The final thesis analyzed the position of purchase in logistics of a trading company, moreover there are analysis focused on processes that take place in the purchasing management in this company. The aim of final thesis is to improve current system. This fact will lead to optimization of processes and activities in procurement.

A Constituição Federal determina a imunidade de receitas decorrentes de exportação em relação às Contribuições Sociais. Entretanto, a Receita Federal do Brasil defende o entendimento de que essa imunidade, para fins da Contribuição Previdenciária Patronal, somente se aplica às exportações realizadas de forma direta, sem quaisquer intermediários, conforme a Instrução Normativa nº 971/09. Essa interpretação prejudica mais sensivelmente as pequenas empresas, que, por questões fáticas, são mais dependentes das trading companies para comercializarem os seus produtos no mercado externo. Analisando as prescrições constitucionais relativas à questão, bem como os fundamentos desses benefícios fiscais, conclui-se que as restrições ao aproveitamento da imunidade ofendem tanto as prescrições constitucionais relativas à imunidade tributária, que jamais diferenciam as modalidades de exportação, quanto a exigência também constitucional de tratamento jurídico favorecido aos pequenos empreendimentos. Analisando-se outros tributos, constata-se a tendência uniforme em se conferir o mesmo tratamento tanto para a exportação direta quanto para a indireta, de forma que o atual tratamento em relação à Contribuição Previdenciária Patronal se mostra equivocado. / The Federal Constitution determines the exemption of export revenues regarding the Social Security Contributions. However, Brazilian Federal Tax Administration advocates that this exemption in what concerns the Employer Social Security Contribution is only applicable to direct exports, without any intermediaries, in accordance to Regulation nº 971/09. This point of view onerates small business more significantly, which, by factual reasons, are the most dependant of trading companies to sell their goods in the international market. Analyzing the constitutional prescriptions concerning this matters, as well as the basis of these tax favors, it is concluded that the restrictions on the use of the exemption offends not only the constitutional prescriptions regarding the tax exemption, which never differentiate direct export from indirect export, but also the constitutional demand of the favored legal treatmant of small firms. By analyzing other taxes it is possible to note an uniform tendency of treating both direct and indirect exports equally, so that the present treatment regarding the Employer Social Security Contribution is inadequate.

A Constituição Federal determina a imunidade de receitas decorrentes de exportação em relação às Contribuições Sociais. Entretanto, a Receita Federal do Brasil defende o entendimento de que essa imunidade, para fins da Contribuição Previdenciária Patronal, somente se aplica às exportações realizadas de forma direta, sem quaisquer intermediários, conforme a Instrução Normativa nº 971/09. Essa interpretação prejudica mais sensivelmente as pequenas empresas, que, por questões fáticas, são mais dependentes das trading companies para comercializarem os seus produtos no mercado externo. Analisando as prescrições constitucionais relativas à questão, bem como os fundamentos desses benefícios fiscais, conclui-se que as restrições ao aproveitamento da imunidade ofendem tanto as prescrições constitucionais relativas à imunidade tributária, que jamais diferenciam as modalidades de exportação, quanto a exigência também constitucional de tratamento jurídico favorecido aos pequenos empreendimentos. Analisando-se outros tributos, constata-se a tendência uniforme em se conferir o mesmo tratamento tanto para a exportação direta quanto para a indireta, de forma que o atual tratamento em relação à Contribuição Previdenciária Patronal se mostra equivocado. / The Federal Constitution determines the exemption of export revenues regarding the Social Security Contributions. However, Brazilian Federal Tax Administration advocates that this exemption in what concerns the Employer Social Security Contribution is only applicable to direct exports, without any intermediaries, in accordance to Regulation nº 971/09. This point of view onerates small business more significantly, which, by factual reasons, are the most dependant of trading companies to sell their goods in the international market. Analyzing the constitutional prescriptions concerning this matters, as well as the basis of these tax favors, it is concluded that the restrictions on the use of the exemption offends not only the constitutional prescriptions regarding the tax exemption, which never differentiate direct export from indirect export, but also the constitutional demand of the favored legal treatmant of small firms. By analyzing other taxes it is possible to note an uniform tendency of treating both direct and indirect exports equally, so that the present treatment regarding the Employer Social Security Contribution is inadequate.

In the thesis I describe and deal with Japanese trading company of sogo shosha type. I explain what sogo shosha means, its history and developing. Then I am also focusing on Japanese economy and its habits and cultural traditions. The most important part is about strategies of all 7 divisions of this apanese company.

Since year 2004, the advantage of low material cost in Southeast Asia and Mainland China have enabled them to hold standard fastener market. Taiwan¡¦s manufacturers have thus changed and even lost their competitiveness on standard fastener parts due to the increasing cost. The only way to face this global trend is to keep away from the price competition and adopt an active marketing strategy such as making use of fasteners¡¦ association and convenient internet. These two advantages not only integrate Taiwan¡¦s suppliers but allow them to do a long-term marketing strategy to their customers, provide them with better service and further satisfy customers¡¦ needs. The standard parts have been the main products of big manufacturers since post 80s as the market demand a bigger quantity of the standard parts than the special ones. For that reason, big manufacturers lacked the experience of producing nonstandard parts. They concerned about utilization ratio, so they spent less time in researching and developing special parts. On the contrary, the facility restriction made small manufacturers incapability of making big quantities of standard parts, then forced them to spend more time developing special parts. However, they were not capable of selling their products overseas but to depend on trading companies to push their products all over the world. This in-depth research generalizes company A¡¦s marketing integration strategy, which satisfy its customers and keep its growth rate without being threatened by low-cost countries like Southeast Asia and Mainland China and so on. This strategy includes relationship marketing plus support of suppliers. Based on trust and commitment, Company A gets to connect and build a long-term beneficiary relationship with its customers. In addition, the ability and integration of suppliers play an important role in fulfilling the marketing integration strategy.

