The Fun of Starting a Business (Guest Post)

by: Sintilia Miecevole
So you had that fantastic business idea, the one that’s going to be wildly successful and make you a fortune – even better, you actually did something about it and started your own business. Good for you! Not everyone gets that far. Most people sit and daydream about what they might do if only…

“The world is full of dreamers, there aren’t enough who will move ahead and begin to take concrete steps to actualize their vision” – W. Clement Stone

But you got over the biggest hurdle, that first step and you actually created something.

Well done – you did more than most. Now you have the day-to-day details of running your business so how do you keep going?

There are several things to look at here:

1. What are you good at and what do you enjoy doing? Make two lists – one of the jobs you like and one of the jobs you don’t do very well. Take the second list and have a look at what you might outsource or automate. Do you love doing those accounts or would your time be better spent in forward planning while your accountant does the sums? Must you personally reply to every inquiry or could you create a FAQ that you can post on your website and refer people to by autoresponder? In the early stages of your business, you might find you don’t have the money to pay someone to do the jobs you hate. Could you swap skills to get the help you need?

2. Why are you doing this? You need to be motivated to start a business and keep it going. The best way to do this is to know what the effort is for. What really moves you to get up in the morning and do what you need to do even when you don’t really feel like it? Write your reasons down. Find pictures of that house, or that holiday and put them where you can see them.

3. How do you deal with those bumps in the road? Not everything you do will be perfect – sometimes things you’ve tried will be a disaster – it’s the way you react to problems that matter. If you curl up in a ball and give up at the first sign of failure you’d better not be in business. It’s all about attitude.

4. Have a plan and stick to it as far as possible but be prepared to be flexible and open-minded. Sometimes the most unexpected opportunities come and you need to be ready to seize them. – as Joe Vitale says ‘Money likes speed’.

5. Get a mentor – learn from someone who has done it. Someone to bounce ideas off and who can encourage you when things get tough is invaluable.

And most importantly, never let anyone put you down and never be afraid of failure:

“It is not the critic who counts, not the man who points out how the strong man stumbled, or where the doer of deeds could have done them better. The credit belongs to the man who is actually in the arena; whose face is marred by dust and sweat and blood; who strives valiantly; who errs and comes short again and again; who knows the great enthusiasms, the great devotions, and spends himself in a worthy cause; who at the best, knows, in the end, the triumph of high achievement; and who, at worst, if he fails at least fails while daring greatly, so that his place shall never be with those cold and timid souls who know neither victory nor defeat” – Theodore Roosevelt.

Don’t ever forget that!

About the author:
Check out your host, Sintilia Miecevole, and enjoy the wealth of information from careers, salaries, auditing, CPAs, consulting, and taxes to resumes, forensic accounting, and more.
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What it takes to Succeed in Business (Guest Post)

by: Murad Ali
Business is tough in today’s world! Most small businesses go bankrupt or are closed abruptly in the first five years. Over the course of the next five years many of the remainders also “pack up” shop and lock their doors. Why do so many businesses fail?

The reasons lie in three main spheres. Those spheres of influence can be labeled personal, customer, and operations.

The Personal Sphere deals with the owner’s personal motivation to start a business. For example, if an owner wants to start their own business, but isn’t willing to make the sacrifices necessary to make it thrive, then they are at a disadvantage when compared to other motivated businesspeople. When a business starts for the first time often it doesn’t have a lot of money. Owners are required to sacrifice time, money, and happiness to succeed. If you can’t do that, it is unlikely that such a business will flourish. Many times owners thought they could handle the hardship but once the novelty of “being your own boss” wears off they close the door.

The Customer Sphere is one of the most important components of your business. Without customers you do not have sales, without sales you do not have money and without money, you do not have a business. Many factors go into generating a good customer base. In the beginning, you must have a cost-effective marketing strategy that targets your intended buyers. This can be done by developing a psychological profile of your customer and then advertising in those places that they frequent. Because it is more expensive to get a new customer than it is to keep one you must make sure they are satisfied with your business and product. Keep in touch with them by sending them a follow-up letter with a survey.

The Operations Sphere is only second to the Customer Sphere. In operations you must have an appropriate method of reducing costs, keeping track of paperwork, and maintaining improvement. Operations can also take into effect the tax paperwork, accounting, scheduling of workers, benefits, or any non-producing functions.

