scholarly journals Features of cargoes customs clearance under the “customs warehouse” regime

Author(s):  
Maryana Bortnikova ◽  
◽  
Yaryna Krokhmalna ◽  

The essence and features of the customs regime «customs warehouse» in modern conditions of foreign economic activity are investigated. The sequence of stages of customs clearance of goods in the customs regime «customs warehouse» is clarified. The problems of «customs warehouses» and the peculiarities of placing goods in the customs warehouse, as well as the peculiarities of storage of goods, the permissible terms of their storage and the list of necessary documentation are analyzed. Today, the «customs warehouse» regime in the process of implementing various foreign economic transactions is extremely relevant and profitable. «Customs warehouse» is a customs regime according to which foreign or Ukrainian goods are stored under customs control with conditional full exemption from taxation by customs duties and without the application of measures of non-tariff regulation of foreign economic activity. This customs regime is applied when placing goods at the customs warehouse. Operations carried out with goods stored in the customs regime of the customs warehouse at the customs warehouse should not change the characteristics according to which these goods were classified according to the Ukrainian classification of goods of foreign economic activity. The term of storage of goods in the customs regime of the customs warehouse may not exceed 1095 days from the date of placement of these goods in the specified customs regime. Taking in to account the above, the «customs warehouse» mode is extremely convenient to use, and it can also be used when the final buyer is still unknown when importing goods, but when using this customs regime, the following problems arise: 1. Imperfection of the existing legislative regulation of activities when placing goods in the customs regime «customs warehouse». 2. Lack of clearly established tariffs for the use of services for the placement of goods in a customs warehouse. It is necessary to establish a unified pricing policy for the provision of customs warehousing services, taking into account the regional aspect. 3. Insufficient system of control and accounting of balances of goods in the customs warehouse. Such leftovers of goods can be in the customs warehouse for an unlimited time, and foreign economic entities will spend money on their storage. In addition, there is no legal regulation that could regulate the control of residues. 4. Inconsistency of the equipment of customs warehouses with existing requirements, since the customs warehouse must be provided in a favorable state, namely: technical and protective means to ensure the necessary regime, for the allocation of separate areas for customs warehouses near checkpoints or customs posts. 5. Failure to comply with the storage conditions of products, as well as the occurrence of financial losses of both counterparties under a foreign trade contract. The storage of goods in customs warehouses should be organized in such a way as to exclude the risks of damage to property, its theft, and destruction. According to the individual specialization of the product, there are requirements for the formation of special storage conditions, namely the appropriate temperature regime, which must always be maintained. In some cases, the only well-thought-out solution to solve this problem is to place the product in a temporary storage warehouse. To simplify customs procedures, the customs authorities of Ukraine are actively implementing the mechanism of electronic declaration, which significantly reduces the cost and reduces the time of customs clearance and enhances the effectiveness of customs control. Issues of efficiency of customs clearance are extremely important in foreign economic activity, as they directly affect the volume of exports and imports.

2008 ◽  
Vol 104 (11/12) ◽  
Author(s):  
D.R. Walwyn

Despite the importance of labour and overhead costs to both funders and performers of research in South Africa, there is little published information on the remuneration structures for researchers, technician and research support staff. Moreover, there are widely different pricing practices and perceptions within the public research and higher education institutions, which in some cases do not reflect the underlying costs to the institution or the inherent value of the research. In this article, data from the 2004/5 Research and Development Survey have been used to generate comparative information on the cost of research in various performance sectors. It is shown that this cost is lowest in the higher education institutions, and highest in the business sector, although the differences in direct labour and overheads are not as large as may have been expected. The calculated cost of research is then compared with the gazetted rates for engineers, scientists and auditors performing work on behalf of the public sector, which in all cases are higher than the research sector. This analysis emphasizes the need within the public research and higher education institutions for the development of a common pricing policy and for an annual salary survey, in order to dispel some of the myths around the relative costs of research, the relative levels of overhead ratios and the apparent disparity in remuneration levels.


Author(s):  
Pavlo Rodionov ◽  
◽  
Anna Ploskonos ◽  
Lesya Gavrutenko ◽  
◽  
...  

The paper analyzes the factors that affect the amount of effort required to create a mobile application and its cost. It is established that the main factors of influence are the design of the application, its functionality, the type of mobile platform, the availability and level of testing and support, as well as the individual characteristics of the developer. Based on the analysis of information sources, the main methods and approaches to forecasting the cost of software products are identified, which include the COCOMO model, Price-to-win method, expert evaluation, algorithmic methods and the method of analogies. It is proposed to consider the method of analogies as a tool that allows you to make predictions about the cost of resources required for the successful implementation of IT projects based on the experience of similar projects. It is proved that the advantages of this method are the simplicity of its implementation and the clarity of the results obtained, which follows from the practical orientation of this tool. Among the limitations of the method of analogy is the mandatory need for reliable data relating to similar projects, as well as the difficulty of taking into account unspecified indicators. Taking into account the mentioned limitations of the method of analogies and on the basis of the analysis of scientific sources the possible directions of its optimization are determined. Thus, among the ways to improve the effectiveness of this method are those aimed at optimizing the project selection process, the data for which are used as a basis for forecasting. Attempts to improve the method of analogies by including parameters that were previously ignored by this technique seem promising. This in turn can lead to an expansion of the scope of the method of analogies and increase the accuracy of forecasts. As prospects for further research, the need to continue research in the field of optimization of the method of analogies with the subsequent practical verification of theoretical positions on the data of real projects.


2018 ◽  
Vol 28 (6) ◽  
pp. 2161-2165
Author(s):  
Hristo Ivanov Popnikolov

From the subject presented in the report it is evident that the pre-trial and the court bodies may, to some extent, be influenced both by the person of the accused and by his competence to participate in the criminal process. In this regard as an expert, the psychologist can offer invaluable assistance. Each expertise would assist all actors involved in the administration of justice on their objective assessment of the offenders, the understanding of their individual protection and the inherent self-justification during procedural actions. The involvement of psychologists in the criminal process is key to establishing the truth in the investigation, because every crime as an act has a subjective side, expressed in the psychic attitude of the perpetrator to the committed act. Establishing these psychological motives is a key point in the criminal process with a view to establishing the truth.Psychological protection stabilizes the personality in the critical conditions of counteraction, related to the elimination of the experiences of tension, anxiety, stress and frustration, leading to maximum mobilization of its resources and at the same time to their overpayment. Thus, the individual who is the subject of the process action is protected against the adverse external influences, but at the cost of a lot of effort and enormous loss of nervous-mental energy, which increases his own vulnerability instead of contributing to its reduction. The appearance and functioning of psychological protection can be significantly impeded by the interaction of the investigator with the accused. Even more complicated is the situation when it breaks the communication contact that may arise in the psychological alienation and self-isolation of the accused due to the desire to protect himself.Protective psychological dominance is a real psychic activity that investigators, investigators, investigators and judges need to take into account in order to effectively deal with their task and to overcome the resistance of the investigated persons and in a time to prove in a lawful and moral way their guilt and participation in the commitment of the crimes.


Author(s):  
Viktoriya Yu. Ukhanova

In the pig breeding, a large share of the production cost is accounted for by the cost of electricity and heat. Reducing energy costs is one of the important tasks of the industry. It is important to identify and study modern technologies and equipment for pig farming due to the constant increase in electricity tariffs, significant energy costs for creating and maintaining a microclimate. (Research purpose) The research purpose is in an analysis of modern available technologies and equipment for agricultural production, including pig farming, allowing to reduce the cost of production. (Materials and methods) Authors used a method for determining the standard indicators of energy consumption of energy resources in the pig industry, based on the calculation and analytical method. The article presents an analyze of automated microclimate management systems in pig breeding complexes, taking into account the individual characteristics of farms produced by OWEN. (Results and discussion) Automated microclimate management systems can improve the productivity of pig farms; reduce the cost of electrical and thermal energy, reduce the number of diseases of animal from hypothermia, high humidity or temperature in the room, feed consumption; monitor the chemical composition of the air. The article considers three options for creating a microclimate in rooms with animals, taking into account the individual characteristics of enterprises. (Conclusions) The profitability of pig production depend on the level of technical equipment of farms, automation, and the use of energy-saving technologies and equipment. The use of innovations in agricultural production makes it possible to increase labor productivity up to three times, and savings due to reduced feed costs can reach several million rubles a year.


Healthcare ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 714
Author(s):  
Isaac Aranda-Reneo ◽  
Laura Albornos-Muñoz ◽  
Manuel Rich-Ruiz ◽  
María Ángeles Cidoncha-Moreno ◽  
Ángeles Pastor-López ◽  
...  

