Den omstrukturering som detaljhandeln genomgått under de senaste åren i och med digitaliseringens framskridning har även resulterat i en kraftig tillväxt inom e-handeln. Dettahar även inneburit en ökad tillverkning av emballage med en tillväxt som fortsatt förväntas öka även i framtiden. Denna tillväxt sätter ökad press på hur produkter inom e-handeln paketeras samt hur emballagen hanteras och därmed fnns det ett behov av att göra e-handeln mer hållbar. Rapporten ämnar att undersöka om ett pantsystem för återbruk av emballage från e-handeln kan vara en del av det, utifrån de tre aktörerna Konsument, Företag och Transportör och följande fem dimensioner: Organisation, Ekonomi, Beteende, Material och Teknik. Resultatet visar att de tre aktörerna kommer möta både utmaningar och möjligheter samtidigtsom förutsättningar har identiferats för att det utredda pantsystemet ska kunna implementeras. För konsumenten är en av de främsta utmaningarna att få konsumenten att gå och panta sitt emballage. En annan stor utmaning är att hitta en nivå på pantsumman som ger konsumenten tillräckliga ekonomiska incitament att vilja gå att panta samtidigt som den inte kan vara för hög eftersom det kan skapa en ovilja att delta i pantsystemet. Företaget ges en möjlighet att erbjuda konsumenter ett enkelt sätt att göra hållbara val samtidigt som deras lönsamhet till stor del ärberoende på att konsumenter inte ser panten som en extra kostnad och därför väljer att avstå från att handla samt att de faktiskt väljer att panta emballaget över att återvinna. För transportören uppstår en möjlighet att utveckla en ny hållbar tjänst samtidigt som det uppstår kostnader på grund av merarbete. Kostnaderna förväntas att täckas av den vinst som uppstår om en konsument inte lämnar tillbaka sitt emballage - väljer att inte panta. Huruvida det vore möjligt att implementera ett pantsystem och om det är en möjlig dellösning för en mer hållbar e-handel går inte att svara på utifrån denna rapport. Detta eftersom det skulle krävas mer information, djupare analyser samt ett pilotprojekt för att kunna testa pantsystemet. / As retail has been restructured with digitalisation, e-commerce has seen strong growth. This has implied a strong increased production of packaging, and is expected to continue to do so in the future. This growth has increased the pressure on how products in e-commerce are packagedand how packaging is handled, and thus there is a need to make e-commerce more sustainable.This report intends to investigate whether a deposit refund system for reuse of packaging from e-commerce can be part of this, based on the three actors: Consumer, Retailer and Carrier, and five dimensions: Organization, Economy, Behavior, Material and Technology. The results show that the three actors will face both challenges and opportunities at the same time as prerequisites have been identifed for the investigated deposit refund system to be implemented. For the consumer, one of the main challenges is to get the consumer to return their packaging for reuse instead of recycling. Another major challenge is to find a level of the deposit that gives the consumer suffcient financial incentives to be willing to return their packaging. If it is too high it can create a reluctance to participate in the deposit system. The retailer is given an opportunity to offer consumers an easy alternative to make sustainable choices. However their profitability is largely relying on consumers not seeing the deposit as an extra cost and therefore choosing to refrain from shopping. For the carrier, an opportunity arises to develop a new sustainable service at the same time as the costs that arise due to extra work. These costs are presumed to be covered by the profit that occurs if the consumer fails to return their packaging. Whether a deposit refund system would be possible to implement or if it is a possible partial solution for a more sustainable e-commerce, cannot be deduced from this report. More information and deeper analyses would be required as well as a pilot project to test the deposit refund system.

