853 resultados para Tax compliance cost, managerial benefits, small business taxpayers, empirical study
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Tässä työssä tutkitaan verkossa tehtävän vakiosopimuksen ehtoja sopimuksen ollessa elinkeinonharjoittajien välinen. Kun sopimuksen on laatinut neuvotteluasemaltaan vahvempi osapuoli, ei toisella osapuolella ole muuta mahdollisuutta kuin hyväksyä tai hylätä sopimus. Tällainen sopimus on nimeltään liittymissopimus. Epätasaisen neuvotteluvoiman johdosta vahvempi osapuoli voi sopimuksen ehtoja laatiessaan pyrkiä puoltamaan omaa etuaan. Tämä voi johtaa tilanteeseen, jossa sopimuksen ehtoihin sisältyy yllättäviä ja ankaria ehtoja. Tarkoituksena on selvittää oikeuskirjallisuuden perusteella millaiset ehdot voivat olla lähtökohtaisesti yllättäviä ja ankaria. Jotta tällaiset ehdot tulisivat sitovasti sopimuksen osaksi, niitä tulee korostaa. Empiirisen tutkimuksen avulla halutaan selvittää miten edellä mainittujen ehtojen korostaminen onnistuu mobiilisovelluskehittäjien jakelusopimuksissa. Verkossa toteutettu kyselytutkimus suunnattiin suomalaisille mobiilisovelluskehittäjille. Tutkimuksen mukaan on selvää, ettei suurin ongelma ole sopimusehdoissa, vaan suurin ongelma on sopimuksen lukemisen transaktiokustannus. Tämän seurauksena liityntäsopimuksen hyväksyjät ovat tietämättömiä sopimuksen solmimisen seurauksena heihin kohdistuneista vastuista ja velvoitteista. Koska sovelluskehittäjät näkevät itsensä jo lähtökohtaisesti sopimuksen osapuolina ilman neuvotteluvoimaa, eivät he koe hyötyvänsä sopimuksen lukemisesta. Johtopäätöksenä todetaan, että tiedon epäsymmetrisyyteen tulisi vaikuttaa. Järjestäytymällä sovelluskehittäjien olisi mahdollista kasvattaa neuvotteluvoimaa, mutta myös lisätä tietoisuuttaan sopimusehtojen sisällöstä. Sopimusehtoihin vaikuttaminen ei ole mahdollista tällä hetkellä ennen kuin useammat sopimuksen hyväksyjät lukevat sopimuksen.
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Palveluiden liiketoiminnallinen merkitys on kasvanut viimeisten vuosien aikana ja ilmiö koskee yhä enemmän myös teollisuutta. Tämän tutkielman tarkoituksena on selvittää palvelutuotannon vaikutuksia kustannuslaskennan toteuttamiseen teollisuusyritysten näkökulmasta. Tutkimuksen avulla pyritään hahmottamaan niitä erityispiirteitä ja soveltamistarpeita, joita palveluistuminen asettaa teollisuusyritysten kustannuslaskentaprosesseille. Tutkimus toteutettiin laadullisen tutkimuksen menetelmin yhteen yritykseen keskittyvän tapaustutkimuksen avulla. Aineistoa on kerätty kohdeyrityksen sisäisten dokumenttien ja prosessikaavioiden, toiminnanohjausjärstelmän tietojen, haastattelun sekä tutkijan oman osallistumisen avulla. Tutkimuksessa havaittiin, että palveluistuminen korostaa asiakasnäkökulmaa ja vaikuttaa laajasti koko organisaation toimintaan. Nämä vaikutukset tulisi ottaa huomioon mahdollisimman kattavasti päätöksenteossa ja toiminnan suunnittelussa, jotta palveluiden liiketoimintapotentiaalista voidaan hyötyä. Kustannuslaskennan kannalta haasteena ovat erityisesti eri palvelutuotteiden toisistaan poikkeavat vaatimukset ja prosessit sekä asiakaskohtainen räätälöinti. Kustannuslaskennan kannalta on tärkeää, että yrityksessä tunnistetaan palvelutuotteiden kustannusrakenteet, jotta kustannuslaskenta voidaan toteuttaa tarkoituksenmukaisella tavalla. Palveluistuminen vaikuttaa yrityksen toimintaan ja prosesseihin, jolloin myös kustannuslaskentaa tulee muokata vastaamaan uusia olosuhteita. Palveluistumisen vaikutuksen vaihtelevat organisaatioittain, joten tiettyä palvelutuotantoon sopivaa kustannuslaskentamallia ei voida esitttää, vaan laskentamalli tulee harkita tapauskohtaisesti.
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This action research assesses a framework that assists business educators in promoting leadership within a classroom. It is designed to better prepare students to assume leadership and fill the "leadership gap" in business. Two classes of 2nd-year community college business students participated in running and managing their own business community as teams of sales professionals by developing and practicing their own individual leadership for 28 weeks during their sales courses. The intent was to assess the development of leadership resulting from the implementation of the "Business Leadership in the Classroom" framework. This framework balances leadership principles to simulate a business environment with the practical elements of a learning community under the facilitation of an experienced business educator. The action research approach was used to assess and adjust approaches to business leadership on a continuous basis throughout the research. Data were collected from 61 students based on journals, surveys, peer group reviews, and my (facilitator) reflective journal.The findings reveal that both individual and collective business leadership views and practical skills developed over time. A business leadership mind-set evolved that ranged from a general awareness of the importance of leadership, to a conscious and deliberate use of individual leadership. Areas important in building a progression of leadership included: leadership teams, membership roles, weekly leadership teams, peer feedback, and activity-based learning. Emerging themes included leadership, leadership style, teamwork, as well as influence and motivation. The research framework was effective in supporting the development of business leadership but required some adjustments. These included increased structure and feedback mechanisms. Interpretation of the findings demonstrates the importance of real-world practical education in the classroom. Results show how focusing on a single mind-set such as business leadership, can result in enormous individual growth and development. When business students are encouraged to act as real businesspeople, managing their own learning, the results are effective in preparing them for the business world. All participants expressed their leadership in different ways based on personality and individual strengths. There was an overwhelming and, in some cases, passionate interest in leadership. The use of action research with a range of data collection methods provides a way to measure and track individual student learning and to generate adjustments to the research framework design and learning approaches. The findings generate implications and recommendations to continue this research further. Key recommendations center around how to ensure leadership development is sustained, including improved approaches to heighten the real-world feel of the classroom. Specifically, the use of leadership goals and action plans for each individual participant and an active use of outside business resource people as contacts for participants is recommended.
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This thesis undertakes an exploration of the nature of alternative food projects in Niagara. A review of various theoretical approaches to the study of food and agriculture, suggests that actor-network theory offers the most useful lens through which to understand these projects. In particular, actor-network theory facilitates non-dualistic theorisations of power and scale and a commitment to the inclusion of non-humans in the 'social' sciences. The research is based on 19 in-depth interviews with actors involved in various urban and rural projects including community supported agriculture, community gardens, chefs using local seasonal food, a winery that grows organically, the good food box, a value-added small business, and organic producers. The analysis consists of four themes. The first analytical section pays special attention to the prominence of agri-tourism in Niagara, and examines the ways in which the projects in the sample interact with agri-tourist networks. In the second section the discussion focuses on the discourses and practices of resistance among Niagara alternative food actors. The participants' interviews suggest there are more discourses of resistance toward agri-tourist than toward dominant food networks. The third section questions commodity chain theorisations of alternative food projects. In particular, this section shows how the inclusion of non-human actors in an analysis confounds conceptualisations of 'short' and 'local' chains. The final analytical section assesses relations of power in Niagara alternative food projects. Three important conclusions arise from this research. First, Niagara alternative food projects cannot be conceptualised as operating at the 'local' scale. Broadening the scope of analysis to include non-human actors, it becomes apparent that these projects actually draw on a variety of extra-local actors. They are at once local and global. Second, the projects in this sample are simultaneously part of alternative, dominant and agri-tourist networks. While Niagara alternative food projects do perform many of the roles characteristic of alternative food systems, they are also involved in practices of development, business, and class distinction. Thus, alternative food networks should not be understood as separate from and in direct opposition to dominant food networks. Despite the second conclusion, this research determines that Niagara alternative food projects have made significant strides in the reworking of power. The projects represented in this thesis do engage in resistant practices and are associated with increased levels ofjustice.
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A research project submitted to the Faculty of Extension, University of Alberta in partial fulfillment of the requirements for the degree of Master of Arts in Communications and Technology in 2005.
