scholarly journals Outsourcing Workers in the form of a Subsidiary

Author(s):  
Eva Šantavá ◽  
Benjamin Schmacher ◽  
Viktória Talnagiová ◽  
Jozef Sablik

AbstractMany production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All departments must adapt to the changing requirements and reflect the new challenges in production management. The controlling has undergone a lot of changes. Downloading data is no longer the only task of a controller. Controlling can be integrated into the organizational structure of the company internally as well as externally. Our goal is to define the advantages and disadvantages of using an internal or external controller. To decide whether to outsource some of the process is not just a question of cost reduction or time reduction. Companies very often decide for outsourcing in case of processes, which require special “know how” or are key from the competitiveness point of view. Outsourcing therefore represents a strategic change. Cost savings are only a side effect.

Author(s):  
Tetyana Fomina

Introduction. The need to set up a private enforcement institute arose from the problem of enforcement of court decisions. The activities of state executors are clearly regulated, have experience and achievements. A private contractor is authorized by the state to carry out enforcement activities, but from an economic point of view, he is a self-employed person, which means that he is financially interested in the results of his work. The economic aspect of private contractor activity is not well understood to date. Methods. The study is based on the use of the historical and comparative method in determining the prerequisites for establishing an institute of private performers in Ukraine and in the world. A generalization method was used to determine general properties in the taxation of private contractors. The efficiency of the work and the feasibility of introducing a “private” element in the enforcement of court decisions was proved by the method of analysis. The method of grouping was used to determine the taxation base for the performance of private contractors. Results. The organizational and legal aspects of the activity of private contractors have been determined. The economic advantages and disadvantages of introducing the Institute of Private Performers are presented. The procedure for recognition of income and formation of costs of private contractors is outlined. It is proved inadmissible to identify the concepts of “costs of enforcement proceedings” and “costs of private executors”. The necessity of accounting and control of results of activity of private contractors is substantiated. Discussion. Prospects for further researches will be to develop recommendations for accounting for deposit accounts; accounts intended to be credited to enforcement proceedings; accounts intended to account for the principal and additional remuneration of private contractors; payroll calculations; payments with budget for taxes, fees, other required payments private artist revenue and expenses, etc. Keywords: enforcement proceedings, self-employed entities, private contractor, remuneration of private contractor, costs of enforcement proceedings, costs of private contractor, income of private contractor.


2017 ◽  
Vol 02 (01) ◽  
pp. 1750001 ◽  
Author(s):  
Luiz Fernando R. Campos ◽  
Gabriel Augusto da Luz ◽  
Marcos Rivabem ◽  
Matheus Mocelin

This study deals with the gain in quality and cost reduction in the pressing of the spark plug wires from the need to ensure a standard, eliminate quality defects such as poor contact of the cables generating low power failures and unexpected problems. The main objective is to study the best practices in the automotive market, to ensure a standard for fixing the spark plug wires, comparing them with the current method, pointing out potential gains from the analysis of deployment costs by reducing the time of labor and applying the results in the production line to ensure that the spark plug wires come out correctly set. To understand this work some key points were studied and addressed such as the system World Class Manufacturing (WCM), quality tools like FMEA, PDCA cycle and Kaizen. These were applied in the process of pressing the plug wires, highlighting their advantages and disadvantages, seeking the best way to use. The results show the implementation of automation to press the spark plug wires in a positive manner towards the operation performed by the operator. Automation was accepted and used to run the company in 2014. Referring to the layout of the production area, there was a reduction in the cycle time of the post. Moreover, reducing the cycle time of the operator with consequent cost savings for the company and improved ergonomic operation was observed. It is concluded that the main goal, which was to ensure a standard for pressing the plug wires and eliminating quality defects, was achieved as evidenced by cost analyses, beyond the desaturation of the job, thus receiving new activities.


1997 ◽  
Vol 12 (4) ◽  
pp. 289-304 ◽  
Author(s):  
Uday M. Apte ◽  
Marion G. Sobol ◽  
Sho Hanaoka ◽  
Tatsumi Shimada ◽  
Timo Saarinen ◽  
...  

With increasing cost-reduction pressures, outsourcing of information systems (IS) functions has emerged as an important option for managers in companies around the world. In this paper we present the results of our exploratory, empirical research comparing practices of domestic and global IS outsourcing in the USA, Japan and Finland. The research methodology of a mail survey with similar questionnaires was used in all three countries. The paper provides new empirical evidence comparing these countries on the types of functions being commonly outsourced, the extent to which these functions are outsourced, views of Chief Information Officers (CIOs) on the desired cost savings and the comparative ratings of the advantages and disadvantages of IS outsourcing. Also compared are the roles played by different executives in making outsourcing decisions. The implications of these results for IS managers and directions for future research are presented in the conclusions.