Made available in DSpace on 2016-04-26T20:22:51Z (GMT). No. of bitstreams: 1 Andrea Medrado Darze.pdf: 1438059 bytes, checksum: 132ed7f7da3e9ae3b0ae8dc1ed863e99 (MD5) Previous issue date: 2014-06-02 / The purpose of this study is essentially analyze the article 166 of the National Tax Code. We began our research by identifying what is the real basis of validity of the right to refund the undue tax payment. In this stage of research, all effort was directed to synthesize the contours that were established by the Federal Constitution in the delineating of this prerogative. Then, we intend to answer the following questions: When is effectively possible to talk about undue tax payment? What is it legal nature? What are the requirements, factual and legal, for its configuration? What is the view of the courts case law, in particular the Supreme Court and Superior Court of Justice concerning article 166 of the National Tax Code? After intense reflection, we concluded that the right to refund the undue tax payment has direct basis on the Constitution, although is not adequate to conclude, indistinctly, the unconstitutionality of article 166 of the National Tax Code. This is because shifting the legitimacy of the general law rule of the right to a refund in cases of tax repercussion or even to require proof of the absence of repercussion in situations in which there is a legal presumption of its existence does not necessarily implies limitation or restriction on the right to refund. On the contrary, properly applied, is essential measure to avoid spreading new pathologies in the legal system, this time arising from the refund of the undue tax payment itself, which certainly would occur before the grant of uniform treatment for cases in which taxation involves legal repercussion of their onus and those in which this phenomenon does not occur. But to so conclude, it is necessary to interpret this statement without the remnants of financial law and without interference from other sciences. In a second stage we fixed the content and scope of the main signs and compositional phrases of article 166 of the National Tax Code. All with the goal of identifying an interpretation of this legal statement in accordance to the Constitution and general rules themselves on the matter. Held the analytical decomposition of the right to a refund of the undue tax payment set by article 166 of the National Tax Code, we define denotatively that taxes which, by its nature, have repercussions and, as such, have its refund requests submitted to this special rule / Tributário Nacional. Iniciamos nossa pesquisa identificando qual o verdadeiro fundamento validade do direito à restituição do indébito tributário. Nesta fase da investigação, todo o esforço se dirigiu a sintetizar os contornos traçados já na Constituição Federal na delimitação dessa prerrogativa. Em seguida, buscamos responder às seguintes questões: Quando efetivamente é possível falar em indébito tributário? Qual a sua natureza jurídica? Quais são os requisitos, fáticos e jurídicos, para a sua configuração? Qual a posição da jurisprudência judicial, especialmente a do Supremo Tribunal Federal e do Superior Tribunal de Justiça, a respeito do artigo 166 do Código Tributário Nacional? Após intensa reflexão, verificamos que o direito à repetição do tributo indevidamente pago tem fundamento direto na Constituição da República, mas que isso não é suficiente para concluir, indistintamente, pela inconstitucionalidade do artigo 166 do CTN. Isso porque deslocar a legitimidade ativa da regra geral do direito à restituição nos casos de tributos repercutidos ou mesmo exigir prova da ausência de repercussão nas hipóteses em que há presunção legal da sua existência não implica, necessariamente, limitação ou restrição do direito à restituição. Pelo contrário, bem aplicada, é medida indispensável para evitar que se propaguem novas patologias no sistema, desta vez derivadas da própria devolução do indébito, o que, certamente, ocorreria diante da outorga de tratamento uniforme para os casos em que a tributação envolve a repercussão jurídica do seu ônus e para aqueles em que este fenômeno não ocorre. Mas, para assim concluir, é necessário interpretar este enunciado sem os resquícios do direito financeiro, sem interferências de outras ciências. Num segundo momento, fixamos o conteúdo e alcance dos principais signos e locuções compositivas do artigo 166 do CTN. Tudo com o objetivo de identificar uma interpretação deste enunciado legal conforme à Constituição da República e às próprias normas gerais sobre a matéria. Realizada a decomposição analítica do direito à restituição do indébito tributário positivado no artigo 166 do CTN, definimos denotativamente os tributos que, por sua natureza, repercutem e, como tais, têm seus pedidos de restituição submetidos a este especial regramento

In this study, we focus on pricing and production decisions in reusable container systems with stochastic demand. We consider a producer that sells a single product to the customers in reusable containers with two supply options: (i) brand-new containers, (ii) returned containers from customers. Customers purchasing the products may return the containers to the producer to receive a deposit price. The return quantity depends on both customer demand and the deposit price determined by the producer. Hence, the producer has the opportunity to manipulate the return quantity via the deposit price. The unit cost of filling brand-new containers is different than the unit cost of refilling returned containers. We also consider resource restrictions on the production operations. Our setting represents certain hybrid manufacturing / remanufacturing systems where (i) the producer collects and recovers his own products, (ii) the producer supplies both brand-new and recovered products to his customers, and (iii) the customers are indierent between brand-new and recovered products. In this setting, we investigate the optimal pricing and production decisions in order to maximize the producer`s profit. Our approach utilizes non-linear optimization techniques. We characterize the optimal acquisition fee and the optimal order quantity of brand-new containers analytically and investigate the effect of parameters with an extensive computational study.

