Tourist tax to promote rentals of low-emission vehicles

2020 ◽  
pp. 135481662094650
Author(s):  
Emilio Gómez-Déniz ◽  
José Boza-Chirino ◽  
Nancy Dávila-Cárdenes

In the Canary Islands (Spain), the tourism boom has been paralleled by sharp growth in the car rental sector. However, this economic activity is associated with problems such as rising levels of vehicle emissions. In this article, we discuss, on the one hand, the introduction of a tax to internalise the costs of emissions from car rental fleets and, on the other, the measures to reward users who rent environmentally-friendly cars. For this purpose, we propose a model based on statistical decision theory, from which a Bayesian rule is derived. According to this model, the tax increases with the number of days the car is rented but decreases in line with the environmental efficiency of the vehicle. A data sample of visitors to the Canary Islands is used to compare the covariates involved in computing the number of car rental days and the corresponding tax payable.

Author(s):  
M. A. Danilov ◽  
◽  
M. V. Drobysh ◽  
A. N. Dubovitsky ◽  
F. G. Markov ◽  
...  

Restrictions of emissions for civil aircraft engines, on the one hand, and the need in increasing the engine efficiency, on the other hand, cause difficulties during development of low-emission combustors for such engines.


Author(s):  
Olexandr Yemelyanov ◽  
◽  
Tetyana Petrushka ◽  
Anatolii Havryliak ◽  
Ostap Ivanchyna ◽  
...  

The efficiency of economic activity of enterprises largely depends on the proper management of their assets. Whereas, an important type of assets of enterprises is its operating wealth, which serves the processes of production and marketing of products of economic entities. This is a complex process of circulation of operating assets, during which transformation from one species to another is being carried out. The course of such a process may involve different amounts of demand for current assets for a certain volume of production and sales. In other words, these assets are characterized by a certain level of flexibility and the main task of managing them is to establish their rational value. This value should ensure, on the one hand, the continuity of the production process at the enterprise and the timeliness of receipt of funds from the sale of products, and, on the other hand, the absence of excess inventories and other types of operating assets. The solution of this problem requires the introduction of an effective mechanism for managing its current assets. Considering this, the purpose of this article is to develop theoretical principles for managing operating assets of enterprises. It has been shown that the process of such management should be based on the system, created at the enterprises of information support of this process. Under this system is proposed to understand a set of information arrays and formalized algorithms for its processing, with which it is possible to assess the current state of use of operating assets of the company and develop a set of measures aimed at structuring and optimizing its volume. The basic requirements to designing of system of information maintenance of management of operating assets of the enterprises have been presented. The required information for the management of operating assets has been grouped. The areas grouping of operating assets management of the enterprise depending on the stages of its circulation has been carried out. The model of management of debts receivable of the enterprises has been specified. The use of the developed theoretical principles of operating assets management of enterprises in the practice of their activities increases financial results by streamlining the volume and structure of current assets of economic entities.


2020 ◽  
Vol 13 (2) ◽  
pp. 51-57
Author(s):  
V.N. Glaz ◽  
◽  
V.I. Berezhnoy ◽  
T.G. Martseva ◽  
E.V. Berezhnaya ◽  
...  

The mechanism of public policy in the regulation of public relations is built on the skillful combination of prohibitions of restrictions on the one hand, and laxity and opportunities on the other. But weakening state control may increase the level of risk to relationships. This is most clearly evident in international economic relations, where not only individual States that assume responsibility by becoming parties to conventions, agreements and treaties, but also individuals and entities that do not always support the policy of the State in the practice of implementing signed contracts, are parties. Russia pays special attention to a reasonable combination of the country’s economic interests and common interests within the framework of integration associations. The Russian customs authorities, represented by the Federal Customs Service, are one of the agents of state policy in this regard. The purpose of the activity is not only to administer the revenues from foreign economic activity to the budget, but also to protect the economic interests of the state, the participants of the foreign economic activity, professional intermediaries and individual consumers. Therefore, the development of a comprehensive policy of monitoring and assessment of customs risks will reduce the efforts of customs authorities to prevent possible offenses, and thus protect the interests of participants in foreign trade at any level.


