scholarly journals Optimization Of Production Resources, The Effective Functioning Of Small Farm Patterns

2012 ◽  
Vol 5 ◽  
Author(s):  
Kuznetsova Inna Viktorovna
Keyword(s):  
Point Of View ◽  
Small Farm ◽  
Effective Functioning ◽  
Commercial Farm ◽  
Farm Unit ◽  
Basic Production ◽  
Gross Income ◽  
Production Resources

The article proves that any commercial farm unit may become commercially viable and economically promising, on the basis of one’s own current capabilities. A methodology is proposed for small farm patterns, that allows to optimize their resources provision both from the point of view of the solution of a task to a maximum of gross income and during the statement of the problem on the economical payback of additional involvement of basic production resources.

scholarly journals Pyott case: A lasting deposit for our tax heritage

2019 ◽  
Vol 19 ◽  
pp. 47-70
Author(s):  
A C Engelbrecht ◽  
G K Goldswain ◽  
A Heyns
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Rental Housing ◽  
Value Added ◽  
Point Of View ◽  
Relevant Today ◽  
Consumer Protection Act ◽  
Contingent Liability ◽  
Beneficial Ownership ◽  
Gross Income

Pyott Ltd v CIR is generally regarded as the seminal case in South Africa on the tax treatment of deposits received on containers that may be returned at a later stage for a refund. This article analyses the tax treatment of deposits, prepayments and advances from a gross income point of view, as well as the possibility of claiming a deduction for the contingent liability to refund such deposit. 6The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits,received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved. 7The conclusions reached are that the principles laid down in the Pyott case are still relevant today, apart from possible relief which may now be claimed under the subsequently introduced section 24C. Where no container is involved, beneficial ownership must first be established before such deposit, prepayment or advance becomes taxable, taking into account the specific provisions of legislation such as the Rental Housing Act and the Consumer Protection Act. The research has also shown coherence in the treatment of deposits for income tax purposes and other taxes, such as value-added tax.

scholarly journals The delocalization of production to Poland

2019 ◽  
Vol 23 (23) ◽  
pp. 47-52
Author(s):  
Wojciech Macek
Keyword(s):  
Risk Mitigation ◽  
Secondary Data ◽  
Economic Restructuring ◽  
Point Of View ◽  
High Tech ◽  
Theoretical Position ◽  
Associated Production ◽  
The Social ◽  
Desk Research ◽  
Production Resources

Abstract This paper presents some aspects of the process of services, products and manufacturing transfer, with the associated production resources, from other locations and plants to Poland. The study was carried out on the basis of an analysis of publications about delocalization as well as by means of desk research, where there were used the accessible primary and secondary data such as branch reports, statistical data available in reports, data bases, and information accessible on Polish and European websites. The article is also the result of the author's experience of participation in the relocation of a number of international companies, regarding various industries. Delocalization in Poland was presented both from the point of view of Conceptualizing delocalization (literature review, theoretical position) and Implementation of production. The delocalization mainly takes advantage of labor forces. On the other hand, it may also concern innovative activities and develop high-tech for regions affected by economic restructuring. The social policies for the risk mitigation of the delocalization of production are also being developed and implemented. This work clarifying the conditions of delocalization in Poland and highlight the important roles played by innovation and institutions for achieving sustainability.

scholarly journals REALIZATION OF AGRICULTURAL AND FOOD PRODUCTS ON CONSUMER MARKETS

2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 299-306
Author(s):  
Iskra Nencheva - Ivanova
Keyword(s):  
Food Products ◽  
Point Of View ◽  
Agricultural Products ◽  
Financial Situation ◽  
Consumer Markets ◽  
Processing Plants ◽  
Production Resources

In order to meet the needs of consumers, products need to be delivered wherever they are needed. This is the main goal of each manufacturer through its distribution policy. From the point of view of their purpose, agricultural products can also be regarded as products for direct consumption and as production resources for processing plants. The specificity of individual agricultural products defines the main channels of realization. The choice of delivery option depends on the nature of the product, the financial situation of the manufacturer, the intermediary or the processor, the market characteristics, the traditional channels of realization, the channels used by the competitors, etc.

Analysis of the resource potential of digitalization in Russian agriculture

2021 ◽  
pp. 42-52
Author(s):  
M.V. Kagirova
Keyword(s):  
Rural Areas ◽  
Agricultural Sector ◽  
Point Of View ◽  
Key Factors ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Composition And Structure ◽  
Russian Agriculture ◽  
Low Incomes ◽  
Production Resources

The article is devoted to the study of the state and development features of the components of the resource potential of agricultural production from the point of view of the possibility of using digital technologies in the production process. The information infrastructure of rural areas, production resources, sources of funds for their modernization are considered as key factors. The analysis of the composition and structure of resources in dynamics is carried out, the reasons for the lagging of the pace of digitalization in agriculture from other industries and activities are revealed. In particular, the low level of development of digital competencies of the personnel of agricultural enterprises, low interest in professional development were noted; a high share of the imported component of production resources in the agricultural sector, which leads to high costs and, together with low incomes, makes it difficult to modernize technologies.

