scholarly journals Relationship of Tax Burden and Firm Size in the Timber Industry in Russia

2020 ◽  
Vol 19 (4) ◽  
pp. 458-488
Author(s):  
Yu. E. Labunets ◽  
◽  
I. A. Mayburov ◽  
Keyword(s):  
Small Businesses ◽  
Small Firms ◽  
Paper Industry ◽  
Pulp And Paper Industry ◽  
Tax Burden ◽  
Business Activity ◽  
Timber Industry ◽  
Tax Audit ◽  
Relationship Of ◽  
The Relationship

The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a relationship between the level of tax burden and the firm's size in the Russian timber industry. The hypothesis of the research is that the tax burden increases as the size of the firm grows in the timber industry in Russia. Firms belonging to the categories of micro and small businesses were selected randomly, taking into account the priority characteristics of the firm's size by the average number of employees. The tax burden was calculated using the official methodology of the Federal Tax Service of Russia. The calculation of the tax burden level was performed for each respondent. The average values of tax burden indicators were also calculated by industry and for each category of business activity. We found that the average level of the tax burden increases when the size of businesses increases generally for all branches of the timber industry. At the same time, the researched characteristics of the firm's size (revenue and average number of employees) have a significant impact on changes in the level of the tax burden both in general and individually in such branches of the timber industry as logging, woodworking and furniture production. The tax burden level in the above-mentioned industries increases as the firm's size increases. In the pulp and paper industry, the tax burden level increases as from micro firms to small firms, but the tax burden level decreases as firms continue to grow from small to medium-sized ones.

Tissue proportions and cell dimensions for red and white oak groups

1984 ◽  
Vol 14 (1) ◽  
pp. 101-106 ◽  
Author(s):  
R. R. Maeglin ◽  
J. T. Quirk
Keyword(s):  
Paper Industry ◽  
Pulp And Paper Industry ◽  
The United States ◽  
Weight Basis ◽  
White Oak ◽  
Cattle Feed ◽  
Cell Dimensions ◽  
Ray Parenchyma ◽  
Relationship Of ◽  
The Relationship

A vast source of oak wood is available for use in the United States for papermaking. Knowledge of the proportions of tissue types and cell dimensions for hardwoods, especially on a weight basis, could help extend their use in the pulp and paper industry. This report provides such information for 11 red and white oak species. A method for calculating tissue proportions by weight from proportions by volume is given. The proportion by weight for fibers varied from 74% for fast-grown trees to 38% for slow-grown trees; for axial and ray parenchyma from 24% for fast grown to 54% for slow grown; and for vessels from 2% for fast grown to 8% for slow grown. Results show the relationship of tissue proportions to both growth rate and site. Information in this report can be used to help decide whether it is economical to separate fines and other components in pulping hardwoods. The amount of axial and ray parenchyma by weight in slow-grown material suggests it may be economically feasible to separate the parenchyma for possible use as fuel, chemical stock, or cattle feed.

Text mining for economic geographical sectoral analysis of the pulp and paper industry in European Russia

2021 ◽  
Vol 71 (1) ◽  
pp. 18-33
Author(s):  
I.F. Kuzminov ◽  
P.A. Lobanova
Keyword(s):  
Text Mining ◽  
Paper Industry ◽  
Pulp And Paper Industry ◽  
Spatial Development ◽  
Pulp And Paper ◽  
European Russia ◽  
Data Sources ◽  
Management Decisions ◽  
Timber Industry

The authors show the need and some existing opportunities for analysis of non-traditional data sources to obtain a complete and more relevant picture of industries spatial development. The research methodology includes the use of text mining for economic and geographical studies. The relevance of the research is determined by insufficient completeness of official statistical data, cheapening of relevant information processing technologies and abundance of large text data sources in open access. The article discusses the role of the pulp and paper industry (as a key part of the timber industry) in economic and spatial development of modern Russia. The authors identify main trends in the economic and spatial development of the pulp and paper industry of European Russia, draw the conclusions on the expected industry trends and give recommendations for strategic management decisions to respond to industry challenges. The authors claim that the industry needs liberalization and stabilization, primarily through moratoriums on policy changes. The role of the use of big data, and in particular of text mining in economic and geographical research for reasonable and objective conclusions formation that can be used to make timely and balanced management decisions in the timber industry and the pulp and paper industry, is emphasized.

