scholarly journals E-COMMERCE AND CHALLENGES TO CONTROL

2020 ◽  
Author(s):  
Plamen Iliev ◽  
Keyword(s):  
Tax Avoidance ◽  
Electronic Control ◽  
Commercial Property ◽  
Goods And Services ◽  
Revenue Management System ◽  
Online Business ◽  
Rapid Pace ◽  
Tax Practice ◽  
And Control ◽  
The Eu

The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.

scholarly journals Sistem Informasi Penjualan Pada Toko Al-Idan Variasi Motor Kelurahan Karang Baru, Kecamatan Mataram

2018 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Yulia Arianti ◽  
Maulana Ashari
Keyword(s):  
Customer Service ◽  
Spare Parts ◽  
Process Data ◽  
Goods And Services ◽  
Long Time ◽  
Online Business ◽  
To Come ◽  
The Many ◽  
Data Documentation ◽  
And Control

Current trends online shopping via the Internet has mushroomed in Indonesia, even very well known by the general public. The many diverse ease of shopping and various kinds of goods and services offered, making the online shop to make Indonesian society as one of the "shopping" a new addition to the shopping center. The proliferation of online shop the many business opportunities targeting teens as consumers., The advantages of online business shop apart easily in the promotion, are also highly efficient because it only requires a subscription fee for running the business. Production or sales system settings influence the level of acceptance of the company's revenue. Therefore, companies have to actually supervise and control the activities of sales and inventory by implementing an adequate system, so that the sales target can be achieved ,. Moreover how the transaction by writing to the bill of sale that takes a long time, which resulted in the customer service to be slower. Therefore store Al-Idan variation Mataram motors require a sales and information systems Stock items that can help process data documentation and solve the problems of data loss. With the computerized system, makes the process of selling and stock goods becomes faster. During this process of recording sales data and inventory simply by collecting a memorandum - a memorandum at a time and record it in a book report. With the web site at Al-Idan be easier for consumers to buy motorcycle accessories and spare parts that do not need to come to the store.

THE SOME QUESTIONS OF AUTONOMOUS MOTION AND MANAGEMENT OF LAND-MOBILE ROBOTIC COMPLEXES FOR UKRAINIAN GROUND FORCESE

2019 ◽  
pp. 53-58
Author(s):  
О. Кravchuk ◽  
V. Symonenkov ◽  
I. Symonenkova ◽  
O. Hryhorev
Keyword(s):  
Large Scale ◽  
Armed Forces ◽  
Distributed Information ◽  
Wide Range ◽  
Highly Effective ◽  
Information Management Systems ◽  
Robotic Devices ◽  
Principles And Standards ◽  
And Control ◽  
The Eu

Today, more than forty countries of the world are engaged in the development of military-purpose robots. A number of unique mobile robots with a wide range of capabilities are already being used by combat and intelligence units of the Armed forces of the developed world countries to conduct battlefield intelligence and support tactical groups. At present, the issue of using the latest information technology in the field of military robotics is thoroughly investigated, and the creation of highly effective information management systems in the land-mobile robotic complexes has acquired a new phase associated with the use of distributed information and sensory systems and consists in the transition from application of separate sensors and devices to the construction of modular information subsystems, which provide the availability of various data sources and complex methods of information processing. The purpose of the article is to investigate the ways to increase the autonomy of the land-mobile robotic complexes using in a non-deterministic conditions of modern combat. Relevance of researches is connected with the necessity of creation of highly effective information and control systems in the perspective robotic means for the needs of Land Forces of Ukraine. The development of the Armed Forces of Ukraine management system based on the criteria adopted by the EU and NATO member states is one of the main directions of increasing the effectiveness of the use of forces (forces), which involves achieving the principles and standards necessary for Ukraine to become a member of the EU and NATO. The inherent features of achieving these criteria will be the transition to a reduction of tasks of the combined-arms units and the large-scale use of high-precision weapons and land remote-controlled robotic devices. According to the views of the leading specialists in the field of robotics, the automation of information subsystems and components of the land-mobile robotic complexes can increase safety, reliability, error-tolerance and the effectiveness of the use of robotic means by standardizing the necessary actions with minimal human intervention, that is, a significant increase in the autonomy of the land-mobile robotic complexes for the needs of Land Forces of Ukraine.

