Die umsatzsteuerliche Behandlung von Konsignationslagern in der Europäischen Union

2019 ◽  
Author(s):  
Rebecca Alika Brinkmann
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Civil Law ◽  
Value Added ◽  
European Law ◽  
Value Added Tax ◽  
Member States ◽  
Chain Management ◽  
Accounting Principles ◽  
The Eu

Consignment and call-off stocks are very important in supply chain management. Their treatment in terms of value added tax is complicated and error-prone as several Member States in the EU have simplification rules which are not harmonised with one another. In this regard, four systems are especially relevant. This thesis focuses first on the requirements set by European law. In a next step, it analyses the different VAT systems using those in Germany, England, France and Belgium as examples. Additionally, it discusses civil law and accounting principles.

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

Impact of Lean Supply Chain Management on Operational Performance

2015 ◽  
Vol 2 (3) ◽  
pp. 1-19 ◽  
Author(s):  
Steve Bin Zhou ◽  
Fiona Xiaoying Ji
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Small Businesses ◽  
Lean Manufacturing ◽  
Value Added ◽  
Current Status ◽  
Chain Management ◽  
Small Organizations ◽  
Research Survey ◽  
Lean Supply Chain

Lean is a systematic approach to identify and eliminate non-value-added activities or waste through continuous improvement process. While traditional lean manufacturing focuses on the activities within a single organization, lean supply chain consists of the same processes, but it views these processes over multiple organizations. This research addresses an important yet under-studied area – lean supply chain management in small organizations, especially small manufacturing firms. The study examines driving factors of lean supply chain management, focus of lean supply chain practices, and major supply chain and information technology solutions applied in these companies. Through a research survey, the study has provided important insights into the current status of lean supply chain practices and related implementation issues in small businesses.

Africa as a source location: literature review and implications

2014 ◽  
Vol 9 (3) ◽  
pp. 424-438 ◽  
Author(s):  
Oguji Nnamdi ◽  
Richard Owusu
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Literature Review ◽  
Supply Chains ◽  
Keyword Search ◽  
Value Added ◽  
Total Quality ◽  
Scholarly Journals ◽  
Chain Management ◽  
Content Type

Purpose – The purpose of this paper is to explore the scope of sourcing research in Sub-Sahara African (SSA) from scholarly journals published from 1980 to 2013 on sourcing-related issues. The study identifies what is known about sourcing from this region and the implications for managers and researchers in supply chain management. Design/methodology/approach – Totally, 40 scholarly journals (supply chain journals and other journals publishing on diverse business topics) were found relevant and reviewed. Content (all field) search using the names of each SSA countries (e.g. Nigeria, South Africa, Ghana, etc.) was carried out in the supply chain journals to filter out articles discussing sourcing-related topics. For other business journals, keyword search was performed (procurement, sourcing, purchasing, outsourcing, supplier relations, supplier selection, supplier development, supply management, offshore, supply chain and logistics). Findings – The literature review suggests that studies discussing sourcing issues in SSA have focussed mainly on challenges of sourcing from SSA, and they provide some insights on implementation of supply chain tools such as total quality management, negotiating and selecting suppliers from SSA, and just-in time purchasing. However, the authors found that there is an under-representation of this region in supply chain management literature. More so, the articles discussing sourcing issues in Africa are limited in scope empirically and theoretically in comparison with the large amount of contributions in other emerging economies of Asia and developed economies. Research limitations/implications – The limited amount of publications and contributions does not allow us to provide an integrated framework for sourcing from SSA. Practical implications – There is a need for future research to explore how the SSA context could enhance theorizing in supply chains. Also, there is need for researchers to extend the sourcing debate from the over emphasis on technology sourcing, knowledge intensive service outsourcing and component sourcing to other lower value-added products such as agricultural products and other raw materials sourced in SSA. Originality/value – This paper is one of the first to explore the scope of sourcing in Africa. As the findings suggest, there have been limited amount of papers published about this region. The review provides a perspective for researchers to explore this region and to aid theory development in supply chains. It also provided implications on how to support research publication focussing on this region and how to inform managerial perceptions on sourcing from SSA.

