Dynamic Contracting

It is established that Trade Law is a branch of law which regulates legal relations arising in the course of business activities, in particular, those related to the purchase and sale of goods and services, as well as other transactions related to the relevant processes. This branch of law contains legal rules that govern the establishment, registration, management and liquidation of enterprises, transactions, fair competition, consumer protection, intellectual property, patents and trademarks, and other aspects of business activities related to trading. The article proves that trade legal relations as the subject matter of the Trade Law branch are a complex set of property and non-property relations arising between trade law entities in relation to the sale and purchase of goods and services. These legal relations include all stages of the process of buying and selling goods and services: from finding partners and signing a contract to making payments and fulfilling the parties’ obligations. It is argued that the key features of trade legal relations are as follows: parties to trade legal relations are not only legal entities, but also individuals; one of the parties to legal relations is necessarily an entity which sells goods and services; the relevant relations arise not only by concluding a written agreement, they may also be oral; these legal relations are governed by the rules of not only Trade Law, but also other branches of law which are closely intertwined with each other; parties to trade relations usually have a single goal which is a commercial one; the quality and efficiency of trade relations affect the development of the state's economy as a whole, as well as the financial and economic condition of each individual; regulation of trade relations is an important guarantee of observance of the rights and freedoms of a person using services, works, etc.

Introduction to International Trade For most countries with VATs, international trade is a significant component of their economies. A country with a VAT must define the jurisdictional reach of the tax. Should the tax reach global supplies or should it be limited to supplies within the country’s territory? Whether global or territorial, should the tax be imposed on production within the country (an origin principle VAT), on domestic consumption (a destination principle VAT), or some combination of the two? Almost every country with a VAT imposes a territorial VAT that relies on the destination principle to define the jurisdictional limits of the tax. Under a pure destination principle, imports are taxed and exports are completely free of tax (zero-rated). With this system, it is important to identify the value of goods and services that are exported (and when they are exported) and identify the value of taxable imports and determine when they are taxable. This chapter discusses the rules that determine where a supply takes place, including the troublesome issues on cross-border transactions relating to the place where services are rendered and intangibles are supplied. The location or place of the supply of cross-border services has become more significant with the advent of electronically supplied services. If the place of supply rules applicable to the sale of goods and those applicable to the sale of services differ, the supplier must determine whether the sale is of goods or services, and this may be more difficult in the case of electronic commerce. For example, if computer software, music, and videos are transmitted by electronic signals rather than in compact disks or other physical form, is the transaction a sale of goods or a sale of services? Sales of standard packaged software have been treated as sales of goods, but sales of customized software have been treated as sales of services.