If all of these three components are well thought out and are appropriately designed you will increase your chances of survival. Failure to understand the integral details of your business and what it takes to succeed may mean failure in the long run. If you are having difficulty putting all the pieces together then consider a small business consultant.

About the author:
Murad Ali is the published author of “A Call to Greatness: Reforming the Muslim World” and “An American Mecca: A New Muslim Homeland” available at most large bookstore websites. He is also the editor of the Muslim Times and a doctoral student.
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Is it necessary to have a Business Plan? (Guest Post)

by: Scott Morris
Are you planning to start a new business? Or are you considering expanding your current business and require a bank loan or investment from outsiders?

If you are going to look for an investment of capital it is quite likely that you will be required to have a business plan. If you are starting a business, despite the work involved, a business plan can prepare you for the obstacles ahead and help ensure your success.

A business plan is something that many small businesses fail to create, however, many business owners are adamant that having a written business plan is one of the keys to their present success. Creating a business plan forces you to contemplate possible obstacles to your business and prepares you to find solutions that will help you to overcome them.

To find investors or get a bank loan, they will want to see that you have the experience or resources to run the business. They will want to see your projected income as well as your suggested repayment plan already laid out. Taking the time to do this is not only important for them, but it gives you a measuring tool to verify if your business is growing properly. You can gauge your success on how close to the plan your business has actually performed. Perhaps you’ll do worse, or perhaps you’ll do better, either way, it helps you determine how well your business is getting on.

If you have never seen a business plan before you may be concerned that it is too difficult a proposition for you to manage on your own.

While there are services available where you can hire someone to write a business plan for you, depending on your needs it may be wise to familiarize yourself with a business plan’s layout. This will not only help you to provide the necessary information but may encourage you to try your own hand at it.

There’s a free tool at that will assist you in creating a business plan. Some of the topics you will be required to explain are your Market, Customer, Competition, Marketing Plan, Research & Development along with financial forecasts. You may consider hiring someone to help you with your financial sheets after completing the written part of the Business Plan.

Your Business Plan will become your guide and silent business partner – indicating where you need to improve and helping you stay one step ahead of your competition. Make it a priority to have this crucial road map for your business.

About the author:
Scott Morris’s personal site on accounting business and business administration
for more information, you can visit
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Business Laws Basics (Guest Post)

by: Mansi Gupta
A professional degree in Juris Doctor relates to a higher grade of studies in law. With business houses expanding in size and the legal issues gaining higher importance for day to day working of large corporates, demand for Juris Doctor professionals has been increasing. As the business interacts more with society and their other counterparts needs to resolve legal matters emerge simultaneously. All this has given an impetus to students aiming for careers in the law field. But a pure law background without any corporate experience may not be well accepted by the business industry. Top-ranked services in companies also demand a graduate in a business organization along with a lawyer’s degree.

As demand for a combined degree in JD and business is being a preferred combination to build a rewarding career in law. Business and law schools at various places have joined hands to impart students with the best career courses. At many places Law Schools providing degrees of Juris Doctor and business schools providing Master in business administration present a cooperative program for the convenience of aspiring students. This opportunity to avail of concurrent degrees in both fields is a stepping-stone for the success of students. Students who cannot travel to different places at the same time have the best prospect of finding excellent professional training under one roof.

Surviving in the law field gets tougher from the day one tries to enter the school of law. Getting admission requires fulfilling entire formalities along with earlier creditable basic high school records, clearing the admission test for the law school, and even recommendations from people. The same is applicable for business studies a student is required to prove his quantitative skills and efficiency in microcomputers to get admitted. A dedicated and hard work during the courses ensures students with excellent results which in turn provides better career opportunities.

A law person has various prospects for different types of careers that he would like to accept. Depending on his caliber and willingness to work hard a lawyer can decide upon practicing law in an exclusive law firm or he may choose to be an in-house lawyer. An exclusive law firm requires extensive knowledge of one particular area in law whereas an in-house lawyer is required to deal with entire aspects of legal issues that relate to the particular company in which he is involved.

