Academic literature on the topic 'Customs administrations'

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Journal articles on the topic "Customs administrations"

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Haughton, Michael A., and Rémi Desmeules. "Recent Reforms in Customs Administrations." International Journal of Logistics Management 12, no. 1 (January 1, 2001): 65–82. http://dx.doi.org/10.1108/09574090110806235.

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Positioned at the nexus of import/export flows, customs authorities represent a significant node in a firm's global supply chain network. In light of the traditional need for physical inspection of goods by customs authorities, the significance of this node is often viewed in terms of its potential disruption to the network flow. Customs reforms that aim to facilitate the international flow of goods (trade facilitation) are thus easily regarded as measures to reduce the supply chain inefficiencies of these disruptions. The readiness with which the resulting improvements can be envisioned and have been cited contrasts sharply with the limited research into the corresponding potential challenges involved in global logistics management. This paper's primary purpose is to deduce the nature of these challenges, not only for practice in the area of global logistics, but also for research in that area, an area in which the significance of customs authorities has received little treatment. Systematic qualitative analyses of existing and proposed reforms based on the trade facilitation philosophy provide the bases for the deductions.
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Shpak, Nestor, Olga Melnyk, Marta Adamiv, and Włodzimierz Sroka. "Modern Trends of Customs Administrations Formation: Best European Practices and a Unified Structure." NISPAcee Journal of Public Administration and Policy 13, no. 1 (June 1, 2020): 189–211. http://dx.doi.org/10.2478/nispa-2020-0008.

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AbstractThe ambiguous trends in international trade in 2019 and the forecast for 2020 enhance the functional role of the customs bodies in every country. That is because the customs system largely determines the ease of conducting international trade, the security of international supply chains and economic development of the countries. Though many developed countries have been able to form progressive customs systems, there are still countries that are in the process of reforming customs administrations and require a unified conceptual approach to build their customs systems. Given this fact the goal of our study is to analyze current trends in the development of the international customs systems and on the basis of it to identify the main and support functions of customs administration. Based on the principle of the best practices, the countries with the best customs administrations according to WTO data, i.e. France, Germany, the Netherlands, Lithuania and Poland were selected for analysis. We analyzed the positions of these countries in the leading international rankings, the key quantitative indicators of their customs activity and the peculiarities of the organizational construction of the customs authorities by functional principle. As the result, based on the use of systematic, dynamic and topologically substantive approaches and results of research, we developed a unified conceptual structure of the customs administration. In particular, the main functions (i.e. control, security and fiscal) and support functions (i.e. regulatory, administration, communication, service, information and statistical subsystems, resource support subsystem and international cooperation) were proposed. The proposed structure is intended to be used by representatives of the customs authorities in different countries throughout the world.
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Davydov, Ruslan. "ASSESSMENT OF THE CUSTOMS ADMINISTRATION EFFICIENCY AS A TOOL FOR THE DEVELOPMENT OF THE EAEU." Public Administration Issues, no. 4 (2021): 7–35. http://dx.doi.org/10.17323/1999-5431-2021-0-4-7-35.

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The article deals with the topical issue of assessing the efficiency of customs administration as one of the tools for the development of the Eurasian Economic Union (hereinafter - the EAEU). It is noted that there are significant differences in approaches to assessing customs administration in the EAEU member states, which creates obstacles to further integration of the EAEU. A comparative analysis of the existing systems for assessing the activities of the customs authorities of the EAEU countries is carried out, which implies the need for unification and standardization of customs operations and procedures, customs administration in general. Based on a comparative analysis of the customs practice of the EAEU countries, as well as existing international experience in unifying the work of customs administrations for the development of economic integration, a proposal was put forward based on the case study of the EU to harmonize the systems for assessing the efficiency of customs administration in the Eurasian Economic Union as a tool for its economic development.
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Makrusev, Viktor, and Ekaterina Lyubkina. "ANALYTICAL PLATFORM OF CUSTOMS ADMINISTRATION: STATE AND PROSPECTS OF DEVELOPMENT." Actual directions of scientific researches of the XXI century: theory and practice 9, no. 3 (October 16, 2021): 51–78. http://dx.doi.org/10.34220/2308-8877-2021-9-3-51-78.

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The article is the result of a study of customs administration in the context of analytical support. The authors analyzed the existing analytical platform of customs administration. The organizational procedure for analyzing foreign trade activities is described on the example of regional customs administrations. The main characteristics of methods and means of analyzing foreign trade activity are presented and disclosed. In the course of the analysis, the problematic characteristics of the existing analytical platform are identified and promising directions of development are formulated in the conditions of digital transformation and the introduction of intelligent technologies into the practice of analytical activities of customs authorities. Based on the established development conditions, the structure of an intelligent digital platform for analytical support of customs administration has been developed. The authors propose a holistic approach to transforming an analytical platform into a cognitive one and formulate recommendations for implementing the approach in practice.
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Dalton, Sanja, and Biljana Stosić. "The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia." Lex localis - Journal of Local Self-Government 19, no. 2 (April 29, 2021): 305–27. http://dx.doi.org/10.4335/19.2.305-327(2021).

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As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.
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Al-Shbail, Tariq. "The impact of risk management on revenue protection: an empirical evidence from Jordan customs." Transforming Government: People, Process and Policy 14, no. 3 (May 13, 2020): 453–74. http://dx.doi.org/10.1108/tg-02-2020-0025.