This article examines the stages of cost management in modern conditions, when many organizations are engaged in multidisciplinary activities, the role of accounting is increasing and its knowledge becomes necessary not only for accountants, but also for managers and managers. The main tasks of accounting for the costs of finished products and their sales are: - timely documentation and reflection in the accounting of all operations with products; - control over the implementation of the release plan, safety, movement and timely organization of products; - accounting of shipped goods and timeliness of payment by buyers for shipped products; - identification of excess stocks of finished products for the purpose of their sale, and more. The methodological basis of the research in the article is the sale of goods and services, more precisely, the sale of goods and services is the subject of attention of a wide range of market participants interested in the results of its functioning. To ensure the survival of an enterprise in modern conditions, it is necessary to realistically assess the financial condition of both your enterprise and existing potential competitors. Financial condition is the most important characteristic of an enterprise's economic activity. It determines the competitiveness, potential in business cooperation, assesses the extent to which the economic interests of the enterprise itself and its partners in financial and production terms are guaranteed. However, the ability to really assess the financial condition is not enough for the successful functioning of the enterprise and the achievement of its goal. В данной статье рассмотрены этапы управления затратами в современных условиях, когда многие организации занимаются многопрофильной деятельностью, повышается роль бухгалтерского учѐта и его знание становится необходимым не только бухгалтерам, но и менеджерам и руководителям. Основными задачами бухгалтерского учета расходов готовой продукции и ее реализации являются: - своевременное документирование и отражение в учете всех операции с продукцией; - контроль за выполнением плана выпуска, сохранностью, движением и своевременной организацией продукции; - учет отгруженных товаров и своевременность оплаты покупателями отгруженной продукции; - выявление сверхнормативных запасов готовой продукции с целью ее реализации и другое. Методологической основой исследования в статье являются, сбыт товаров и услуг, точнее реализация товаров и услуг является предметом внимания обширного круга участников рыночных отношений, заинтересованных в результатах его функционирования. Чтобы обеспечивать выживаемость предприятия в современных условиях, нужно реально оценивать финансовые состояния, как своего предприятия так и существующих потенциальных конкурентов. Финансовое состояние – важнейшая характеристика экономической деятельности предприятия. Она определяет конкурентоспособность, потенциал в деловом сотрудничестве, оценивает, в какой степени гарантированы экономические интересы самого предприятия и его партнёров в финансовом и производственном отношении. Однако одного умения реально оценивать финансовое состояние недостаточно для успешного функционирования предприятия и достижения им поставленной цели. Бұл мақалада көптеген ұйымдар көпсалалы қызметпен айналысатын қазіргі жағдайдағы шығындарды басқару кезеңдері қарастырылады, бухгалтерлік есептің рөлі артып, оның білімі бухгалтерлерге ғана емес, менеджерлер мен менеджерлерге де қажет болады. Дайын өнім мен оны өткізуге кеткен шығындарды есепке алудың негізгі міндеттері: - уақтылы құжаттау және өніммен жүргізілетін барлық операцияларды есепке алу кезінде көрсету; - шығару жоспарының орындалуын, қауіпсіздігін, қозғалысын және өнімді уақытында ұйымдастыруды бақылау; - жөнелтілген тауарлардың есебі және сатып алушылардың жөнелтілген өнім үшін төлемнің уақтылығы; - оларды сату мақсатында дайын өнімнің артық қорын анықтау және басқалары. Мақаладағы зерттеудің әдіснамалық негізі тауарлар мен қызметтерді сату болып табылады, дәлірек айтсақ, тауарлар мен қызметтерді сату оның қызмет ету нәтижелеріне қызығушылық танытқан нарық субъектілерінің кең ауқымының назары болып табылады. Кәсіпорынның қазіргі жағдайда өмір сүруін қамтамасыз ету үшін сіздің кәсіпорыныңыздың да, қазіргі әлеуетті бәсекелестердің де қаржылық жағдайын нақты бағалау қажет. Қаржылық жағдай - бұл кәсіпорынның экономикалық қызметінің маңызды сипаттамасы. Бұл іскерлік ынтымақтастықтағы бәсекеге қабілеттілікті, әлеуетті анықтайды, кәсіпорынның және оның серіктестерінің қаржылық және өндірістік шарттардағы экономикалық мүдделеріне қаншалықты кепілдік берілетіндігін бағалайды. Алайда, қаржылық жағдайды шынымен бағалау мүмкіндігі кәсіпорынның сәтті жұмыс істеуі және оның мақсатына жетуі үшін жеткіліксіз.

Today, the scope of e-commerce is expanding. This raises the issue of equipping it with appropriate software that supports both the functioning of e-commerce enterprises and the application of modern methods and approaches to regulating the market for goods (commodity services). In particular, these methods include sales forecasting methods. An analysis of the current market for sales forecasting software in the e-commerce system reveals a shortage of suitable software solutions, which complicates the selection of the most effective software platform for generating relevant forecasts. The purpose of the article is to study and analyse modern software tools (systems, platforms) designed to perform e-commerce processes based on the results of sales forecasting for goods or commodity services using the appropriate Forecast software. The research methodology includes a systematic approach and comparative analysis of the main software solutions in this subject area (e-commerce system). The article explores approaches to developing and operating software solutions for forecasting the sales of goods and services, utilising statistical data and expert knowledge. The scientific novelty of the study lies in the analysis of modern methods and software solutions (systems, platforms) for forecasting sales of goods and services, as well as a comparative analysis of the latest sales forecasting platforms for both the Ukrainian and global markets. Additionally, recommendations are provided on selecting the right software solution for e-commerce enterprises. Conclusions. The study aims to enhance the efficiency of e-commerce enterprises by analysing software solutions that form the basis for developing effective software for forecasting sales of goods/services. The paper identifies the main problems of the existing e-commerce system software; analyses the main methods for determining the forecast values of sales of goods/services; analyses the existing software tools designed for forecasting (forecasting sales of goods or services); and provides recommendations on choosing the optimal software solutions that ensure the forecasting of sales of goods or services.

This study aims to analyze the implementation of revenue recognition based on the Statement of Financial Accounting Standards (PSAK) No. 23 in the trading company PT. Solusindo Ganda Kharisma. In an increasingly competitive business environment, companies are required to implement an effective accounting information system to produce accurate and timely financial information. Revenue is one of the key elements in financial statements, where its recognition and measurement affect the quality of the information presented. This research uses a descriptive qualitative approach. Primary data were obtained through interviews with relevant parties in the company, while secondary data were sourced from the company’s financial statements, internal accounting policies, and other documents. The results of the study indicate that PT. Solusindo Ganda Kharisma has effectively implemented PSAK Number 23 in the recognition of revenue from the sale of goods and services. Revenue from the sale of goods is recognized when the goods have been received by the customer, while service revenue is recognized based on the percentage of work completion. However, several challenges remain, such as delayed revenue recognition due to late delivery of goods and discrepancies in estimating the percentage of work completion for service sales.