En el presente informe se analizará el Expediente No. 67-2019/CC2, el cual versa respecto a la denuncia presentada por el Señor Carlos Alberto Vidal Kegel contra Costamar Travel Cruise & Tours S.A.C. ante el Indecopi, por un presunto incumplimiento al Código de Protección y Defensa al Consumidor, toda vez que la denunciada se habría negado a efectuar el reembolso del monto total cancelado solicitado por el denunciante respecto de un paquete turístico que adquirió y, sin embargo, no pudo utilizar debido a un accidente en el tobillo. En ese sentido, se analizará lo expuesto por las partes, así como lo resuelto por la Comisión de Protección al Consumidor y por la Sala Especializada de Protección al Consumidor, a fin de poder evaluar si es que efectivamente la denunciada infringió el deber de idoneidad que como proveedor se encuentra obligada a cumplir y, por tanto, si correspondería o no la imposición de una sanción administrativa. / Trabajo de suficiencia profesional

觀光產業為現在世界主要產業之一，稱之為「無煙囪產業」，因其汙染少且外部成本相較許多工業產業來的低，許多國家都致力於發展觀光業，投入許多政策吸引觀光客到訪。我國政府近年來也推動許多政策是針對外籍旅客觀光計畫。如民國92年的「觀光客倍增計畫」預期於2008年達成目標，於是在同年於「觀光發展條例」中增訂的「外籍旅客購物退稅」，外籍旅客購物退稅的實施更是發展觀光產業的重要措施之一，觀光產業在觀光較為發達的已開發國家中，都十分重視旅客購物退稅這項措施，臺灣政府於民國92年實施政策至今，經歷了幾次重大改制，本文致力於研究於民國100年7月實施的「現場小額退稅」措施，是否對來臺外籍旅客的消費行為有顯著影響，並對今年實施的新制退稅措施是否再次影響旅客消費意願作出預期。 本研究以外籍旅客國籍及其消費金額之追蹤資料進行迴歸分析，蒐集位於臺北市區的某特定營業人2009年8月至2015年12月的外籍旅客退稅資料，針對來自七個國家及地區的外籍遊客消費行為建立來臺觀光需求模型。以政府實施的「現場小額退稅」措施當作主要的政策變數，並選取幾個影響旅客需求的重要變數為控制變數，建立以旅客總消費量、平均消費量、特定營業人之營業額為因變數的三個模型，觀察政策變數及其他控制變數對於外籍旅客消費行為的影響。 以全體樣本實證結果發現，本政策變動對於旅客總消費量、商店之營業額均有顯著正向影響，對於旅客平均消費量也是正面的影響；本文也將七個國家及地區分別討論，以美國、日本及中國旅客對於政策效果的影響最為顯著且正向，其他國家雖不顯著但多為正向關係。顯見政策的推動確實有助於提升外籍旅客來臺及消費意願，對發展臺灣觀光旅遊產業是一項助益。 / According to UNWTO, tourism industry has experienced continuous growth and become one of the fastest growing economic sectors in the world. Many countries have committed themselves to developing tourism industry nowadays due to lower externality. Taiwanese government also has some implemented plans on tourism industry of which foreigners are allowed to apply for “VAT Refund”, hoping that the increase in international tourist may give the economy a boost. Our study has conducted an empirical analysis on the policy of On-Site Small Amount Tax Refund, which is mainly concentrated in panel data estimation. The purpose of this thesis is to find out the effect of this policy. First, we use Dummy variable as a main variable to capture the influence of the policy. Second, we introduce both the demand factors and the supply factors to explain tourism spending in Taiwan. The span of the data is from August 2009 to December 2015, using Tax Refund data of foreigners from 7 countries and districts. Our empirical analysis show that the Tax Refund policy has had significantly positive effect on both dependent variables, including total consumption and store revenue, especially these from U.S.A., Japan and China. These three countries show the strongest response to the dependent variables. It also shows that implementation of this Tax Refund policy really contributes to our tourism industry by increasing international tourism receipts of Taiwan.