While undergoing training in one of the law schools a student would learn about different aspects of law like civil law, criminal procedures, constitutional law, contracts, property, professional responsibility, basic federal income taxation, legislative and administrative interpretation, and many others. The syllabus is cautiously devised to ensure that students receive exhaustive training to deal with the maximum situations on the professional front. Similarly, Masters’s Degree in Business administration imparts education in business for a global society, corporate finance, managerial accounting, information resource management, strategic management, master’s project, and other similar relevant courses. Anyone pursuing both law and business studies simultaneously has the advantage of studying some courses that are counted towards both degrees and hence a considerable amount of work is reduced for these students.

About the author:
Mansi Gupta writes about business laws Learn more at
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Bottleneck-oriented Business Management (Guest Post)

by: Stephan Szugat
Simple and effective Business Management

In every enterprise, there are, at every time, one or more bottlenecks, which have an influence on the commercial situation. Bottleneck-oriented business management has the purpose to early track the bottlenecks and to remove them, to allow an optimum of commercial development. To know at any time, what a business lacks and to be able to add the missing things, is today a determining competitive advantage. Bottlenecks can be, e.g.:

– low sales proceeds
– high due or overdue accounts receivables
– low liquidity (Cash on Hand, etc.)
– high amount of liabilities
– low number of customers
– too many new customers
– too high capacity utilization
– defective administration or management
and a lot more.

These examples show that bottlenecks not only concern negative circumstances but also can apply to positive commercial development. If an enterprise takes up many new customers, this results in new orders, which lead to other circumstances, like a possible excess in capacity utilization. In case the excess of capacity utilization stays for a longer time, this may result in lower employee motivation, because of a slump in the working atmosphere within the company, which then could lead to less quality of the work performed.

Due to a TIMELY reporting system, many companies take care of reaching the desired commercial development. However, a regular analysis of expenses or the annual reports are not enough to control a business today. In today’s dynamic markets these evaluations are too statical, too much oriented on the past commercial development, which had been achieved. Also, cost accounting only shows what has happened in the past. The actual direction in which a business is running could not be seen.

Imagine a business to be a car. If you sat down in a car, do you like to receive information from the instruments from the last year or month? Probably not. You would like to have actual information about fuel tank content, coolant temperature, and a lot more. Bottleneck-oriented business management should exactly bring the most important and actual information about a business to you, including so-called early warning signals.

Data-oriented to the past for early-warning systems?

A working early-warning system needs data that are not oriented to the past, like from cost accounting or year-/month-end-closings. It needs data from so-called early indicators, which have to be gathered from different areas of an enterprise. Of course, figures from the finance and accounting department belong to an early warning system, but they only have a subordinated role, because they are oriented to the past.

Nowadays the reporting must show the present situation of a business. In many businesses, the expenditure of time for the reporting rose considerably, due to today’s flood of information. Aggravatingly added to this, is the selection of the really relevant business ratios, which allow an appropriate overview of the actual business situation. Too often reports are prepared, which are not perceived by anybody, due to the lack of necessary statements about the business development.

There are already proven business-ratio-systems, that enterprises only need to take over. Get back into the car again, imagine you have only one instrument in front of you, which shows the value “35”. What does this signify? It is not recognizable how much fuel exists, how the Temperature of the coolant is or how fast the car is driving, etc.

In this example, you could recognize the little expressiveness of only one business ratio. It shows the importance to use the right business ratios, which must have a connection to each other and which have a different temporal origin. Nevertheless, many business ratio systems are mostly based on data that originate from the past.

This turns often to the problem, that immediate information is not available, to indicate the actual situation of a business. However, there is still the alternative, to reduce the period of the past. How would it be with one week instead of analyzing business data every 4 weeks? This would lead to the fact that you could act a few weeks earlier if something should run a little bit inclinedly.

Only very few data are needed to receive an informative evaluation. This again is comparable with a car. If you are driving in your car, you only receive a small, well-chosen number of information and nevertheless, have an actual picture of the situation. This is also possible for businesses, as well!

As a motorist, we receive only one fraction of the data which is acquired by the system of the car, and just these fraction of information is enough for us to reach the desired destination. When traveling usually we are well prepared, but the principle of the preparations is often neglected in business operation. As it is with traveling, the final goal has to be clearly stated by the business management. This could be done by having planning data available. Only by target/actual comparison divergences of the commercial development will be recognized.

