Mehrwertdienst im Lebenszyklus von Sachanlagen in der Logistik

Unter dem General-Thema „Hybride Wertschöpfungsketten“ sind Zukunftsaufgaben subsummiert, die eine maßgebliche Verbesserung der Kooperationsprozesse vieler unterschiedlicher Dienste aus einem Leistungsobjekt verfolgen. Wenn das Leistungsobjekt eine Anlage ist, dann sind Wertschöpfungsketten gemeint, die von einer ersten Nutzungsspezifikation bis zur Verschrottung reichen. Mit Wertschöpfung sind sowohl Leistungen zur Herstellung und Integration dieser Anlagen in Betreiberprozesse bezeichnet, als auch diejenigen, die einen Beitrag dieser Anlage zur Wertschöpfung beim Nutzer leisten. Mit Mehrwertdiensten sind somit alle Leistungen gemeint, die an der Anlage oder für die Anlage während ihres gesamten Anlagenlebenszyklus erbracht werden. Sie dienen zur Nutzenerhöhung beim Betreiber, dem Nutzer und dem Anlagenhersteller. Damit sind Mehrwertdienste in Hybriden Wertschöpfungsketten grundsätzlich kollaborative Dienste, die üblicherweise konfliktäre Ziele mehrerer (oder sogar vieler) Interessen auflösen müssen.

Marketing of value-added products from silver carp and involvement of rural people in the production and marketing chain

Cost-profit analysis and market testing of some value-added products from silver carp such as fish mince block, fish sausage, fish ball, fish stick and fish burger were analyzed during April 2001 to March 2002. The study also explored the possibility to involve rural low-income people in the production and marketing of such products. The production of silver carp was higher in greater Jessore and Mymensingh districts but the price remained low during the peak-harvesting season in October to November. The price varied with size of the fish, season, market characteristics and effective demand of the buyers. Price of about 500 g size fish was found to be Tk. 20-25/kg in the rural markets. The average size of fish in the rural markets was 3S0-550 g while that in the urban markets it was 700-1,200 g. The cost of production of the value added products and profit margin were assessed on the basis of market price of the raw material as well as that of the finished products, transportation, storage and marketing costs. The profit margins of 34%, 39%, 81% and 31% of their sales price were obtained for fish sausage, fish ball, fish stick and fish burger, respectively. Actual production cost could be minimized if the fish is purchased directly from the farmers. Consumer's acceptance and marketability tests showed that both rural and urban people preferred fish ball than fish sausage. However, response towards the taste, flavor and color of fish ball and fish sausage was found to vary with occupations and age of the consumers. A correlation was observed between age group and acceptance of new products. Fish ball, fish stick and fish burger were found to be the most preferable items to the farmers because of easy formulation process with common utensils. Good marketing linkage and requirement of capital had been identified as the prerequisites for operating small-scale business on value-added fish products.

Production fragmentation, upstreamness, and value-added : evidence from factory Asia 1990-2005

We exploit the recent release of the 2005 Asian Input-Output Matrix to dress a picture of the geographic fragmentation of value added in Factory Asia from 1990 to 2005. We document 3 stylized facts. The first is that the average share of foreign value added embedded in production rose by about 7 percentage points between 1990 and 2005, from 9% to 16%. The second is that, contrary to popular belief, China's production embeds a smaller share of foreign value added than other Factory Asia countries'. Between 1990 and 2005 among Factory Asia countries China grew most after Japan as a source of value added to other countries' production. Third, country-industries at the upstream and downstream extremities of the supply chain embed a smaller share of foreign value added than those with intermediate levels of upstreamness.

Heckscher-Ohlin : evidence from virtual trade in value added

The fragmentation of production chains across borders is one of the most distinctive feature of the last 30 years of globalization. Nonetheless, our understanding of its implications for trade theory and policy is only in its infancy. We suggest that trade in value added should follow theories of comparative advantage more closely than gross trade, as value-added flows capture where factors of production, e.g. skilled and unskilled labor, are used along the global value chain. We find empirical evidence that Heckscher-Ohlin theory does predict manufacturing trade in value-added, and it does so better than for gross shipment flows. While countries exports across a broad range of sectors, they contribute more value-added in techniques using their abundant factor intensively.

A unified framework of trade in value added : physical, monetary, exchange rates, and GHG emissions

Koopman et al. (2014) developed a method to consistently decompose gross exports in value-added terms that accommodate infinite repercussions of international and inter-sector transactions. This provides a better understanding of trade in value added in global value chains than does the conventional gross exports method, which is affected by double-counting problems. However, the new framework is based on monetary input--output (IO) tables and cannot distinguish prices from quantities; thus, it is unable to consider financial adjustments through the exchange market. In this paper, we propose a framework based on a physical IO system, characterized by its linear programming equivalent that can clarify the various complexities relevant to the existing indicators and is proved to be consistent with Koopman's results when the physical decompositions are evaluated in monetary terms. While international monetary tables are typically described in current U.S. dollars, the physical framework can elucidate the impact of price adjustments through the exchange market. An iterative procedure to calculate the exchange rates is proposed, and we also show that the physical framework is also convenient for considering indicators associated with greenhouse gas (GHG) emissions.

Nonprofit organisations and value added (GST) taxation

The subject of this paper is the changes in the taxation of non-profit organisations which seem to be more or less inherent in the value added taxes. The Australian federal Coalition's proposed goods and services tax will be part of the discussion.

