The Effect Of The Vat Rates Differences To Horticultural Enterprises’ Competitiveness In Estonia And Latvia

Magistritöö Majandusarvestuse ja finantsjuhtimise õppekavalAiandussektor on võrreldes teiste sektorite ettevõtjatega investeeringutoetuste tingimuste suhtes ebavõrdses seisus. Suur osa toetusi on seotud põllumajandusmaa pindalaga ning Eestis on aiandussektori osakaal kogu kasutatavast põllumaast marginaalne osa. Seetõttu on mitmed Euroopa Liigu liikmesriigid rakendanud aiandussektori toetamiseks kodumaisele puu- ja köögiviljale vähendatud käibemaksumäära. 2018. aastal võttis Läti valitsus vastu otsuse kehtestada puu- ja köögivilja kodumaisele toodangule endise 21% asemel käibemaksumäära 5%. Magistritöö eesmärk on uurida, kuidas mõjutab käibemaksumäära langetamine Eesti ja Läti aiandusettevõtete konkurentsivõimet. Eesmärgi saavutamiseks koostati kolme Eesti aiandusettevõtte 2019. aasta majandusaasta aruannete põhjal mudelarvutused käibemaksumäära langetamise mõjust ettevõtte finantstulemustele ning leiti konkurentsivõimet iseloomustavad suhtarvud. Seejärel leiti samad suhtarvud uuritavate Eesti ja Läti ettevõtete kohta ning võrreldi neid riikide lõikes ja Statistikaameti tegevusvaldkonna andmetega. Analüüsi tulemusena selgus, et uuritud Läti ettevõtete konkurentsivõime ei muutnud võrreldes Eesti sarnaste ettevõtetega perioodil 2018-2019 märkimisväärselt. Mudelarvutuse suhtarvude analüüsis selgus, et ettevõtte majandustulemused paranevad vaid vähesel määral, kui käibemaksumäära vähendamise järgselt langevad käibemaksu sisaldavad müügihinnad. Kuna varasema uuringu alusel Lätis peale 2018. aastat puu- ja köögivilja tarbijahinnad muutusid, siis ei omanud maksumäära muudatus uuritud ettevõtete majandustulemustele olulist mõju. Mudelarvutuse põhjal oli ettevõtete tulemustes näha aga olulist paranemist olukorras, kus käibemaksu sisaldav müügihind jäi maksumuudatusele eelnenud tasemele.The horticultural sector is at a disadvantage compared to companies in other sectors in terms of investment support. A large part of the support is related to the area of agricultural land, and in Estonia the share of the horticultural sector in the total utilized agricultural area is a marginal part. As a result, several EU Member States have applied a reduced VAT rate to domestic fruit and vegetables to support the horticultural sector. In 2018, the Latvian government decided to introduce a reduced VAT of 5% on domestic production of fruit and vegetables instead of the previous 21%. The aim of the master's thesis is to study how lowering the tax rate affects the competitiveness of Estonian and Latvian horticultural companies. To achieve this goal, model calculations of the impact of reduced VAT rate on the company's financial results were compiled on the basis of the 2019 annual reports of three Estonian horticultural companies, based on which the ratios characterizing competitiveness were found. Analysis showed that the competitiveness of the studied Latvian companies did not change significantly compared to similar companies in Estonia in the period 2018-2019. The analysis of the model calculation ratios showed that the company's financial results will improve only slightly if the sales prices including VAT decrease after VAT. According to an earlier survey, as consumer prices of fruit and vegetables changed in Latvia after 2018, the change in the tax rate did not have a significant effect on the economic results of the surveyed companies. However, based on the model calculation, the results of the companies showed a significant improvement in a situation where the sales price including VAT remained at the level before the tax change

Impact of innovation climate on individual and organisational level factors in Asia and Europe

Organisation climate plays an important role for the innovation of an organisation. The purpose of this paper is to investigate connections between the innovation climate and individual and organisational level factors. Surveys were conducted among Japanese, Chinese, Estonian, Czech and Slovakian enterprises. Linear regression analysis was conducted. The results of an empirical study show that the innovation climate predicts differently some individual and organisational level factors in studied countries. Two innovation climate facets – commitment and freedom predict individual level factors– attitude toward the firm in all 5 countries. In two studied Asian countries, Japan and China, commitment predicts meaning of work and job satisfaction whereas in all three new European Union member states some links between facets of the innovation climate and individual meaning of work and job satisfaction were missing. Although individual job satisfaction and meaning of work in is still shaped by to some extent different mechanisms in studied countries, implications of the innovative climate for organisation are more similar, at least in industries that are influenced by rapid technological development and globalization

Connections between organisational culture, leadership and the innovation climate in Estonian enterprises*

Abstract The purpose of this paper is to investigate connections between organisational culture, leadership and the innovation climate. A survey was conducted in Estonian electricalelectronic machine, retail and machine-building enterprises. The research questions are following. How do four organisational culture types -hierarchy, market, clan and adhocracy according to According to Leader-Member Exchange (LMX) theory suggests that leaders do not use the same style in dealing with all subordinates, but rather develop a different type of relationship or exchange with each subordinate (Dansereau, Graen, & Haga, 1975; In this study, authors examine the innovation climate, that is the degree of support and encouragement an organisation provides its employees to take initiative and explore innovative approaches is predicted to influence the degree of actual innovation in that organisation In order to find connections between organisational culture types, leadership styles and the innovation climate in Estonian enterprises, the authors conducted an empirical study in [2007][2008]. The research was done in Estonian enterprises with 623 respondents. A linear regression analysis was conducted in order to analyse connections between four organizational culture types, three leadership factors and the innovation climate. E-Leader Vietnam 2011 Authors used Leader-Member Exchange (LMX) scale with 8 items. 3-factors: affect, loyalty and professional respect were assessed in current research. Based on the relevant literature authors developed two general propositions: (1) four organisational culture types -clan, hierarchy, market and adhocracy predict leadership factors -affect, loyalty and professional respect, (2) leadership factors -affect, loyalty and professional respect predict the innovation climate. The results of an empirical study show that market organizational culture type predict leadership factors -affect, loyalty and professional respect. Hierarchy culture type predicts leadership factors -affect and loyalty. Clan and adhocracy culture types predict leadership factor -professional respect. The results of an empirical study show that leadership factorsloyalty and professional respect predict the innovation climate in Estonian enterprises. The model subsequently developed explains how four organizational culture types predict three leadership styles and how these leadership styles predict the innovation climate

Rahvusvaheline vaade õpetamisele ja õppimisele. OECD rahvusvahelise õpetamise ja õppimise uuringu TALIS 2013 tulemused

OECD rahvusvaheline õpetamise ja õppimise uuring TALIS (OECD’s Teaching and Learning International Survey TALIS) on rahvusvaheline võrdlusuuring, milles uuritakse õpetajate töökeskkonda ja õppekeskkonda koolides. TALIS-e uuringut korraldab Majanduskoostöö ja Arengu Organisatsioon (OECD) ning selles osales 2013. aastal 34 riiki, teiste hulgas Eesti. TALIS-e uuringu eesmärk on pakkuda asjakohast, rahvusvaheliselt võrreldavat ja vajalikku informatsiooni eesmärgiga aidata riikidel üle vaadata ja kindlaks määrata oma hariduspoliitika, et arendada välja tipptasemel õpetaja elukutse. Koolijuhtidel ja õpetajatel on võimalus anda oma panus hariduspoliitilisse analüüsi ja võtmevaldkondade arengusse. TALIS-e uuringut korraldatakse osalevate riikide uuringukeskuste, OECD, IEA Sekretariaadi, IEA andmetöötlus- ja uuringukeskuse ning Kanada Statistikaameti omavahelise koostööna.https://www.hm.ee/sites/default/files/talis2013_eesti_raport.pd

Cultura organizacional: evolución en la medición

La cultura organizacional es conocida universalmente como el conjunto de significados compartidos y creencias en poder de una colectividad; su estudio evidenciará la forma como trabajan las empresas y las conductas que sus miembros toman al enfrentarse a diferentes situaciones. El presente artículo acerca al lector al concepto de cultura organizacional a partir de autores destacados en la historia, y registra el progreso cronológico en los métodos de medición, iniciando desde la observación y análisis psicológico hasta la elaboración de instrumentos especializados que midan el comportamiento de las personas y su influencia en la organización. Todo esto, con el fin de respaldar el avance científico regional, al considerar diversos estudios como precedente para futuras investigaciones.Organizational culture is known universally as the set of shared meanings and beliefs held by a community. The study of Organizational culture will reveal the way of how factories operate and the stance that they take whendealing with different situations. This article presents to the reader with the concept of organizational culture from the best known authors throughout history; furthermore it provides the chronological progress in measurement methods, starting from observation and psychological analysis of the concept, to the preparation of specialized tools to measure people’ behavior and its influence on the organization. All this, in order to support regional scientific progress, on considering several studies as a precedent for future research