The WTO Bananas Decision: Cutting Through the Thicket

1998 ◽  
Vol 11 (2) ◽  
pp. 201-227 ◽  
Author(s):  
Bruce R. Hirsh
Keyword(s):  
Dispute Settlement ◽  
Trade In Services ◽  
Allocation System ◽  
Goods And Services ◽  
Appellate Body ◽  
Wto Dispute Settlement ◽  
Quota Allocation ◽  
The Eu

The Bananas decision demonstrated that WTO dispute settlement panels and the Appellate Body are capable of effectively and clearly analyzing whether extremely complex measures are consistent with WTO rules. The trade-liberalizing decision established the General Agreement on Trade in Services (GATS) as a meaningful constraint on discriminatory measures with an impact on both goods and services and clarified the nature of the GATS Most-Favoured Nation (MFN) obligation. The decision also severely constrained the ability of the EU to justify non-tariff discriminatory measures such as the quota allocation system at issue in Bananas based on the Lomé waiver.

Privatization in the Water Industry

1998 ◽  
Vol 3 (2) ◽  
pp. 104-123
Author(s):  
R. Andreas Kraemer
Keyword(s):  
Water Management ◽  
Water Supply ◽  
Water Policy ◽  
Regulatory Regime ◽  
Water Industry ◽  
The European Union ◽  
Political Debate ◽  
Goods And Services ◽  
Management Institutions ◽  
And Control

Throughout the world, privatization of water supply and the sewerage services is a controversial topic of political debate. Any nationalization, privatization, municipalization, or alteration in the regulatory regime constitutes a significant change of the institutional mechanism of water management. This article, based on a comparative analysis of water management institutions in selected member states of the European Union, addresses water supply and sewerage services in conurbations with centralized supplies. A brief characterization of water services and the water industry is provided in the context of global water policy developments. Three typical regulatory models are described: the British, based on centralized public policy and surrogate competition by statistical comparison; the French, based on competition for temporary monopolies; and the German or middle-European, based on competition for goods and services and control of limited operational monopolies. A typology of privatization is also presented. This article does not seek to argue that one model is better than another.

scholarly journals Operation “Artemis”: The First Autonomous EU-led Operation

2015 ◽  
Vol 14 (1) ◽  
pp. 121-132
Author(s):  
János Tomolya
Keyword(s):  
United Nations ◽  
Democratic Republic ◽  
Democratic Republic Of Congo ◽  
European Security ◽  
Republic Of Congo ◽  
Autonomous Operation ◽  
Republic Of The Congo ◽  
Operational Constraints ◽  
And Control ◽  
The Eu

In June 2003, the EU launched Operation “Artemis”, its first military mission outside Europe and independent of NATO, to the Democratic Republic of Congo. While it ultimately received an EU badge, its origin, command and control were French. The objective of Operation “Artemis” was to contribute to the stabilisation of the security conditions in Bunia, capital of Ituri, to improve the humanitarian situation, and to ensure the protection of displaced persons in the refugee camps in Bunia. Its mandate was to provide a short-term interim force for three months until the transition to the reinforced United Nations Mission in the Democratic Republic of Congo (MONUC – Mission de l’Organisation des Nations Unies en République Démocratique du Congo; English: United Nations Organization Stabilization Mission in the Democratic Republic of the Congo). Although the EU can be said to have passed the first “test” of the European Security and Defence Policy (ESDP) mechanisms for the conduct of an autonomous operation, this test was a limited one. Operational constraints were caused by inadequate strategic lift capabilities and the lack of a strategic reserve.

scholarly journals Economic determination of Serbian foreign policy: The crucial importance of European integration for economy of Serbia

2018 ◽  
Vol 70 (1) ◽  
pp. 11-27
Author(s):  
Goran Nikolic
Keyword(s):  
European Integration ◽  
Security Policy ◽  
Eu Enlargement ◽  
Foreign Direct Investments ◽  
Strategic Partner ◽  
Goods And Services ◽  
Public Administration Reform ◽  
Foreign And Security Policy ◽  
Commission Staff Working Document ◽  
The Eu

The most important part of the economic cooperation between Serbia and the EU, in addition to the inflow of foreign direct investments, loans, remittances (and donations), which predominantly come from the EU countries, is the exchange of goods and services. From 2000 there has been significant growth of trade between Serbia and the EU; merchandise exports and imports increased at double-digit rates over the past 16 and half years. In the same period, the share of EU in Serbian trade has not significantly changed, except for the effects of the three EU enlargement (2004, 2007, 2013), and is almost two-thirds. Having in mind that the countries of CEFTA, excluding Moldova, is likely to join the EU in the next decade, it is clear that the importance of trade with the EU would increase, at least nominally. In the last European Commission staff working document (2016) for Serbia is emphasized that the new government programme included Serbia's EU accession as a priority goal. Besides that, Serbia is only moderately prepared in the area of public administration reform. According to this report, Serbia will need to align its foreign and security policy progressively with the European Union's common foreign and security policy in the period up to accession. The EU is a key strategic partner of Serbia because of its huge global economic, technological and political significance. The EU is not just a very important partner, it is, in a way, a reference point for Serbia, as the modernization of the country, which is a natural priority for Serbian elites, is virtually inseparable from European integration and full membership in the EU.