Made available in DSpace on 2016-04-26T20:30:27Z (GMT). No. of bitstreams: 1 Daniel Orfale Giacomini.pdf: 1286484 bytes, checksum: 4a75dc52f7bd341992dfa3eac2df70f2 (MD5) Previous issue date: 2010-05-28 / This study aims to investigate the refund of credits to consumers that were excluded or discontinued of purchasing pool agreements, seeking to scrutinize it in light of the recent legislation that regulates purchasing pool agreements in Brazil, Law No. 11795/08, as well as the Consumer Protection Code. At first, the study draws the mechanism of purchasing pool agreements in Brazil, broaching its historical evolution and legal development. Once the mechanism of purchasing pool agreements in Brazil is scrutinized, grounds of consumers defense in analyzed, once, as it deals with a consumer relation, purchasing pool agreements are also subject to the rules set forth in the Consumer Protections Code. Another aspect of the study relates to consumer agreements, provided that purchasing pool agreements are emblematic adhesion contracts. It is also necessary to analyze purchasing pool agreements, identifying its parties, ground concepts and main characteristics, emphasizing Brazilian Central Bank s attribution to regulate and supervise such agreements, as well as to determine the ground conditions of purchasing pool agreements, as provided for in respective bills. Once this scenario is drew, the ground is set to present the argumentation concerning refunding of amounts paid by consumers that were excluded or discontinued of purchasing pool agreements. Before the recent legislation, such topic caused disagreement among Court decisions and legal writers, with sound arguments, economical and legal, both to sustain that refund should occur immediately or that the refund should occur upon termination of the purchasing pool, dully updated. The actual rules concerning refund of amounts is then scrutinized, considering that according to Law No. 11795/08 there is no need to wait termination of the purchasing pool in order to refund the amounts due to consumers, as excluded and discontinued consumers take part in the raffle in order to be reimbursed immediately. The study carried on resulted in the conclusion that Law No. 11795/08 adopted the stand that the general interest of all the individuals that take part in the purchasing pool should prevail over the interest of one single consumer. To that extent, the Law No. 11795/08 is in line with rule of reason and the principle of harmony, as it conditioned the refund of amounts to the rule of raffle, which is proper to purchasing pool mechanisms, as it was conceived / O presente estudo traz como objeto de investigação a devolução das quantias pagas pelos consumidores desistentes e excluídos do contrato de consórcio, pretendendo abordá-la e analisá-la à luz da nova legislação que regula o sistema de consórcios no Brasil, a Lei 11.795/08, e do Código de Defesa do Consumidor. Para adentrar o tema, o trabalho traça, primeiramente, um perfil do sistema de consórcios no Brasil, com a evolução de sua história e de sua disciplina jurídica. Com a análise do sistema de consórcios no Brasil, passa-se a discorrer sobre os fundamentos da defesa do consumidor, uma vez que, por se tratar de relação de consumo, o contrato de consórcio se submete às disposições do Código de Defesa do Consumidor. Outra abordagem alude aos contratos de consumo, sendo o contrato de consórcio um típico contrato de adesão. Faz-se necessário, também, a análise do contrato de consórcio, com a identificação de suas partes, conceitos fundamentais e características principais, com destaque para o poder regulatório e fiscalizador do Banco Central do Brasil e a fixação das condições mínimas do contrato de consórcio constante de suas circulares. Com esse pano de fundo, o estudo encontra subsídios para discorrer sobre a questão da devolução das quantias pagas pelos consorciados desistentes e excluídos e que, até a novel legislação, encontrava divisão na doutrina e na jurisprudência, com relevantes argumentos econômicos e de direito pelos que entendem que a mesma deveria ocorrer de maneira imediata, assim como por aqueles que entendem que a devolução dessas quantias deveria ocorrer somente após o término do grupo, devidamente corrigidas. Passa-se, então, a análise da forma com a