Sale Of Goods Research Articles

Import and sale of goods in the EAEU: what sanctions apply to violators of customs legislation?

The article analyzes measures of administrative and criminal liability for the illegal import of goods into the territory of the EAEU. In addition, the author presents the necessary documents that importers of products need to complete to import goods into the EAEU.

Використання комп’ютерних технологій в епоху цифрової економіки

The article is devoted to the assessment of the use of computer technologies in the economy. The impact of digital technologies on the development of domestic companies is described, changes in economic indicators are evaluated, taking into account the implementation of digital economy solutions. The article discusses the use of computer technologies in the agricultural sector, the medical industry and the sphere of State regulation. Real examples of the introduction of automation and robotization at large production enterprises and their positive impact on the economic condition of the company, in compliance with environmental norms and standards of Industry 5.0 are presented. When considering the agrarian industry, progressive strategies for the use of artificial intelligence, Big Data technologies, remote process control are allocated, which increased competitiveness and contributed to the transition of companies from the local market to the international one. In the course of a heuristic study of the medical field, it was found that robotization affected the improvement of economic indicators, which was caused by an increase in the efficiency and quality of production of medicines with the international GMP standard. It is found that the computerization of document management and time management systems contributed to improving the level of trust in public medical services provided by doctors. The analysis of statistical data has shown that the number of enterprises using digital technologies in the management and sale of goods is increasing, so the introduction of automation and robotization is necessary to improve the performance of enterprises. Analysis of the volume of digital trade in monetary terms showed a significant increase over the studied period of time due to the introduction of computer technologies. The article states that digitalization and automation have a positive impact on the economic activity of companies not only at the micro level, since the digitalization strategies of companies can be transferred to the macro level and applied in all spheres of life. Prospects for further research include an analysis of the economic impact of digitalization, the search for optimal solutions for automating processes while reducing the cost of technology.

ORGANIZATION OF ACCOUNTING OF THE COSTS OF THE MAIN (OPERATING) ACTIVITIES OF THE COMMERCIAL ENTERPRISE

The article examines the organization of cost accounting of the main (operational) activity of a trading enterprise, i.e. it ensures the continuous movement of assets in the form of goods from production enterprises of various forms of ownership to direct consumers. It has been proven that in order to ensure trade activities, enterprises carry out transactions of purchase and sale of goods, which are the most important and significant part of the enterprise's assets. They occupy a special place in the composition of property and dominant positions in the cost structure of trade enterprises. The main task of a trading company is to provide the most complete and optimal assortment of goods for trade transactions with both wholesale and retail customers. The rate of growth of the volume of sales of products, improvement of their quality directly affects the volume of expenses and profit of a trading enterprise. The accounting activity of “Solodka Mriya-Vinnytsia” LLC was analyzed. The accounting system at “Solodka Mriya-Vinnytsia” LLC was considered, which ensures the maximum efficiency of all accounting procedures, implementing the main functions – informational, analytical and control. The organization of accounting provides a certain structure and procedure for its implementation at the enterprise for the most complete display of accounting information to meet the needs of users. In a broad sense, the accounting organization of “Solodka Mriya-Vinnytsia” LLC is understood as ensuring the work of the accounting service as a whole, and in a narrow sense - ensuring the solution of a specific accounting task. It has been established that all trade enterprises operate according to the principle of commercial settlement, as well as “Solodka Mriya-Vinnytsia” LLC, which includes the following main aspects: full legal and economic independence; self-financing; self-calculation; legal and financial responsibility for the results of their activities. With the help of commercial calculation, “Solodka Mriya-Vinnytsia” LLC ensures self-sufficiency of its own economic activity, fulfills its financial obligations to other enterprises and the budget, ensures its own development, expanding and renewing the material and technical base, stocks of goods and material values.

AWARENESS AND SATISFACTION LEVEL OF GST AMONG RETAILERS

The Goods and Service Tax (GST), the biggest reform in India’s indirect tax structure since the economy began to be opened up 25 years ago at last looks set to become a reality. The Constitution Amendment Bill finally got the nod of Rajya Sabha. The government successfully stitched together a political consensus on the GST Bill to pave the way for the much-awaited rollout of the landmark tax reform that will create a common market of 1.25 billion people. GST will be a game-changing reform for the Indian economy by developing a common Indian market and reducing the cascading effect of tax on the cost of goods and services. It will impact the Tax structure, Tax incidence, and Tax computation. Tax payment, Compliance, Credit utilization, and reporting led to a complete overhaul of the current indirect tax system. Law provides for a period that may extend to five years, based on the recommendations of the GST Council. Here, every taxpayer will be issued a 15-digit common Identification Number which will be called a “Goods and Service Identification Number” (GSTIN) a pan-based number. GST is a consumption-based tax levied on the sale, manufacturing, and consumption of goods and services at the national level. Many taxes have been subsumed under the GST Act.