2020 ◽  
Vol 9 (10) ◽  
pp. e6109108694
Author(s):  
Tiandra Silva Carvalho ◽  
Ana Carla Pinheiro Lima

Agriculture is the main economic activity responsible for the highest rates of water consumption worldwide. Understanding strategies that combine decreasing the amount of water available and reducing the addition of chemical fertilizers is a major challenge today. Within this context, the work aimed to evaluate the efficiency in promoting growth in tomato seedlings, inoculated with Serratia nematodiphila, submitted to different water deficit conditions. The methodology consisted of using tomato seeds cv. Santa Clara Miss Brasil previously disinfected and inoculated with the Serratia nematodiphila bacterium. The experimental design was completely randomized in the factorial scheme 2 (with bacteria and without bacteria) x 3 (irrigation levels: 100%, 50% and 25% water), making a total of 6 treatments with 6 repetitions. When evaluating the effect of the bacteria Serratia nematodiphila in the treatment with irrigation to 25% of water, it was observed that the average values ​​of the root length of the tomato seedlings was the one that suffered the most stimulus in the root growth when compared to the other irrigation levels. These results suggest that under conditions of greater water deficit the bacteria is able to mitigate drought by promoting root growth.


Author(s):  
A. Kazhmukhametova ◽  
G. Tussibayeva ◽  
B. Akimova ◽  
А.А. Кажмухаметова ◽  
Г.С. Тусибаева ◽  
...  

Properly organized operational and accounting records are essential for controlling the formation of financial results. The article reveals a feature of the economic activity of public catering enterprises, which determines the features of accounting. On the one hand, it is intended to reflect the processes of production (cooking), and on the other - the processes of trade (sales). The costs associated with the sale of products and promotion of products on the market, both industrial and commercial enterprises are defined as the cost of circulation. The paper focuses on the classification and accounting of income and expenses in the field of nutrition. Attention is paid to a relatively new type of service as catering, which has been gaining momentum in recent years. The issue of synthetic and analytical accounting of financial results and disclosure of information in financial statements is discussed. Based on the results of the study, the authors recommended reasonable measures to increase profitability and improve accounting for financial results. Важное значение в контроле за формированием финансовых результатов имеет правильно организованный на предприятии их оперативный и бухгалтерский учет. В статье раскрыта особенность хозяйственной деятельности предприятий общественного питания, которая определяет особенности ведения бухгалтерского учета. С одной стороны, он призван отражать процессы производства (приготовление пищи), а с другой - процессы торговли (реализации). Расходы, связанные с реализацией продукции и продвижением на рынке произведенной продукции, и у промышленных, и у торговых предприятий определяют как издержки обращения. В работе акцентировано внимание на классификации, учете доходов и расходов в сфере питания. Уделено внимание сравнительно новому вид услуг как кейтеринг, который в последние годы набирает обороты. Обсужден вопрос синтетического и аналитического учета финансовых результатов, раскрытия информации в финансовй отчетности. По результатам исследования авторами рекомендованы обоснованные мероприятия по повышению доходност и совершенствованию учета финансовых результатов.


2021 ◽  
Author(s):  
Amalia Yanes Luque ◽  
José Ángel Rodríguez Báez ◽  
Pablo Máyer Suárez ◽  
Pedro Dorta Antequera ◽  
Abel López Díez ◽  
...  