scholarly journals Supply Chain Design for Global Competitiveness

2017 ◽  
Vol 1 ◽  
pp. xiv-xiv
Author(s):  
Ferry Jie
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Customer Service ◽  
Service Providers ◽  
Raw Materials ◽  
Value Added ◽  
Supply Chain Design ◽  
Third Party ◽  
Design And Technology ◽  
Chain Management

A supply chain consists of the flow of products and services from raw materials manufacturers, component and intermediate manufacturers, final product manufacturers, wholesalers, distributors and retailers. All are connected by transportation, storage activities, and integrated through information, planning, and integration activities. Many large firms are moving away from in-house Vertically Integrated structures to Supply Chain Management. Supply Chain are the planning and management of all activities involved in sourcing and procurement, conversion, and all logistics management activities. It also includes coordination with channel partners, which can be suppliers, intermediaries, third party service providers, and customers. Supply chain management is the design of seamless value added processes across organization boundaries to meet the real needs of the end customer. Failure to proactively design a SC results in poor coordination of effort, incompatible information systems, long cycle times, communication problems, customer service issues, excessive waste and environmental degradation, relatively high inventories for the level of customer service achieved, and lower the optimal profit. A process map is a graphic representation of the system and contains a sequence of steps that are performed to produce some desired output. The primary goal behind process mapping is to make complex systems visible. The logistics/supply chain design and technology decision is of great strategic importance to logistics, the firm as a whole, and the supply chain. A number of factors may suggest the need to design the logistics/supply chain. A formal, structured process for design and digital tools is preferable; the potential impacts on cost and service justify a significant effort toward following a sound process. Numerous factors including technology may affect the design of a logistics and supply chain and the location of specific facilities within the context of the network.

scholarly journals Europeanisation effects in the court jurisprudence

2019 ◽  
Vol 19 (1) ◽  
pp. 261-275
Author(s):  
Katalin Gombos
Keyword(s):  
Civil Law ◽  
Comparative Law ◽  
Court Decisions ◽  
European Law ◽  
Legal Practice ◽  
Member States ◽  
Basic Premise ◽  
Main Area ◽  
Multi Level ◽  
The Eu

Summary Nowadays, the notion of Europeanisation, which has formerly been used as a description for multi-level governance, prevails also in the area of law. Legal Europeanisation is a process that appears in the interactions of legal systems of the Member States between one another, as well as between European law and the laws of the Member States. Its main area is the appearance of European legal elements in the legal practice of Member States. At some point, the court practice of Member States may affect European law, as well. Due to the occurrence of comparative law elements, interactions can be observed between courts in the EU. According to our basic premise, the interactions can be best observed through the practice of different courts. This article aims to prove this premise by establishing different guiding principles through further Hungarian court decisions in the field of civil law.

scholarly journals STRATEGI PENGEMBANGAN RANTAI PASOK KENTANG BERKELANJUTAN DI KABUPATEN MAGETAN

2019 ◽  
Vol 36 (2) ◽  
pp. 163
Author(s):  
Arum Hidayati ◽  
Heru Irianto ◽  
NFN Kusnandar
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Value Added ◽  
Potato Production ◽  
Sustainable Supply Chain ◽  
Economic Dimension ◽  
Chain Management ◽  
Analytical Network Process ◽  
Sustainable Supply Chain Management ◽  
Network Process

