scholarly journals Profitability and competitiveness of forestry in European countries

2011 ◽  
Vol 57 (No. 9) ◽  
pp. 369-376 ◽  
Author(s):  
M. Kovalčík
Keyword(s):  
Significant Influence ◽  
Value Added ◽  
Sustainable Forestry ◽  
The State ◽  
European Countries ◽  
Forest Sector ◽  
Universal Indicator ◽  
Net Value Added

Competitiveness of the forest sector is a necessary prerequisite for the multiple benefits that sustainable forestry provides to society. There is no universal indicator of competitiveness. GDP of the forestry and contribution of forestry to the GDP could be suitable indicators for the forest sector. Competitiveness of forestry may be evaluated by gross and net value added and by the entrepreneurial income as well. The aim of this paper was to compare the competitiveness of forestry in selected European countries based on the results of Economic Accounts for Forestry. On the basis of provided analyses it can be stated: there are great differences in profitability and competitiveness among the particular countries and between the indicators per employee and hectare of forest as well. The state of economy as well as the region has a statistically significant influence on profitability.

scholarly journals METHODOLOGICAL PROVISIONS ON THE PERFORMANCE EVALUATION OF AGRARIAN PRODUCERS AND THEIR COOPERATIVE ASSOCIATIONS IN THE PRODUCTION AND SUPPLY CHAIN

2019 ◽  
Vol 4 (5) ◽  
pp. 209
Author(s):  
Oksana Nikishyna ◽  
Svitlana Bondarenko ◽  
Oksana Zerkina
Keyword(s):  
Supply Chain ◽  
Performance Evaluation ◽  
Value Added ◽  
The State ◽  
Level System ◽  
Structural Scheme ◽  
Non Profit ◽  
Balanced Development ◽  
Business Entities ◽  
Net Value Added

The purpose of the article is to develop methodological provisions on performance evaluation of agrarian producers and their cooperative associations in production and supply chain on the basis of updated reproduction approach that is based on the use of net value added indicator. The research methodology is to conduct a critical analysis of existing scientific approaches to the assessment of value added; substantiate components of net value added; develop a structural scheme of methodological provisions in the duality of conceptual and methodological bases; substantiate a four-level system of estimating indicators using the net value added indicator; determine the possibilities and advantages of author’s methodological provisions. Results. The authors prove the expediency of using the net value added indicator to assess the efficiency of both production and supply chains, as well as producers and their cooperative formations that are non-profit organizations. The components of net value added, which include wages, profit, and specific expenses of business entities in terms of the parts of the production and supply chain, are substantiated. The authors proposed a structural scheme of methodological provisions that united the conceptual and methodological bases, defined the main principles of evaluation: objectivity and accuracy, systemacity and complexity, efficiency, purposefulness, the priority of economic interests of the state (macrolevel). A four-level system of indicators is developed for estimating volumes and dynamics of net value added, reproductive product profitability, the structure of net value added, the efficiency of material and labour resources use. Practical implications. Methodological provisions can be used by commodity producers and their associations to assess the efficiency of operation in the production and supply chain, justifying the feasibility of establishing a cooperative in the region. Also, the results of the analysis can be used by the state authorities during the definition of “gaps” in the chain and the justification of methods of selective regulation for its balanced development. Value/originality. Methodological provisions developed by the authors form the analytical foundation for making managerial decisions both at the micro level (producers, cooperatives) and meso and macro levels (regional and state authorities).

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

scholarly journals Economic Contributions of North Carolina, United States, Forest-Sector Foreign Exports: An Export-Chain Perspective

2019 ◽  
Vol 65 (6) ◽  
pp. 734-742
Author(s):  
T Eric Mcconnell ◽  
Clayton B Altizer
Keyword(s):  
United States ◽  
North Carolina ◽  
Value Added ◽  
The State ◽  
Forest Industry ◽  
Forest Sector ◽  
Social Accounting Matrix ◽  
Foreign Markets ◽  
Port Authorities ◽  
Forest Industries

Abstract North Carolina forest-sector foreign exports were quantified by applying an origin-of-production methodology that awarded the state a portion of national export value corresponding to its share of a US forest industry. A US$1.945 billion North Carolina forest export chain (FEC) was identified, producing forest industries, wholesalers, transporters, and port authorities. Contributions of the FEC were determined from a social accounting matrix in terms of output, value added, and employment. Port value multipliers were then calculated to provide context to the FEC’s contributions. Direct contributions were US$602.989 million of value added and 6,870 jobs based upon FEC activities of US$1.945 billion. Total FEC contributions were US$1.439 billion of value added and 16,640 jobs on sales across North Carolina of US$3.494 billion. The output and value-added port value multipliers indicated each US$1.000 million of FEC output and value added generated an additional US$800,000 and US$1.386 million in other industries, respectively, before leaving the state to purchase imported inputs. Each 1,000 FEC-dependent jobs supported an average of 1,420 jobs elsewhere in North Carolina’s economy. Information such as this provides policymakers an improved scope of the contributions driven by exporting to foreign markets.