Explaining the rules governing the sale of defective goods in the context of misrepresentation and “culpa in contrahendo”

A opção do legislador português de regular a venda de coisas defeituosas no quadro do erro e da “culpa in contrahendo” foi criticada desde o início, e sobre ela se pronunciaram alguns dos mais ilustres juristas portugueses; volvidos mais de cinquenta anos sobre o início da vigência do Código Civil, e apesar da questão continuar em aberto, a tese prevalecente, nomeadamente junto do Supremo Tribunal de Justiça, parece apontar no sentido de o regime da venda de coisas defeituosas previsto nos artigos 913.o e ss. combinar aspetos do erro e do cumprimento defeituoso; porventura em contracorrente, avança-se, ainda que a traço largo, uma hipótese interpretativa em linha com aquela que se afigura ter sido a opção legislativa.

Time Series Analysis and Prediction of the Total Retail Sales of Social Consumer Goods in China

Time Series Analysis and Prediction of the Total Retail Sales of Social Consumer Goods in China

Инвестиционная деятельность КНР в Кыргызской Республике

The article discusses the investment infusion of China into the economy of Kyrgyzstan in 1992–2022. The independence of the countries of Central Asia in 1991 meant a fundamental change in the geopolitical environment for the PRC: small sovereign countries appeared in the Western part of China, internal and external courses and development prospects were connected with each other. The Chinese government was sure that this region would play an important role for them, especially they could act as a source of resources for the Chinese economy. In addition to the common border with the west of China, this region has overland communication routes with China, which contribute to maintaining very close trade and economic relations, Central Asia exports energy and natural resources, and the region is a market for Chinese investment and sales of material goods. China’s investment activity has developed in Kyrgyzstan mainly in the mining industry, energy, promotion of infrastructure projects, construction of joint ventures and other sectors of the economy. The authors, analyzing the investment relations of the two countries, classified them into three stages, show their specific impact on bilateral relations, and also consider the impact of investment cooperation on partners, which has been developing rapidly since 2013 under the One Belt, One Road project. Investment relations between China and Kyrgyzstan are accompanied by both successes and contradictions. From here they face many problems, and in this regard, both sides must adjust their approaches to cooperation. The study as a whole is based on extensive factual material, the latest sources, including data from the National Statistical Committee of the Kyrgyz Republic, and legal documents of the two countries. The analysis shows that the development of investment relations is part of the strategy of China’s foreign policy and foreign economic progress – the formation of stable states, including Kyrgyzstan, around its own borders, for which Beijing implements investment projects at the regional level. Also, the presence in the country of a large Uyghur diaspora, as well as the Muslim population of the Kyrgyz as a whole, requires China to make great efforts and various tools to establish cooperation and implement joint projects. In addition, Kyrgyzstan is one of the main channels for diversifying energy supplies to China. However, the fall in the pace of economic development on a global scale due to the pandemic, fluctuations in world prices for energy resources lead to the fact that Kyrgyzstan is also interested in cooperation with China. It is obvious that China’s influence in the region as a whole and in Kyrgyzstan in particular will grow, and, consequently, investment cooperation between the two countries will also develop.

The method of calculating price reductions in contracts for the international sale of goods

The method of calculating price reductions in contracts for the international sale of goods

A Comparative Analysis of the Advantages and Disadvantages of the Implementation of United Nations Convention on Contracts for the Sale of Goods (CISG) by Sri Lanka and UK

A Comparative Analysis of the Advantages and Disadvantages of the Implementation of United Nations Convention on Contracts for the Sale of Goods (CISG) by Sri Lanka and UK

Procedural conditions for avoidance of the contract for the international sale of goods

Procedural conditions for avoidance of the contract for the international sale of goods

