U radu se raspravlja o prometnim i poslovnim (opskrbno-uslužnim) funkcijama terminala javnog gradskog i prigradskog prometa Zagreba. Podaci dobiveni anketom ukazali su na značenje lokacije terminala ...za razvoj poslovnih funkcija i omogućili su njihovo klasificiranje. Na kraju je prikazana uloga terminala u funkcionalno-prostornoj strukturi Zagreba.
The densities of food retailers, alcohol outlets, physical activity facilities, and medical facilities have been associated with diet, physical activity, and management of medical conditions. Most of ...the research, however, has relied on cross-sectional studies. In this paper, we assess methodological issues raised by a data source that is increasingly used to characterize change in the local business environment: the National Establishment Time Series (NETS) dataset.
Longitudinal data, such as NETS, offer opportunities to assess how differential access to resources impacts population health, to consider correlations among multiple environmental influences across the life course, and to gain a better understanding of their interactions and cumulative health effects. Longitudinal data also introduce new data management, geoprocessing, and business categorization challenges. Examining geocoding accuracy and categorization over 21 years of data in 23 counties surrounding New York City (NY, USA), we find that health-related business environments change considerably over time. We note that re-geocoding data may improve spatial precision, particularly in early years. Our intent with this paper is to make future public health applications of NETS data more efficient, since the size and complexity of the data can be difficult to exploit fully within its 2-year data-licensing period. Further, standardized approaches to NETS and other "big data" will facilitate the veracity and comparability of results across studies.
O objetivo do estudo é verificar os instrumentos da contabilidade gerencial utilizados em micro e pequenas empresas comerciais na tomada de decisão e a disponibilização desses instrumentos por parte ...das empresas de serviços contábeis. Realizou-se pesquisa descritiva, de abordagem quantitativa e por meio de uma survey. Para a coleta dos dados foram aplicados dois questionários,um direcionado às empresas comerciais e o outro aos escritórios prestadores de serviços contábeis.De 77 empresas comerciais cadastradas na prefeitura do município de Presidente Getúlio/SC,obteve-se o retorno de 16 delas, constituindo-se assim uma amostra por acessibilidade. Quanto às empresas de serviços contábeis, obteve-se um retorno de 100% da população, totalizando 7 escritórios de contabilidade. Os resultados monstram que os instrumentos da contabilidade gerencial mais utilizados pelas empresas são a formação do preço de venda e o fluxo de caixa,enquanto os menos utilizados são, a análise das demonstrações contábeis e análise do custo/volume/lucro e ponto de equilíbrio. Conclui-se que há necessidade de mudança na relação das micro e pequenas empresas com a contabilidade e o aperfeiçoamento dos serviços oferecidos pelos profissionais das empresas de serviços contábeis.The objective of the study is to examine the instruments of managerial accounting used in microand small commercial businesses in decision making and the availability of these instruments byaccounting services companies. A descriptive research was done using a quantitative approachand a survey. Two questionnaires were applied to collect the data, one directed to commercialenterprises and other to the accounting service providers office. Out of the 77 commercialcompanies registered in President Getúlio / SC city hall, was obtained the return of 16 of them,being a sample of accessibility. As for accounting services companies, we obtained 100% ofreturn from the population, totalizing 7 accounting offices. The results show that the managerialaccounting instrument used by most companies is the purchase price formation and cash flow,while the least used is the financial statements analysis and cost / volume / profit and point ofbalance analysis. Was concluded that there is a need for change in the relation of micro andsmall businesses with accounting, and improvement of the services provided by the professionalsof accounting service companies.
The development and business communities involved in the African agriculture and agribusiness sectors have recently experienced a strong resurgence of interest in promoting value chains as an ...approach that can help design interventions geared to add value, lower transaction costs, diversify rural economies, and contribute to increasing rural household incomes in Sub-Saharan Africa (SSA) countries. Enhancing value chain competitiveness is increasingly recognized as an effective approach to generating growth and reducing the rural poverty prevalent in the region. This is a welcome development for practitioners who have long been convinced of the need to look differently at agriculture not just as a means of survival, but as smaller or larger commercial businesses linked to domestic and global markets and of the need to identify and tap into new sources of potential growth and value addition in the sector. Hopefully, renewed engagement will lead to a substantial increase in the flow of financial resources and technical assistance devoted to supporting market-driven, competitive agro-enterprises and agricultural value chains throughout the African continent. However, there is danger that this renewed engagement may not last, or may even backfire, if the high expectations placed on promoting value chains are not met. Because the development literature is not clear about the concepts and methods relating to value chains, there is risk that sooner or later the benefits of the value chain approach will be overshadowed by unmet expectations. That in turn could cause the approach to be discarded categorically. Although there is no single way to mitigate such risks, this guide aims to offer practical advice and tools to businessmen, policy makers, representatives of farmer or trade organizations, and others who are engaged in SSA agro-enterprise and agribusiness development. This guide is particularly designed for those who want to know more about value chain based approaches, and how to use them in ways that can contribute to sound operational decisions and results for enterprise and industry development, as well as for policy making with respect to doing business, stimulating investment, and enhancing trade in the context of African agriculture.
This is an internal status report to ESMAP and Gesellschaft fur Technische Zusammenarbeit (GTZ) which summarizes their ongoing work under a joint energy study entitled INGENS - Income Generation ...through Energy and. Complementary Services. INGENS has proposed (and started to test) a pragmatic, low-cost approach to improve impact evaluation for future electrification programs: a simple Add-on Electricity Impact Evaluation Instrument (AddIE) for the specific case of firm level productivity which shall be applicable to a broad range of electrification programs (EP), and cost well under US$100k per EP. This tool allows EP managers to move from simple monitoring and reporting of numerical targets achieved to evaluation of the (pro-poor) impact achieved among an important segment of the target group. Five countries were studied: Benin, Ghana, Nigeria, Uganda, and South Africa. This report discusses the overall results of the studies and lessons learned. Finally, it presents next steps and a funding request. There are five annexes at the end of the report, including the questionnaire used, case examples, pictures, and the budget for future funding.
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