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VQA Ontario was designated as Ontario's wine authority under the Vintners Quality Alliance Act, 1999 on June 29, 2000 by the Honourable Robert W. Runciman, Minister of Consumer and Commercial Relations. In its capacity as Ontario's wine authority, VQA Ontario exercises delegated authority to administer and enforce the VQA Act and its associated regulations. It is accountable to the minister of small business and consumer services and operates under a framework set out in an administrative agreement with the ministry. Along with its statutory duties, VQA Ontario engages in related activities such as promoting awareness of the VQA appellation system, participating in national and international standards discussions and encouraging public education about VQA appellations and wines.
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À l’aide d’un modèle de cycles réels, la présente étude vise à expliquer, de façon endogène, les fluctuations des termes de l’échange en Côte-d’Ivoire. Pour ce faire, nous cherchons principalement à répondre aux deux questions suivantes : les chocs d’offre et de demande sur le marché d’exportation suffisent-ils à expliquer les variations des termes de l’échange? Et quelle est leur importance relative dans la dynamique des termes de l’échange? Les résultats montrent que les deux chocs considérés expliquent bien la volatilité des termes de l’échange. Nous avons noté que ces deux sources d’impulsions ont un impact significatif sur les fluctuations économiques en Côte-d’Ivoire.
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A socio-economic research is required as an attempt to address the socio-economic issues facing small-scale fisheries. A study of the socio economic conditions of small-scale fishermen is a prerequisite for good design and successful implementation of effective assistance Programmes. It will provide an overall pidure of the structure, activities and standards of living of small-scale fisherfolk The study is confined to the coastal districts of Ernakulam, Thrissur and Malappuram districts. It also gives a picture of socio-economic conditions of the fisher folk in the study area. The variables that may depict the standard of living of the small-scale fisherfolk are occupational structure, family size, age structure, income, expenditure, education, housing and other social amenities. It attempts to see the asset creation of the fisherfolk with the help of government agencies, and the nature of savings and expenditure pattern of the fisherfolk. It also provides a picture of the indebtedness of the fisherfolk in the study area. The study analyses the schemes implemented by the government through its agencies, like Fisheries Department, Matsyaboard, and Matsyafed; and the awareness of fisherfolk regarding these schemes, their attitude and reactions, the extent of accessibility, and the viability of the schemes.
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The fishing industry the world over is passing through a critical situation.The landings of marine fishes seemed to have reached saturation in major fishing areas of the world.As a general rule fisheries employing fishing gear and techniques used by small scale and artisanal fishermen either from shore or from onboard small fishing craft come under small-scale fisheries.This study on gill nets of Kerala, the fishing method depended upon by maximum fishermen of the state focuses on the importance of this selective and low energy fishing method in the marine fishing sector of the state.The study opens with the conceptual framework by briefly reviewing the crisis in the marine fisheries sector. Maximum fishermen depend upon gill net, which is, an important selective and low energy fishing gear. A review of relevant literature on aspects such as material, selectivity and techno-economic efficiency together with scope and main objectives of the study form the major part of the compass of the introductory chapter.This survey provided the inputs for selection of centres. The chapter presents the basis for selection of sample centres, sample units and methodology for field and experimental study.The subject matter of the fourth chapter is a basic study on gear aterials. The weathering resistance, which is an important criterion to assess the material performance, was studied for polyamide monofilament in comparison to polyamide multifilament and polyethylene twisted monofilament.The study provides supporting evidence of oxidation and characteristic C-O stretching in polyethylene and cyclic lactam .formation and presence of OH in polyamide.The study indicates that small mesh gill netting can be encouraged as a selective fishing method in the inshore waters with restrained use of 30 and 32 mm mesh sizes. The economic efficiency was assessed using standard indices such as rate of return, internal rate of return, pay back period, fishery income, energy efficiency and factor productivity. The effect of size and cost of capital and cost of production on the economics of operation is also discussed in this chapter. It was observed that level of technology did not have direct effect on economic performance.