questão da devolução das quantias pagas aos consorciados desistentes e excluídos foi tratada pela atual legislação, onde não há mais necessidade de se aguardar o encerramento do grupo, passando estes consumidores a participarem do sorteio para receberem de volta os valores pagos. O resultado da pesquisa aponta no sentido de que a Lei nº. 11.795/08, categorizando o funcionamento da sociedade consorcial na prevalência do interesse do grupo de consórcio sobre o interesse individual do consorciado, agiu com espírito de razoabilidade e harmonia ao definir a nova sistemática de devolução das quantias pagas aos consumidores desistentes e excluídos, submetendo sua ocorrência à contemplação em sorteio, como é próprio do sistema de consórcio, desde a sua concepção

This report is the final part within our education, Industrial Organization and Economy focusing on Logistics and Management at Jönköping School of Engineering. The aim with this report is to coordinate recycle drives for deposited aluminum-cans and bottles collected from grocery stores within Jönköping county and locality. In the present situation both aluminum cans and bottles filled with drinks are distributed to the grocery stores by the brewery’s own distributers. At the same time as they supply the drinks they also discharge the grocery stores units with restored aluminumcans and bottles. To make it easier for the grocery stores to handle the goods in the future, all distribution of drinks ought to be directly delivered to the grocery stores own separate central warehouse. This means every brewery ought to instead supply their drinks to the grocery stores central warehouse instead of taking them directly to the grocery stores. The drinks will then be distributed from the central warehouse to the grocery stores in connection with their orders of provisions. Due to hygienic reasons it is not possible that the deposited units are transported together with the provision.Therefore a kind of recycle drive needs to be organized. By using computer-aided route planning systems every transport are optimized, which means the transportation and labour costs will be reduced. At the same time the strain on the environment will also be a reduced. The company, DPS Europe, an international supplier of professional designed route planning systems. They have assisted with computer software and support during the study. The software PlanLogix build optimized drive routes based on different presumptions, restrictions and parameters which is based on information given by Returpack, responsible for the Swedish bottle refund system. A week’s work requires 19 shifts, three shifts on every work day and two shifts on the weekends. How many times the deposited units need to be collected varies between each grocery store. It differs from seven times a week to one time every forth week. This will lead to a four-week schedule with 76 routes. The total cost for the bottle refund system is 603 459 SEK/four weeks, and the filling degree on the vehicles will be approximately 50 percent. If a bottle refund system is to be implemented it needs to be profitable for the environment, meaning the positive effects need to exceed the negative effects, which the transports cause. To implement deposit drives, the units of aluminum-cans and bottles needs to be higher so the filling degree increases. A proposal to increase the filling degree could be to decrease the number of times each grocery store gets their deposits collected. This will increase the filling degree since at every occasion there will be more units to collect and at the same time decrease the transportation. / Rapporten är det avslutande momentet av utbildningen Industriell Organisation och Ekonomi med inriktning Logistik och Ledning vid Jönköpings Tekniska Högskola. Målet med examensarbetet är att planera och utforma rutter utifrån förutbestämda kriterier, för returkörningar av pantade PET-flaskor och aluminiumburkar från livsmedelsbutiker i Jönköpings län med omnejd. I dagsläget distribueras konsumtionsfärdig dryck i aluminiumburkar och PET-flaskor till butiker med bryggeriernas egna distributörer som i samband med leveransen tömmer butikernas lager av pantade enheter. Men för att underlätta godshanteringen hos handlarna ska i framtiden distributionen istället ske till livsmedelskedjornas