by the support team in the provision of a business plan, management guidance and technical assistance tailored to the young entrepreneur and owner of the company. Using Aunt Diana's EM Derivatives as a case study, this paper discusses the process of developing the company's business plan and the unique incubating services that NUST can provide to create the right environment for nurturing young entrepreneurs to create start-up companies.
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    Advancing entrepreneurship education in Namibia: A practical approach.
    (NUST & Tshwane University of Technology, South Africa., 2007) Mbaziira, S.; Oyedokun, Comfort
    This paper is a qualitative analytical study of competences in entrepreneurial education. It is based on an initiative which analyzed various approaches to entrepreneurial education in Namibia. In the recent past, promoting entrepreneurial education at local, regional and national levels has become a high priority in public policy. The Namibia educational systems have expanded dramatically while the graduate job market is declining tremendously. Entrepreneurial education which can lead to job creation is a sinequo non. The different approaches to entrepreneurial education in Namibia are analyzed. The differences in conceptual, contextual, design and delivery impact both positively and negatively on entrepreneurial eduaction in Namibia. A number of actual and perceived barriers need to be overcome to facilitate a better understanding of entrepreneurial education. The conclusion and recommendations could offer valuable insight into the important aspects of entrepreneurial education in Namibia. Various stakeholders could also derive some benefits including policy makers, educators, government agencies and students. A further study on entrepreneurship education and curricula practices is highly recommended.