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This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis
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The Indian ornamental fish industry is divided into two-the domestic market and the export market. 90% of the freshwater ornamental fish exported from India are wild caught indigenous species. The study formed the criteria and indicators assessing the sustainability of wild caught ornamental fish exported from India. These indicators were then analyzed for their interactions, connections, linkages and relationships using cognitive mapping. The work is first of its kind in the ornamental fisheries
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L’aplicació del nou Pla general de comptabilitat a les petites i mitjanes empreses gironines ha provocat canvis de diversa índole que han estat estudiats per experts de la Universitat de Girona
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Parret Design es una microempresa dedicada al diseño de mobiliario exclusivo y a la adecuación de oficinas para darle un mejor uso y aspecto a los diferentes espacios. El principal objetivo de la empresa es posicionarse a nivel nacional diferenciándose de sus competidores por sus diseños únicos.
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Creaciones J&D es una empresa de confecciones creada en al año 2001 por su actual gerente general, gracias a la información suministrada por el gerente se lleva a cabo el desarrollo del Plan Exportador de la empresa en donde se tomo en cuenta una serie de variables para identificar el segmento de mercado y tipo de cliente al que se va a exportar. Por medio del uso de una serie de variables analizadas en el desarrollo del proceso para el inicio de una actividad de exportación ayudamos a esta PYME a facilitar su proceso de internacionalización a mediano plazo, dependiendo de la experiencia y resultados en el mercado objetivo a largo plazo será probable vender los productos comercialmente por medio de marca y prestigio. De esta forma hemos desarrollado este trabajo teniendo en cuenta estos factores, para poder lograr las metas de exportación, la empresa debe generar un plan de trabajo para que en tres años se encuentre exportando y por ello se plantea actividades a realizar para continuar explorando los mercados que hacen parte de la CAN. La recomendación es concentrarse en la ventaja competitiva del diseño y calidad del producto, en cuanto a su capacidad productiva, es poder garantizar los tiempos de entrega usando empresas satélites y demás medios que maximicen utilidades y optimicen tiempo, para tener una capacidad de respuesta a la altura de los mercados internacionales.
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La internacionalización es un paso muy importante para las empresas que desean alcanzar mercados exteriores e incrementar ventas asegurando la sostenibilidad en el tiempo. La globalización viene siendo un tema crucial no solo para las naciones sino también para las empresas. Mientras que los gobiernos deben preocuparse por establecer políticas que los haga competitivos frente al mundo, las empresas, estando en ese lecho de políticas deben generar estrategias que garantice su perdurabilidad en los mercados. Por otro lado las empresas deben ser conscientes que las necesidades se transforman y en cuanto esto pase, las organizaciones deben tener la capacidad de respuesta oportuna para satisfacer lo que la demanda requiera, pues los consumidores de hoy, son altamente exigentes y difícilmente fieles. Las empresas que desean internacionalizarse deben ser estrategas para realizar los pasos adecuados tomando las decisiones más acertadas, por lo que esta investigación busca basarse en fuentes bibliográficas y guías en expertos para consolidar la información y traducirla en el diseño del plan exportador que busque reducir riesgos. DAGALA Plásticos E.U es la empresa en la cual esta investigación se va a basar, dicha organización es una pyme colombiana que se dedica a la producción de ganchos plásticos de excelente calidad con material reciclado (polipropileno). Por ende es una empresa que pertenece al sector de los plásticos, pero se enfoca a un nicho de mercado mucho más popular pues el producto que ofrecen es de bajo precio debido al material que usan. Su clasificación internacional industrial uniforme es 2529 que hace referencia a la fabricación de artículos de plástico, este código está acorde con el International Standard of Industrial Classification of All Economic Activities (ISIC) el cual es el código internacional desarrollado por UN como una manera estándar para la calificación de las actividades económicas. Se busca diseñar el plan exportador para dicha empresa, dividiendo el estudio en etapas. En la primera se pretende realizar un diagnóstico situacional con el fin de saber cómo está la empresa actualmente lo cual nos resolverá su potencial para exportar dado en fortalezas y debilidades. Si la primera etapa arroja resultados satisfactorios, el siguiente paso es realizar un estudio de mercado para encontrar el país más propicio a exportar, con un análisis debido de competencia y de barreras al comercio. Por el contrario, si no arrojan resultados positivos, se enfocará en las debilidades para hacer más posible en un futuro la exportación. La tercera etapa se concentrará en formular la logística del producto desde su punto de fabricación hasta el país final. Y finalmente se concluirá el trabajo. (Etapas en la redacción del estudio de caso de DAGALA Plásticos-preliminar-planeación-organización- desarrollo-conclusión)