Gospodarka Materiałowa i Logistyka nr 8/2013
Rok wydania: 2013
Miejsce wydania: Warszawa
Gospodarka Materiałowa i Logistyka 8/2013
Karuzela VAT – groźne zjawisko zaburzające podstawy zdrowej konkurencji wolnorynkowej
VAT carousel – threatening appearance deranging the basis of good free market competition
Article describes problems caused by missing trader intra-community fraud by usage of VAT fraud carousels in EU intra-community transactions. It relates to Richard Ainsworth (2006), Konstantin Pashev (2007), Marius-Cristian Frunza (2012) theoretical frameworks and McKinsey Global Institute (2004) studies. Not only treasury loses are covered but strong impact is put to disruption of free markets mechanisms, lowering margins in whole business sectors and serious threats for professional companies. Literature review showed that majority of authors are concentrated on treasury loses, law aspects, fraud schemes or eventually market perturbations while threat of huge potential loses for fair firms aspect is omitted. Analysis links practical approach important for entrepreneurs with current court sentences, tax controls and Incoterms delivery clauses. Showing destructiveness done by criminals to other market players was the key aim of the article. Theoretical frameworks were upgraded by new model – half carousel. Practical list with advices for managers and possible actions for governments were presented. Sector of polyethylene stretch film for pallet wrapping in Poland was used as example for analyzing disruptive impact on markets of VAT fraud carousels.
Korzyści zakresu w działalności transportowej
Economies of scope in transport activities
The aim of the paper is to outline the main sources, drivers, forms and consequences of the (technical) scope economies in transport activities, thus cost economies arising from the multioutput character of the transport production. Scope economies in transport are rooted in the phenomenon of indivisibilities of the key production inputs, namely transport means, network and infrastructure. The presence of the non-sharable, common and joint costs also transport heterogeneous output expressed in different sort and attributes of transport services, there are the key drivers underlying economies of scope in transport activities. In transport one may distinguish scope economies arising from common and/or joint operation of transport facilities (e.g. transport means, transshipment equipment), transport infrastructure and transportation networks and its enhanced integrity. It is generally accepted that development of different forms of horizontal integration within transport sector is driven by the joint actions of transport producers to extract cost economies arising from the transport multioutput production.
Dostawca z wyboru w strukturze doskonalenia World Class Manumfacturing
Supplier by choice in the structure of world class manufacturing improvement
The article shows relations between methodology of WCM and strategy of supplier by choice. In the article basic pillars of WCM were characterized to answer: how they are involved in realization of the strategy. Mentioned strategy is performed in metallurgical enterprise ArcelorMittal Poland within pillars of World Class Manufacturing (WCM). WCM standards are based on the assumption „banish waste and create wealth in your corporation” (J.P. Womack, D.T. Jones, Lean Thinking: Banish Waste and Create Wealth in Your Corporation, Simon & Schuster, New York 2002). Some examples of the activity were presented in the article.
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