Aspiration, foreignness liability and market potential

2018 ◽  
Vol 35 (6) ◽  
pp. 1009-1032
Author(s):  
Lee Li ◽  
Gongming Qian ◽  
Zhengming Qian ◽  
Irene R.R. Lu
Keyword(s):  
Performance Feedback ◽  
Small Firms ◽  
Theory Of The Firm ◽  
Market Potential ◽  
Content Type ◽  
Country Market ◽  
International Behavior ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

PurposeUsing behavioral theory of the firm, the purpose of this paper is to examine how a small firm’s performance relative to historical and social aspirations is related to its international entrepreneurial orientation (IEO). This study also explores two environmental factors, liability of foreignness (LoF) and host-country market potential (HMP), as the moderators for the relationship of performance and IEO.Design/methodology/approachThis study uses survey for data collection from Canadian small firms and employs regression models for data analysis.FindingsThe results show that small firms demonstrate stronger IEO when their performance is below aspirations, but their IEO diminishes when their performance exceeds aspirations. The authors also found that a small firm’s LoF does not moderate the impact of its performance feedback on IEO. However, the authors found HMP plays a moderating role when a small firm’s performance is below aspirations.Originality/valueThis study investigates the relationship of IEO to aspiration and found that this relationship is moderated by HMP. The study advances our knowledge on small firms’ international behavior.

scholarly journals Business Activity and Market: The Search for a New “Práxis” Through Sustainability

2021 ◽  
pp. 7-17
Author(s):  
Clovis Demarchi ◽  
Tainá Fernanda Pedrini
Keyword(s):  
Human Performance ◽  
Risk Society ◽  
Management Model ◽  
Environmental Responsibility ◽  
Business Activity ◽  
Business Sector ◽  
Management Policies ◽  
Relationship Of ◽  
The Relationship ◽  
Do So

The State and the Business Activity have a relationship of Interdependence. That holds the punitive and regulatory power, this, the economic. The achievement of the global Sustainability goal implies harmony between the actors for joint policies. In view of this, it aims to demonstrate the participation of the business sector to achieve this objective, through socio-environmental management - with the organization or business financially viable, fair to the Company and endowed with environmental responsibility. To do so, the relationship between the human being and the environment is first analyzed in order to identify the consequences of human performance over time. Subsequently, the application of Sustainability as a concept to the application of management policies for the business sector is studied, considering the awareness developed about the existence of a Risk Society, as well as, the possibility of benefits arising from this management model. The method used was inductive.

scholarly journals The Role of Network Capabiliity in Shaping Behavior E-commerce Acceptance Among Small Businesses in Keranggan Village

2020 ◽  
Vol 4 (1) ◽  
pp. 29-34
Author(s):  
Yuniarty Yuniarty ◽  
Hartiwi Prabowo ◽  
Ridho Bramulya Ikhsan
Keyword(s):  
Small Businesses ◽  
Structural Equation ◽  
Equation Modeling ◽  
Technological Context ◽  
Network Capability ◽  
Relationship Of ◽  
The Relationship ◽  
Adoption Intention

This research is a case study to help identify the driving factors of e-commerce acceptance by small businesses in Keranggan Village in Indonesia. This study argues that factors such as technology-organization-environment need to be strengthened by network capability from business actors so that e-commerce adoption intention emerges.  From the total samples of 100 business actors in Keranggan Village. The study utilized Structural Equation Modeling (SEM) with SmartPLS 3.0 for data examination. Consequently, the relationship of technological context with e-commerce acceptance is mediated by significant network capability.

Association between Exposure to Components of Pulp and Paper Industry Emissions and Diseases in Children

2021 ◽  
pp. 33-40
Author(s):  
AN Perezhogin ◽  
MA Zemlyanova ◽  
YuV Koldibekova
Keyword(s):  
Respiratory Diseases ◽  
Paper Industry ◽  
Inhalation Exposure ◽  
Ambient Air ◽  
Pulp And Paper Industry ◽  
Carcinogenic Risk ◽  
Pulp And Paper ◽  
Health Examination ◽  
Industrial Emissions ◽  
The Relationship

Introduction: To improve the efficiency of prevention and elimination of adverse health effects of airborne chemicals in children and adults, the industrially developed regions of Russian Federation face an urgent task of establishing the relationship between exposure to industrial emissions and diseases observed in the local population. The objective of our study was to establish a cause-and-effect relationship between inhalation exposure to components of pulp and paper industry emissions and health disorders in children. Materials and methods: We carried out ambient air quality testing in the residential area, established target organs and systems, assessed non-carcinogenic risk, conducted an in-depth child health examination, and modeled cause-effect relationships. Results: We established that phenol, benzene, toluene, xylene, and ethylbenzene were constantly present in the air in the vicinity of the pulp and paper mill. Their concentrations were up to 4.83 and 9.55 times higher than the average daily and one-time maximum permissible concentrations, respectively. High concentrations of chemicals posed unacceptable chronic non-carcinogenic risk of developing diseases of the respiratory, cardiovascular, immune, and nervous systems, liver, and kidney, as well as acute non-carcinogenic risk of diseases of the immune system. Elevated (up to 1.5 times) blood levels of phenol and xylenes were associated with a 2.3 times higher incidence rate of allergic respiratory diseases and an almost 1.5 times higher incidence of digestive diseases. We established the relationship between blood phenol and xylene levels and a higher incidence of allergic respiratory diseases and diseases of the biliary tract, an increased eosinophil count, nasal mucus eosinophilia, higher direct and total bilirubin in serum. Conclusion: Laboratory test results proved the relationship between inhalation exposure to phenol and xylene as components of pulp and paper industry emissions and higher incidence of diseases of the respiratory and digestive systems observed in the local child population.