olika centrallager och därifrån distribueras tillsammans med butikens beställning av livsmedel. På grund av hygieniska skäl kan butikens pantade enheter inte samköras medlivsmedel vilket kräver att någon form av returkörning samordnas. Genom att använda datorstödd ruttplanering optimeras transporterna vilket betyder att transportkostnader och arbetskostnader minimeras samtidigt som miljöpåverkan reduceras. Företaget DPS Europe är en internationell leverantör av professionella ruttplaneringssystem som bistått med programvara och support. Med hjälp av programmet PlanLogix, från DPS Europe, har optimala körrutter byggts upp utifrån olika förutsättningar, begränsningar och parametrar baserade på information från Returpack, som ansvarar för det svenska pantsystemet. Det krävs 19 arbetsskift i veckan, tre skift på vardagar och två skift på helger, för att samtliga butiker ska få sina lager av pantade enheter tömda. Hämtningsfrekvensen hos butikerna varierar från sju gånger i veckan till en gång var fjärde vecka, vilket resulterar i att ett fyraveckorsschema med totalt 76 rutter skapas. Totalkostnaden är 603 459 kronor/fyra veckor och den använda lastkapaciteten på fordonen är 50 procent. Om ett retursystem ska användas måste det vara miljölönsamt, det vill säga att de positiva effekterna med retursystemet måste vara fler än de negativa konsekvenserna som ökade transporter medför. För att det ska bli försvarbart och lönsamt att utföra returkörningar för PET-flaskor och aluminiumburkar krävs en högt utnyttjande av lastkapacitet. Ett förslag som ökar utnyttjandet av lastkapaciteten är att minska butikernas hämtningsfrekvens så att det vid varje hämtningstillfälle finns mer pantande enheter att hämta. På så sätt ökar den använda lastkapaciteten samtidigt som transportsträckan reduceras.

<p>This report is the final part within our education, Industrial Organization and Economy focusing on Logistics and Management at Jönköping School of Engineering. The aim with this report is to coordinate recycle drives for deposited aluminum-cans and bottles collected from grocery stores within Jönköping county and locality.</p><p>In the present situation both aluminum cans and bottles filled with drinks are distributed to the grocery stores by the brewery’s own distributers. At the same time as they supply the drinks they also discharge the grocery stores units with restored aluminumcans and bottles. To make it easier for the grocery stores to handle the goods in the future, all distribution of drinks ought to be directly delivered to the grocery stores own separate central warehouse. This means every brewery ought to instead supply their drinks to the grocery stores central warehouse instead of taking them directly to the grocery stores. The drinks will then be distributed from the central warehouse to the grocery stores in connection with their orders of provisions. Due to hygienic reasons it is not possible that the deposited units are transported together with the provision.Therefore a kind of recycle drive needs to be organized.</p><p>By using computer-aided route planning systems every transport are optimized, which means the transportation and labour costs will be reduced. At the same time the strain on the environment will also be a reduced. The company, DPS Europe, an international supplier of professional designed route planning systems. They have assisted with computer software and support during the study. The software PlanLogix build optimized drive routes based on different presumptions, restrictions and parameters which is based on information given by Returpack, responsible for the Swedish bottle refund system.</p><p>A week’s work requires 19 shifts, three shifts on every work day and two shifts on the weekends. How many times the deposited units need to be collected varies between each grocery store. It differs from seven times a week to one time every forth week. This will lead to a four-week schedule with 76 routes. The total cost for the bottle refund system is 603 459 SEK/four weeks, and the filling degree on the vehicles will be approximately 50 percent.