While direct taxes are levied on taxable income earned by individuals and corporate entities, the burden to deposit taxes is on the assesses themselves. On the other hand, indirect taxes are levied on the sale and provision of goods and services respectively and the burden to collect and deposit taxes is on the sellers instead of the assesses directly. The GST Act came into existence, leading to the realization of “One country, one tax”. It is a centralized tax- paying network which simplifies payment of tax by the citizens as well as revenue collection by the government. It widens the tax base. Introduction of GST aims to alleviate, though not all, many of the problems leading to efficiency in operations for individuals leading to economic growth of the country. A direct tax is a tax that a person or organization pays directly to the entity that imposed it. An individual taxpayer, for example, pays direct taxes to the government for various purposes, including income tax, real property tax, personal property tax, or taxes on assets. An Income Tax Return (ITR) is a document you file with the Internal Revenue Service or the state tax board reporting your income, profits and losses of your business and other deductions as well as details about your tax refund or tax liability. Taxable income is the portion of a person's or company's gross income that the government deems subject to taxes. The computation of taxable income is done adding all the incomes that an individual can get (Income from salary, house property, capital gains, business/profession and other sources) and subtracting the deductions from it will give us the net taxable income. Keywords – TAXATION, GST, DIRECT TAXES, INDIRECT TAX, TAX COMPLIANCE, CAPITAL GAINS

Over the last four decades, producers of durable goods recognized the role of services as a tool to increase their competitiveness and achieve long-term growth. Consequently, the producers began to integrate services into their products to satisfy their customers’ needs, a process known as servitization. Since its introduction in the late 1980s, servitization received practical affirmations and focused on diverse and interdisciplinary research. Nevertheless, legal aspects and considerations, particularly those concerning contracts, are remarkably scarce. This is surprising since challenges in the transition to product-service integration call for a framework that ensures predictability and certainty on the one hand while enabling proactive contract design and management on the other. We aim to fill this gap by examining the application of the UN Convention on Contracts for the International Sale of Goods (the “CISG”) on servitized business-to-business (“B2B”) contracts. The added element of services blurs the lines of classifying a relationship as a sale, service, or mixed agreement. It is reasonable to expect that selling productsservices as an integrated unit will lead to issues concerning the qualification of the commercial relationship between producers and its customers and, as a result, increase the legal challenges in an already challenging business environment. That is where the CISG comes into play. The CISG recognizes the dichotomy between the sale of goods and the provision of services in its Art. 3(2). Since the purpose of the CISG is to enable the development of international trade, we offer an interpretation of Art. 3(2) that would enable the CISG to govern contracts arising out of or connected with a servitized business model. The CISG is appropriate to govern these relationships, allowing for a sufficient level of flexibility that parties need to adapt to their specific contracts.

Terrestrial ecosystems can exhibit various behaviors in response to climate change and human activities. Nonlinear and abrupt shifts in ecosystems are particularly important as they indicate substantial modifications in ecosystem structure and function, posing a threat to the provision of ecosystem services. Here we distinguish between linear, curvilinear, and abrupt shifts in ecosystem productivity from 2000 to 2020 in China's Loess Plateau. We utilize spatial Random Forest models to analyze the driving factors behind these change patterns. Our findings indicate that 84.1% of the ecosystems experienced a positive change in plant productivity, while a small proportion (2.5%) exhibited a negative change. Abrupt shifts are prevalent in both positive and negative changes in ecosystem productivity, with negative changes often manifesting as abrupt shifts (79.3%). Negative changes in plant productivity, particularly the negative abrupt shifts, are primarily associated with human activities characterized by increased nighttime light and urbanization. Land conversion to forest is linked to a curvilinear trajectory in plant productivity, characterized by nonlinear changes with acceleration. Higher water availability and a wetter environment are more likely to promote positive changes in plant productivity. Moderate warming trends contribute to abrupt positive changes in plant productivity, while high warming trends are associated with increased negative abrupt and curvilinear changes. We highlight the importance of accounting for diverse change behaviors in ecosystems for the development of targeted conservation and restoration measures.