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Purpose Customs risk management has been widely recognized as a powerful tool to balance between trade facilitation and revenue maximization. However, most customs administrations worldwide, particularly in developing countries, are suffering from a lack of experience and knowledge to assess their risk management systems for revenue protection (RP). Customs risk management has a very limited legacy in the literature. Academic research is quite scarce and very limited, although its relevance to customs administrations. This paper aims to identify the key risk profiles and indicators that contribute to the protection of customs revenue and investigate the role of these risk profiles and indicators on customs RP using the case of Jordan Customs. Design/methodology/approach This study adopts a panel data approach by using the case of Jordan Customs. Data were collected from the risk targeting and selectivity system at Jordan Customs for the year 2019, a total of 600 observations. Findings The findings show that all risk targeting criteria except random selectivity (RS) and HS code have a significant positive association with RP. The findings also revealed that RS is an effective tool to prevent traders with fraud and offenses history from a prediction of targeting patterns and to assess the traders’ compliance and make sure their declarations are free from fraud or offenses. Moreover, the findings of this study indicate that customs administrations should adopt alternative programs such as authorized economic operator and post clearance audit as an effective means to measure and improve compliance. Research limitations/implications The main contribution of this study lies in proposing a model to assist customs administrations in assessing the performance of risk management systems to protect revenue. This model provides a comprehensive conceptualization and explanations necessary for numerous aspects of risk management projects and it assists to predict the outcomes based on formulated indicators. Practical implications This study provides guidelines for risk analysts on how to identify and assess the key risk profiles and indicators that effect on maximizing the detection of revenue leakage and to obtain interpretable and predictable results. In addition, the findings of this study will assist customs administrations in supporting revenue collection, minimizing uncertainty, allocating resources more effectively to target high-risk consignments, while simplifying the procedures for the safe consignments. Originality/value This paper is of significant value because it is one of the preliminary studies that empirically identify the risk indicators/profiles that contribute to the protection of revenue and investigate the predictive power of these risk indicators/profiles as a key predictor to protect customs revenue.
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Nencheva, I. "CURRENT ASPECTS OF BULGARIAN CUSTOMS POLICY." Trakia Journal of Sciences 19, Suppl.1 (2021): 216–22. http://dx.doi.org/10.15547/tjs.2021.s.01.032.

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Customs policy is a set of activities and mechanisms designed to regulate foreign trade and protect the national economy from competition for cheaper goods and services from abroad. The unification of international customs legislation and the adoption of unified technologies of customs control is a global trend, established in favor of the existing customs administrations and the modern framework of international trade.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.

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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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KOSTIN, ALEKSEY. "IMPROVING CUSTOMS AND TAX ADMINISTRATION IN THE NEW ECONOMIC ENVIRONMENT." Economic Problems and Legal Practice 17, no. 2 (April 28, 2021): 25–37. http://dx.doi.org/10.33693/2541-8025-2021-17-2-25-37.

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The purpose of the research. This article considers the particularities of building the system of customs and tax administration by the federal executive authorities of the Russian Federation in the present context. This system is still characterized by its problem areas: first, a weak level of interdepartmental communication (in the context of economic transformation towards the new technological setup, this problem is coming to a visible key place - the latest information technologies impose completely different requirements on the efficiency of the organization of the process of customs clearing and processing as well as on the qualification of specialists in the customs field); second, an insufficient level of coordination between the customs service and participants in foreign economic activity (this issue is apparent in lacking the dispute-resolution mechanism in the main area of interaction - determining the customs value and calculating customs payments); third, the formal content of international customs cooperation. Conclusions. The study made it possible to identify the key areas of development of customs and tax administration in the new economic environment, in particular, the need for a fundamental change in the approaches implemented by the customs service of Russia, in cooperation with participants in foreign economic activity, other federal executive authorities and, above all, tax authorities, customs administrations of other countries and international organizations. The participation of customs authorities in the implementation of the Single Window Mechanism project is of key importance here.
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Prus, Liudmyla R. "Customs Management: International Supply Chains Maintenance and Implementation of a Customs Policy to Counter the COVID-19 Crisis." Scientific Bulletin of Mukachevo State University Series “Economics” 8, no. 1 (March 24, 2021): 130–43. http://dx.doi.org/10.52566/msu-econ.8(1).2021.130-143.

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The study investigates the need for changes in the operation of customs administrations, which are caused by the pandemic. The latter has destroyed or considerably damaged existing supply chains around the world. To counter this, customs administrations need to take a coordinated and proactive approach with all relevant agencies to facilitate international trade. The main purpose of the study is to investigate the transformation of the implementation of state customs in the context of anti-crisis response to the conditions of the COVID-19 pandemic. The methodology of this study is based on such general scientific research methods as analysis and synthesis, systematisation, and generalisation. The study has defined the basic areas of reengineering of customs bodies' operation which have to work continuously and in the conditions of time restrictions; organisational response design; anti-epidemic protection of officials; digitalisation of customs procedures; customs regulation; trade facilitation measures. In particular, the study noted that in crisis conditions, the urgent task is to form operational groups for anti-crisis response, as introduced by China. The paper outlines the main responsibilities of such task forces and focuses on the need for rapid changes in legislation and consultation with stakeholders. The authors have identified the main measures to ensure the safety of personnel, which should be developed by customs administrations in close cooperation with healthcare authorities and other stakeholders. Trade facilitation measures have also been identified, in particular through the collection of data and their submission to the World Trade Organization repository. This study can be used to investigate and improve the reform of the customs system of Ukraine
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Dissertations / Theses on the topic "Customs administrations"

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Djargollo, Jairus. "La réforme des administrations douanières : le cas du Tchad." Thesis, Université Côte d'Azur, 2022. http://www.theses.fr/2022COAZ0010.