DESIGN AND TECHNOLOGICAL PREPARATION OF PRODUCTION OF MEDIUM MILITARY TRANSPORT AIRCRAFT COMPARTMENT F-1

2020 ◽  
Vol 36 (2) ◽  
pp. 45-74
Author(s):  
A.M.F. Al-Dababseh ◽  
◽  
E.V. Markova ◽  
Keyword(s):  
Business Processes ◽  
New Product ◽  
Organizational Structures ◽  
Point Of View ◽  
Production Cycle ◽  
Transport Aircraft ◽  
Technological Preparation ◽  
Full Production ◽  
Made In ◽  
Production Resources

The stage of design and technological preparation of production is the longest in the process of creating new types of aircraft. To improve the organizational structures of enterprises, consideration of their activities is required not from the point of view of the functioning of structural units, but from the point of view of the organization and course of business processes. The new organizational structure of the company is based on the management of business processes and production resources. In recent years, a tendency has arisen when certain parts of the aircraft are made in different cities, but in the case of IL-276, the most suitable for the production of the entire machine is Aviastar - SP JSC. This is due to the fact that this product will be manufactured on the basis of the existing IL-476 aircraft assembled at this enterprise. In fact, the IL-276 is simply a ―circumcised‖ IL-476. The car has a shortened fuselage in order to facilitate, and only two of the four (closest to the fuselage) engines are left, and the fuel supply is also reduced, which leads to a decrease in weight. The Ulyanovsk plant has large areas already equipped for aircraft of this type, a paint shop and platforms for flight tests, therefore, this company can produce a full production cycle of aircraft, which is economically viable. In addition, at this time, the company has a small workload, and the production of a new product will allow the use of free equipment and specialists.

scholarly journals Внешние условия и факторы функционирования отраслей животноводства Республики Беларусь

2020 ◽  
pp. 96-108
Author(s):  
Natallia Kireyenka ◽  
Aliaksandr Gorbatovski ◽  
Aksana Harbatouskaya ◽  
Liudmila Dounar
Keyword(s):  
Import Substitution ◽  
Animal Husbandry ◽  
Point Of View ◽  
Competitive Advantages ◽  
Member States ◽  
Animal Products ◽  
Livestock Breeding ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
Production Resources

The assessment of conditions and factors of external economic environment of functioning of the main livestock breeding sectors in the new conditions of management was made. From the point of view of import intensity and competitiveness of animal production the condition of the branch on separate kinds of its production resources, such as forages, veterinary preparations and breeding cattle is analyzed. The level of production of animal products in the member states of the Eurasian Economic Union has been determined and the competitive advantages of the animal husbandry sectors of Belarus under the conditions of the EEU functioning have been assessed by the price of commodity producers, the level of productivity of agricultural animals, profitability of production. Significant external factors determining the modern vector of livestock breeding development in the context of implementing a set of measures to ensure food security, import substitution and export development in conditions of growing competition in the market of EEU member states have been identified.

scholarly journals Small Farm Polyperiod Planning Model For Developing Economies

1980 ◽  
Vol 12 (1) ◽  
pp. 127-133
Author(s):  
John R. Allison ◽  
James E. Epperson
Keyword(s):  
Developing Economies ◽  
Low Cost ◽  
Decision Models ◽  
Small Farm ◽  
Developed Economies ◽  
Farm Planning ◽  
Planning Tools ◽  
Farm Unit ◽  
Commercial Farms ◽  
Lending Institutions

Farm planning in developed economies has reached the sophistication level of involving static and dynamic annual or polyperiod decision models. These models or frameworks range from unadorned linear programming to dynamic systems utilizing interdependence among time spans. Goal or criterion decisions range from unrestricted global profit maxamization to local profit comparisons restricted by risk and other considerations.Systematic farm planning from the micro to the macro level is common in developed economies because of widespread knowledge of the planning tools and the availability of low-cost computational facilities. The potential increase in profits on large commercial farms makes the use of these planning tools profitable whether the farm unit bears the total cost or Extension Services or lending institutions subsidize their use.

scholarly journals South African Income Tax Implications For Income Earned In Virtual Worlds

2010 ◽  
Vol 26 (2) ◽  
Author(s):  
SJ Pienaar ◽  
TL Steyn
Keyword(s):  
South African ◽  
Virtual Worlds ◽  
Income Tax ◽  
The United States ◽  
Business Environment ◽  
Point Of View ◽  
Future Research ◽  
Font Size ◽  
The South ◽  
Gross Income