The problems of value added taxation within integration associations are currently important. Particularly, VAT is one of the major sources of EAEU states income, since that VAT regulation is an important step of elimination of cross-border trade barriers. Thus, the harmonization of EAEU states approaches towards VAT is the factor facilitating the union integration that will eventually result in more intensive economic growth. The article represents the comparative review of EAEU states approaches towards VAT with respect to different groups of operations (VAT-exempt operations, sale of goods, works and services), includes the comparison of tax rates, deadlines for payments and submission of reporting. The author conducts the analysis based on the national legislation, as well as EAEU agreement. As a result of analysis, it is admitted that although the common approaches with respect to the certain operations exist, EAEU approaches towards value added taxation of internal cross-border trade are generally not harmonized. Given that, the consistent question considering the necessity of selection and methodological elaboration of potential solutions arises. Among possible options there are unification of national legislation and implementation of “sales chain” principle as an alternative VAT principle applied in the international trade.

It is proved that for effective state regulation of industry it is necessary to pursue a clear, high-quality and purposeful state industrial policy. To do this, we should use the full range of available mechanisms and tools. In the course of the research it was established that industrial policy means a set of measures of state regulation of economic processes at the sectoral and corporate levels, aimed at stimulating innovation activity, structural adjustment of the economy and economic growth. The necessity of pursuing the new industrial policy, which can be defined as a policy of maintaining competitiveness, is substantiated. It is determined that the process of state regulation of industry is a set of actions of the state as an institution used to influence the activities of economic entities (enterprises, corporations, entrepreneurs, etc.), as well as certain aspects of this activity related to acquisition of factors of production, organization of production, distribution and sale of goods and services in all phases of the life cycle of the business entity and the life cycle of its products. State regulation based on industrial policy has both positive and critical statements, the essence of which depends on the subject under discussion, namely, policy as a set of state measures and policy as a means to achieve political goals. It is proposed to allocate a list of new conditions for the implementation of effective state regulation of industry on the basis of state industrial policy, which form the conceptual basis of the new industrial policy. The main (basic) characteristics of state regulation of industry on the basis of traditional and new industrial policy are given, where the scenarios of traditional (vertical) policy and new (horizontal) policy are based. Based on the analysis of the practice of state regulation of industry in the European Union, priority areas of regulation have been identified, namely: increasing competitiveness through the development of new markets; strengthening of innovative activity, development of knowledge-intensive businesses; accelerating the process of restructuring companies and industries; improving the institutional and legislative environment; protection of intellectual and property rights; improving the quality and skills of the workforce.

Background. Humanity has entered the era of information value. An era in which information becomes a more important resource than other resources. Therefore, access to information, especially to conference information, especially to information that contains the main competitive advantages, is the primary task of competitive intelligence. Obtaining such information is most often associated with breaking the law and using special technical means. Complex data breaches can now be resolved at a faster pace, but tech intelligence professionals can use new ways to penetrate your system to steal valuable information and cause irreparable damage. Methods. The work examines the methods of detecting dangerous radio signals, which can be signals from radio jamming devices. An improved method of detecting radio signals is proposed, the improvement is based on the use of topological identification of threats. The method is based on the fact that the object of information activity must be divided into fractals, that is, areas of self similarity. Areas of self-similarity are determined by the physical properties of radio signals. In addition to the fractal dimension, in order to significantly increase the probability of detecting dangerous radio signals, introduce the appropriate fractal measures as the identification of radio signals. Fractal measures additionally allow you to determine the zones in which dangerous radio signals are detected. By setting the appropriate reference values of the relevant parameters of radio signals, it is possible to determine the fractal dimensions through the Hurst index and, depending on the obtained dimension value, it is possible to identify dangerous radio signals, signals of radio interceptor devices or other information capture devices that are installed at the facility with conference information. The use of the proposed method allows to increase the efficiency of detection of signals of radio interceptor devices and, in case of detection of such signals, to block the channel of information leakage. Results. According to research by analysts, 76% of international companies and government institutions have encountered industrial intelligence. With the help of technical means, 80-90% of the necessary information is extracted. In this regard, keeping commercially important information secret allows us to successfully compete in the market for production and sales of goods and services. The attacker uses technical means to gain access to commercial information. One of the types of technical means is a radio device. For the transmission of information, a transmission channel of the received information is created. Therefore, the issue of identifying and blocking information leakage channels is very important. Conclusions. It is proved that using the methods of fractal geometry, it is possible to divide the object of information activity into fractals, into areas of self-similarity. The criteria by which these areas are determined are determined by the physical principles of embedded devices. By setting the corresponding reference values of the corresponding parameters, it is possible to determine the fractal dimensions through the Hurst index.