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Cette thèse est consacrée à l’étude de la Réforme des administrations douanières pouvant se situer dans un contexte général, mais en s’affirmant tout de même sur un cas assez spécifique, concernant l’administration des douanes tchadiennes. C’est pourquoi, elle est intitulée : La Réforme des Administrations Douanières : Le Cas du Tchad.Les administrations des douanes à travers le monde, sont obligées de conduire des réformes, compte tenu de la mondialisation des échanges qui impose les principes de libre échange. C’est un combat en fait, engagé contre toute sorte des barrières douanières qui ont tendance à faire obstacle à ces échanges mondiaux. L’un des objectifs de ces réformes douanières est d’assoir une certaine politique de facilitation des échanges commerciaux internationaux. C’est pourquoi l’OMC et l’OMD collaborent étroitement dans ce sens. Elles sont aussi obligées de rechercher l’adhésion des Etats à travers le monde dans le but de mettre en œuvre le libre-échange. Cette adhésion s’exprime par la réforme des douanes qui sont au cœur des activités du commerce international. Le second objectif se situe sur le plan national, par rapport à l’objectif fixé par l’État Tchadien à travers cette réforme douanière. L’État du Tchad, cherche sur le plan national, la concrétisation de la réforme des douanes à travers un plan d’amélioration des finances publiques. Ce plan est appelé Plan d’Action pour la Modernisation de la Gestion des Finances Publiques(PAMFIP).Cette réforme est bien engagée, mais ne donne pas des résultats satisfaisants. Le choix de ce thème permet de comprendre les difficultés réelles qui se posent à cette réforme, afin de proposer des approches de solution.MOTS CLÉSRéformes des douanes, Douane, Administration des douanes, Droit Douanier, Libre échange, Commerce International, pays en développement, intégration économique, accords internationaux, politisation et dépolitisation de l’administration
This thesis is devoted to the study of the Reform of customs administrations, which can be placed in a general context, but still asserting itself on a fairly specific case, concerning the Chadian customs administration. This is why it is entitled: The Reform of Customs Administrations: The Case of Chad.Customs administrations around the world are obliged to carry out reforms, given the globalization of trade which imposes the principles of free trade. It is a fight in fact, waged against all kinds of customs barriers that tend to obstruct this world trade. One of the objectives of these customs reforms is to establish a certain policy of facilitation of international trade. That is why the WTO and the WCO are working closely together in this regard. They are also obliged to seek the adhesion of states around the world in order to implement free trade. This adhesion is expressed by the reform of customs which are at the heart of international trade activities. The second objective is at the national level, in relation to the objective set by the Chadian state through this customs reform. The State of Chad is looking at the national level for the implementation of customs reform through a plan to improve public finances. This plan is called the Plan of Action for the Modernization of Public Finance Management (PAMFIP). This reform is well under way, but is not producing satisfactory results. The choice of this topic makes it possible to understand the real difficulties which arise with this reform, in order to propose approaches of solution.KEYWORDSCustoms reforms, Customs, Customs administration, Customs law, Free trade, International trade, developing countries, economic integration, international agreements, politicization and depoliticization of the administration
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Measho, Dawit Mehreteab. "Customs administration reform and modernisation in Eritrea." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53344.