</p><p>If a bottle refund system is to be implemented it needs to be profitable for the environment, meaning the positive effects need to exceed the negative effects, which the transports cause. To implement deposit drives, the units of aluminum-cans and bottles needs to be higher so the filling degree increases. A proposal to increase the filling degree could be to decrease the number of times each grocery store gets their deposits collected. This will increase the filling degree since at every occasion there will be more units to collect and at the same time decrease the transportation.</p> / <p>Rapporten är det avslutande momentet av utbildningen Industriell Organisation och Ekonomi med inriktning Logistik och Ledning vid Jönköpings Tekniska Högskola. Målet med examensarbetet är att planera och utforma rutter utifrån förutbestämda kriterier, för returkörningar av pantade PET-flaskor och aluminiumburkar från livsmedelsbutiker i Jönköpings län med omnejd.</p><p>I dagsläget distribueras konsumtionsfärdig dryck i aluminiumburkar och PET-flaskor till butiker med bryggeriernas egna distributörer som i samband med leveransen tömmer butikernas lager av pantade enheter. Men för att underlätta godshanteringen hos handlarna ska i framtiden distributionen istället ske till livsmedelskedjornas olika centrallager och därifrån distribueras tillsammans med butikens beställning av livsmedel. På grund av hygieniska skäl kan butikens pantade enheter inte samköras medlivsmedel vilket kräver att någon form av returkörning samordnas.</p><p>Genom att använda datorstödd ruttplanering optimeras transporterna vilket betyder att transportkostnader och arbetskostnader minimeras samtidigt som miljöpåverkan reduceras. Företaget DPS Europe är en internationell leverantör av professionella ruttplaneringssystem som bistått med programvara och support. Med hjälp av programmet PlanLogix, från DPS Europe, har optimala körrutter byggts upp utifrån olika förutsättningar, begränsningar och parametrar baserade på information från Returpack, som ansvarar för det svenska pantsystemet.</p><p>Det krävs 19 arbetsskift i veckan, tre skift på vardagar och två skift på helger, för att samtliga butiker ska få sina lager av pantade enheter tömda. Hämtningsfrekvensen hos butikerna varierar från sju gånger i veckan till en gång var fjärde vecka, vilket resulterar i att ett fyraveckorsschema med totalt 76 rutter skapas. Totalkostnaden är 603 459 kronor/fyra veckor och den använda lastkapaciteten på fordonen är 50 procent.</p><p>Om ett retursystem ska användas måste det vara miljölönsamt, det vill säga att de positiva effekterna med retursystemet måste vara fler än de negativa konsekvenserna som ökade transporter medför. För att det ska bli försvarbart och lönsamt att utföra returkörningar för PET-flaskor och aluminiumburkar krävs en högt utnyttjande av lastkapacitet. Ett förslag som ökar utnyttjandet av lastkapaciteten är att minska butikernas hämtningsfrekvens så att det vid varje hämtningstillfälle finns mer pantande enheter att hämta. På så sätt ökar den använda lastkapaciteten samtidigt som transportsträckan reduceras.</p>

Research object: export sponsorship of agricultural and food products. Research subject: export subsidies and their influence on Lithuanian agricultural foreign trade. Research aim: prediction of alternative developmental trends on agricultural economy in case of export subsidies revocation of agricultural and food products since 2013. Objectives: • to analyse theoretical rules of export sponsorship policy; • to analyse Lithuanian export sponsorship policy of agricultural and food products; • to test influence of export subsidies on Lithuanian foreign trade expansion of agricultural and food products; • to predict of alternative developmental trends on agricultural economy in case of export subsidies revocation of agricultural and food products since 2013. Research methods: • in case of prospect and analyse of theoretical grounds on international trade policy also evolution of Lithuanian foreign trade policy used common scientific methods - analysis and synthesis of scientific literature and juridical/law documents; • in case of valuation of export subsidies influence on Lithuanian agricultural and food products foreign trade expansion used economical - statistical methods for data compilation and analysis; • in case of compute and systematize of statistical information used means of bunching, comparison and diagrammatical representation.

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