Local heat, local food: integrating vertical hydroponic farming with district heating in Sweden.

Decarbonizing strategies of the retail sector following the Paris Agreement

Strategies to Manage Transfer Pricing Risks by Emmanuel Lah Kanee MBA, Webster University, 2003 BS, Rivers State University of Science & Technology, 1991 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration

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Strategies to Manage Transfer Pricing Risks

The aim and purpose of this paper is to point out to the quality of financial performance and efficiency of food retailers in Serbia, as well as measures for improvement in the future, based on theoretical knowledge and empirical analysis using AHP-TOPSIS methods. The problem of analyzing the financial performance of all companies, which includes trading companies, is very topical, significant and complex. Consequently, mathematical methods and models have lately been increasingly used. With this insight in mind, this paper investigates the financial performance and efficiency of food retailers in Serbia using AHP and TOPSIS methods. Of all the observed optimization criteria (cost of goods sold, operating costs, gross margin and net profit), the most significant was the cost of goods sold. The most efficient food retailer in Serbia is Aman. The Mercator-S Company is inefficient. In order to improve the efficiency of food retailers in Serbia, it is necessary to apply the Western business models (private brand, multichannel sales, organic food sales and others), the concepts of strategic management accounting and to strengthen the digitalization of business.

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Analyzing financial performances and efficiency of the retail food in serbia by using the ahp – topsis method

This paper contains the attempt to evaluate the activity development efficiency of small wineries in the Republic of Serbia as insufficiently used development potential of one industry branch. Small wineries represent an activity which is currently being developed and it is expected that it will, as it is the case in developed countries, contribute to the total economic development and employment, development of brand as recognizable brand of wine from this region and start further recognizable development of this branch as family business in the country and abroad. The analysis was performed using the non-parametric linear programming model DEA (Data Envelopment Analysis). The aim of this paper is that, using the analysis of financial statements and the effectiveness of representative wineries belonging to the category of small enterprises, a rational strategic decision-making is provided.

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The efficiency analysis in small wineries in the republic of serbia

The analysis of the effects of applying the concept of
sustainable development in retail has been attracting interest
recently. In that context we have considered greenhouse
gases emission in retail. This is achieved by using modern
ecological technology in business – through the whole food
value chain. The goal is to achieve the planned reductions
of carbon dioxide in retail food, which positively reflects
the overall performance of food retailers. This empirical
research is mainly based on the analysis of the original
sustainable reports officially disclosed by selected food
retailers. These reports are now an integral part of the
integrated reporting on performance of global food
retailers. Having been universally important, harmonized
regulations on sustainable retail food reporting are being
increasingly applied as a data source for more efficient
environmental management. In the future, this will enable
the comparative analysis of the carbon dioxide emission of
global and other food retailers.

/pdf/carbon-dioxide-emissions-in-retail-food-57t74oj5ed.pdf

Carbon dioxide emissions in retail food

About 70 % of today's world trade takes place between related companies. Transactions between them are called assignment or transfer, and the prices at which the group of related companies accounted value of the purchase and sale of financial results, are called transfer pricing. The main aim of this paper is to determine the impact that transfer pricing has on the creation of international tax issues. Transfer prices between related parties may substantially differ from the prices created for the same or similar transactions between unrelated individuals in a free market. Transfer prices are an important tax issue which is characterized by increasing complexity and level of commitment of tax authorities around the world on this issue.

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Maximizing profit after taxation by efects of transfer prices in multinational companies

The paper has two research goals. The first goal is to investigate the prevalence of certain techniques of strategic management accounting in large companies in Bosnia and Herzegovina (hereinafter BiH), while the second research goal is to analyze the dependence of the number of strategic management accounting techniques used and the degree of development of the cost system in the company. For the purposes of this research, we collected survey questionnaires from 110 large companies based in BiH. The results of the research show that the three most common techniques of strategic management accounting in large companies in BiH are: Quality Costing (52.73%), Strategic Pricing (51.82%) and Benchmarking (50.91%), while the least common techniques are: Life Cycle Costing (11.82%), Attribute Costing and Integrated Performance Management Systems (with 12.73% each), and Activity Based Costing/ Management (17.27%). One-way analysis of variance (ANOVA) tested the differences in the number of strategic management accounting techniques used and the level of development of the cost system in companies. Companies that applied on average two techniques of strategic management accounting belonged to the first level of development, those that applied on average four techniques belonged to the second level of development, while companies that have the third level of cost system development on average applied six techniques of strategic management accounting. There were no companies in the sample with the fourth and fifth level of development of the cost system.

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Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

Srđan Lalić

Papers

Carbon dioxide emissions in retail food

Maximizing profit after taxation by efects of transfer prices in multinational companies

Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina