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This study compares the turmoil that occurred in the trade sector and the Indonesian tourism sector before and during the COVID-19 outbreak. The research method used is quantitative with a comparative approach. The data used is secondary data sourced from the Ministry of Trade of the Republic of Indonesia and the Ministry of Tourism of the Creative Economy of the Republic of Indonesia. This study uses a statistical test tool in the form of SPSS Version 21 with Paired Sample T-Test. The results showed significant differences in the trade sector before the onset of covid-19 and during the occurrence of covid-19. This occurred from the spread of Covid-19, which caused supply and demand shocks. The decline in trade reflects rising trade costs, disruptions to transportation, logistics, supply chains, and trade restrictions. Furthermore, there are significant differences in the tourism sector before the onset of covid-19 and during covid-19. This happened due to travel restrictions imposed by the government, causing a reduction in both domestic and international travel. The spread of the COVID-19 pandemic has caused foreign tourists to cancel trips and book tickets on a large scale, and the reluctance of tourists to visit is influenced by concerns about the impact of tourism travel during the pandemic.

The current situation in the commercial sector of Ukraine’s economy and changes that have taken place in commercial enterprises in Ukraine have been analyzed. The principles and methodical approaches have been suggested to introduce a system of strategic planning at enterprises functioning under conditions of developed market relations and unsteady economic environment; and to reveal the most effective tools of planning economic activity in the modern economic system. Factors of external and internal environment influencing the activity of enterprises have been defined. Today, the trade industry is undergoing significant changes due to the introduction of restrictions caused by the pandemic. The trade turnover indices of wholesale and retail enterprises in Ukraine for 2018–2020 show that wholesale trade has decreased in many sales areas. The growth of wholesale trade has only occurred in the following categories: trade in food, beverages and tobacco products (+9.75 %), trade in household goods (+6.57 %) and non-specialized wholesale trade (+0.73 %). Other areas had to reduce their turnover due to declining demand during the pandemic constraints. Retail trade, in its turn, increased its performance and brought income to enterprises, the Transcarpathian region being the only one to reduce (-9.49 %) the indices compared to the same period in 2019. The activity of commercial enterprises has also been analyzed, and approaches to introducing strategic planning at modern Ukrainian enterprises have been substantiated. The external and internal environment factors for the trade sector have been determined, and recommendations for implementing changes have been given. To solve these problems, it is necessary to develop a set of strategic planning measures to improve the state of Ukraine's trade sector. One of the first steps should be changing the development strategy for wholesale and retail enterprises, which will ensure the maintenance and development of an enterprise. Given the unstable situation in Ukraine’s economy and politics, alternative business development options should be designed, with consideration to possible changes.

Research background: The trade sector is considered to be the power of economy, in developing countries in particular. With regard to the Czech Republic, this field of the national economy constitutes the second most significant employer and, at the same time, the second most significant contributor to GNP. Apart from traditional methods of business analyzing and identifying leaders, artificial neural networks are widely used. These networks have become more popular in the field of economy, although their potential has yet to be fully exploited. Purpose of the article: The aim of this article is to analyze the trade sector in the Czech Republic using Kohonen networks and to identify the leaders in this field. Methods: The data set consists of complete financial statements of 11,604 enterprises that engaged in trade activities in the Czech Republic in 2016. The data set is subjected to cluster analysis using Kohonen networks. Individual clusters are subjected to the analysis of absolute indicators and return on equity which, apart from other, shows a special attraction of individual clusters to potential investors. Average and absolute quantities of individual clusters are also analyzed, which means that the most successful clusters of enterprises in the trade sector are indicated. Findings & Value added: The results show that a relatively small group of enter-prises enormously influences the development of the trade sector, including the whole economy. The results of analyzing 319 enterprises showed that it is possible to predict the future development of the trade sector. Nevertheless, it is also evident that the trade sector did not go well in 2016, which means that investments of owners are minimal.

Trade, as an important economic activity, is an intermediary in the added-value chain and it strongly influences production and consumption. The COVID-19 pandemic has caused grave economic consequences worldwide. The Republic of Croatia is not an exception. However, not all Croatian economic sectors have suffered equal damage in 2020 (the pandemic year). On the contrary, many businesses ran smoothly due to their rapid adjustments, such as implementing the “remote work”, changing the product range, introducing innovations, eEconomy, home delivery, etc. The businesses of the primary and secondary economic sectors have felt less impact, while the tertiary sector businesses, i.e. tourism, catering, transport and trade, have suffered the most severe damage. Due to social and physical distancing measures, the tertiary sector of the economy, i.e. the service sector has suffered the most damage. The new data on fiscal and monetary policy measures used in response to the crisis shows that these policy measures were effective in mitigating some of the emerging economic costs. It was also detected that job closures and stay-at-home restrictions had been effective in fighting infections, but they were also associated with significant economic costs. Furthermore, according to the Croatian Central Bureau of Statistics data for 2020, the share of trade in gross added value was 19.6%, and trade participated with 18.6% of the total number of employees. This paper's research focuses on the effects of the COVID-19 pandemic on the trade sector in the Republic of Croatia. Consequently, in the spring of 2021, the authors conducted empirical research of business entities from the trade sector on the territory of the Republic of Croatia that were directly experiencing the effects of the pandemic. The subject of the research were business entities in the trade sector, which were asked to state the severity of the effects on the business elements. Respondents were directors, sales directors, finance directors and spokespersons of the trade sector business entities. The results of the survey were processed by a computer program, presented in tables and charts, followed by interpretation of the results. The general conclusion is that there was a significant revenue decline and that the Croatian Government’s measures had strongly supported the trade sector. Those measures were welcomed by the trade sector since without them many business entities would have been faced with survival.

El propósito del presente trabajo investigativo, está encaminado a darle a conocer a la empresa La Moda de Jessy los beneficios a nivel comercio, productivo y administrativo del proceso de diseño e implementación de un Sistema de Gestión en Seguridad y Salud en el Trabajo, y así mismo de estar exentos de pagos por multas y/o sanciones por el incumplimiento de la normatividad legal vigente en Colombia. Por lo tanto, se lleva a cabo un proceso de diagnóstico inicial en cuanto al cumplimiento normativo propuesto por la Resolución 0312 de 2019, mediante la evaluación de estándares mínimos, encontrando como resultado un nivel de cumplimiento moderadamente aceptable, por lo que se diseña un plan de trabajo anual, donde se incluyen un total de 49 actividades detalladas y especificas programadas para desarrollar en el transcurso de 12 meses, teniendo a su vez en cuenta la documentación requerida por el Decreto 1072 de 2015 para un sistema de gestión en seguridad y salud en el trabajo. En la fase II del proceso de investigación se lleva a cabo el desarrollo de la matriz legal de la empresa, en donde se incluyen un total de 52 requisitos legales aplicables a la empresa de acuerdo a la actividad económica en que se ubican, encontrando un nivel crítico de cumplimiento con todo lo relacionado a la normatividad legal vigente en el país en materia de SST. Y finalmente se diseña un listado maestro de documentos que son entregados para el diseño inicial del sistema de gestión de la empresa. Por lo anterior, se da recomendación final a la empresa de llevar a cabo en los tiempos estipulados las actividades inmersas dentro del plan de trabajo anual para poder dar inicio al proceso de implementación del Sistema de Gestión en un plazo de 6 meses a 1 año y que así mismo este se mantenga actualizado periódicamente, cumpliendo no la normatividad legal vigente evitando multas y sanciones por las entidades competentes; de la misma manera se recomienda el correcto diligenciamiento de los formatos presentados. Abstract The purpose of this research paper is to inform the company La Moda de Jessy of the benefits at the commercial, productive and administrative level of the process of design and implementation of a Management System in Safety and Health at Work, and also to be exempt from payment of fines and/or penalties for non-compliance with the legal regulations in force in Colombia. Therefore, an initial diagnostic process is carried out regarding the compliance proposed by Resolution 0312 of 2019, through the evaluation of minimum standards, finding as a result a moderately acceptable level of compliance, therefore an annual work plan is drawn up, which includes a total of 49 detailed and specific activities scheduled to be carried out over the course of 12 months, taking into account the documentation required by Decree 1072 of 2015 for a management system in occupational safety and health. Phase II of the research process is the development of the legal parent company, which includes a total of 52 legal requirements applicable to the company according to the economic activity in which they are located, finding a critical level of compliance with everything related to the legal regulations in force in the country on OSH. And finally a master list of documents is designed that are delivered for the initial design of the company’s management system. Therefore, the final recommendation is given to the company to carry out in the stipulated times the activities immersed within the annual work plan to be able to start the process of implementation of the Management System in a term of 6 months to 1 year and that this same is regularly updated, complying not with the legal regulations in force avoiding fines and penalties by the competent entities; in the same way it is recommended the correct diligence of the formats presented. 1. Título 14 2. Problema de Investigación 14 2.1 Descripción del problema 14 2.2 Formulación del problema 15 3. Objetivos 16 3.1 Objetivo General 16 3.2 Objetivos Específicos 16 4. Justificación y delimitación 17 4.1 Justificación 17 4.2 Delimitación 18 4.3 Limitaciones 19 5. Marcos de referencia 20 5.1 Estado del arte 20 5.1.1 Referencias Nacionales 20 5.1.2 Referencias Internacionales 23 5.1.3 Referencia Universidad ECCI 25 5.2 Marco Teórico 28 5.2.1 Sistemas de Gestión de Calidad y de Seguridad y Salud en el Trabajo 29 5.2.2 Higiene y Seguridad Industrial en el Sector Comercial 34 5.2.3 Auditoria Integral 37 5.3 Marco Legal 41 6. Marco Metodológico 53 6.1 Tipo de investigación y Paradigma 53 6.2 Fases de la investigación 54 6.2.1 Fase I. Evaluación inicial de los estándares mínimos de SST. 54 6.2.3. Fase III. Determinación de documentación del SG-SST 55 6.3 Fuentes de investigación 56 6.4 Población y muestra 57 6.5 Instrumentos 57 6.6 Técnicas de análisis de datos 57 6.7 Cronograma 57 7. Resultados 58 8. Análisis Financiero 64 9. Conclusiones y Recomendaciones 67 10. Lista de referencias 69 Especialización Especialista en Gerencia de la Seguridad y Salud en el Trabajo Administración de empresas (Virtual)

Cumhuriyet’in ilk yıllarında iktisadi olanakların yetersizliği ve 1929 Dünya Buhranı’nın yarattığı kriz ortamı; genç devletin vergi siyasetini etkilemiş, mevcut koşulların yarattığı etkilerin telafisi ancak birçok yeni verginin alınması ya da var olan vergilerin kapsamının genişletilmesiyle mümkün olmuştur. Cumhuriyet’in başlangıcından 1930’ların ortalarına kadar olan dönemde uygulanan temel vergilerin, iktisadi kesimler üzerindeki etkilerinin incelenmesi bu çalışmanın konusunu oluşturmuştur. “İktisadi Cidal” kavramıyla vurgulanan kalkınma hedefi birbirine muarız iki gelişmenin etkisiyle şekillenmiştir. Kalkınmanın finansmanı için vergiler ihdas edilirken vergilerin yarattığı olumsuz etki ise bu amacın gerçekleşmesinin önünde bir engel idi. Çoğunlukla dönemin süreli yayınlarına ve meclis tutanaklarına dayanan bu çalışmanın, literatüre katkı sağlayacağı umulmaktadır. The insufficient economic opportunities in the first years of the Republic and the crisis environment created by the 1929 World Depression affected the tax policy of the young state. Compensation for the effects of the current conditions was only possible by levying many new taxes or expanding the scope of existing taxes. The subject of this study is to examine the effects of the basic taxes on the economic sectors in the period from the beginning of the Turkish Republic to the mid-1930s. The development target, which was emphasized with the concept of “economic struggle”, was shaped by the influence of two contrary factors. While taxes were required to finance development, the negative impact of taxes was an obstacle to achieving this goal. It is hoped that this study, which is mostly based on periodicals and parliamentary minutes of the period, will contribute to the literature.

Profitabilnost je jedan od najvažnijih ciljeva svakog poduzeća koje želi ostvariti uspješno poslovanje. Na profitabilnost poduzeća utječu različiti faktori, a jedan od njih je i likvidnost, odnosno upravljanje radnim kapitalom. Menadžment radnoga kapitala je važan kako bi se osigurala optimalna razina likvidnosti poduzeća, a novčani jaz je mjera njegove uspješnosti. Rezultati ovoga istraživanja pokazuju da varijabla prosječni dani vezivanja zaliha ima značajan utjecaj na profitabilnost poduzeća. S druge strane ni novčani jaz, kao agregatna mjera, niti njegove komponente dani vezivanja potraživanja od kupaca i dani vezivanja obveza prema dobavljačima nisu pokazali statistički značajan utjecaj na profitabilnost poduzeća. Zaključak je da svaki menadžer mora razmotriti postojanje i duljinu novčanog jaza te njegovih komponenti čak i ako njihova veza s profitabilnošću nije značajna jer situacija svakoga poduzeća može varirati sukladno eksternim faktorima, a svako poduzeće mora biti sposobno prilagoditi se promjenama u dinamičnom okruženju. Profitability is one of the main goals of every firm which wants to run a succesful bussines. Firm`s profitability is determined by different factors and one of them is liquidity or working capital management. Working capital management is important to ensure optimal level of firm`s liquidity and gash gap is an overall measure of its effectivness. Results of this research show that average inventory period has significant influence on firm`s profitability. On the other hand, nor cash gap neither average credit period neither average collection period have statistically significant influence on firms profitability. Conclusion is that every manager has to consider the existance and the lenght of the cash gap and its components in decision making even if the relashionship with profitability is not significant because sitaution may vary according to external factors and every firm has to be able to adapt to the changes in the dynamic environment.