<p class="MsoNormal" style="text-align: justify; margin: 0in 36.1pt 0pt 0.5in; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-weight: bold;" lang="EN-ZA">There has been a significant increase in the number of internet business and e-commerce transactions over the last few years.<span style="mso-spacerun: yes;">&nbsp; </span>More recently, the development of virtual worlds on the internet has become an important feature of the business environment.<span style="mso-spacerun: yes;">&nbsp; </span>Although some research has been conducted in the United States of America into the tax consequences of income earned in virtual worlds, no such research has been conducted in South Africa.<span style="mso-spacerun: yes;">&nbsp; </span>This study adds to the American research by providing a critical analysis of the topic from the South African tax perspective.<span style="mso-spacerun: yes;">&nbsp; </span>The specific aim of the study was to determine whether income earned by South African residents from structured and unstructured virtual worlds respectively would qualify as gross income in terms of the South African Income Tax Act </span><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;" lang="EN-ZA">58 of 1962.<span style="mso-spacerun: yes;">&nbsp; </span>It builds on previous international research, but offers a new perspective from the South African point of view. The study will make a valuable theoretical contribution to the application of the basic principles of gross income, and will deal with a brand new concept which did not exist when the principles were laid down.<span style="mso-spacerun: yes;">&nbsp; </span>The research was limited to determining whether the income earned in virtual worlds by South African residents who are taxed on their world-wide income would be included in gross income as defined by the South African Income Tax Act.<span style="mso-spacerun: yes;">&nbsp; </span>Capital gains tax consequences were not considered in any transaction where the income was classified as being of a capital nature.<span style="mso-spacerun: yes;">&nbsp; </span>Also excluded were deductions available to taxpayers in terms of the income included in gross income, and there is no detailed discussion<span style="mso-spacerun: yes;">&nbsp; </span>on when a taxpayer would be regarded as engaging in virtual worlds as a hobby as opposed to conducting a business.<span style="mso-spacerun: yes;">&nbsp; </span>Future research could be extended to this particular area.<span style="mso-spacerun: yes;">&nbsp; </span>This research concluded that most transactions in virtual worlds resulting in income would qualify as gross income under the South African Income Tax Act.<span style="mso-spacerun: yes;">&nbsp; </span>At this stage, the only possible disqualification in terms of the South African gross income definition appears to be income received &ldquo;of a capital nature&rdquo;.</span></p>

scholarly journals Frederic Stanley Kipping 1863-1949

1950 ◽  
Vol 7 (19) ◽  
pp. 182-219 ◽  
Keyword(s):  
Chemical Society ◽  
Point Of View ◽  
Grammar School ◽  
Small Farm ◽  
The Public ◽  
Bank Of England ◽  
Paternal Grandfather ◽  
Open Country ◽  
Our Mutual Friend ◽  
World Champion

Frederic Stanley Kipping was born on 16 August 1863 at Higher Broughton in Manchester. He was the eldest son of James Stanley and Julia Kipping and had two brothers and four sisters. His father held a post in the Manchester branch of the Bank of England of which his paternal grandfather was head. His grandfather on his mother’s side was C. A. Duval, a Manchester artist of considerable reputation. James Stanley Kipping played chess against many of the champions of his time, including Paul Murphy, whom he defeated on one occasion when this World Champion was playing a number of opponents simultaneously. F. S. Kipping regarded himself as only a moderate player, but his eldest son, C. S. Kipping, Headmaster of Wednesbury High School, inherited his grandfather’s skill and is a composer of chess problems of worldwide repute and has edited various chess journals. Kipping early acquired that interest in open-air life which was never to leave him. His father owned a small farm near Higher Broughton, which was at that time practically in the open country. Here he made himself generally useful and gained a fair knowledge of animals and practical agriculture. In the early days the Kipping children had a governess, but at the age of eleven Frederic Stanley entered Manchester Grammar School on the same day as Herbert Brereton Baker. (It is remarkable that both these boys became Longstaff Medallists of the Chemical Society.) He had already become interested in chemistry through his father’s friend and neighbour, J. Carter Bell, the public analyst for Cheshire, who showed him various simple precipitation reactions in inorganic chemistry, and advised his father to make him an analytical chemist. No doubt at this time that honourable profession was still generally regarded from the Dickensian point of view, so clearly indicated in Our mutual friend .

Methods for the effective use of basic production resources at the enterprises of the region

2021 ◽  
pp. 8-19
Author(s):  
M.I. Bukhalkov ◽  
M.A. Kuzmin ◽  
E.G. Safronov
Keyword(s):  
Full Employment ◽  
English Version ◽  
Main Production ◽  
Basic Production ◽  
Innovative Economy ◽  
Effective Use ◽  
Production Resources

Methods of ensuring full employment of production resources, the mechanism of transition of enterprises to an innovative economy are considered. English version of the article is available at URL: https://panor.ru/articles/methods-of-effective-use-of-the-main-production-resources-at-the-regional-enterprises/65607.html

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