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Thesis (MPA)--Stellenbosch University, 2003.
ENGLISH ABSTRACT: This thesis offers a descriptive study of the empirical customs issues that are required to reform the Eritrean Customs Administration towards its alignment to the global situation. The first chapter as a general introduction encompasses the background, the research premise and the methodology adopted. The second chapter discusses public service reform by putting emphasis on institutional and regulatory reform as framework of analysis. The intention is to review the generic characteristics of public service reform as macro-environment of customs administration in order to analyze the attributes of the general context shared by customs as a public service. Considering customs as a component of the broader environment of public service, the third chapter of the thesis focuses on the contemporary body of knowledge of customs administration that serves as a conceptual framework and micro-analysis of customs. In this section, the core issues and priorities of customs' service modernisation are highlighted; customs' best practices, standards and procedures as seen from the perspective ofthe new challenges of globalisation are also reviewed. From these reviews chapter three underlies two basic facts. First it is justified that raising customs' operation to a uniform, high standard procedure and achieving excellence in the customs service is a prerequisite for trade and tourism in general and promoting export in particular. Second, investment decisions will be made on the basis of a country's ability to provide an environment that is conducive to maintain a reliable, low-cost flow of goods and components with minimal trade barriers. Furthermore, the international trade, social and economic environments are in fact changing. World economies and communities are becoming more reliant on cooperation, partnerships, understanding and harmonisation. Factors such as growth in trade volume and tourism, trade liberalisation and investment, falling transport and communications costs and increasing international competition are driving customs administrations world-wide to change their traditional procedures. More importantly, customs administrations are expected to manage ever-increasing complexities and levels of transactions with static or ever-decreasing resources. Similarly, customs are requested to strike and maintain the right balance between control and facilitation. Hence, this thesis builds on the premise that Eritrea should align its customs administration to the global situation as an essential institution of national and international policy by reforming and modernising its management methods and operational procedures. In the above idea, while reform measures in customs administration are aimed at identifying alternative ways and means of achieving greater efficiency and effectiveness in the service delivery, customs modernisation implies the change in or adoption of best management practices, standards and procedures facilitated by up-to-date information technology, in order to bring the fun benefits of customs as contributor to economic growth in Eritrea. This positive correlation between effective customs administration and the economic growth ensured - inter alia through increased volume of trade and tourist flows as wen as direct foreign investment - constitutes the bases for reviewing the Eritrean economic background in the fourth chapter, as a macro-context and as a guide for the required reform and modernisation measures in Eritrean customs. The rationale is that any national public sector reform strategy is unlikely to succeed unless it actively takes into account the macro-environment as determinant factor and point of departure in deciding the type of policies, institutions, and resources required for a reform at micro-level. As a result it can be said that the state reforms that have already been carried out in Eritrea are designed to create a favourable atmosphere, among others for the three core potentials for economic growth in Eritrea, namely investment, export and tourism. However, these potentials collectively request customs modernisation for their positive contribution to the Eritrean economy. Subsequently, the aforementioned background brings into perspective the need for reform and modernisation measures in the face of the challenges of globalisation and in line to the intent of the macro-policy reforms and identified potentials of the Eritrean economy. Therefore, the thesis analyzes in the fifth chapter the customs practice in Eritrea. And thereafter, it is concluded by the two underpinning parameters as essentials for transforming the practice of customs in Eritrea. First, institutional transformation is required in the sense that one of the critical capabilities that have lacked is the ability to formulate and analyse policies. Typically this implies that customs has been lacking institutions and their infrastructure along with the human resource base that reflects the specialisation that is needed. Second, regulatory transformation is required in the sense that there should be an updated enabling environment in place as an instrument to implement policies.
AFRIKAANSE OPSOMMING: In hierdie tesis word verslag gedoen oor 'n deskriptiewe navorsingstudie ten opsigte van die empiriese doeane-kwessies wat nodig is om die Eritrese doeane-administrasie te hervorm ten einde dit in lyn te bring met die situasie wêreldwyd. Om dit te kan doen, word die hervorming van die staatsdiens in die tweede hoofstuk bespreek en word klem gelê op institusionele en regulatoriese hervorming as raamwerk vir die analise. Die bedoeling is om 'n oorsig te verkry van die generiese kenmerke van staatsdienshervorming as makro-omgewing van doeaneadministrasie ten einde die eienskappe te analiseer van die algemene konteks wat deur doeane, as staatsdiens, gedeel word. In die derde hoofstuk van hierdie tesis word aan doeane as komponent van die groter omgewing van die staatsdiens aandag gegee, en word daar ook op die kontemporêre kennisgeheel van doeane-administrasie wat as konseptueie raamwerk en mikro-analise van doeane dien, gefokus. In hierdie afdeling word die kernvraagstukke en prioriteite ten opsigte van die modernisering van die doeanediens belig. Doeane se beste praktyke, standaarde en prosedures, soos gesien vanuit die perspektief van die nuwe uitdagings van globalisering, word ook in oënskou geneem. Volgens hierdie oorwegings is daar twee feite grondliggend aan Hoofstuk 3. Eerstens is dit verantwoordbaar dat verbetering van die werkswyse van die doeane tot 'n uniforme, hoëstandaardprosedure en die bereiking van uitmuntendheid in die doeanediens 'n voorvereiste is vir handel en toerisme in die algemeen en vir die bevordering van uitvoer in die besonder. Tweedens sal beleggingsbesluite geneem word op die basis van 'n land se vermoë om 'n omgewing te verskaf wat bevorderlik is vir die instandhouding van 'n betroubare laekostevloei van goedere en komponente met 'n minimum handelsbeperkinge. Verder is internasionale handel sowel as die sosiale en ekonomiese omgewings besig om te verander. Wêreldekonomieë en -gemeenskappe raak al meer afhanklik van samewerking, vennootskappe, begrip en harmoniëring. Faktore soos die groei in handelsvolume en toerisme, handelsbevryding en belegging, dalende vervoer- en kommunikasiekoste en toenemende internasionale mededinging dwing doeane-administrasies wêreldwyd om hulle tradisionele prosedures te verander. Belangriker selfs is dat daar van doeane-administrasie verwag word om steeds toenemende kompleksiteite en transaksievlakke met statiese en geleidelik kwynende hulpbronne te behartig. Insgelyks word van doeane verlang om die regte balans tussen beheer en fasilitering te verkry en te handhaaf. Hierdie tesis bou dus op die premis dat Eritrea as 'n essensiële instelling van nasionale en internasionale belang sy doeane-administrasie op een lyn moet bring met die situasie wêreldwyd deur hervorming en modernisering van die bestuursmetodes en operasionele prosedures. In die bostaande gedagte impliseer modernisering van doeane die verandering in of aanpassing van bestebestuurspraktyke, standaarde en prosedures gefasiliteer deur byderwetse tegnologie, alhoewel hervormingsmaatreëls in doeane-administrasie op identifisering van alternatiewe middele tot groter doeltreffendheid en doelmatigheid ten opsigte van die dienslewering gemik is om daardeur die volle voordeel van die doeane se bydrae tot die ekonomiese groei in Eritrea te verwesenlik. In die vierde hoofstuk maak die positiewe korrelasie tussen effektiewe doeane-administrasie en ekonomiese groei, wat onder andere deur verhoogde volume "in die handels- en toeristevloei sowel as direkte buitelandse belegging verseker is, die basis uit vir hersiening van die Eritrese ekonomiese agtergrond. Hierdeur word 'n makrokonteks verkry om as gids te dien vir die vereiste maatreëls vir hervorming en modernisering in die Eritrese doeane. Die beredenering hiervoor is dat dit onwaarskynlik is dat enige nasionale openbaresektorstrategie sal slaag tensy dit die makro-omgewing, as deurslaggewende faktor en vertrekpunt in die besluit ten opsigte van beleide, instellings en hulpbronne wat benodig word vir hervorming op mikrovlak, daadwerklik in gedagte hou. As gevolg hiervan kan gesê word dat staatshervorming wat reeds in Eritrea teweeggebring is, ontwerp is om 'n gunstige atmosfeer te skep, onder andere vir die drie kemmoontlikhede vir ekonomiese groei in Eritrea, naamlik belegging, uitvoer en toerisme. Gesamentlik vereis hierdie moontlikhede egter modernisering van die doeane indien hulle 'n positiewe bydrae tot die Eritrese ekonomie wil maak. Die voorafgaande agtergrond bring dus nou die behoefte aan maatreëls vir hervorming en modernisering in perspektief, met die oog op die uitdagings van globalisering en gevolglik die bedoeling van die makro-beleidshervormings en geïdentifiseerde moontlikhede vir die Eritrese ekonomie. Daarom analiseer hierdie tesis in die vyfde hoofstuk die doeanepraktyk in Eritrea. Daarna word die verslag afgesluit deur die twee stawende parameters as grondtrekke vir hervorming van die doeane-praktyk in Eritrea. Institusionele hervorming is eerstens nodig in die sin dat een van die kritieke bevoegdhede wat tot dusver ontbreek het, die vermoë is om beleide te formuleer en analiseer. Dit impliseer duidelik dat dit die doeane tot dusver ontbreek het aan instellings en hulle infrastruktuur tesame met die menslikehulpbronbasis wat die vereiste spesialisering weerspieël. Tweedens word regulatoriese transformasie benodig in die sin dat daar 'n bygewerkte bemagtigende omgewing moet wees as 'n instrument om hierdie beleide te implementeer.
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Cai, Sixing, and 蔡思行. "One country, two systems: shipping and maritime customs affairs in Hong Kong and Guangdong Province (1897-1910)." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hub.hku.hk/bib/B50218803.

