The solution-seeking behavior of small Hungarian enterprises between 2006 and 2010

This paper describes the results of an investigation into the finance-related innovative ability of Hungarian micro, small and medium sized enterprises (SMEs) by using two datasets (from 2006 and 2010). The author explored SMEs’ levels of openness to new financial solutions and identified features which influence their innovative solution-seeking behavior. Additionally, changes in innovation between 2006 and 2010 were analyzed according to the SME sector and whether there is a correlation between having an active solution seeking attitude and business performance was examined. The findings show that shared/multiple ownership in businesses (having interests in different enterprises simultaneously) has a significant positive effect on flexibility and innovative ability. However, the size of the business, industrial sector, type of ownership and market of the SME also have some effect. Furthermore, the hypothesis that an active solution-seeking attitude increases after-tax performance per employee was confirmed

Optimizing Urban Distribution Routes for Perishable Foods Considering Carbon Emission Reduction

The increasing demand for urban distribution increases the number of transportation vehicles which intensifies the congestion of urban traffic and leads to a lot of carbon emissions. This paper focuses on carbon emission reduction in urban distribution, taking perishable foods as the object. It carries out optimization analysis of urban distribution routes to explore the impact of low carbon policy on urban distribution routes planning. On the base of analysis of the cost components and corresponding constraints of urban distribution, two optimization models of urban distribution route with and without carbon emissions cost are constructed, and fuel quantity related to cost and carbon emissions in the model is calculated based on traffic speed, vehicle fuel quantity and passable time period of distribution. Then an improved algorithm which combines genetic algorithm and tabu search algorithm is designed to solve models. Moreover, an analysis of the influence of carbon tax price is also carried out. It is concluded that in the process of urban distribution based on the actual network information, the path optimization considering the low carbon factor can effectively reduce the distribution process of CO2, and reduce the total cost of the enterprise and society, thus achieving greater social benefits at a lower cost. In addition, the government can encourage low-carbon distribution by rationally adjusting the price of carbon tax to achieve a higher social benefit

Laporan Kerja Magang Pelaksanaan Kewajiban Perpajakan Di PT Paramount Enterprise International

The internship was conducted at PT Paramount Enterprise International in the Accounting and Taxation division. The tasks performed during the internship were printing evidence of electronic income tax Art 21 and value added tax, printing SPT value added tax, entering input tax invoice using barcode scanning application, making SPT and withholding income tax Art 23 and tax Art 4(2), checking completeness of property sale and purchase documents, preparing recapitulation of return notes, making proof of value added tax receipts, making and checking the completeness list of SKB letters, making value added tax payment dispositions, creating ID Billing for final tax, reporting SPT value added tax using the e-filing application, preparing recapitulation of Art 21, Art 23 and Art 4(2), and preparing recapitulation of the SPT value added tax. The implementation of the internship at PT Paramount Enterprise International went well, but there were obstacles that were found during the internship. When entering replacement tax invoices input with the e-Invoice barcode scanning system, replacement input tax invoices cannot be scanned because there are only normal tax invoices, no replacement tax invoices, and there is an input tax invoice that has been scanned before. The solution was tax invoice number that cannot be scanned, then given to the field supervisor to find back the normal tax invoice. Checking the completeness of the property sale and purchase document, there is a document that does not have a document proof of tax revenue so that the property sale and purchase document is incomplete. The solution was to separate the incomplete property sale and purchase documents, then notify the field supervisor of the incomplete property sale and purchase documents to find the missing documents. Suggestions for tax department to improve the performance is tax department should report normal tax invoice and a replacement tax invoce if there is a replacement tax invoice when receiving tax invoice from client so tax invoice that could be scanned, tax department should separate scanned tax invoice so that it is not mixed with tax invoice that has not been scanned, tax department should always attach a document proof of tax revenue in every property sale and purchase transaction, and preparing recapitulation after checking the completeness of the property sale and purchase documents