Research has demonstrated that some exercise programs are effective for reducing fall rates in community-dwelling older people; however, the literature is limited in providing clear recommendations of individual or group training as a result of economic evaluation. The objective of this study was to assess the cost-effectiveness of the Otago Exercise Program (OEP) for reducing the fall risk in healthy, non-institutionalized older people. An economic evaluation of a multicenter, blinded, randomized, non-inferiority clinical trial was performed on 498 patients aged over 65 in primary care. Participants were randomly allocated to the treatment or control arms, and group or individual training. The program was delivered in primary healthcare settings and comprised five initial sessions, ongoing encouragement and support to exercise at home, and a reinforcement session after six months. Our hypothesis was that the patients who received the intervention would achieve better health outcomes and therefore need lower healthcare resources during the follow-up, thus, lower healthcare costs. The primary outcome was the incremental cost-effectiveness ratio, which used the timed up and go test results as an effective measure for preventing falls. The secondary outcomes included differently validated tools that assessed the fall risk. The cost per patient was USD 51.28 lower for the group than the individual sessions in the control group, and the fall risk was 10% lower when exercises had a group delivery. The OEP program delivered in a group manner was superior to the individual method. We observed slight differences in the incremental cost estimations when using different tools to assess the risk of fall, but all of them indicated the dominance of the intervention group. The OEP group sessions were more cost-effective than the individual sessions, and the fall risk was 10% lower.


2021 ◽  
pp. 1-18
Author(s):  
CIARÁN MURPHY

Abstract The Munro Review of Child Protection asserted that the English child protection system had become overly ‘defensive’, ‘bureaucratised’ and ‘standardised’, meaning that social workers were not employing their discretion in the interests of the individual child. This paper reports on the results of an ethnographic case study of one of England’s statutory child protection teams. The research sought to explore the extent of social worker discretion relative to Munro’s call for ‘radical reform’ and a move towards a more ‘child-centred’ system. Employing an iterative mixed methods design – encompassing documentary analysis, observation, focus group, questionnaire, interview and ‘Critical Realist Grounded Theory’ – the study positioned the UK Government’s prolonged policy of ‘austerity’ as a barrier to social worker discretion. This was because the policy was seen to be contributing to an increased demand for child protection services; and a related sense amongst practitioners that they were afforded insufficient time with the child to garner the requisite knowledge, necessary for discretionary behaviour. Ultimately, despite evidence of progress relative to assertions that social worker discretion had been eroded, the paper concludes that there may still be ‘more to do’ if we are to achieve the ‘child-centred’ and ‘effective’ system that Munro advocated.


2021 ◽  
pp. 135918352110288
Author(s):  
Eva Hemmungs Wirtén

This article is about an everyday paper object: an envelope. However, as opposed to most other flat paper containers, the enveloppe Soleau can only be bought from L’Institut national de la propriété industrielle (INPI) in Paris. At the cost of €15 you get a perforated, double-compartment envelope allowing you to constitute proof of creation and assign a precise date to your idea or project. But the enveloppe Soleau is something much more than just a simple and cheap way by which you can prove priority in any creative domain. It is a material footprint anchored to centuries of practices associated with disclosure and secrecy, a gateway into the infrastructure of the intellectual property system and its complicated relationship to the forms of knowledge it purports to hold. The purpose of this article is to consider the making of the enveloppe Soleau as a bureaucratic document, a material device performing a particular kind of legal paperwork. In four different vignettes, the article tracks the material becoming of the enveloppe Soleau as an evidentiary receptacle, beginning by going back to early modern practices of secrecy and priority, continuing with its consolidation in two patents (from 1910 and 1911) to the inventor Eugène Soleau (1852–1929), and ending up, in 2016, dematerialized in the e-Soleau. As a bureaucratic document, the enveloppe Soleau shows just how much work a mundane paper object can perform, navigating a particular materiality (a patented double envelope); formalized processes of proof (where perforations have legal significance); the practices of double archiving (in an institution and with the individual) and strict temporal limitations (a decade). Ultimately, the enveloppe Soleau travels between the material and immaterial, between private and public, between secrecy and disclosure, but also between what we perceive of as the outside and inside of the intellectual property system.


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