Abstract The small island areas oriented to coastal tourism are highly vulnerable to marine storms, given the fluctuation of this economic sector and the increase of its exposure due to the increasing anthropogenic presence on the coastline. In this context, the storms between 1958 and 2017 are studied here in the most important tourist enclaves of Tenerife and Gran Canaria, located in the municipalities of Arona and Adeje (SW of Tenerife) and in San Bartolomé de Tirajana and Mogán (S-SW of Gran Canaria). In order to perform the analysis, wave data from State Ports (Spain) (SIMAR-44 nodes, Ministry of Transport, Mobility and Urban Agenda of Spain) are used. A statistical study of the phenomena can help establish a threshold for the identification of a marine storm based on a significant wave height (Hs) of 2.7 meters in Arona and Adeje and 1.7 meters in San Bartolomé de Tirajana and Mogán. The application of this threshold identified 144 episodes in the SW of Tenerife and 154 in the S-SW of Gran Canaria. Their behavior is examined from, on the one hand, the duration, seasonality, type of waves and degree of severity that characterizes them; and, on the other, from the state of the atmosphere that concurs in its genesis by means of the Wetterzentrale synoptic maps. Finally, a first assessment of the effects of these stormy phenomena is made using local press reports on drowning, damage to urban furniture and port infrastructures and loss of sand on the beaches.


2021 ◽  
Vol 13 (5) ◽  
pp. 2456
Author(s):  
Francisco Cebrián-Abellán ◽  
María-Jesús González-González ◽  
María-Eva Vallejo-Pascual

This article analyses processes of change undergone by Spanish medium-sized cities during 1981–2011 on the one hand, and 2000–2018 on the other, as they are different sources. We established a classification to show the importance of this type of city starting from the hypothesis that the process is a generalised one in which they behave according to their position in the territory. The dynamics of change are predominantly associated with contexts of economic expansion. The typology was generated based on population and housing variables, which synthesise the role played by economic activity in each city. Additional methodologies were used: firstly, the bibliography on medium-sized cities in different social and cultural contexts was reviewed; secondly, statistical data were selected, compiled and processed using multivariant statistical analyses, and the results mapped. A study of 133 cities was carried out and absolute values and variation rates used to understand the processes of change. As a result, seven representative groups were obtained. The conclusions of the study can be corroborated by different sources.


1996 ◽  
Vol 05 (02n03) ◽  
pp. 315-331 ◽  
Author(s):  
LOVE EKENBERG ◽  
MATS DANIELSON ◽  
MAGNUS BOMAN

We present a theory and a tool for the treatment of problems arising when a decision making agent faces a situation involving a choice between a finite set of strategies, having access to a finite set of autonomous agents reporting their opinions. Each of these agents may itself be a decision making agent, and the theory is independent of whether there is a specific coordinating agent or not. Any decision making agent is allowed to assign different credibilities to the statements made by the other autonomous agents. The theory admits the representation of vague and numerically imprecise information, and the evaluation results in a set of admissible strategies by using criteria conforming to classical statistical decision theory. The admissible strategies can be further investigated with respect to strength and also with respect to the range of values that makes them admissible.


2014 ◽  
Vol 2014 (5) ◽  
pp. 85-101
Author(s):  
Alla Rassadina

The existing interest of researchers in clusters is based on the interdependence between clusters development on the one hand and the acceleration of innovation activity and growing competitiveness on the other. As systems of regional economic activity and innovations, clusters are developing due to the advantage of proximity, shared markets of specialized labor force, knowledge creation and transfer, network of supportive services together with a complex framework of social interaction, producing as a result a profound synergetic effect. The article examines the peculiarities of emergence and development of innovative clusters in advanced economies as well as specific features underlying their competitiveness. Such analysis seems to be of great importance taking into consideration the development of Russian clusters’ innovative component.


Author(s):  
Zamira Acosta ◽  
Jaime Febles

Changes in economic activity on a global scale affect organizations due to modifications on their decision criteria, but also for the permanent character of the change. This situation implies an increase of the competition and also the appearance of new markets and opportunities. On the other hand the innovation not only offers major possibilities to guarantee the organization’s survival but also it allows to increase their competitive capacity; even turning into a generating element of the change and vice versa. But it will be the organization that inserts appropriately the above mentioned innovation, or that uses it better, the one that will be more competitive. The management of the organizational change, in this sense, turns into an influential factor in the creation of future and in the promotion of the available possibilities. This paper analyzes organizational management more adapted to the innovative processes of the Canary companies, as well as the underlying differences in the types of compared enterprises.


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