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CONTENTS Introduction SECTION 1: ENTERPRISE ENVIRONMENT Economic Development Role of Small and Medium Enterprises Future Business Opportunities for Ireland Knowledge Economy and Future Skills Needs National Spatial Strategy State Support for Irish Enterprise SECTION 2: BUSINESS OPPORTUNITIES Entrepreneurship and Sources of Business Ideas Protecting Intellectual Property Assessing Business Ideas Feasibility Study and Business Plan SECTION 3: BUSINESS ORGANISATIONS Sole Trader Partnership Company Co-operative Society SECTION 4: MARKETING Elements of Marketing Management Market Analysis Target Marketing and Marketing Mix Services Marketing and Customer Service Marketing Planning International Marketing SECTION 5: FINANCE Sources of Finance Working Capital and Cash Management Costing and Pricing Accounting Records Financial Statements and their Interpretation Published Accounts SECTION 6: TAXATION Obligation to Keep Proper Records PAYE/PRSI/Health Levy Income Tax for the Self-Employed Value Added Tax and Corporation Tax Commercial Rates and Capital Taxes Customs and Excise Duties Tax Clearance and Patent Royalties Revenue Audit Pensions SECTION 7: Operations Management Premises Operations Planning and Control Supply Chain Management and Quality R & D and New Product Development Value Chain and Insurance Legal Issues Relating to Goods, Services and Competition SECTION 8: EMPLOYING STAFF Recruitment and Selection Employment Law Pay and Conditions Staff Development Employment Relations SECTION 9: Start-Up, Growth and Exit Stages of Small Business Growth Insolvency and Exit Strategies SECTION 10: Management Planning and Organising Motivation and Leadership Control and Time Management Managing Change Appendices Layout of a Feasibility Study Business Plan Layout Public Procurement
Bernard O'Hara, BComm, LLB, MBA, FCMA, MCIPD, AITI, DipSocSc, is a former head of the School of Business and Humanities and Registrar in Galway - Mayo Institute of Technology (GMIT). He has a long record of involvement with industrial, commercial, professional and cultural organisations in the west of Ireland and served as president of the Galway Chamber of Commerce and Industry during its bicentennial in 1991/1992.