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Addo, Atta. "IT-enabled rationalization of public administration in developing countries : essays on Ghana's customs modernization." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3563/.

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Through a series of three standalone yet related essays, this thesis theorizes effects of the government administration context in developing countries on situated IT-enabled practices. It develops arguments on the capacity of the institutional logics perspective for explaining complex interactions between the broader social context and IT-enabled practices carried out by situated actors in the public administration of developing countries. We theorize IT-enabled rationalization—a process through which inefficiencies, and dysfunctional institutionalized practices are transformed through IT—as the hybridizing outcomes from the resolutions in practice of often incompatible institutional logics of administration with those introduced by IT. Through a case study of IT modernization initiatives at Ghana’s customs organization, these arguments are developed by identifying historically formed administration logics and the consequences of their interplay with idealtypic public administration logics introduced through IT. We find that rather than forcing out dysfunctional practices and replacing them with IT-driven ones i.e., replacing old logics with new, as is often an implicit goal of IT adoption in such settings, the two sets of incompatible logics are instead comingled in practice through a process identified as blending. This suggests that IT adoption in the public administration of developing countries might enable rationalization, although not independently of countervailing broader institutional context.
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Verbauskienė, Lina. "Effect of customer experience on satisfaction and intentions of hospitality customers." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20141222_102513-16573.

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The analysis of the concept of customer experience, the types and peculiarities of customer experience, the concepts of experience and experiential marketing, the meaning and differences between these two concepts, the main aspects and peculiarities of these concepts are presented in the theoretical part of the thesis. This part of the paper also focuses on the explanation of the concept of hospitality and the composition of the sector of hospitality services. The peculiarities of hospitality customers, their experiences and application of experience marketing in the sector of hospitality are also explained in the theoretical section. The theoretical modelling of the effect of hospitality customers on customer satisfaction and intentions was made after the analysis of all the concepts mentioned. In order to reason the methodology of future research, the second part of the paper presents the empirical studies performed by other scientists. The methodological reasoning of research, instruments, logical structure of research and description of research process are described in the second part of the thesis. The third part of the paper presents research results and their interpretations regarding the effect of customer experience on satisfaction and intentions of hospitality customers based on experience marketing. Research results permits to confirm the hypotheses of the research and show the strength and relationships between variables researched. Having considered research... [to full text]
Teorinėje disertacijos darbo dalyje išnagrinėta vartotojų patirties sąvoka, išanalizuoti vartotojų patirties tipai, pateikiant jų sampratas ir ypatumus, pateikta patirties ir patyriminio marketingo sąvokos, išsiaiškinta šių sąvokų prasmė ir skirtumai, bei pateikiami pagrindiniai šios koncepcijos aspektai ir ypatumai. Išanalizuota svetingumo samprata bei apibrėžta svetingumo paslaugų sektoriaus sudėtis. Pateikti svetingumo paslaugų vartotojų ir jų patirčių bei patirties marketingo taikymo ypatumai šiame sektoriuje. Atlikus šių koncepcijų analizę, atliktas svetingumo paslaugų vartotojų patirties poveikio vartotojų pasitenkinimui ir ketinimams teorinis modeliavimas. Antrojoje darbo dalyje, norint pagrįsti būsimo tyrimo metodologiją, aptarti kitų mokslininkų atlikti empiriniai tyrimai. Pateikiamas metodologinis tyrimo pagrindimas, instrumentarijai, loginė tyrimo struktūra ir tyrimo proceso aprašymas. Trečiojoje darbo dalyje yra pateikiami vartotojų patirties poveikio svetingumo paslaugų vartotojų pasitenkinimui ir ketinimams patirties marketingo pagrindu tyrimo rezultatai ir jų interpretacijos. Tyrimo rezultatai parodė darbe keliamų hipotezių patvirtinimą bei stiprumą ir ryšius tarp tiriamų kintamųjų. Gavus tyrimo rezultatus, atskiriems svetingumo paslaugų sektoriams yra pateikiamos rekomendacijos, kaip vertinti ir valdyti skirtingas vartotojų patirtis.
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Pasqualeto, Julio Cesar Medeiros. "Os fatores impactantes dos custos administrativos nos fundos de pensão brasileiros." Universidade do Vale do Rio dos Sinos, 2015. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3571.

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A administração das Entidades Fechadas de Previdência Complementar (EFPC) apresentam diferenças entre si. Principalmente em relação aos seus custos administrativos, pois é uma das premissas de cálculo do benefício contratado, afetando a aposentadoria e o futuro dos participantes. O custo administrativo é um dos fatores de diminuição da rentabilidade, ocasionando a redução da taxa de retorno dos investimentos. Devido à importância dos custos administrativos, foi aprovada em 2009 pelo órgão regulador a Superintendência Nacional de Previdência Complementar (PREVIC), a Resolução CGPC nº 29, que determina as regras e os prazos de enquadramento para os fundos de pensão que apresentam índices de custos administrativos acima dos limites tratados na respectiva lei. Assim, esta pesquisa analisa quais fatores estão relacionados com o total do custo administrativo, utilizando uma amostra de dados divulgados pela PREVIC das EFPC, nos exercícios de 2005 a 2013. Foram analisadas 235 EFPC por ano. Como metodologia foram utilizadas estimações via Mínimos Quadrados Ordinários (MQO) e painel com efeito fixo e aleatório com um total de 2.115 observações. Dessa forma, o estudo conclui que o total dos investimentos, rentabilidade e o número de participantes estão estatisticamente relacionados com o total dos custos administrativos. Em outras palavras, o aumento dessas variáveis explica o aumento dos custos administrativos, que apresentou um crescimento em proporções menores que as variáveis explicativas, comprovando assim o ganho de escala desse mercado. Verificou-se também, através da análise descritiva, problemas de agência nas entidades de patrocínio público em relação às entidades de patrocínio privado. Conclui-se ao final do estudo que existe relação direta das variáveis com o custo administrativo, sendo que o ganho de escala se apresenta como uma alternativa viável na gestão dos fundos de pensão que possuem elevados custos administrativos.
The administration of Closed Supplementary Pension Entities (EFPC) show differences by themselves. Mainly related to their administrative costs, which is one of the premisses in the calculation of future benefit, affecting the participants' retirement and future. The administrative cost is one of the factors that reduces rentability, causing the reduction of the investment return tax. Due to the importance of administrative costs, it was approved in 2009 by the regulator organ - The National Superintendence of Pension funds (PREVIC), the resolution CNPC n. 29, which determine the rules and the deadlines to framework to the pension funds that present administrative costs index above the limits treated in this resolution. Thus, this research analyses which factors are related to the administrative costs, using a sample with information released by the PREVIC from EFPC, from the exercises from 2005 to 2013. Were analysed 235 EFPC for year. The methodology used estimations with Ordinary Least Squares (OLS) estimations, and fixed or random effects panel, with a total of 2.115 observations. In this way, the study concludes that the total investment, the rentability and the number of participants are statistically related to the total of administrative costs. In other words, the raise of these variable explains the raise in the administrative costs, which presented a growth in smaller proportions than the explanatory variables, proving the existence of economies of gains in this market. It was verified too, through descriptive analysis, agency problems in the entities of public sponsorship in relation to the private sponsorship entities. It is concluded in the end of the study that there is a direct relation from the explanatory variables with the administrative cost, with economies of scale presented as a viable alternative in the management of pension funds that have high administrative costs.
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Turton, WE. "The centralisation of administration in commercial relationship banking." Thesis, Cape Technikon, 2001. http://hdl.handle.net/20.500.11838/960.

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Thesis (MTech(Business Administration)--Cape Technikon, Cape Town, 2001
During the last decade, commercial banking competition has intensified for a variety of reasons. With shareholders requirements to satisfY and, at the same time to provide ''value for money" to i!s clients, banks restructured themselves to serve niche market segments, increase critical mass by growing volume business or a combination of both. With the change in political dispensation, the urgency for banks to evolve intensified for the following prime reasons: I. The increased number offoreign banks ~ntering the South African market and cherry-picking the commercial banks' best clients and employees. This was facilitated by the foreign banks low cost of entry and low overhead cost structure coupled with cheaper availability of offshore funding for South African businesses. 2. Increased emigration rates reducin6 the availability ofskilled and trained bank employees. 3. The stagnation ofthe economic emironment resulting in low organic growth of the business client base from the traditional white o\\ned segment. 4. The largely neglected black business segment which became politically. if not economically. attractive to the local banks. Against this background. commercial ban:,s strategies changed involving restructuring the internal organisation to refocus the banking industr.. efforts in achieving its profit objectives. satisfYing and keeping its clients and attracting new clients. primarily, from the local competitor banks.
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Tang, Yin Juliymiki. "A study of the training strategies for inspectorate officers in the Customs and Excise Department." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25139605.

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Mak, Hoi-wan Walter. "An evaluative study on the new performance appraisal system for inspectorate grade officer in the Hong Kong Customs & Excise Department." Click to view the E-thesis via HKUTO Click to view the E-thesis via HKUTO, 2004. http://sunzi.lib.hku.hk/hkuto/record/B43892723.

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Ventaglio, Daniele. "Knowledge management driving customer behavior." Thesis, Pepperdine University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1541786.

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Addressing the needs and wants of the customers increases the intention of the customers to remain loyal to the company that satisfies their wants and needs. Knowledge Management (KM) and Customer Relationship Management (CRM) have both been shown to impact customer behavior. The purpose of this thesis was to explore and understand the impact of KM supported by a CRM on customer behaviors, specifically customer loyalty and customer perceived value. The results indicate that in order for KM and CRM to be effective in affecting positive changes in organizations, certain conditions need to be met. These include having employees perceive the importance of the implementation of KM and CRM approaches / processes through incorporating both KM and CRM in the business culture. All employees of all levels of the company need to have the same objective, scope and roles and responsibilities are clear defined and communicated. Both KM and CRM end-to-end processes need to be supported by one stable, easy to use, and easily accessible system with a high sophisticated search engine. The significance of this study is three-fold: for the academic community, for the companies that aim to attain competitive advantage over others, and for the customers of these companies.

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Books on the topic "Customs administrations"

1

Jean, Nguele. La contribution de l'administration des douanes à l'application des réglementations des administrations économiques et sociales connexes: Rapport et mémoire de stage. [Yaoundé]: République du Cameroun, Centre national d'administration et de magistrature, Ecole nationale d'administration, Division des régies financières, 1989.

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Canada. Dept. of External Affairs. Customs: Agreement between the Government of Canada and the Government of the United Mexican States regarding Mutual Assistance and Co-operation between their Customs Administrations. S.l: s.n, 1991.

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Canada. Ministère des affaires étrangères et du commerce international. Douanes : avenant à l'accord d'assistance mutuelle entre le Canada et la France visant la prévention, la recherche et la répression des fraudes douanières par les administrations douanières des deux pays du 9 janvier 1979, Ottawa, le 6 novembre 1990, en vigueur le 1er janvier 1991 =: Customs : protocol to the agreement between Canada and France for the prevention, investigation and suppression, by the customs administrations of both countries, of customs offences dated January 9, 1979, Ottawa, November 6, 1990, in force January 1, 1991. Ottawa, Ont: Queen's Printer = Imprimeur de la Reine, 1998.

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Sen, U. K. Customs tariff and administration. New Delhi: Vikas Pub. House, 1992.

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Canada. Revenue Canada. Customs and Trade Administration Branch. Customs and Trade Administration blueprint. Ottawa, Ont: Revenue Canada, 1998.

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Commission, Australia Law Reform. Customs and excise: Administration provisions. Sydney, N.S.W: The Commission, 1989.

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U.S. Dept. of Defense. Customs inspection. [Washington, DC]: Dept. of Defense, 1988.

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China (Republic : 1949- ). Customs law. Taipei, Taiwan, Republic of China: Industrial Development and Investment Center, 1985.

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China (Republic : 1949- ). Customs Law. Taipei, Taiwan, Republic of China: Industrial Development and Investment Center, 1987.

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China (Republic : 1949- ). Customs law. Taipei, Taiwan, Republic of China: Industrial Development and Investment Center, 1988.

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Book chapters on the topic "Customs administrations"

1

Petersone, Mara, Aivars Vilnis Krastins, and Karlis Ketners. "In-Service Training System Organization Improvement at Customs Administrations." In Eurasian Studies in Business and Economics, 201–16. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-27570-3_17.

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Hintsa, Juha, and Dietmar Jost. "Impact Analysis of Two World Custom Organization Technical Instruments – Customs Data Model and Unique Consignment Reference – On Customs Operations and Performance: Survey at 18 Customs Administrations." In Lecture Notes in Computer Science, 134–37. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30078-6_23.

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Adomavičiūtė, Danutė, and Dalia Daujotaitė. "Business Performance Assessment in the Customs Administrations Activity and Trade Facilitation Measures." In Eurasian Studies in Business and Economics, 45–55. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50164-2_3.

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Wulf, Luc De. "Customs Administration." In The International Handbook of Public Financial Management, 480–95. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_23.

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Shome, Parthasarathi. "Customs Administration." In Taxation History, Theory, Law and Administration, 473–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_36.

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Nicholson, Margaret. "Providing information to customers/clients." In Mastering Business Administration, 192–223. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-14248-4_10.

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Shome, Parthasarathi. "Structure, Customers and People." In Taxation History, Theory, Law and Administration, 407–29. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_32.

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Boikova, Maya V., Anastasia A. Vorona, Dmitry V. Gubarev, Yuri A. Maksimov, and Tatiana N. Timchenko. "Transformation of Customs Administration and the Impact of Automation on Decision-Making by Customs Authorities." In Imitation Market Modeling in Digital Economy: Game Theoretic Approaches, 12–20. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93244-2_2.

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Verma, Rohit. "Understanding and Predicting Customer Choices." In The Cornell School of Hotel Administration on Hospitality, 81–96. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200901.ch7.

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Grunow, Dieter. "Customer-Orientated Service Delivery in German Local Administration." In Local Government in Europe, 73–88. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21321-4_5.

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Conference papers on the topic "Customs administrations"

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Miloshoska, Danijela. "Risk Management Approach in Macedonian Customs." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.21.

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International trade of goods and services is conducted in an environment that is exposed to widespread risks. The customs administrations of all countries are expected to affect the facilitation and acceleration of international trade while protecting their economies and citizens. This is a big challenge that can only be addressed by applying methods that will balance these two requirements. Applying a risk management approach in the everyday work of customs administrations is the best known way to accomplish a balance of these specified requirements. As a modern administration, the Customs Administration of the Republic of Macedonia has incorporated a risk management approach as general policy in all its customs offices. Customs controls are based on risk assessment, profiling and selectivity, disposing risk areas and facilitating management decisions on the allocation of resources. The aim of this paper is to analyse the importance of implementation of a risk management approach, with a focus on the Customs Administration of the Republic of Macedonia. Using statistical methods, calculations will be made to create indicators for the implementation of the risk management approach in the Customs Administration of the Republic of Macedonia.
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Smirnov, V. P. "CUSTOMS ADMINISTRATIONS IN A GLOBALIZING WORLD: NEED FOR INTERACTION." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-208-214.

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The Instability and uncertainty of the globalizing world is growing. The area of agreements and positive changes in these conditions is the customs sphere. The development of national customs administrations should be based on the expansion and deepening of their positive cooperation with each other and with other structures
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Puinko, L. E. "CUSTOMS ADMINISTRATIONS IN A GLOBALIZING WORLD: NEED FOR INTERACTION." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-078-085.

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Insurance products in the field of personal insurance, currently offered by insurance companies are diverse. In the Khabarovsk territory, the population is wary of voluntary personal insurance, including due to the level of income and standard of living. One of the directions of development of the insurance market is the integration of insurance products into the reserve financial savings of citizens, and there are prerequisites for this development in the region
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Kiyanova, Liliya D., Olga A. Mironova, and Eugenia M. Sokolova. "Ways to Improve Efficiency of Customs Payments Administration." In Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201212.049.

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Al, Debi maitham naji. "Tax, customs policy and administration are reform priorities." In Наука, инновации и современные глобальные вызовы. Санкт-Петербург: Профессиональная наука, 2022. http://dx.doi.org/10.54092/9781471733642_45.

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Razumei, H. Yu, and M. M. Razumei. "Advantages of using international information systems for customs risk management in Ukraine." In PUBLIC ADMINISTRATION: EUROPEAN DEVELOPMENT STRATEGIES. Baltija Publishing, 2021. http://dx.doi.org/10.30525/978-9934-26-045-2-28.

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"Unification of customs control rules in the context of digitalization Customs Administration: Foreign Experience." In Scientific achievements of the third millennium. LJournal, 2019. http://dx.doi.org/10.18411/scienceconf-05-2019-51.

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Pētersone, Māra, and Kārlis Ketners. "Improvement of Customs and Tax Administration ICT System Performance." In Research for Rural Development, 2017. Latvia University of Agriculture, 2017. http://dx.doi.org/10.22616/rrd.23.2017.077.

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Barta, Marguerite. "Administration and Faculty Perceptions (in an Online Post-Secondary Institution) of Whether Students Are Purely Students Customers or Both." In InSITE 2009: Informing Science + IT Education Conference. Informing Science Institute, 2009. http://dx.doi.org/10.28945/3375.

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This paper explores whether students are customers, students, or both students and customers. The following are discussed: How do administrative members (deans, assistant deans, chairs, assistant chairs), full-time faculty, and adjunct faculty members within an online post-secondary learning institution perceive their students’ status within the organization? Are the students purely students, or are the students also customers? What paradigm exists within the minds of the administrative members and faculty members? If the students are purely students, then is the online post-secondary learning institution purely a function of scholarly excellence? Conversely, if the students are customers, then is the online post-secondary learning institution predominantly a business that is selling a product and must go to great lengths to keep the e-customer happy? What are the perceptions of administration and faculty? Are the students purely students, or are the students also customers? Furthermore, if the online post-secondary learning institution recognizes that there are, indeed, customers, is it sure that the students are the customers? Perhaps some administrative members and faculty members consider the customers to be the final consumers of the product, so consideration of whether the students are purely students or whether the students are customers is moot.
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Fedorenko, Roman. "ТАМОЖЕННЫЕ ОРГАНЫ КАК ИНСТРУМЕНТ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ РЕГИОНА." In Nacional`naia bezopasnost` Rossii: aktual`nye aspekty: sbornik izbrannyh statei Vserossiiskoi nauchno-prakticheskoi konferencii (Sankt-Peterburg, Mart 2020). ГНИИ "Нацразвитие", 2020. http://dx.doi.org/10.37539/nb184.2020.27.12.007.

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В работе описаны возможности таможенного администрирования внешнеторговых товаропотоков с точки зрения обеспечения экономической безопасности региона.The author describes the possibilities of customs administration of foreign trade flows. The main topic is evaluation of the role of customs authorities in ensuring the regional economic security
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Reports on the topic "Customs administrations"

1

Cantens, Thomas, and Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), May 2021. http://dx.doi.org/10.19088/ictd.2021.009.

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In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was reflected in the 2015 Addis Tax Initiative (ATI), which advocated ‘to double assistance to developing countries in order to strengthen their tax systems and administrations’ by the year 2020 (IMF 2017: 6). Increasing domestic resource mobilisation is even more salient for state-building in fragile states, in terms of providing costly services to citizens, including security, across national territory. There is a rich literature (Acemoglu and Robinson 2012; Besley and Persson 2009) arguing that robust and inclusive fiscal institutions are essential for state-building and economic growth. This is not the situation in fragile states.
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Sandahl, L. J., A. D. Lee, G. A. Wright, and D. L. Durfee. Western Area Power Administration customer database. Office of Scientific and Technical Information (OSTI), May 1993. http://dx.doi.org/10.2172/6406410.

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Sandahl, L. J., A. D. Lee, G. A. Wright, and D. L. Durfee. Western Area Power Administration customer database. Office of Scientific and Technical Information (OSTI), May 1993. http://dx.doi.org/10.2172/10158508.

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Granetto, Paul J., Richard B. Bird, Marvin L. Peek, Carmelo G. Ventimiglia, and Gary S. Woodrum. Financial Management: Processing General Services Administration Rent Bills for DoD Customers in the National Capital Region. Fort Belvoir, VA: Defense Technical Information Center, March 2003. http://dx.doi.org/10.21236/ada411503.

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N. Record of Decision for the Bonneville Power Administration's Service to Direct Service Industrial Customers for Fiscal Years 2007-2011. Office of Scientific and Technical Information (OSTI), June 2005. http://dx.doi.org/10.2172/842209.

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Arends, J., and William F. Sandusky. American Recovery and Reinvestment Act ( ARRA) FEMP Technical Assistance, U.S. General Services Administration - Project 194 U.S. Custom Cargo Inspection Facility, Detroit, MI. Office of Scientific and Technical Information (OSTI), May 2010. http://dx.doi.org/10.2172/985578.

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7

Graf, Andrew. Learning Is the Journey: From Process Reengineering to Systemic Customer-Service Design at the United States Department of Veterans Affairs, Veterans Benefits Administration. Fort Belvoir, VA: Defense Technical Information Center, May 2013. http://dx.doi.org/10.21236/ada583989.

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