Unfortunately, many small businesses renounce using plan data. Besides, it is not about, to cut plan data into the smallest pieces, but only to get a rough picture, what the business is going to achieve. It is absolutely possible to run a business on the basis of the figures from the previous year, however, to use these figures, the past commercial development should be taken into consideration. So the figures from the previous year should be improved to fit with the new goals. And finished are the planning data and the basis for operational risk management are laid. Still, if it is most important to know the actual bottlenecks in business operation.

Recognize problems and act!

One of the most important factors in business management is the early recognition of problems and potentials. There are bottlenecks in every business, which could have serious results. Pecuniary difficulties could lead to bankruptcy for example. Therefore symptoms must be recognized early, in order to turn a possible crisis away and to secure the future of your business. Also to use available potentials, regular analyses should be done. Nowadays products and services could not be sold forever, because product cycles become shorter and shorter due to market dynamism. The recognition and development of potentials is exceptionally important, to avoid losing the already achieved basis of a business.

About the author:
Stephan Szugat is the founder of amenities a web-based service about Business Management Solutions focusing on the core needs of business management. This includes operational and strategic analysis especially Early-Recognition-Systems, Knowledge-Management, and other services for small and mid-sized businesses. He has approx. 15 years experience in the Finance and Accounting Area from companies of different sizes and from various industries.
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Follow the Magical Accounting Rules

To make sure that financial statements are easy to understand, there is a set of rules and practices that are established, which is known as the generally accepted accounting principles (GAAP). This has been developed to provide a basic guideline for the rules of accounting because I think it’s fair to say that it can get confusing at times. There are a lot of variations to the meaning so here is the best answer.  It’s the generally accepted accounting rules and procedures that are necessary to define accounting practice.

Basically, it’s a set of theories that accountants come to accept, and there are always controversies with some methods between accountants like any other field of study. Accounting is a discipline that is always growing and changing so it’s a good idea to keep up to date with all of the trends that are going on. Since the management prepares the financial statements of a company it is possible that a financial statement can be altered to give a company a particular boost. So, that’s why the companies that sell their ownership to the public needs to get their financial statements audited by a public certified accountant.

A certified public accountant (CPA) are licensed through the state for the same exact reason lawyers and doctors are, so they and protect the public by providing the highest quality of professional service possible.  The reason why CPAs are used is that they have no connection with the company and are independent. They have zero financing ties with the company. Some firms that employ a lot of certified public accountants include Deloitte & Touch, KPMG, and PricewaterhouseCoopers

An accountant with no strings attached or is independent commonly performs an audit, which is evaluating companies financial statements, products, accounting systems, and records.  The main purpose of an audit is to make sure that the financial statements have been properly prepared according to the excepted accounting rules. Keep in mind; since accounting is not a precise science it has room for interpretation according to the GAPP.

However, that doesn’t mean that the accountant’s report should contain substantial errors in the financial report, but more like that for most reports, it is reliable for creditors to take a look at.  An accountant can make a decision only when the financial statements conform to the guidelines of GAAP.  In the past creditors, banks, and investors tend to favour an auditor when they are deciding to invest in a company or give loans, because of their independence.  The individualistic audit is an extremely crucial factor in the growth of financial markets internationally. Also, many organisations can directly or indirectly influence GAAP.

The Financial Accounting Standards Board (FASB) [USA] [Accounting Standards Board – asb > Home – South Africa] is the most critical body for the development and issuing of rules on accounting practice. The website I previously listed is extremely critical and you can attend seminars online for no cost, and also stay up to date with the rules.  This independent body issues the Statements of Financial Accounting Standards.

Next, the American Institute of Certified Public Accountants (AICPA) [South African Institute of Professional Accountants (SAIPA) ]is the official professional association for certified accountants. It’s the largest CPA organisation that exists in America and heavily influence accounting practices through its senior committees.  The Securities and Exchange Commission is the agency of the federal government that legally has the power to set and execute accounting practices for companies that sell the security to the public, and it has a large impact on accounting practice.

Next, the governmental accounting standard (GASB)  [South Africa – IAS Plus] is critical for accounting because its main job is to issue the standards for accounting to the local and state governments in the United States.  However, a lot of these organisations are focused on the rules in regulations in the United States.

There are a lot of businesses and accountants internationally so that’s why the International Accounting Standard Board (IASB) was formed.  It was approved by more than 25 international agencies.  The U.S laws that analyse the revenues for the cost of operating a business can also affect accounting practice. It’s no question that the major provider for income for the government comes from income tax.