Value added products from modified kaolins : new chemical routes to new markets

Chemical treatments of kaolins to produce nanocrystalline or "X-ray amorphous", stable aluminosilicates with variable - but reproducible - types of micro- and meso-porosity have been developed. These materials show cation exchange capacities and surface area values significantly higher (ranging from 10x to 100x) than kaolin and show good acid resistance to pH~3.0. The combination of these properties offers strong potential for many new applications of kaolin-derived materials in large worldwide markets such as environmental remediation and catalysis. Kaolin amorphous derivative (KAD) is well-suited to removal of many toxic metals down to ppb range from acid mine drainage. Engineering development trials of the KAD manufacturing process and the utilisation of KAD in polluted waters such as acid mine drainage indicates that scale-up from bench-scale is not a barrier to market entry.

Membrane fractionation technologies for high quality mill sugar and value-added by products - an integrated sugar production process concept model.

Membrane filtration technology has been proven to be a technically sound process to improve the quality of clarified cane juice and subsequently to increase the productivity of crystallisation and the quality of sugar production. However, commercial applications have been hindered because the benefits to crystallisation and sugar quality have not outweighed the increased processing costs associated with membrane applications. An 'Integrated Sugar Production Process (ISPP) Concept Model' is proposed to recover more value from the non-sucrose streams generated by membrane processing. Pilot scale membrane fractionation trials confirmed the technical feasibility of separating high-molecular weight, antioxidant and reducing sugar fractions from cane juice in forms suitable for value recovery. It was also found that up to 40% of potassium salts from the juice can be removed by membrane application while removing the similar amount of water with potential energy saving in subsequent evaporation. Application of ISPP would allow sugar industry to co-produce multiple products and high quality mill sugar while eliminating energy intensive refining processes.

Financial Value Added FVA: uma nova ferramenta para a medição do desempenho financeiro das empresas

O objetivo dessa pesquisa é apresentar uma ferramenta alternativa ao valor econômico adicionado na mensuração da performance empresarial correlacionada com o valor de mercado. Na revisão da literatura apresenta-se o conceito de estrutura e custo de capital, utilizando a metodologia do CAPM e do APT. São igualmente apresentadas as principais medidas financeiras de desempenho tais como: retorno operacional sobre o investimento, retorno sobre o patrimônio liquido, retorno sobre os ativos, além de outras formas para cálculo do retorno. Na sequência introduzimos o conceito de lucro residual e o valor econômico adicionado, discutindo suas vantagens, desvantagens, dificuldades e limitações dessa ferramenta. Através do EVA podemos calcular o valor de mercado adicionado, fundamental para o cálculo do valor patrimonial ajustado. Também é apresentado nessa obra a interpretação do EVA pela ótica do modelo Fleuriet de planejamento financeiro. Após essa explanação teórica é apresentado o Financial Value Added proposto por esse trabalho, como alternativa ao Valor Econômico Adicionado na mensuração do desempenho empresarial. Essa ferramenta exclui da base de cálculo as receitas e despesas econômicas, uma vez que as mesmas em alguns casos distorcem o resultado como é constatado no teste com as empresas: Sadia S.A. e Perdigão S.A. onde os resultados foram 54% na Sadia e 13% na Perdigão superiores ao EVA. Em nenhum momento argumenta-se a substituição do EVA, apenas a introdução do FVA como alternativa nos casos em que o EVA não funcione adequadamente.

Consumption pattern and consumer preference for value-added fish and fish products in north zone of India

Present paper attempts to analyze consumption pattern and consumer preferences towards value-added fish and fish products in north zone of India. Results reveal that socio economic variables affect consumption of value-added fish and fish products. A total of 49 percent respondents were of middle age group (35 to 50 years). All were literates except 7% from the rural area. All were purchasing fish at least once in 15 days. A total of 90% respondents in rural, 11% in semi urban and 50% in urban area were unaware of value-added fish and fish products. About 10% of respondents had consumed it, out of which most were from urban area. Demand analysis by Cobb Douglas (CD) Demand function revealed that when price of fish, price of the substitutes, income of family and family size were used as independent variables, variation in demand of fish explained by CD Demand function was about 39% in urban area, 24% in semi urban area and 22% in rural area. From Garette ranking technique major problems in fish consumption found were irregular supply, lack of fresh fish, high price and presence of bones in fish. While lack of awareness, unavailability, no preference and unacceptable taste were major problems for consumption of value-added fish and fish products.

Studies on the suitability of producing value-added products from silver carp, Hypophthalmichthys molitrix

Silver carp, Hypophthalmichthys molitrix is contributing significantly to the total production of fish through aquaculture in Bangladesh. However, its low market price has become a serious concern to the fish farmers. The suitability of silver carp mince for the production of various value-added products (VAPs) - surimi, fish sausage, fish burger and fish stick was studied during April-September 2000 to ensure more appropriate and profitable utilization of silver carp. Surimi/frozen mince block was produced by washing the silver carp mince with 0.1% NaCl for 7-8 min (4-5 min agitation and 3-4 min settling). A two-step heating schedule for incubation at 50°C for 2 h and cooking at 95°C for 30 min gave high textured good quality consumer product. With the addition of cryoprotectants, surimi could be kept frozen for 5 months without loosing [sic] much of its textural and sensory qualities. Mince-mix and a batter with different ingredients and spices were formulated to produce fish burger using potato smash as the binding agent. Fish flake-mix and a batter with different ingredients and spices were formulated to prepare fish stick using both potato starch and potato smash as filler ingredients. Unwashed and washed frozen mince block or fresh flesh of silver carp was used to prepare fish sausage by heating at 100°C for 1 h after incubating at 50°C for 2 h. A spice-mix formulated with various local spices at the rate of 1.0-1.2% gave good texture and flavor to the sausage. A good-appeared sausage-pink color was developed by combining three food-grade colors of asthaxanthin. Products prepared with potato starch, potato smash and rice smash had an acceptable bacterial load in refrigeration (5°C) for up to 8 days and in room temperature (28°C) for up to 3 days. No coliform bacteria were found in the products prepared.