Graduation theses is focused on problems of Intrastat. Intrastat is the statistic system, which surveys movement of goods among member states of European Community. Condition for existing of Intrastat is overruning the assimilatory treshold during receiving or expanding of goods. The company must be registered to pay VAT. The aim of this statistics is monitoring movement of goods and control of fulfilment the tax duty. This graduation theses evaluates actual way of Intrastat declaration , its rules and conditions. In the next part it brings proposals how to do it more simply. Theoretic part describes the definition of Intrastat, Extrastat and Eurostat, the conditions of declarating and the declaration itself. It also descrbies the unusually situations like tripartite trade. Practical part of this work applies to the concrete company, has to do Intrastat. It is the business company, which buys various equipment in order to sale. Graduation theses includes received and purchased invoices for goods. We can notice a lot of data which are useless and incorrect. The aim of this work is to provide the most important information, which are related to Intrastat and are amplified to accounting and taxation. Thesis supplies the most important data of statistical declaration of movement goods in European Community. it supplies proposal for simplification declaration. I believe that this thesis can be contribution for all workers, whose process monthly statistics of foreign trade. At the same time It is not important if these workers do Intrastat for the first time or do it commonly in job.

Magister Pharmaceuticae - MPharm / South Africa is faced with a high number of people living with HIV/AIDS, and subsequently a great need to access quality medicines for improving patient therapeutic outcomes. Antiretroviral drugs (ARVs) require rigid, efficient and effective management, due to their valuable efficacy in prolonging the survival of HIV/AIDS patients, and the limited possibility of substitution. Managing their flow is vital to ensure an uninterrupted supply. Problematic inventory management was experienced by some healthcare facilities in South Africa where in recent years it resulted in stock outs and stock losses through thefts. These factors present obstacles to the availability of quality medicines, which ultimately leads to treatment failure and deterioration of the health status of patients. The aim of this study was to characterise the inventory management practices and medicine store maintenance of ARVs in community health centres (CHCs) in the Cape Metropole, Western Cape, in order to identify specific problems associated with ARV stock management. The study used a descriptive, cross-sectional study design to examine ARV records and to highlight associated discrepancies between recorded iii quantities on logistics tools used and physical counts, to assess the store maintenance, to measure the supply rate and identify factors contributing to poor stock management. The sample comprised 15 CHCs under the Western Cape Provincial Government (WCPG) accredited to provide ARV treatment. A checklist developed by Management Sciences for Health was adapted and was used to gather quantitative information (e.g. physical stock count). Some qualitative data was collected from responsible personnel for ARV drug management at each site. 86.7% of CHCs utilised a logistics tool (either manual or electronic) to manage ARVs. The average number of adult ARV drugs with a logistics tool available in all CHCs was 82.7% of which 21.9% met the criteria for accuracy. Only 32.9% of all logistics tools had records that were up to date. The average percentage of total variation between stock records and physical counts for the ARV drugs assessed was 51.6%. No historical data on stock outs and monthly usage (monthly consumption) could be retrieved in any of the CHCs, although there were no actual stock outs on the day of the fieldwork. The order fill rate was 91.9%. Since ordering is done more often that it should, stock availability did not appear to be problematic. Standard appropriate physical dimensions were not met by 20% of the CHCs and only 66.7% of the CHCs had appropriate labeling of the shelves in the dispensary and in the storeroom. This study demonstrated poor inventory management with respect to the general quality of record keeping, space allocation and general organisation of the medicine storeroom. Making timely entries and recording issues on logistics tools are recommended to keep up to date inventory records and management information system. Frequent monitoring of stock status is suggested, to avoid discrepancies and to keep it to adequate levels iv which will minimise multiple ordering. Regular supervision by the district pharmacist is needed to identify training and other needs. A study on general cost and delivery costs associated with poor record keeping should be carried out.

