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Wyszukujesz frazę "Hammer, Juraj" wg kryterium: Autor


Wyświetlanie 1-2 z 2
Tytuł:
The impact of the route of transport on price formation in road freight transport
Autorzy:
Jaśkiewicz, Marek
Hammer, Juraj
Poliak, Miloš
Powiązania:
https://bibliotekanauki.pl/articles/27315868.pdf
Data publikacji:
2018
Wydawca:
STE GROUP
Tematy:
offer
demand
road transport
price
costs
transportation
oferta
popyt
transport drogowy
cena
koszty
transport
Opis:
In general, transport companies have an unimportant role in the business market, in order to achieve the required sales and the related profit. Competition in road transport is great and enforcement from a large number of carriers is considerable. It is the price for the transport of goods that plays the most important role how to get the carrier and the customer who wants the lowest transport price. On the contrary, the carrier would like to get the highest amount for the shipment. A compromise between these two requirements should form the required shipping price. Pricing involves a factor other than costs, the attractiveness of the transport destination, in terms of the possibility of return utilization the vehicle. The aim of the paper is to verify the hypothesis, that the cost of transport is affected not only by the carrier's costs, but also the target destination of the ordered shipment.
Źródło:
New Trends in Production Engineering; 2018, 1, 1; 119-125
2545-2843
Pojawia się w:
New Trends in Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reimbursement of excise duty on minerals oils
Autorzy:
Jaśkiewicz, Marek
Hammer, Juraj
Poliak, Miloš
Więckowski, Dariusz
Powiązania:
https://bibliotekanauki.pl/articles/27315879.pdf
Data publikacji:
2018
Wydawca:
STE GROUP
Tematy:
mineral oils
reimbursement
excise duty
taxes
freight transport
oleje mineralne
zwrot kosztów
podatek akcyzowy
podatki
transport towarowy
Opis:
Enterprise in the EU is currently a single market business, but on which the conditions are not completely unified. In the case of mineral oil excise duty a minimum level of taxation is set by EU rules, but individual states do not strictly prescribe a specific rate of tax. It is a fact for international road transport, that there are states on the route of transport, where it is preferable to pump fuel. Because the mineral oil tax is an income of state budget in concrete state, is good for the state, if the carrier pumps fuel on the territory of that state. For carriers who only drive within the country the higher tax rate is more advantageous in terms of choice. For this reason, some EU countries apply for the selected group of entrepreneurs, the refund of excise duty due to the use of carriers in their territory and to achieve higher tax deduction in cumulative terms. The purpose of this contribution is to identify the possibilities for refunding excise duty in the Slovak Republic and to propose a procedure for assessing the effects of the refund of excise duty on mineral oils.
Źródło:
New Trends in Production Engineering; 2018, 1, 1; 191-196
2545-2843
Pojawia się w:
New Trends in Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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