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

How to Define the Czechoslovak Underground

2018 ◽  
Vol 56 (3) ◽  
pp. 42-46
Author(s):  
Barbara Bothová
Keyword(s):  
Significant Influence ◽  
The State ◽  
Way Of Life ◽  
The West ◽  
State Security ◽  
The Third ◽  
Key Events

What is an underground? Is it possible to embed this particular way of life into any definition? After all, even underground did not have the need to define itself at the beginning. The presented text represents a brief reflection of the development of underground in Czechoslovakia; attention is paid to the impulses from the West, which had a significant influence on the underground. The text focuses on the key events that influenced the underground. For example, the “Hairies (Vlasatci)” Action, which took place in 1966, and the State Security activity in Rudolfov in 1974. The event in Rudolfov was an imaginary landmark and led to the writing of a manifesto that came into history as the “Report on the Third Czech Musical Revival.”

Парламент или Советы: российский выбор 1918 года

2016 ◽  
Vol 14 (3) ◽  
pp. 93-99
Author(s):  
Игорь А. Исаев
Keyword(s):  
Legal History ◽  
Direct Action ◽  
The State ◽  
European Countries ◽  
The Political ◽  
Political Systems ◽  
Basic Principles ◽  
Political Form ◽  
The Revolution

The article deals with one of the most important issues in the Soviet political and legal history. The choice of the political form that was established almost immediately after the victory of the Bolsheviks in the Revolution of 1917, meant a change in the direction of development of the state. Councils became an alternative to the parliamentary republic. The article analyzes the basic principles of both political systems and the reasons for such a choice. The author emphasizes transnational political direction of the so-called “direct action” which took place not only in Russia, but also in several European countries.

To the Travelers’ Service or True Stories about Foreigners in the Russian Province (After the PatrioticWar of 1812 until the End of the 1830s)

2020 ◽  
pp. 159-174
Author(s):  
Anastasiya Тikhonova
Keyword(s):  
Life History ◽  
Everyday Life ◽  
Catholic Church ◽  
Psychological Factor ◽  
The State ◽  
European Countries ◽  
Business Activity ◽  
State Archive ◽  
Professional Activities ◽  
Life Circumstances

In the article the author mentions some modern publications on this issue in the era of Alexander I and Nicholas I in connection with the description of the travelling theme in the context of everyday life history. As an example of the Russian Province, the article considers Smolensk Governorate which was located at the crossroads of routes from Europe to the center of Russia through Baltic, Belarusian and Ukrainian Provinces. On the basis of the materials of the State Archive of the Smolensk region (GASO) from the funds of the Chancellery of Smolensk Governor, the Smolensk Oblast Duma, metric books of Roman Catholic Church in Smolensk and published memoirs (Eugene Hess’ diary and E. Montulé’s notes) the author of the article reconstructs foreign hotel owners’ biographies (S.I. Chapa, D.K. Nolchini, V.I. Gaber), masters of carriage business (D.I. Graf, K.B. Weber), a city coachman, the owner of a coffee house (H. Podrut). All these people were united by their origin (they came from European countries) and their involvement (due to their professional activities) in servicing travelers who found themselves in the Russian Province. Life circumstances and development of their own business forced them to settle far away from their homeland; most of them became citizens of the empire, having connected themselves with Russia forever. In the article it is underlined that foreigners’ involvement in «tourist business» of the considered epoch testifies not only to the benefit of their business activity, but also to the importance of the psychological factor – the very possibility of meeting with compatriots and representatives of other European countries.

scholarly journals Analysis of the development of the economic account for agriculture of the Czech Republic

2012 ◽  
Vol 52 (No. 5) ◽  
pp. 205-208
Author(s):  
J. Klíma ◽  
M. Palát Sn
Keyword(s):  
Czech Republic ◽  
Statistical Analysis ◽  
Value Added ◽  
Plant Production ◽  
Reference Period ◽  
The Czech Republic ◽  
Agricultural Industry ◽  
Increasing Trend ◽  
Production Output ◽  
Net Value Added

The paper is focused on assessing the development of the economic account for agriculture of the Czech Republic in the selected reference period 1998–2003. There were evaluated effects of the particular types of the economic accounts. Methods of regression and correlation analysis and development trends were used for the mathematical-statistical analysis. The plant production output similarly as the output of agricultural industry show an increasing tendency since the period under investigation reaching a peak about 2001 and in next years decreasing in difference to the gross value added at basic prices and the net value added at basic prices which shows an increasing trend throughout the period. Both animal output and the agricultural services output show a decreasing trend reaching a minimum about 2002. 

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