The emergence and development of machine learning technologies, unmanned aerial vehicles, 3D-modeling technologies integrated with the concept of "smart construction" significantly expand the possibilities of creating and applying the concept of an effective logistics system for building production at the stage of construction and installation works. At the same time, there is a need to develop a model for creating, processing, storing, issuing and visualizing information on the state of construction production from the point of view of the material and technical support system. The article formulates and considers the concept in the form of electronic automated model with the use of unmanned aerial vehicles, presents the mechanism of monitoring and control of construction and installation works and logistics. The capabilities of unmanned aerial vehicles, such as visual inspection of buildings, measurements of structures, monitoring of the construction process, control of work performed, monitoring of the timing and cost of work, etc. were determined. Advantages and disadvantages of this system are revealed. The concept developed on the basis of the use of unmanned aerial vehicles makes it possible to create a 3D model, compare its graphic and digital characteristics with the project, identify deviations and defects, the amount of material and technical resources necessary for the uninterrupted construction process, automate and reduce the cost of the process of logistics.


2021 ◽  
Vol 569 (8) ◽  
pp. 1-10
Author(s):  
Katarzyna Dojwa-Turczyńska

This paper presents theoretical and practical aspects of remote work. The emergence of remote work is connected with the economic, political, social, cultural and technological changes of the turn of the 21st century. It offers a range of advantages, both to the employee and employer, hence its popularisation. During the pandemic, in March 2020, activity of individuals in Poland was restricted due to epidemiological considerations, which in terms of professional activity meant obligation or requirement of working from home. As a result, the percentage of employees working outside the premises of the employer in 2020 increased twice compared to 2019 As empirical studies show, the shift to remote work by a relatively numerous group of people reveals both advantages and disadvantages of this solution, both from the perspective of organisations and their staff. Remote work offers safety to employees and allows them to save on commuting time, but their work efficiency represents a controversial issue, as it is reduced by technical problems, lack of self-discipline or appropriate working conditions at home. From the point of view of the employer, it is difficult to control or manage the effects of the employee’s work if there is deficit of direct communication, especially in the case of organisations that did not employ such solutions earlier. An important aspect is the fact that a range of industries and professions cannot benefit from remote work. The secondary data reveal a picture of post-pandemic hybrid model of work, where the solutions of home office worked out during the last months will be used in conjunction with traditional ways of working in which communication with, management, motivation and control of employees is easier.


2021 ◽  
Vol 113 ◽  
pp. 00019
Author(s):  
V.V. Vonog ◽  
I.V. Batunova ◽  
V.V. Kolga

Technogenic educational environment provided by means of Zoom, Skype, Webinar и Discord finds a wide application nowadays. The relevance of the paper is explained by new conditions and challenges faced by participants in the educational process in connection with the pandemic of the coronavirus infection Covid-19, which has reached a global scale. The new way of contact work and control of the educational environment revealed some problems. The purpose of this article is to identify significant, in the opinion of the authors, the digital platforms and tools used in the system of teaching English, to describe the advantages and disadvantages of the most popular of them from the point of view of teachers and students. According to the authors’ point of view, such digital platforms as Zoom, Skype, Webinar и Discord are characterized by similar features including audio and visual contact, communication in chats, as well as opposing ones, e.g. limit of the free access, functions of video recording, waiting hall, calendar integration, etc. In the process of teaching English, cooperation and control obtain a personality-oriented nature, which results in increasing the motivation of students for independent and distance learning.


Author(s):  
E. H. Warne

Following a preliminary introduction on the necessity for fuel and control systems, it is proposed to deal in some detail with the requirements of modern gas turbine engines from the point of view of both pumping of fuel and the control. In general the paper deals with aircraft type systems. Over the last 20 years specifications have been increasing in size and the need for the additional requirements will be discussed in relation to the various types of engines. Considerations of control for two- and three-shaft engines for both civil (subsonic and supersonic) and military use are covered, as also are the somewhat different requirements for helicopters. In addition to main engine control, the effects of reheat, supersonic nozzles and variable engine geometry will be discussed. Reference is also made to the increasing severity of environment on high speed aircraft. Following this, the problems of pumping are considered and a review of the types of pumps available is made comparing their relative advantages and disadvantages in relation to the application, and indicating the general trends in this field. On control systems the types of control available will be discussed including hydromechanical, electric and fluidic, and the basis on which the optimum choice can be made for any particular engine will be dealt with. The requirements for control, both for steady running and limiting will be explained, and once again a typical example of a control system is briefly described.


