Search results for "REVENU"

Różnice kursowe w podatkach dochodowych w działalności przedsiębiorców

2015

Consolidation by Game-Playing: a Gamesmanship Inquiry into Forestry Industry

2006

If one takes a flight in Finland from the country’s capital, Helsinki, for instance, north to Rovaniemi, the ‘Gateway to Lapland’, the scenery below consists typically of lakes, rivers and marshland, but most of all of forests. Wood in all its forms has been for centuries the core of the national character as well as the locomotive of business in Finland. Over the years the Finns have come to understand that the forest sector is perhaps the strongest guarantor of the Finnish economy and identity. The old saying ‘Finland earns its living from its forests’ can even be interpreted to mean ‘what is good for the forest sector is good for Finland’. Lilja, Tainio and Rasanen (1991a) encapsulated t…

- SHADOW PRICES AND DISTANCE FUNCTIONS: AN ANALYSIS FOR FIRMS OF THE SPANISH CERAMIC PAVEMENTS INDUSTRY.

1999

This paper deals with the calculation of shadow prices for two industrial wastes generated on their production processes by a sample of eighteen firms belonging to the Spanish ceramic pavements industry. These prices are used to construct a corrected index of productivity which allows for considering wastes going with the production of marketable goods. It is followed the ethodologicalapproach first proposed by Färe, Grosskopf, Lovell y Yaisawarng (1993), which establishes a duality between distance and revenue functions. The shadow prices obtained for watery muds and used oils allow to measure in terms of a loss of marketable output the cost of achieving a marginal reduction in the product…

THE CORRELATION BETWEEN FISCAL REVENUES OF ROMANIA AND GROSS DOMESTIC PRODUCT IN THE LAST 12 YEARS

2018

The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP…

Effectuation Logic in Digital Business Model Transformation : Insights from Japanese High-Tech Innovators

2019

Purpose The purpose of this paper is to study how digital business models evolve when entrepreneurs move to new digital platforms and how this evolution is related to effectuation and causation logics. Design/methodology/approach This study applies a multiple case study approach to investigate how digital business models change in small, Japanese high-tech firms providing their innovations through different digital platforms. To investigate digital business models, this study considers the elements that comprise general business models. The case firms were selected based on size, products and transitions from physical to various digital platforms. Semi-structured interviews were conducted …

The Design Towards a Collaborative Subscription Service : The Case of The Finnish Newspaper Industry

2020

The newspaper industry is challenged with its business models. To stabilize revenues, publishers opted for digital subscriptions for generating additional revenue streams. However, digital subscriptions showcase limited success. News aggregator platforms may promise publishers a pool of paying readers. But platform fees and the loss of customer relationships enact barriers among publishers to join. This study proposes a software prototype based on design science research to address the aforementioned shortcomings by deriving design principles for a collaborative subscription service. Building on the strategic alliance, digital platform and business model literature, this research aims to id…

Comparative study between different methods for the efficiency of the production activity in the wood industry

2017

Generally speaking, the quality and cost of goods and in particular of the wood products is a decisive condition in their sales on the market, attracting buyers to satisfy their wishes and requirements. Starting from the general idea, by which it is considered that the manufacturing activity is effective if production is obtained at maximum quality with a low (minimum) cost, or when the revenue from the sale of products exceeds the market expenditure which is necessary to achieve it, this research article aims to study ways to make production more efficient by methods which could also be applied in the wood industry, by presenting a comparative study on production optimization methods in th…

Improving Economic Management Decisions in Forestry with the SorSim Assortment Model

2020

The sustainable supply of timber is one of the most important forest ecosystem services and a decisive factor determining the long-term profitability of forest enterprises. If timber production is to be economically viable, there must always be a way to analyse forest stands and trees felled for exploitation with regard to the wood assortments they contain. Only then can the expected timber yields, achieved by various silvicultural strategies or actions and different sorting options, be quantified with sufficient accuracy. The SorSim assortment simulator was developed for forest practitioners and forest scientists in Switzerland to realistically simulate the sorting of individual trees and …

Sources of Revenues and the Potential of NGOs Conducting Sports-Related Mission

2020

The conditions behind the functioning of non-governmental organisations translate into particular specifics of their resources. According to the Resource Dependence Theory, the ability to acquire and retain resources is the key to survival and development of organisations. However, the structure of the sources from which they are generated may influence the way of functioning and the choice of actions taken up by organisations. Therefore, it was assumed that the share of public funding in total revenues does differentiate NGOs. Thus, the aim of the study was to identify the structure of revenues of NGOs which undertake sports-related tasks as well as to recognise the differentiation of feat…

Metsienkäsittely keruutuotesatojen ja puutulojen samanaikaiseen tuottamiseen metsämaisemassa

2016

Tutkimusseloste artikkelista: Peura,M,, Triviño, M., Mazziotta, A., Podkopaev, D., Juutinen, A., Mönkkönen, M. (2016). Managing boreal forests for the simultaneous production of collectable goods and timber revenues. Silva Fennica vol. 50 no. 5 article id 1672. http://dx.doi.org/10.14214/sf.1672 nonPeerReviewed