Les consommateurs d’aujourd’hui ont des goûts très variés et cherchent les produits les plus récents. Avec l’accélération technologique, les cycles de vie des produits se sont raccourcis et donc, de nouveaux produits doivent être introduits au marché plus souvent et progressivement, les anciens doivent y être retirés. L’introduction d’un nouveau produit est une source de croissance et d’avantage concurrentiel. Les directeurs du Marketing et Supply Chain se sont confrontés à la question de savoir comment gérer avec succès le remplacement de leurs produits et d’optimiser les coûts de la chaîne d’approvisionnement associée. Dans une situation idéale, la procédure de rollover est efficace et claire: l’ancien produit est vendu jusqu’à une date prévue où un nouveau produit est introduit. Dans la vie réelle, la situation est moins favorable. Le but de notre travail est d’analyser et de caractériser la politique optimale du rollover avec une date de disponibilitéstochastique pour l’introduction du nouveau produit sur le marché. Pour résoudre le problème d’optimisation,nous utilisons dans notre premier article deux mesures de minimisation: le coût moyen et le coût de la valeurconditionnelle à risque. On obtient des solutions en forme explicite pour les politiques optimales. En outre, nous caractérisons l’influence des paramètres de coûts sur la structure de la politique optimale. Dans cet esprit, nous analysons aussi le comportement de la politique de rollover optimale dans des contextes différents. Dans notre deuxième article, nous examinons le même problème mais avec une demande constante pour le premier produit et une demande linéaire au début puis constante pour le deuxième. Ce modèle est inspiré par la demande de Bass. Dans notre troisième article, la date de disponibilité du nouveau produit existe mais elle est inconnue. La seule information disponible est un ensemble historique d’échantillons qui sont tirés de la vraie distribution. Nous résoudrons le problème avec l’approche data drivenet nous obtenons des formulations tractables. Nous développons aussi des bornes sur le nombre d’échantillons nécessaires pour garantir qu’avec une forte probabilité, le coût n’est pas très loin du vrai coût optimal. / Shorter product life cycles and rapid product obsolescence provide increasing incentives to introduce newproducts to markets more quickly. As a consequence of rapidly changing market conditions, firms focus onimproving their new product development processes to reap the benefits of early market entry. Researchershave analyzed market entry, but have seldom provided quantitative approaches for the product rolloverproblem. This research builds upon the literature by using established optimization methods to examine howfirms can minimize their net loss during the rollover process. Specifically, our work explicitly optimizes thetiming of removal of old products and introduction of new products, the optimal strategy, and the magnitudeof net losses when the market entry approval date of a new product is unknown. In the first paper, we use theconditional value at risk to optimize the net loss and investigate the effect of risk perception of the manageron the rollover process. We compare it to the minimization of the classical expected net loss. We deriveconditions for optimality and unique closed-form solutions for single and dual rollover cases. In the secondpaper, we investigate the rollover problem, but for a time-dependent demand rate for the second producttrying to approximate the Bass Model. Finally, in the third paper, we apply the data-driven optimizationapproach to the product rollover problem where the probability distribution of the approval date is unknown.We rather have historical observations of approval dates. We develop the optimal times of rollover and showthe superiority of the data-driven method over the conditional value at risk in case where it is difficult to guessthe real probability distribution

Shorter product life cycles and rapid product obsolescence provide increasing incentives to introduce newproducts to markets more quickly. As a consequence of rapidly changing market conditions, firms focus onimproving their new product development processes to reap the benefits of early market entry. Researchershave analyzed market entry, but have seldom provided quantitative approaches for the product rolloverproblem. This research builds upon the literature by using established optimization methods to examine howfirms can minimize their net loss during the rollover process. Specifically, our work explicitly optimizes thetiming of removal of old products and introduction of new products, the optimal strategy, and the magnitudeof net losses when the market entry approval date of a new product is unknown. In the first paper, we use theconditional value at risk to optimize the net loss and investigate the effect of risk perception of the manageron the rollover process. We compare it to the minimization of the classical expected net loss. We deriveconditions for optimality and unique closed-form solutions for single and dual rollover cases. In the secondpaper, we investigate the rollover problem, but for a time-dependent demand rate for the second producttrying to approximate the Bass Model. Finally, in the third paper, we apply the data-driven optimizationapproach to the product rollover problem where the probability distribution of the approval date is unknown.We rather have historical observations of approval dates. We develop the optimal times of rollover and showthe superiority of the data-driven method over the conditional value at risk in case where it is difficult to guessthe real probability distribution