The Japanese General Trading Company(GTC) holds the uniqe business model in the world and is also the reprensentative of multinational enterprise in Japan. After the reforming and opening-up policy in China, how do GTCs access to China? As what does Chinese government regard GTCs? The thesis primarily concentrates the channels which the GTCs access to the market in China, and the Chinese government¡¦s attitude to GTCs by studying business cases. The thesis Claims GTCs are the organizer of the Japanese enterprises in China and Chinese government also considers non-economic factors when utilizing foreign capital. The result of the study can not only assit reader to understand the business characters of GTCs in China but also advise the foreign investors in China of some non-economic problems.

This Master's thesis aims to valuate Czech company SOME Jindřichův Hradec, s.r.o. with valuation date set as 31th December 2014. For this purpose is performed strategic analysis for each of company's divisions separately. Conclusion of this analysis contains two variant forecasts of company's turnover and SWOT analysis. Following financial analysis contains both vertical and horizontal analysis of financial statements, financial ratio analysis and analysis using solvency models. Based on findings, there was not sufficient evidence for implicit acceptance of going concern principle and therefore improvement plan is prepared. Following this plan presents another variation of the valuation. In the end, the valuation of the company is performed using EVA method.

The master‘s thesis is about creating a real marketing strategy for the hygienic product by the trading company called Hygset s.r.o. located in Brno. The first part summarizes the theoretical basis of the thesis and defines terms related to marketing strategy. Follows complex analysis of the current state by professional methods and research. Based on the findings in the previous parts, consumer-oriented marketing strategy itself is prepared so the strategic goals of the company are reflected.

fashion industry in Hong Kong : a case study : Sparkle / by Choi Hung Wai, Ricky. / Bibliography : leaves [43] - 44 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1984

Šiandien komunikacijai su tikslinėmis auditorijomis įmonės vis dažniau naudoja interneto svetainę – masiškiausią reprezentacijos ir visuomenės informavimo būdą, taupantį komunikavimo laiką ir kaštus, gerinantį klientų aptarnavimą, leidžiantį skverbtis į naujas rinkas ir siūlyti naujas paslaugas. Rinkodaros naudojimas organizacijos interneto svetainėje padeda jai skatinti pardavimus, reklamuotis, stiprinti organizacijos ir prekinių ženklų žinomumą, konkuruoti su kitomis įmonėmis, didinti vartotojų lojalumą. Ryšiai su visuomene (toliau – RSV) svetainėje palaiko santykius su tikslinėmis auditorijomis, informuoja apie prekes ir įmonės veiklą, didina paklausą ir matomumą, mažina rėmimo kaštus, kuria teigiamą organizacijos įvaizdį. Tačiau daugelis įmonių savo svetainėse tinkamai neišnaudoja RSV ir rinkodaros galimybių. Darbo objektas – Lietuvos prekybos įmonių asociacijos (toliau – LPĮA) narių interneto svetainės. Darbo tikslas – analizuoti internetinės rinkodaros tipus, ištirti ir aprašyti interneto svetainių kaip RSV ir rinkodaros priemonių naudojimą prekybos įmonių komunikacijoje. Siekiant užsibrėžto tikslo, iškelti šie darbo uždaviniai: analizuoti naujųjų komunikacijos technologijų teikiamas galimybes ir interneto svetainių panaudojimą įmonės komunikacijos efektyvumui didinti; nustatyti LPĮA narių interneto svetainių tipus tiriant jose naudojamus rinkodaros ir RSV elementus; apklausus įmones, išskirti jų komunikavimo per svetainę ypatumus. Darbo metu atliktas kiekybinis tyrimas... [toliau žr. visą tekstą] / Corporate Web site – is the most massive way of representation and public information, saving time and communication costs, enhancing customer service, which allows the penetration of new markets and offer new services. The use of marketing in corporate web site helps to promote sales, strengthen the brand awareness, advertise, compete with other companies, strengthen consumer loyalty. Public Relations (hereinafter – PR) in corporate web site maintains relationships with target audiences, informs about products and business activities, increases demand and visibility, reduce support costs, creates positive image of the organization. Work item – website of the Lithuanian Trade Enterprises Association (hereinafter – LTEA) members. The aim of the work – to analyze the types of internet marketing, explore and describe the web as the PR and marketing tool in communication of trading company. In order to seek the target, the following work tasks were raised: to analyse the impact of the new communication technologies and the use of coporate Web site to increase the efficiency of communication; to determine the types of LTEA members Web sites exploring the use of marketing and RSV elements, interviewing the organizations, to identify their communication through the site features. Raised hypotheses of the work: the web site – the most effective PR and marketing tool of the new century; Web sites of the LTEA members are more orientated into produkcts. Working on a quantitative survey... [to full text]