<strong>English</strong><br />The accelerating demand growth as reflected by significant increase of potato consumption per capita indicates high potential of potato development in Indonesia. Potato production in Magetan Regency in recent years, however, has been fluctuating, perhaps due to some weaknesses in its supply chains. The objective of this study, therefore, is to formulate a sustainable supply chain development strategy for potato in Magetan Regency. The study was conducted using the Sustainable Supply Chain Management perspective and the Analytical Network Process. The study was conducted in 2016. The results show that development of sustainable supply chain is the key for accelerating and stabilization of potato production growth. Although the economic dimension is the highest priority, the social and environmental dimensions are almost equally important as well. While varietal and technological choice should be based on the highest profit, it nevertheless should also be socially acceptable and environmentally friendly, such as the Granola variety in Magetan Regency. The priority actors are farmers, government, and traders (collectors and wholesalers). The priority strategic action programs are increasing potato farming product quality and productivity, increasing potato value added, and empowering of farmers and farmers’ groups.<br />Keywords:  <br /><br /><strong>Indonesian</strong><br />Akselerasi pertumbuhan permintaan yang dicerminkan oleh peningkatan nyata konsumsi per kapita mengindikasikan bahwa kentang berpotensi besar untuk dikembangkan di Indonesia. Namun demikian, produksi kentang di Kabupaten Magetan dalam beberapa tahun terakhir ternyata berfluktuasi yang ditengarai akibat dari beberapa kelamahan pada rantai pasok. Sejalan dengan itu, penelitian ini bertujuan untuk merumuskan strategi pengembangan kinerja rantai pasok berkelanjutan untuk kentang di Kabupaten Magetan. Penelitian dilakukan dengan perspektif Sustainable Supply Chain Management dan metode analisis the Analytical Network Process. Penelitian dilakukan pada 2016. Penelitian menunjukkan bahwa pengembangan rantai pasok berkelanjutan adalah kunci untuk akselerasi dan stabilisasi produksi. Dimensi ekonomi merupakan prioritas utama, namun dimensi sosial dan lingkungan hampir sama pentingnya. Pemilihan varietas atau teknologi didasarkan pada keuntungan terbesar, namun juga diterima secara sosial dan ramah lingkungan, seperti varietas Granola di Kabupaten Magetan. Aktor terpenting ialah petani, pemerintah, dan pedagang (pengumpul dan pedagang besar). Program aksi strategis diprioritaskan pada peningkatan kualitas dan produktivitas usaha tani, peningkatan nilai tambah kentang, serta pemberdayaan petani dan kelompok tani.

scholarly journals Study of Aromatic and Medicated Plants in Uttrakhand, India: With Focus on Role in Employment Generation and Supply Chain Management

2015 ◽  
Vol 2 (2) ◽  
pp. 148-156 ◽  
Author(s):  
Ruchita Pangriya
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Natural Habitat ◽  
Value Added ◽  
Chain Management ◽  
Long Run ◽  
Employment Generation ◽  
The Government ◽  
The Impact

India is one of the major exporters of crude drugs including Medicated and Aromatic Plants globally. As per the latest and most recent data available, in 2012-2013 India’s total export of Ayush, Medicinal herbs and their value added products was USD 395.58 million. State of Uttarakhand in India is a natural habitat of the prosperous varieties of herbs, medicinal and aromatic plant species. The Government of Uttarakhand state has also realised this big potential and is continuously trying to tap this wealth. In 2012-2013 the state exported culinary herbs, Aromatic products and medicated products worth ` 29.0 crore. The aim of this study of MAP products in Uttarakhand state is to evaluate the impact of cultivation of MAP products, in relation to the new employment generation and also to study the supply chain management in context to the activities of various agencies engaged in collection, distribution and auction. This paper focuses on the cultivation program running in Uttrakhand by HRDI and its importance in employment generation in the hilly districts. It is very evident in today’s time that a strong supply chain is basic necessity for every organised business to sustain and to be successful in long run. This paper also studies the existing supply chain for MAP products and investigates the loopholes for further improvement so that the cultivators of MAP get maximum monetary benefits with minimum problems. In addition to that, role of different corporations like KMVN, GMVN and Bhesaj Corporation in marketing of these MAP products has also been discussed under the presented study.DOI: http://dx.doi.org/10.3126/ijssm.v2i2.12396          Int. J. Soc. Sci. Manage. Vol-2, issue-2: 148-156  

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