Přestože hospodářský vývoj České republiky v uplynulé dekádě lze hodnotit jako vcelku pozitivní, vývoj výkonnosti tuzemských silničních nákladních dopravců vykázal v tomto období razantní pokles. ...Evropská silniční kamionová doprava však byla nucena řešit celou řadu problémů, které na tuzemské dopravce dopadly velmi citelně. Předložená práce si klade za cíl nalézt a určit příčiny tohoto vývoje a poukázat na některé faktory, které nepříznivý vývoj pomohly zvrátit.
This article aims to inform its readers about the situation of Belgian sugar industry. The introduction briefly mentions history of sugar industry in Belgium and evaluates current market situation. ...The article further describes the structure of sugar beet growers and sugar producers and their economic results, focusing on the production effectiveness and evaluating their competitiveness in the European and world markets. It summarizes the strengths and weaknesses of Belgian sugar industry and determines the factors, impacting its further development.
Carousel Frauds with Sugar Sato, Alexej
Listy cukrovarnické a řepařské,
05/2014, Letnik:
130, Številka:
5-6
Journal Article
Recenzirano
The article deals with the problem of tax evasion connected to financial reporting and VAT collection in inter-Union trade. It describes the most often used forms of evasion and demonstrates them ...on the practical example of trade of sugar reported during the past months in Slovakia. It further lists some specific measures taken by the tax administration and includes an analysis of possibilities and obstacles that are a prerequisite for a complex system solution on the EU level.
Strategie podpory udržitelného vývoje železniční nákladní dopravy je všeobecně známa, široce podporována a podrobně popsána v Bílé knize EK z března 2011. I přes pokračující investice a postupný ...rozvoj se železniční nákladní doprava ve střední Evropě potýká s řadou významných omezujících faktorů. Výzkumným záměrem tohoto příspěvku je s použitím analýzy dostupných zdrojů informací, poukázat na faktory omezující růst výkonnosti železniční nákladní přepravy a identifikovat oblasti pro možná zlepšení. Nástrojem použitým k hodnocení výkonnosti železničních nákladních dopravců v regionu střední Evropy je metoda benchmarkingu. Příspěvek poukazuje na přetrvávající rozdíly ve výkonnosti železničních nákladních dopravců působících ve střední Evropě.
New principles, tasks and expectations for the nearest future, as well as upcoming development trends of private equity investments in global economy are mentioned in this paper. Ecological ...investments of private equity, as for example: alternative power engineering, biotechnologies or any other technologies, regardful to the living environment, appear to replace gradually foregoing investments focusing on information engineering and communication technologies. Attention of private equity funds seems to be paid especially on emerging markets during oncoming decade. Sources, aims and conditions of usage of private equity in Europe are not similar comparing with North America or Asia-Pacific region. While in the North America major-part of equity consists of private sources. Cohesion Funds of the European Community are frequently used for financing of funds in Europe. Consequently private equity is usually used for growth or expansion of a company or for 'buy in - buy out' operations, scarcely any investments are focused on start-up and early stage projects in Europe. Recommendations of European Commission and EVCA regarding elimination of obstacles to private equity investments in Europe include: - harmonization of tax and legal rules for private equity investments in the Member States of European Community, - improvement of European tax and legal environments, - move towards greater transparency of tax reporting. Reprinted by permission of the University of Economics, Prague
Objective: The objective of the article is to evaluate whether technological changes adopted in procurement can support the strategy of the firm and to observe the software robots’ implementation ...phase in procurement. Research Design & Methods: In order to reach the article objective, a single case study methodology was applied. The analysis focused on the Siemens company. Findings: Digitalisation strategy in procurement can support the firm’s strategy of global leadership and further growth through increased efficiency, focus on value-added activities, increased transparency in processes, easier cooperation between the involved parties, and the worldwide reach of suppliers. The potential for further use of software robots has been identified among repetitive processes with no value-added but securing the smooth and errorless flow of information and documents. For this purpose, we propose a more detailed definition of the procurement cycle. Implications & Recommendations: Three processes were selected for potential dedication to software robots which can serve as a recommendation to companies to improve the efficiency and competitiveness of their supply chains. Contribution & Value Added: To identify gaps for digitalisation in the procurement process, the “procurement cycle” was used. We found that the processes must be defined in a more detailed way in order to serve the analysis.
Venture capital represents for Czech economy new fi nancial source of the bussiness activities, still not too frequently used. Poor knowledges of the venture capital, as well as the absence of ...expeciencies with its utilization, are the reasons of actual situation. Public opinion consider on the one hand venture capital as an important means of growth of the domectic economy, on the other hand as an element operating too closely to the impeachable activities. Pondering upon utilization of the venture capital, the most of the entrepreneuers do not realize the fact, an accession of the venture capital certainly change the basic proprietary relationships of an entreprise. This article indicates some of the new means and methods, used in the Czech Republic.
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