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1
EN
In freight road transport, the price per unit of transport is not the same for each shipment for reason, that many factors influence the cost of shipping. An important aspect, in addition to cost inputs, which decides , how high will the shipping cost it is the destination where the transportation takes place. The purpose of this article is to identify the impact of the change of destination on carrier costs. Authors will not deal with specific costs related to the change of destination, which include, for example, charges for the use of the road network or travel compensation to the driver, but will only deal with the probability of vehicle back-up. If the carrier is unable to backhaul of the vehicle, the initial shipping costs increase significantly.
EN
In general, transport companies have an unimportant role in the business market, in order to achieve the required sales and the related profit. Competition in road transport is great and enforcement from a large number of carriers is considerable. It is the price for the transport of goods that plays the most important role how to get the carrier and the customer who wants the lowest transport price. On the contrary, the carrier would like to get the highest amount for the shipment. A compromise between these two requirements should form the required shipping price. Pricing involves a factor other than costs, the attractiveness of the transport destination, in terms of the possibility of return utilization the vehicle. The aim of the paper is to verify the hypothesis, that the cost of transport is affected not only by the carrier's costs, but also the target destination of the ordered shipment.
3
Content available Reimbursement of excise duty on minerals oils
EN
Enterprise in the EU is currently a single market business, but on which the conditions are not completely unified. In the case of mineral oil excise duty a minimum level of taxation is set by EU rules, but individual states do not strictly prescribe a specific rate of tax. It is a fact for international road transport, that there are states on the route of transport, where it is preferable to pump fuel. Because the mineral oil tax is an income of state budget in concrete state, is good for the state, if the carrier pumps fuel on the territory of that state. For carriers who only drive within the country the higher tax rate is more advantageous in terms of choice. For this reason, some EU countries apply for the selected group of entrepreneurs, the refund of excise duty due to the use of carriers in their territory and to achieve higher tax deduction in cumulative terms. The purpose of this contribution is to identify the possibilities for refunding excise duty in the Slovak Republic and to propose a procedure for assessing the effects of the refund of excise duty on mineral oils.
EN
Two main lithostratigraphic units of clay-bearing rock salt, the Tonmittelsalz of the Leine formation (z3) and Tonbrockensalz of the Aller formation (z4), occur in the German Zechstein (Upper Permian) succession. These units could be equivalents of the Brown Zuber (Na3t) and Red Zuber (Na4t) in the PZ3 and PZ4 cyclothemes of the Polish Zechstein basin. Mineralogical-geochemical investigations of the Tonmittelsalz and Tonbrockensalz were carried out on samples taken from a deep borehole in the Gorleben salt dome in Northern Germany. Even though these units are characterized by a similar mineralogical composition of mainly halite with subordinate quantities of anhydrite and clay minerals, variations in mineral content and fabric were observed. The older Tonmittelsalz rocks document some primary features like chevrons in halite crystals and idiomorphic halite crystals in clay-bearing layers. A brecciated fabric and a vague layering, shown by polarizing microscopy and CT-imaging, indicate a deformation of the younger Tonbrockensalz, which is folded in the deep borehole Go1004. Nevertheless, internal fabrics of clay clasts in the z4TS show an early brecciated and folded fabric during sedimentation or diagenesis. Main component chemistry and REE are comparable in both units, but significant differences were observed for trace element and isotope data. The z3TM rocks contain higher values of trace elements like Liand higher values in REE, while the z4TS rocks are enriched in K. Isotope data of anhydrites of both units correspond to those of the Zechstein. The δ18O values of samples from the Tonbrockensalz display a relatively large range (8.5-11.9‰) and may indicate changing conditions during its formation. In contrast, only minor variations in the δ34S of samples from the Tonbrockensalz and in both isotope compositions of samples from the Tonmittelsalz have been documented.
EN
The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight not only on closed national markets, but they are engaged in road transport on a common international market, it is important for the competitiveness to analyze the level of the use of transport by tax in foreign countries. The goal of article is to compare tax rates, regarding the particular semi-trailer and also point to significant differences concerning the principles of taxation but also the level of the tax rate itself in selected EU countries.
EN
The price for the transport is determined by the carriers based on the costs incurred when the carriers transporting. Carriers are currently able to identify variable costs, the height of which changes with the change in the realized output and also fixed costs, which are dependent on the operating time of the means of transport. Carriers have the differences in the cost of the shipment for each destination they judge through the differences in charges for the use of the road network. It is also necessary to consider the possibility to backhaul transportation the vehicle for concrete transportation. The aim of this article is to verify the hypothesis, whether the change of the transport route is affected at the carrier's expense and in case, that is to quantify the impact of the transport route to the price for the transport carried out. We assume the effect of changing the shipping route also changes over time, therefore, the goal of the contribution is to identify changes the impact of the shipping route on the price within one week and to identify whether changes are developing in individual countries in the same process. Research is conducted on the basis of a situation survey in 19 European countries over a period of more than 3 months.
EN
In the German Zechstein basin, two main clay-bearing salt strata occur, in fact Tonmittelsalz in Z3 (Leine formation) and Tonbrockensalz in Z4 (Aller Formation). These units may correlate with the Brown Zuber (Na3t) and Red Zuber (Na4t) in the Polish Zechstein basin. To mark out the characteristics of Tonmittelsalz and Tonbrockensalz, BGR started detailed mineralogical-geochemical investigations. Even though these units are characterized by a similar mineral composition of mainly halite with subordinate quantities of anhydrite and clay minerals, differences were observed. Based on microscopical observations, carbonate is only existing in Tonmittelsalz and polyhalite is more common in Tonbrockensalz. Characteristic for Tonmittelsalz seem to be clay bands with idiomorphic halite and a breccious fabric for Tonbrockensalz. Similarities to the equivalent zuber beds were observed. This ongoing project will be continued with more samples from other locations.
PL
W niemieckiej części basenu cechsztyńskiego występują dwie główne warstwy soli ilastych: Tonmittelsalz w cyklotemie Z3 (formacja Leine) i Tonbrockensalz w cyklotemie Z4 (formacja Aller). Warstwy te korelują się z Brązowym Zubrem (Na3t) i Czerwonym Zubrem (Na4t) w polskiej części basenu cechsztyńskiego. BGR wykonało badania mineralogiczne i geochemiczne soli Tonmittelsalz i Tonbrockensalz, aby uzyskać ich szczegółową charakterystykę. Pomimo podobieństwa składu mineralnego, w którym głównymi minerałami są halit, anhydryt i iłowce zaobserwowano różnice. Na podstawie obserwacji mikroskopowych stwierdzono, że węglany występują tylko w Tonmittelsalz, natomiast polihalit jest częściej spotykany w Tonbrockensalz. Ponadto, w Tonmittelsalz iłowce tworzą pasma z idiomorficznymi kryształami halitu, a w Tonbrockensalz występują brekcje. Badania opisanych soli są nadal prowadzone.
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