The income tax rules are heavily applied by the Internal Revenue Service (IRS) [South African Revenue Services SARS Home] Sometimes these rules actually cause a conflict with the accepted rules of accounting. A lot of businesses use accounting practices because it’s a requirement by tax law.  Also, companies can use the rules of tax law to their advantage financially.  Accounting also has laws of conduct for the profession, and one extremely important one is ethics.

It touches bases on questions that help determine if something is either right or wrong and is based on moral decisions. Most people are faced with several ethical issues each day and, and some ethical activities could be in the range of illegal. If a business decides to use false or misleading advertising or to bribe customers into giving them testimonials for a specific product, then they could be acting in an unethical manner.  The ethics of a company could also be a result of the employees so that’s why it’s always a good idea to run a background check of who you are hiring, whether it’s online or offline.

Small Certificate

Professional ethics is the guidelines that apply to the conduct of individuals of a certain profession.  Similar to the ethical actions of a company, the ethical actions of an individual is a decision.  As being a member of an organisation, accountants have to take responsibility not only to their customers and employers but also to the general public to act in the greatest ethical way possible. Accountants are very good at following professional ethics because they are the second professional group as having the largest ethical standards, with clergy being the highest, no surprises about that one.  It is important for individuals who decide to become an accountant to have the highest levels of professionalism as possible. To enforce that its prestigious members are following the rules, the AICPA along with each state has adopted some codes of professional conduct that certified public accountants have to follow.  Some simple rules are being responsible to the people that depend on the trust of accountants, such as creditors and investors. When working with people the accountant must act with

To enforce that its prestigious members are following the rules, the AICPA along with each state has adopted some codes of professional conduct that certified public accountants have to follow.  Some simple rules are being responsible to the people that depend on the trust of accountants, such as creditors and investors. When working with people the accountant must act with integrity which means that they are honest, and the individuals gain from the visit with the accountant. The accountant must display objectivity which means that they are intellectually honest, and they must remain independent which means that they must avoid any relationship with the business or individual because it will damage the accountant’s principles.

The accountant must display objectivity which means that they are intellectually honest, and they must remain independent which means that they must avoid any relationship with the business or individual because it will damage the accountant’s principles.

I hope this has provided you with some insight and a better understanding of accountants and the rules by which they are governed.

To your continued success,


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Private Funder – Where Investor and Entrepreneurs meet


Driving from one client meeting to the next this morning, I am listening to HOT91.9fm to a discussion on “Hot Entrepreneurs” and it got me thinking; What is stopping any person from taking the leap and starting their own business? Granted the guest today does come from a very corporate background and has been a qualified Chartered Accountant for as many years as I have had my eyes open in this world.  This leads me to a couple of questions:

  • What does it take to become an Entrepreneur?
  • Why are so few willing to become an Entrepreneur?
  • When is an individual classified as an Entrepreneur?
  • How does an individual decide to become an Entrepreneur?
  • Could this not be a solution to the unemployment problems?

While I am trying to answer my own questions – the guest states the following:

… To start the individual does not need education … all they need is some support and working capital

How many Entrepreneurs are out there needing something specific = Start-up Capital … Working Capital … Financial Input … Cash – just to get going? And while the discussion continues in the background, I think back to a meeting earlier this week with clients, who are looking into an alternative investment… These clients are looking into Alternative Investments – not the normal Unit Trust or Linked Investments … something that will not just provide them with a return on their investment ( capital and interest) but maybe something that could assist them in their cause? And of course, it has to fit their branding!

Success Tree

And it struck me like a lightning bolt! Surely it could be done? The infrastructure already exists, the need for both sides exist, all that is needed is the platform and security for all parties involved…

After doing some further thinking, I have already drawn all the pictures in my head, but all the puzzle pieces together… and it will work!

Coming back to my earlier questions, here is how this platform will meet the need and provide solutions to factors that some might find troubling.

What does it take to become an Entrepreneur?

Most individuals are under the misconception that an Entrepreneur is someone special, someone like Richard Branson, Brian Walsh, Robert Kiyosaki, Jim and Nancy Dornan, Bill Gates,  Donald Trump, Billy Banks, David M. Overton, J.K. Rowling, Oprah Winfrey just to name a few. But are they really a special kind of person, or is their success as a result, of external factors or personal trades?

If you go and do some research on some of these icons – you will find that some came from less than what “normal” people would have and yet they made it to world fame. So what did make the difference for all of them – they all decided they wanted better and took action!

Why are so few willing to become an Entrepreneur?


“The biggest fear is the fear of fear itself ” or “Better the devil you know than the one you don’t”

Most individuals are afraid of the unknown! Not knowing if their idea is the merit justified? Not knowing if they will be able to make it profitable? But the biggest of all is – where will the capital come from? I have heard my fair share of business entrepreneurial ideas and have seen how many have just let their dreams die because of funding, and sometimes the amount needed is not even millions, not even hundreds of thousands – sometimes it is just a few thousand, or just that extra couple hundreds

I have heard my fair share of business entrepreneurial ideas and have seen how many have just let their dreams die because of funding, and sometimes the amount needed is not even millions, not even hundreds of thousands – sometimes it is just a few thousand, or just that extra couple hundred that they just cannot get together. Such as most individuals are they would rather just try themselves (bank loans or own savings) to get their funding instead of asking … but one also has to understand why? For the fear of rejection or the fear that the “rich” are going to steal your ideas.

When is an individual classified as an Entrepreneur?

If I may quote Wikipedia:

Entrepreneurship is the process of designing, launching and running a new business, i.e. a startup company offering a product, process or service.[1] It has been defined as the “…capacity and willingness to develop, organize and manage a business venture along with any of its risks in order to make a profit.” [2]

The entrepreneur perceives a new business opportunity and often exhibits positive biases in their perception (i.e., a bias towards finding new possibilities and unmet market needs) and a pro-risk taking attitude that makes them more likely to exploit the opportunity.[3]“An entrepreneurial spirit is characterized by innovation and risk-taking.” [4] The exploitation of entrepreneurial opportunities may include design actions such as to develop a business plan, acquire the human, financial and other required resources, provide leadership and be responsible for its success or failure.[5] Entrepreneurship may operate within an entrepreneurship ecosystem which includes government programs and services that promote and support entrepreneurs, non-government organizations such as small business associations or organizations that offer free advice to entrepreneurs (e.g., through entrepreneurship centres or websites), entrepreneurship resources (e.g., business incubators and seed accelerators), entrepreneurship education programs, training and financing (e.g., loans, venture capital financing, angel investing and grants).

For me – it is the individual who creates and builds his / her own dream J.O.B. for a living in order to live the dream life they set out to achieve!

How does an individual decide to become an Entrepreneur?


In those famous words – JUST DO IT!

Decide – once you have decided you will find yourself doing what is necessary to achieve whatever it is you want to achieve. But here again, the ‘FEAR FACTOR’ come into play. Once you remove the ‘FEAR FACTOR’ what is really stopping the individual from going out to become an Entrepreneur?

Purely the fact that we are sometimes so caught up in the ‘Rat-Race’ that we have forgotten how to exercise our right to choose… Choose what we want to do and then actually doing something about it.

All the great and famous Entrepreneurs refer to the three main factors: 1. Decide … 2. Take Action … 3. Make it …!

Could this not be a solution to the unemployment problems?

Definitely – According to the World book our population in South Africa was 52.98 million in 2013; of which between 25.5% to 26.4% of eligible workers are unemployed. Should only a quarter of this number of individuals ( 6.375%) go out to creating their own businesses and then maybe create employment for 1 to 3 other individuals… Just imagine the impact it would have on our Economy? Never mind that, make it any Economy!

Creating and sustaining employment for any individual … and should the individual be a forward thinker and concentrate on environmental concerns such as waste removal and recycling… the return on investment, as well as the improved conditions of habitats, could just be that ‘Win-Win’ situation everybody talks about, but nobody actually takes action to resolve.

But where does Private Funder come into play?

Meet and greet

My proposal: to provide on the established platform a private investor the opportunity to invest in the entrepreneur. Providing the capital for the individual to put his plan into action and create profitability for both parties. How?

Simply put – here is the meet and great for both parties! Both Investor and Entrepreneur establish their interest and on our platform, we link the two parties up with each other! We provide the introduction after a detailed selection process, establish an agreeable contract between parties and provide the infrastructural needs to implement the agreement, with security measures and recommended insurance cover for both parties.

For more information contact our offices via

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