Process Management in the Traceability System LeTrA Q of Goat and Sheep Milk in Andalusia, Spain

2020 ◽  
Author(s):  
ESIC Market Submitter ◽  
Fernando Isanta-Muñoz ◽  
Agustín García de Tena-Fernández ◽  
Rosario Moyano-Salvago ◽  
Oriana Villarroel-Molina ◽  
...  
2020 ◽  
Vol 51 (2) ◽  
pp. 341-360
Author(s):  
Fernando Isanta-Muñoz ◽  
Agustín García de Tena-Fernández ◽  
Rosario Moyano-Salvago ◽  
Oriana Villarroel-Molina ◽  
Cecilio Barba-Capote

Objective: This paper aims to analyse the process management in the traceability system LeTtrA Q of goat and sheep milk, and thus contribute to the knowledge of the business value chain in Andalusia. Methodology: Five process management variables were studied: sample status (EM), sample results (RM), time from the sample collection to the reception in the laboratory (TT-R), time from sample reception to its analysis (TR-A), and the total time from the sample collection to its analysis (TT-A). A sample of 84,484 goat milk (628 farms) and 7,507 sheep milk (53 farms) was analyzed. A non-parametric analysis of variance was applied to the qualitative variables, while an univariate analysis was performed to the quantitative variables. Results: The comparative analysis has shown significant differences in the process management variables for the factor year and type of laboratory. Limitations: This study focuses on a single case study resulting in a limited generalization of its findings. Practical implications: The study of process management in the agri-food system contributes to the improvement of food security and it is a useful tool to enhance the technical-economic management of the farms.


2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.


2013 ◽  
pp. 25-30
Author(s):  
Arkadiusz Jurczuk

W artykule przedstawiono istotę i zasady oceny dojrzałości procesowej przedsiębiorstw oraz rolę modeli dojrzałości w podnoszeniu efektywności organizacji w kontekście paradygmatu Business Process Management. Zasadniczym celem poznawczym artykułu jest określenie zasad oceny dojrzałości według modelu CMMI oraz prezentacja nakładów i efektów wynikających z wdrożenia tego modelu. Wskazano także czynniki determinujące sukces wdrożenia modeli dojrzałości w praktyce biznesowej. (abstrakt oryginalny)


2015 ◽  
Vol 6 (1) ◽  
pp. 187-203 ◽  
Author(s):  
Jorge Renato Verschoore ◽  
Lucas Borella ◽  
Ingridi Vargas Bortolaso
Keyword(s):  

2018 ◽  
Vol 5 (1) ◽  
pp. 89-101
Author(s):  
Jaime Rodrigo Moreno Vallejo ◽  
Fajardo Romo ◽  
Gabriel Frank

Abstract Aiming to promote the social mission of higher education and their integration in Latin American countries, this research has a qualitative focus and it has the objective to study the normative context and the main theoretical references for the assurance of the quality of higher education for Colombia and Ecuador, examines how the continuous improvement of higher education contributes to regional development; and proposes methodological strategies that contribute to the purpose for the regional development, in a systemic, objective, measurable and achievable in time way, like are the process management and the balanced score card for University Management Strategies and to built a public policy for Latin American Universities.


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