Modernization of Universities through Greater Interaction with Small Firms

1999 ◽  
Vol 13 (2) ◽  
pp. 119-126 ◽  
Author(s):  
Fiona Tilley ◽  
David Johnson
Keyword(s):  
Higher Education ◽  
Small Firms ◽  
Best Practice ◽  
Business Sector ◽  
North East ◽  
The North ◽  
The Uk ◽  
Political Economic ◽  
Relationship Of ◽  
The Relationship

This paper explores the ‘best practice’ interactions between universities and small firms in the UK. The purpose is to identify ways in which a university can build stronger and more effective links with small firms. The relationship between universities and small firms is of growing importance. There are political, economic and educational pressures which influence the behaviour and relationship of higher education toward the business sector, and small firms in particular. The wider context of the changes taking place within higher education are discussed. This is followed by the initial findings from a recently completed research project for the Council for Industry and Higher Education which investigated the foremost components in ‘best practice’ interactions and linkages between small firms and universities in the North East of England. Some preliminary ideas are suggested on how best practice can be further facilitated. These proposals are then interpreted in terms of the operational implications for universities and other strategic organizations involved in building linkages with small firms.

Value generation in B2B contexts: the SMEs’ perspective

2015 ◽  
Vol 27 (3) ◽  
pp. 297-317 ◽  
Author(s):  
Lourdes Pérez ◽  
Jesús Cambra-Fierro
Keyword(s):  
Small Businesses ◽  
Small Firms ◽  
Value Appropriation ◽  
Content Type ◽  
A Value ◽  
Novel Concept ◽  
To Receive ◽  
The Relationship ◽  
Asymmetric Relationships

Purpose – The aim of this paper is to understand the process of value creation in business-to-business (B2B) contexts from the perspective of small- and medium-sized firms (SMEs). Small businesses are challenged to compete and collaborate with larger firms. While the “sharks” dilemma (often the most dangerous sharks also have the most valuable resources) focuses on specific defences, the authors emphasize a value generation perspective. Design/methodology/approach – The concept of asymmetric relationships is taken as a reference and examined using a longitudinal multi-case study. Findings – The authors results demonstrate how small firms not always assume an inferior, defensive position. Ambitious and growth-oriented SMEs learn to collaborate with larger partners and exhibit a proactive attitude towards relationship management. They understand the importance of developing social ties. They foster frequent and informal communication with their customers, favouring personal visits as a means to receive advice for directing their research efforts and exchange information and views. Such ties help them to develop shared plans and goals. Research limitations/implications – In asymmetric relationships, partner selection models should help firms to concentrate their efforts in a reduced group of key partners. These models should include not only economic performance indicators – variables such as flexibility and autonomy – but also innovation and improvement in processes, image, prestige and positioning, access to markets and stability. Originality/value – The authors found insight into a novel concept: dual-value appropriation, where partners do not split the pie of the total value generated, as frequently proposed in the literature, but fully appropriate a different and unique value from the relationship. The authors further highlight the important role played by the committed champions in developing communication and trust.

Human Resource Compensation and Maintenance Practices

1985 ◽  
Vol 10 (2) ◽  
pp. 19-29 ◽  
Author(s):  
Sita C. Amba-Rao ◽  
Dilip Pendse
Keyword(s):  
Human Resource ◽  
Small Businesses ◽  
Small Firms ◽  
Management Practices ◽  
Rational Approach ◽  
Work Place ◽  
Long Run ◽  
Human Resource Management Practices ◽  
Short Run ◽  
The Relationship

A survey of small business firms In North-Central Indiana Indicated that, while these firms provided a work place and an Income to employees, most of their practices on compensation and maintenance of human resources lacked a systematic and rational approach. Their emphasis appeared to be more on the short run rather than on the long run. Further, small businesses seemed to lack an understanding of the relationship between productivity and generally accepted human resource management practices. In the absence of clear, written policies on human resource maintenance and compensation, small firms will continue to have personnel-related problems. Further research needs In this area are suggested.

scholarly journals Gibrat’s law and Jovanovic’s learning theory

2018 ◽  
Vol 69 (3) ◽  
pp. 251-268
Author(s):  
Besnik A. Krasniqi ◽  
Saranda Lajqi
Keyword(s):  
Empirical Evidence ◽  
Learning Theory ◽  
Small Firms ◽  
Policy Implications ◽  
Gibrat’S Law ◽  
Post Conflict ◽  
Gibrat's Law ◽  
Age Model ◽  
Relationship Of ◽  
The Relationship

This article tests the validity of Gibrat’s Law and Jovanovic’s learning theory for growing small and medium-sized firms (SMEs) in post-conflict economy of Kosovo. Despite evolving body of evidence suggesting that Gibrat’s Law does not hold, there is a lack of empirical evidence from transitional and post-conflict economies. This study provides econometric analysis of the relationship of age, size and growth of SMEs. The article is based on pooled SME surveys conducted by Riinvest Institute (2004- 2006). Econometric findings show that Gibrat’s Law does not hold in all model specifications while support the conventional Jovanovic’s learning theory based on growth-size age model suggesting important policy implications for promotion of small firms in Kosovo.

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