scholarly journals THE INFLUENCE OF EUROPEAN INTEGRATION ON THE DEVELOPMENT OF ECOLOGICAL BUSINESS IN UKRAINE

2017 ◽  
pp. 100-104
Author(s):  
Iryna Skorokhod ◽  
Lyudmyla Hrynchuk
Keyword(s):  
European Integration ◽  
Systematic Approach ◽  
The State ◽  
Eu Countries ◽  
Goods And Services ◽  
The Status ◽  
Factors Of Influence ◽  
The Impact ◽  
Further Development ◽  
The Eu

Introduction. The article deals the impact of European integration on the development of ecological business in Ukraine. The Association of Ukraine and the EU implies adaptation and reforms not only in economy, but also in others areas, including ecology. The factors of influence and their consequences on the development of environmental business in the state are investigated. The main obstacles for using the experience of the EU countries are highlighted. Prospects of further using of "green enterprise" methods in Ukraine are considered. Purpose. The aim of the article is to reveal the essence, forms, stages of formation and innovative forms of the ecological business; to analyze the experience of ecological business and its regulation in the EU countries; to characterize the status and the impact of European integration on ecological business in Ukraine. Method (methodology). Methods of analogy and comparison are used in the study of problematic aspects of Ukraine and the EU in the field of ecology. Statistical methods are used for analyzing the dynamics of indicators of the development of ecological business in the state. Systematic approach is used for explaining strategic guidelines and identifying further promising ways for the development of ecological business in Ukraine. Results. The main aspects of cooperation between Ukraine and the EU have been analyzed. The main directions of further development of common cooperation have been singled out. The proposals of improving the position of Ukrainian eco-goods and services on the European market have been substantiated.

scholarly journals Impact of reverse globalization on the competition in EU digital markets

Industrija ◽  
2021 ◽  
Vol 49 (2) ◽  
pp. 7-24
Author(s):  
Snežana Radukić ◽  
Andrija Popović
Keyword(s):  
Competition Policy ◽  
Business Strategy ◽  
Contemporary Literature ◽  
Secondary Data ◽  
Relevant Information ◽  
Business Owners ◽  
Goods And Services ◽  
Number Of Individuals ◽  
The Relationship ◽  
The Eu

This paper aims to analyze the relationship between reverse globalization, the digital markets, and competition policy within the EU. Based on the review of contemporary literature, this paper provides an insight into the EU adaptation to the changes caused by the COVID-19 pandemic. Reverse globalization is identified through the trends in the international trade and FDI flows, while the digital markets' development is evaluated through the Number of individuals using the Internet to order goods and services and ECommerce sales. While this paper uses secondary data sources, it uniquely connects the identified reverse globalization and digital markets expansion with necessary changes in the competition policy pre and during the COVID19 pandemic. Additionally, this paper provides policymakers and business owners with relevant information and possible avenues to improve the competition policy and business strategy.

scholarly journals Zoonotic infections in Europe in 2007: a summary of the EFSA-ECDC annual report

2009 ◽  
Vol 14 (3) ◽  
Author(s):  
T Westrell ◽  
N Ciampa ◽  
F Boelaert ◽  
B Helwigh ◽  
H Korsgaard ◽  
...  
Keyword(s):  
Prevention And Control ◽  
Annual Report ◽  
Zoonotic Diseases ◽  
The European Union ◽  
Zoonotic Infections ◽  
Salmonella Infections ◽  
Severity Of The Disease ◽  
And Control ◽  
Campylobacter Infections ◽  
The Eu

The European Food Safety Authority and the European Centre for Disease Prevention and Control have just published their Community Zoonoses Report for 2007, analysing the occurrence of infectious diseases transmittable from animals to humans. Campylobacter infections still topped the list of zoonotic diseases in the European Union and the number of Salmonella infections in humans decreased for the fourth year in a row. Cases of listeriosis remained at the same level as in 2006, but due to the severity of the disease, more studies on transmission routes are warranted. The report highlights the importance of continued co-operation between veterinarians and public health specialists, both at the EU level and within Member States.

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