"Technological transformations in the field of devices, software and communications" have led to the imposition of new forms of transactions related to the economy and information, the most prominent of which are "electronic transactions", which are "the implementation of everything related to the purchase and sale of goods, services and information via the Internet and other commercial networks", and through the electronic exchange of data, as well as "transcending time and space boundaries". Electronic banking is one of the things that resulted from the tremendous technical progress in the field of communications, as new methods of performance were created that are appropriate to the nature and requirements of digital transactions, and the customer can now benefit from banking services such as paying bills for goods and services via telephone and electronic communication. Electronic banking transactions have provided a number of advantages for customers, as well as providing "new marketing opportunities", widespread distribution, and "improving the quality of banking services". However, on the other hand, the emergence of these operations was accompanied by the exploitation of some parties, whether from outside the workers in those "financial institutions" or even from those working in them, exploiting the existence of some technical, administrative or regulatory loopholes or investors who enabled them in aspects related to information security,

On eBay’s website, the eBay Marketplace is described as an online platform for the sale of goods and services through auctions and fixed-prices, offered by individuals and small businesses on a local, national, and international level (eBay, 2009a). Since its foundation in 1995, eBay consistently pursued an internationalization strategy to gain access to foreign markets and is now directly or indirectly active in 39 countries. In 2008, with more than 84 million active buyers and sellers worldwide and a total value of sold items of $59.3 billion with 46% from operations in the United States (hereafter U.S.) and 54% from international business operations, eBay was the largest international online auction market (eBay, 2009b).

There has been a major concern expressed among industrial buyers, suppliers, manufacturers and customers about the quality of goods and services offered in Papua New Guinea. The need to implement quality programs in firms is inspired by claims of decline in sales of goods and services of certain firms, customers’ complaints and dissatisfaction with services, which should be of high standards and quality. This study has been proposed to identify firms which are implementing total quality management. There were 410 firms involved in this study. Basically, the study was carried out to identify whether or not these firms were successfully implementing TQM and what were the programs applied and the results achieved. Generally, the study revealed that there was not even one firm fully implementing TQM in its operations. Various reasons were cited for that problem.

This observation Investigates the potentialities for E-commerce In India In 2024. In India, E-trade Has Grown considerably due to factors together with growing internet Penetration, phone Use, And shifting client Behaviour. The Paper looks At India's E-commerce state of affairs properly now. It also describes How Omni Channel structures Are Used For Transactions via blockchain, Social Media Composition, and fifth-generation community communication. All events worried in trade, which include the ones within the Public and personal Sectors, internal and external trade, delivery Chain firms, And purchasers, Will surely benefit From This study's know-how Of The Emergence Of The Technology Of Omni Channel structures inside the fifth industrial Revolution (5IR), as well as its prospects And anticipated challenges. In India, the e-trade commercial enterprise is expanding rapidly and indicates no signs and symptoms of slowing down. The creation of clever phones, rising internet penetration, and shifting consumer behavior are some of the factors propelling the increase of e-trade in India. This paper examines the country of e-trade in India now, highlights big trends, talks about capability and issues, and gives predictions for the enterprise's future. The have a look at's foundation is an intensive examination of scholarly works, business courses, and professional judgments. The examination focuses on how E-commerce Is Doing In India right Now, Highlights crucial traits, Talks about ability And troubles, And gives Predictions For the world's destiny. The examiner’s basis Is an intensive exam Of Scholarly Works, commercial enterprise guides, And expert Judgments. E-trade encompasses all forms of exchange that take vicinity entirely in our online world. There are many advantages to shopping for matters online, inclusive of more selection, lower expenses, and greater ease of use. E-commerce can be broken down into awesome areas: sales of goods and services over the net, and the usage of the net for financial and retail transactions. E-commerce, or digital trade, is the instruction of accomplishing enterprise dealings via electronic communique technologies which include the internet, telephones, and fax machines. The banking, tourism, media, and retail sectors are only some examples of online groups that stand to benefit from future enlargement. in which and how diverse styles of global electronic commerce are practiced around the sector is determined with the aid of diffusion of economic, political, cultural, and supranational establishments. The Indian financial system will now not be the handsiest one hurt using this. The net financial system has been in comparison to a "gold rush." E-significance commerce to the expansion of the economy may be attributed to quite several factors. They take a look at checked-out areas all the manner from Australia to the Antarctic and from North us to South the USA. The potential for e-trade to better people's lives and the world at large makes it essential for both B2B and C2C transactions. key phrases: E-commerce, E-commerce traits, client Behaviour, Rural E-trade, Technology Adoption, cellular commerce, Omni Channel, Drop delivery enterprise model, 5IR, Pandemic, supply Chain destiny, B2B, B2C.