ВЫБОР МОДЕЛИ УПРАВЛЕНИЯ ЗАПАСАМИ В РОЗНИЧНОЙ ТОРГОВЛЕ

The organization of effective product distribution in retail trade is based on the choice of a flexible production program for the production of products, the correct distribution channel and coordination of the work of transport units and warehouse facilities at all stages of product promotion in the retail network. First of all, the effective interaction of transport and warehouse is achieved by choosing the appropriate inventory management strategy in warehouses in the finished product distribution system. The article discusses the issues of choosing an effective inventory management model for organizing a transit form of goods movement in retail trade. Using the example of organizing the delivery of alcoholic beverages from the wholesale warehouse of Siberian Vodka Company LLC in Kemerovo (SVK LLC) to the stores of the Begemag retail chain, the effective interaction of the transport and warehouse subsystem of commodity movement is analyzed. The uneven delivery of products to Begemag stores is shown, which is explained by uncoordinated actions between transport and warehouse departments. Based on statistical processing of information, a linear relationship is established between delivery times and consumption volumes in Begemag stores, which, in the future, is the basis for determining the projected volumes of product deliveries and time intervals between regular deliveries, reducing the level of insurance stocks in the warehouses of the retail chain and leveling the uneven volume of deliveries to the places of sale of goods. Using the example of four stores of the Begemag retail chain, the effectiveness of the application of the inventory management model considered in the article is shown, which allows to free up more than 2 million rubles per year due to coordinated interaction of departments of the transport and warehouse subsystem of commodity movement management.

КОНКУРЕНЦІЯ: ГЕНЕЗИС ІСТОРИЧНИХ ПІДХОДІВ ТА СУЧАСНІ ФОРМИ КОНКУРЕНТНИХ ВІДНОСИН МІЖ СУБ’ЄКТАМИ ГОСПОДАРЮВАННЯ

Competition is one of the key categories and an integral attribute of a market economy. The ambiguity of this phenomenon forms many of its definitions, various concepts and methods of its research. Despite the general development of economic science and improved understanding of the functioning mechanism of the market economic system, there is still no generally accepted theory of competition. At the same time, the need to create such a theory is constantly growing due to profound changes taking place in the economic systems of states. These transformations provoke the emergence of new forms of competitive relations between subjects of the world market, which are related to the impact of scientific and technological progress on economic development. The article examines and summarizes various concepts of prominent scientists regarding the interpretation of the "competition" category, examines the evolution of the theory of competition, and identifies the features of modern competition. In general, competition is considered in the article as: rivalry between subjects on the market; the mechanism of regulation of supply and demand in the market, competition between the traditional and the innovative. There are three main levels of competition between market entities. Much attention is also focused on the examination of this category, based on three approaches to its interpretation (behavioral, structural and functional). The behavioral approach to the concept of "competition" involves the struggle of enterprises among themselves, which is conducted for the most favorable conditions for the sale of goods. According to the structural approach, the concept of competition has strengthened its position due to its consideration as a competition rather than a rivalry. The functional approach outlines the place and meaning of competition in the economy. On the basis of this study, it was concluded that the implementation of innovations is the main mechanism for achieving sustainable competitive advantages, and more and more modern companies are reorienting their strategies based on cooperation in business instead of competition.

Application Of Data Mining To Analyze Sales Data At Pebi Stores Using Apriori MethodApplication Of Data Mining To Analyze Sales Data At Pebi Stores Using Apriori Method

Toko Pebi is one of the business places that sells various kinds of household items such as plastic chairs, spring bads, sofa bads, dining tables, and others that can be purchased by consumers. The purpose of this research is to provide information on which items are in greatest demand and which items are less in demand through the a priori algorithm. The application of data mining to analyze sales data at Toko Pebi is used to provide information on the results of the analysis of sales data at Toko Pebi every month which can be used as a parameter in managing the inventory of goods at Toko Pebi, besides that it can provide information on the items that sell the most at Toko Pebi. In analyzing the sales data, the Apriori Method has been applied, so that the stages of the final results of the analysis go through the stages of the Apriori Method by meeting the minimum support and minimum confidence that have been previously determined. Based on the results of tests that have been carried out on a sample of data for December 2022 as many as 30 transactions, it is found that the sales of goods that are most in demand by the community are dining chairs and dining tables that meet the minimum support of 20% and confidence of 50%.

