Economic Archive

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  SOME POSSIBILITIES FOR APPLYING THE ACTIVITY-BASED COSTING APPROACH IN THE MEAT-PROCESSING INDUSTRY – STRATEGIC ASPECTS

  Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis ... Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

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  THE ROLE OF TAXATION IN PROMOTING SUSTAINABLE DEVELOPMENT IN NIGERIA

  This research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the ... This research examined the nexus between taxation and sustainable development in Nigeria. The study’s specific objectives were to investigate how company income tax, petroleum profit tax, and value added tax would affect sustainable development, measured by per capita income, in Nigeria. Secondary data from 1994 till 2022 and sourced from the annual report of the Nigerian Federal Inland Revenue Services was utilized for the study. The sourced data was estimated using the Vector Error Correction Model. The unit root test showed that all the variables were stationary at first difference and the Johansen Cointegration revealed a long run relationship among the variables. Findings showed that company income tax, petroleum profit tax, and value added tax positively and significantly impact per capita income. The research, therefore, recommended that the government should ensure that tax funds are utilized for infrastructural and economic developmental objectives as it would facilitate Nigeria’s economic development.

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  PREVENTION STRATEGIES AGAINST VIOLENCE IN GERMAN FOOTBALL STADIUMS: A PUBLIC ADMINISTRATION PERSPECTIVE

  This study investigates the role of public administration in the development and implementation of effective security measures in German football stadiums. Using a qualitative research approach, the study combines an extensive literature review with an analysis of existing security concepts. Key factors such as legal frameworks, cooperation ... This study investigates the role of public administration in the development and implementation of effective security measures in German football stadiums. Using a qualitative research approach, the study combines an extensive literature review with an analysis of existing security concepts. Key factors such as legal frameworks, cooperation between authorities, and preventive measures are examined. The findings reveal that security challenges stem from tensions between fans, particularly Ultras, and law enforcement, as well as inconsistent regulations across federal states. Best practices, such as stadium alliances and international cooperation during UEFA EURO 2024, demonstrate the potential for improved security strategies. However, concerns remain regarding the balance between security measures and civil rights, particularly in relation to data collection on violent offenders. The study concludes that a stronger focus on preventive measures, stakeholder cooperation, and transparent communication is essential for enhancing stadium security.