Abstract
This paper explores the Sarbanes-Oxley Act of 2002 and the impact of the act on small businesses. As part of this review is an outline of the Sarbanes-Oxley Act of 2002 and an exploration of the importance of Sarbanes-Oxley conformity on the market and economy. It looks at the cost of implementation of internal controls and audit fees, provides a review of fraudulent behavior and a review of prior academic research. It also discusses the impact of Sarbanes-Oxley on small businesses and what, if any, is being done to help the small business community to conform to the new regulations.

Outline
Overview of Sarbanes-Oxley Act of 2002 (SOX)
Which Companies Need to Comply With Sarbanes-Oxley?
Why is The SOX Act of 2002 Significant?
How Can SOX Help Small Businesses
Information Technology Solutions for SOX Compliance
What is the Impact of SOX on Smaller Businesses?
Is There Any Help for Small Business Compliance?
Are There Significant Findings in Academic Research?
Finally - Fraudulent Behavior
Conclusion

From the Paper
"One of the main focal points of SOX is to bring back investor confidence by forcing corporate accountability and giving the corporations the mechanisms to do so. Investor confidence is extremely important for the survival of the economy. As investor confidence declines so does the stock market and as a result we will also see a decline in the economy's health. When investors lose confidence in the market, consumers tend to spend less and less on big ticket items such as putting off buying a new car.6 If the economy continues to lose confidence the lack of big ticket purchases and the undervaluing of stock will begin to hurt businesses. "

Tags:compliance, regulation, market, economy

Abstract
In this paper the author addresses the issue of how the work environment, particularly in large companies, can meet the demands of family life. He looks at the different areas that people work in and assesses how accommodating employers are to the needs of the employees with specific reference to flexible working hours. The author also looks at how employers treat employees returning to work after maternity leave and allowing parents to attend to children during regular working hours. The author then moves on to discuss stress levels at work and how this directly relates to hours worked and time that the employee can spend with the family.

From the paper:

"However, despite the fact that today's work/life movement has its roots in dependent care, the percentage of companies that provide assistance for dependent care remains remarkably low. For example, only half (50%) have set up pre-tax accounts that help employees set aside money for child care or elder care expenses. One-third (36%) provide employees with information that help them locate child care in their communities. As we might expect, less than 1 of every 10 workplaces either has a child care center at or near the work site (9%) or helps defray some of the costs of child care (9%)."

Tags:employees, employers, managers, unions, work, environment, corporate, model, workplace, company, flexible, hours, executives, administrators, managers, family-friendly, service, industry, families, and, work, institute, maternity, leave

From the Paper
"This paper discusses the steps involved in the proper planning of a small business. Although the topic is small business in general, the primary focus is on starting a small liquor store. Discussion includes analysis, location, financial planning, merchandising, and personnel.

Analysis
Liquor stores provide an attractive opportunity for independent business ownership and management. Although certain aspects of the business are complex, with some training and experience, an individual has adequate opportunities to achieve business success. A new store owner or manager can secure help in buying and in resolving managerial problems through franchise operation, membership in a cooperative, or affiliation with a voluntary wholesale organization."

Tags:

From the Paper
"This research develops a business plan for a prerecorded video cassette vending rental business. The elements of the plan are (a) a statement of the reasons for starting the proposed business, (b) a description of the business concept, (c) an identification of the target market, (d) a description of the business to be started, (e) a promotional plan for the proposed business, and (f) a personnel plan for the proposed business. Additionally, an estimate is presented of the start-up cash which will be required.

Reasons for Starting a Business
The motivations of the entrepreneur for starting the proposed business are a personal interest in prerecorded video cassettes, and the relatively low barriers to entry which ... "

Abstract
The business plan presented in this paper is for a preoperative clinic, and includes objectives, mission statement, regulatory issues, reimbursement expectations, SWOT analysis, break-even analysis, projected financial statement, and a cost-benefit analysis specific to the Sanford USD Medical Center in Sioux Falls, SD. The paper explains that many bottlenecks can delay surgeries or cause surgeries to be cancelled the day of surgery, decreasing patient satisfaction and operating room efficiency. The paper proposes that a preoperative clinic can identify many of these issues a few weeks prior to surgery, saving the medical center $114 per patient by reducing unnecessary laboratory tests, operating room time, cancellations, and hospital stays. This paper also contains illustrative tables, charts and graphs.

Outline:
Executive Summary
Sanford Preoperative Clinic Business Plan
Objectives
Mission Statement
Population Demographics
Legal and Regulatory Compliance
Expectations for Reimbursement
Expected Visits
SWOT Analysis
Staffing Proposal
Deliverables
Start-Up Funding
Break-Even Analysis
Projected Statement of Activities
Project Statement of Financial Position
Cost-Benefit Analysis
Conclusion

From the Paper
"With the growing population, the preoperative clinic would expect to see approximately 1,650 surgical patients a month on an outpatient basis, within two to three weeks prior to the planned surgery, with the exception of inpatients and emergency surgeries. Reimbursement will come from a variety of sources including Medicare, Medicaid, third party insurance companies, workman's compensation, and private pay. Although the preoperative clinic will not be a significant revenue-generating department, reimbursement for preoperative testing is expected to improve by decreasing unnecessary testing. According to the cost-benefit analysis, an estimated $114 per patient will be saved by utilizing the preoperative clinic.
"A detailed financial plan will be presented. This will show that the preoperative clinic will be able to sustain itself. Although the preoperative clinic will not make a large profit in the first year, it will have the cash flow to meet financial obligations. The clinic should reach its break-even point in the seventh month of operation. Profitability will increase in subsequent years."

Tags:demographics, regulatory, reimbursement, SWOT, analysis, cost-benefit

Abstract
This paper describes the necessary elements in creating a successful business structure. The paper illustrates the conceptual development of the nature of the business as a beginning point for a new business. It details the development of a new enterprise by through performing market research, choosing a name and location, creating a legal structure as a sole proprietorship, general partnership, a corporation or a LLC, insurance, and advertising.

Table Contents
Executive summary
1.0 Introduction
2.0 Writing the Nature of the Business
3.0 Market Research
4.0 Choosing a Name
5.0 Location
6.0 Legal Structure
6.1 Sole Proprietorship
6.2 General Partnership
6.3 Corporation
6.4 Limited Liability
7.0 Insurance
7.1 Types of Insurance
8.0 Advertising
8.1 Media Advertising
8.2 Promotions and Discounts
9.0 Conclusion
Work Consulted

From the Paper
"Starting a small business is a complex task but one that may increase earning potential and the control of being there own boss. The steps of completing a successful business structure include writing the nature of the business, performing market research, choosing a business name, obtaining a business location, choosing a legal structure, selecting insurance, and advertising the business to the public. Completion of these steps will give the business a solid base to build on."

Tags:business, entrepreneur, start, up, structure, market, research, legal, insurance, advertising

Abstract
A recent National Federation of Independent Business (NFIB) small business survey revealed that of approximately 1.6 million small businesses to launch Web sites, most wasted more money than they made. In many cases, the reason for this is that most of the Web sites were little more than electronic brochures gathering dust on the Internet. The paper shows that when the survey was published, more than 65 percent of small-business Web sites did not allow customers to buy on-line, substantially reducing their effectiveness. The paper shows too, that according to researchers and small business experts, small businesses like these would undoubtedly benefit from investing in e-commerce to make their sites fully functional and profitable.

From the Paper
"The Internet and e-commerce present enormous opportunities to small businesses, as they provide access to world markets, achieving the kind of market presence and penetration that has traditionally been exclusively available to larger companies (NSW, Enos). However, there is much more involved in e-commerce than simply creating a Web site.
One of the most important things to consider when investing in e-commerce is client relationships. A good online experience from both a marketing and a sales point of view makes a huge difference in successful e-commerce strategies."

Tags:inventory, client, relationship

Abstract
This paper evaluates the planning function of management and its role in the author's organization. It describes how legal issues, ethics, and corporate social responsibility impact management planning.

From the Paper
"Although my company is small, I still believe that like me it has a certain amount of social responsibility. I tithe in my church and my money is used for various mission works such as helping to feed the poor in our area and putting shoes on children's feet in Moldova or Romania. Therefore, I have also been looking for ways in which my company can be involved in socially responsible activities in the community in which my homes are found. I have attended the civic meetings in the neighborhoods in which my houses are located and have also volunteered to help set up a website for one of the communities. I believe that investing in my neighborhood is not just good for the community; it is also good for my business."

Tags:business, finance, uop

Abstract
This report briefly discusses options presented to the founders of the Temper Tinglary SOHO Art Gallery regarding expanding their business. It looks at the rationale behind the selection of the website project that was presented and paper presents an argument, set forth by way of non-numeric and financial models. The paper recommends hardware and software platforms for the implementation of the project and presents a development methodology. A Microsoft Office Project document that lists tasks and their duration is included with the file. A copy of the contents of this document has also been copied to the paper itself.

Table of Contents:
Project Selection Rationale
Increase High Value Work
Improved Accuracy and Efficiency
Improved Decision Making
Financial Modelling
Hardware & Software Recommendations
Development methodology
Project Charter
Stakeholders
Project Description
Measurable Organisational Value
Project Scope
Work Breakdown Structure
Scope Verification
Project Schedule Summary
Project Budget Summary
Quality Issues
Verification and Validation
Change Management
Resources Required
Assumptions and Risks
Assumptions
Risks
Impacts on the Gallery
Appendix A (Microsoft Project file)

From the Paper
"A known constraint imposed upon the project is budget. It is estimated that the project can be completed within the budget, however various compromises have had to be made in terms of hardware and software in order to remain within budgetary constraints. The project manager and BI consultants have expressed their concern regarding running the website and database server off a desktop PC and the use of Microsoft Access 2007 in order to save on licensing fees. It is felt that while these resources should meet requirements for the project, their scalability is questionable. Future expansion of the system is not within the scope of this project, yet the project team wishes to clarify its stance at this stage regarding the limitations and constraints imposed by the magnitude of the Gallery's project budget."

Tags:microsoft project, efficiency stakeholders budget

Abstract
This paper describes the recruitment process beginning from the decision to recruit through to the orientation of the new employee. The author describes this process in a generic form but focuses on specific requirements and difficulties faced by small business. Various methods of advertising, interviewing and assessing applicants are discussed. Recommendations for small business are also made.

From the paper:

?Recruitment of the right people is important to the success of any business large or small. Making the wrong decision when recruiting employees can prove to be a costly exercise. Small business is at a distinct disadvantage compared to larger organizations when seeking to hire new staff. Small businesses are not just smaller versions of large organizations; they have their own specific needs, less money, less time and less expertise when it comes time to recruit. Yet good recruitment decisions are even more critical for small businesses where one poorly performing worker has a large impact.?

Tags:interview, business, human, management, resource, small, employee