국제물품매매계약에 관한 UN협약의 적용을 위한 내적흠결과 외적흠결에 대한 판례 경향

Purpose : In international sales contracts, even though the United Nations Convention on Contracts for the International Sale of Goods (CISG) is primarily applied, issues arise when the CISG lacks specific regulations or when its substantive content is insufficient. This study examines foreign case law related to such external and internal defects within the CISG framework.
 Research design, data, methodology : In the 2021 Supreme Court decision (case number 2021다269388), the court highlighted the lower courts' failure to consider international legal elements and instead applying domestic law to international sales contracts. In this study, we analyzed foreign case law concerning the issues of applying the CISG versus domestic law, as well as external and internal defects in the context of these laws.
 Results : Through this research, we were able to review case law from various countries regarding the preferential application of the CISG in international sales contracts. Additionally, in many cases involving external and internal defects, we observed the application of domestic law in accordance with principles of private international law, or the necessity to apply other international conventions.
 Conclusions : This research underscores the importance of a deep understanding and knowledge for the appropriate application and interpretation of the CISG in international transactions. It suggests the need for an international and comprehensive approach to legal issues related to international trade in the future, emphasizing the significance of understanding the application of international law both in education and in practice.

THE CRIMINAL LIABILITY FOR ILLEGAL BANKING ACCESS WHICH HARMS STATE FINANCES

The misuse of developments in information technology has in fact given rise to a new mode of theft crime, namely the development of theft by certain parties who use electronic means. The purpose of this research is to know and analyze the Scope of Cyber Crime by accessing electronic banking systems that harm the Bank's finances, Legal Protection for Banks That Suffer Losses Due to Actors Accessing the Bank's Electronic System, Criminal Liability for Cyber Crime Actors By Accessing Electronic Banking Systems That Harm State Finances. The research method used is library research (library study), in legal research the normative juridical approach method or library law. This crime is often perceived as a crime committed in the cyber area. The mode of operation of this crime continues to develop, along with technological developments. Crimes that arise as a result of the misuse of technological advances are cyber crimes by accessing electronic systems. Cyber Crimeas a crime that uses computer technology as the main component which is very detrimental and disturbing to society is a form of crime found in the mass media, namely all kinds of use of computer networks. Electronic Information and Transactions in the form of cellphones, laptops, internet. Because of this, Cyber Crime is often a reported modes of operation also vary, ranging from fraudulent sales of goods, embezzlement, fraud through stock investment, hijacking customers' ATMs and so on.

E-COMMERCE IN UKRAINE: TAXATION CHALLENGES AND GLOBAL TRENDS

The economic sector of Ukraine has experienced transformative shifts toward e-commerce. This prosperous sphere of the digital economy attracts much prominence among legislative bodies since its growth rates increase annually, making the issue of taxation urgent. The article is aimed at monitoring the status of e-commerce through the prism of the development and spread of e-commerce in the domestic segment of the Internet, the impact of e-commerce on the national economy, and also at developing proposals for improving certain aspects of the taxation of business entities in Ukraine with due regard for the positive international experience and minimising the risks of fraud in the sale of goods (services) on the Internet. The study employs a combination of general theoretical and economic-mathematical methods, which are fundamental to scientific inquiry. This article presents research findings related to several key aspects. First, it examines the development and proliferation of e-commerce within Ukraine. Second, it elucidates the impact of e-commerce on the national economy. Additionally, the article addresses pertinent issues regarding the taxation of entities engaged in e-commerce within contemporary contexts. Moreover, it delves into the complex problem of protecting e-commerce participants from online fraud. Finally, the article suggests measures that can positively affect the taxation framework governing e-commerce and minimize the associated risks of fraudulent activities within the online marketplace. The author provided general conclusions on legislative changes against the background of the development of online commerce, analysed the peculiarities of the development and functioning of e-commerce under martial law, and, based on data from other countries, formed a unified vision of further changes in this area. The materials presented in this article hold practical value for a diverse audience, including scholars and practitioners in the field of e-commerce, educators at higher education institutions, and stakeholders concerned with the continued development and regulation of e-commerce

Research of the Competition Level for Manufacturers and Distributors of the Pharmaceutical Market in Ukraine