2019 ◽  
Vol 4 (4) ◽  
pp. 403-422
Author(s):  
Ahmad Saefulloh ◽  
Fisher Zulkarnaen ◽  
Dewi Sadiah

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi manajemen sumber daya manusia pondok pesantren pagelaran II sumedang, dan mengetahui bagaimana hasil kinerja santri di pondok pesantren pagelaran II sumedang.Metode yang digunakan dalam penelitian ini adalah metode deskriptif, pengumpulan data dilakukan dengan menggunakan teknik observasi, studi dokumentasi dan wawancara.Hasil Penelitian ini menemukan bahwa peran manajemen sumber daya manusia dalam mengoptimalkan kinerja santri di pondok pesantren pagelaran II sumedang yang diawali dengan pengolaan dalam bentuk fungsi perencanaan dan operasional yang baru.Terutama pengrekrutan jajaran assatidz yang berdedikasi dan berpendidikan tinggi masuk ke pondok pesantren pagelaran II. Sehingga keberlangsungan pesantren akan berinovasi dan pengendalian selalu sesuai dengan perkembangan zaman. Sehingga dapat disimpulkan bahwa manajemen sumber daya manusia di pondok pesantren pagelaran II sumedang telah dijalankan dengan baik dan menunjukan keberhasilan dalam upaya menyiapkan insan kamil. ABSTRAK It aims to know how to implementation of human resources management hut pesantren by fire ii, and find out How did santri's performance result in the pesantren pagelaran 2 Sumedang. The method used in this study is a descriptive method, data collection is done using observation techniques, a documentary study and debriefing. This study found that human resource management's role in optimizing santri's performance in pondok pesantren pagelaran 2 Sumedang. That begin with processing in the form of new planning and operational functions. Particularly recruits for the dedicated, highly educated assatidz went into the pagelaran 2 Sumedang. So martial arts have continued to innovate and control always conforms to the development of The Times. So it is inadmissible that the human resources management at pesantren pagelaran 2 sumedang has been well run and show that is successful in preparing for the perfect human being.


2019 ◽  
pp. 37-47
Author(s):  
Yao Yueqin ◽  
Oleksiy Kozlov ◽  
Oleksandr Gerasin ◽  
Galyna Kondratenko

Analysis and formalization of the monitoring and automatic control tasks of the MR for the movement and execution of various types of technological operations on inclined and vertical ferromagnetic surfaces are obtained. Generalized structure of mobile robotic complex is shown with main subsystems consideration. Critical analysis of the current state of the problem of development of universal structures of mobile robots (MRs) for the various types of technological operations execution and elaborations of computerized systems for monitoring and control of MR movement is done. In particular, wheeled, walked and crawler type MRs with pneumatic, vacuum-propeller, magnetic and magnetically operated clamping devices to grip with vertical and ceiling surfaces are reviewed. The constructive features of the crawler MR with magnetic clamping devices capable of moving along sloping ferromagnetic surfaces are considered. The basic technical parameters of the MR are shown for the further synthesis of computerized monitoring and automatic control systems. Formalization of the tasks of monitoring and control of the MR positioning at the processing of large area ferromagnetic surfaces is considered from the point of view of control theory.


Author(s):  
Zenoviy Siryk

Ukraine is a unitary state, yet historically various regions, oblasts, districts, and local areas have different levels of economic development. To secure sustainable economic and social development and provide social services guaranteed by the state for each citizen according to the Constitution, the mechanism of redistribution between revenues and expenditures of oblasts, regions, and territories through the budgets of a higher level is used. The paper aims to research the peculiarities of improving interbudgetary relations in conditions of authorities’ decentralization. The paper defines the nature of interbudgetary relations. The basic and reverse subsidies to Ukraine and Lvivska oblast are analyzed. The advantages and disadvantages the communities face at changing approaches to balancing local budgets are determined. Regulative documents that cover the interbudgetary relations in Ukraine are analyzed. Special attention is paid to the problem of local finances reforming, including the development of interbudgetary relations. The scheme of the economic interbudgetary relations system in Ukraine is developed. The ways to improve the system of interbudgetary relations in Ukraine are suggested. The negative and positive aspects, advantages, and disadvantages of the system of interbudgetary relations in Ukraine require the following improvements. 1. It is necessary to avoid the complete budget alignment in the process of budgets balancing by interbudgetary transfers as the major objective. 2. The interbudgetary transfers should be distributed based on a formal approach. 3. The changes have to be introduced to the calculation of medical and educational subsidies in terms of financial standard of budget provision to avoid the money deficit for coverage of necessary expenditures. 4. There is a need to improve interbudgetary relations at the levels of districts, villages, towns, and cities of district subordination. 5. Improvement of the mechanism of targeted benefits provision, their real evaluation, and control for the use of funds.


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