The article analyzes the development of the pharmaceutical market of Ukraine, proves the prospects of this industry in terms of the impact on the national economy and indicators of dynamics in the period from 2018 to 2021. During this period, the influence of global processes on the dynamics of the production indicators and sale of goods in the pharmaceutical market, the impact of the COVID pandemic is assessed and its consequences, as well as the beginning of a full-scale war of the RF against Ukraine.
 A retrospective study about the development of the main players of the pharmaceutical market in Ukraine at all levels of the medical products-representatives movement: from production to distribution of products by distributors, taking into account the national and foreign affiliation of a specific counterparty. The level of market monopolization was evaluated according to the Lind and Herfindahl-Hirschman indices, which are the most common methods among scientists for identifying the level of market concentration. It is illustrated that newly created and small enterprises of the pharmaceutical market, which constitute a competitive environment in the industry, deserve special attention. According to the results of the analysis, enterprises with an extremely high level of market concentration for manufacturers and distributors were also identified: “Farmak” and “Darnytsia” and “Optima-Pharm LTD” and “BaDM”, respectively.
 Among the manufacturers, a comparative analysis of structures in dynamics using the coefficient of structural shifts was additionally applied - to generalize the intensity of changes for 2021 and 2022. In the structure of distributors, particular attention is also paid to the enterprise «Venta LTD», which closes the top three enterprises in the farm industry, but has a risk of nationalization due to the share of Russian capital in the total assets of the enterprise, which gives time to other suppliers to occupy places on the trade niches, forming an oligopoly on market. As a result, specific decisions regarding state regularization as a way to solve the problem of pharmaceutical market monopolization by some of its representatives, related to the main principles of ensuring a competitive environment: transparency, control, support and protection of enterprises, are given to the conducted analysis. The specified information constitutes a promising direction of research – cooperative relations between manufacturers and distributors for the establishment of a logistics chain in today’s conditions.

Pengaruh Economic Value-Added dan Market Value Added terhadap Harga Saham pada Perusahaan Sektor Healthcare

According to the Central Statistics Agency (BPS) (2020), the economic sector experienced a sharp decline in income during the Covid-19 pandemic, which ranged from 70.67% to 87.93%. However, it is inversely proportional to the pharmaceutical sector companies which have experienced an increase in sales of goods and services, this is due to the fact that during the pandemic medical devices became the main needs of the general public. Seeing this phenomenon, the authors conducted a study that aimed to find out the effect of EVA and MVA on stock prices in Healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The author uses purposive sampling method in this study. The results of this study show that partially, Economic Value Added does not have a significant effect on stock prices, while Market Value Added has a significant influence on stock prices. Simultaneously, Economic Value Added and Market Value Added affect the share price of Healthcare companies on the Indonesia Stock Exchange for the 2019-2022 period.

Impact Of Social Media Advertising on The Profitability of SMEs In Sulaymaniyah City

Nowadays, companies are allocating more budgets to be spent for marketing processes, so they can recognize their products and services by customers to reach the highest sales revenue. However, companies worldwide have taken advantage of social media platforms; in particular, SNS to promote and market their products. As such, the main purpose of this study is to assess and explore the influences of social media advertising on the profitability of Small and medium enterprises (SMEs) in Sulaymaniyah.
 The study population considers the total SMEs registered in the Sulaymaniyah Chamber of Commerce & Industry - SCCI. However, the selected sample is a purposive sample, which includes those managers of companies who advertise intensively on social media platforms, which are considered by researchers as the best representative of the research population. 
 Based on the findings of the regression and correlation analysis, it appears that; in general, social media has helped the improvement of the sales of goods and services of SMEs and therefore; led to an increase in the profit of SMEs in Sulaymaniyah. The results of this current study motivate the researchers to recommend SMEs in the SULAYMANIYAH that more promotional schemes should be launched and planned to promote e-marketing business by using social media advertising.

The Structure of Network Administration on the Example of the Organization Market Surveillance Regarding Product Safety in the European Union

This article examines how product surveillance actors operate in the EU’s network structure, with a focus on forms of cooperation. Specifically, the study explores coordination systems adopted in market surveillance to demonstrate the network structure’s suitability for implementing the European Union’s policy on product safety assurance. The paper aims to demonstrate that in the context of the rapidly evolving e-commerce industry and the rise in cross-border sales of goods to the EU, market surveillance is ensured through a legal framework that involves cooperation between surveillance authorities and economic operators at both the national and EU level, within a network structure. The effectiveness and efficiency of this approach is established through the coordination of actions and sharing of information among the entities involved.