Os investimentos no ensino superior suscitam uma discussão sobre a reação dos empregadores à oferta de graduados em Portugal. O objectivo deste estudo é analisar a evolução das qualificações em determinadas profissões de forma a identificar possíveis alterações da escolaridade requerida. A literatura aponta para a hipótese do crowding out que significa a preferência dos empregadores por trabalhadores com elevados níveis de escolaridade para profissões onde trabalhadores com menos escolaridades têm tradicionalmente oportunidades de emprego. Estas situações tendem a ser mais intensas em mercados de trabalho segmentados e, como tal, um número considerável de trabalhadores pouco qualificados enfrentam situações de exclusão do mercado de trabalho. Este estudo é de natureza descritiva, e incide sobre o sector do comércio, que tem recrutado graduados em Portugal. A análise empírica visa identificar profissões em que se verifica um aumento ou diminuição da escolaridade dos trabalhadores e analisar características distintivas dos trabalhadores nessas mesmas profissões. Esta pesquisa utiliza os dados dos Quadros de Pessoal em 2006 e 2012 e compara o nível de escolaridade dos trabalhadores nas mesmas profissões. A análise empírica fornece uma perspectiva geral da evolução das qualificações ao nível da profissão, uma análise dos novos recrutamentos, e estudo das profissões que registam aumentos no número de trabalhadores com o ensino secundário e superior. Os resultados indicam que há indícios da requalificação das profissões pouco qualificadas, facto que se deve essencialmente ao aumento dos trabalhadores com o ensino secundário. The investments in higher education raise the discussion about employers’ reaction to the supply of graduates in Portugal. The goal of this study is to examine the evolution of qualifications in a set of occupations in order to ascertain whether a change of required education took place. The literature points to the crowding out hypothesis, which means a preference of employers for more educated workers for occupations where traditionally low-educated workers find job opportunities. These phenomena tend to be more intensive in segmented labour market and, consequently, a non-negligible proportion of low-skilled workers is excluded from the labour market. This is a descriptive research and focuses on the trade sector, which has been hiring graduates in Portugal in recent years. Empirical analysis attempts to identify occupations where the educational level of workers increased or decreased, and examine the workforce characteristics in those occupations. It draws on Quadros de Pessoal dataset and compares the educational levels in 2006 and 2012 in the same occupations. Empirical findings provide a general picture of the evolution of qualifications in each occupation; an analysis of the new hiring criteria; and an identification of occupations where the proportion of secondary and higher education graduates has increased. The findings indicate that an upgrading exist in some occupations previously filled by low-educated workers. This upgrading is pronounced for secondary level graduates

The aim of this study is to examine the influence of trade margins limitations to the prices of basic food products and general price level in the Republic of Serbia. Assessing the effects of the Regulation on the margins limitations from 2012, this paper considers the purpose of applying this instrument of indirect price control. In practice, prescribing a maximum trade margins can have positive effects on the food market stability only in the short term. It is therefore necessary a broader consideration of the factors of pricing on the food market and food inflation regulation by economic policy measures. A particular problem is the low degree of competition in the trade sector, which significantly affects the prices of the final products. Food price movements are very unstable, while their share in the consumer price index in the Republic of Serbia is significantly. It is logical to conclude that food prices have a dominant influence on inflation, so that the government actions in this area are justified.

Kako bi se utvrdila uspješnost poslovanja određenog subjekta, potrebno je analizirati njegovo poslovanje određenim metodama te prikazati određenim ekonomskim pokazateljima. Na profitabilnost poslovanja utječu brojni čimbenici. Čimbenici mogu biti iz makrookoline, industrije u kojoj poduzeće djeluje te iz mikrookoline poduzeća. Rad se bazira na utjecaje obilježja poduzeća na profitabilnost poslovanja u djelatnosti trgovine na malo. Empirijski dio istraživanja proveden je na uzorku 50 poduzeća iz djelatnosti trgovine na malo, metodom višestruke regresije. Testiran je utjecaj specifičnih obilježja poduzeća - prihoda od prodaje, likvidnosti, zaduženosti, veličine poduzeća, starosti poduzeća i dana vezivanja obveza, na profitabilnost mjerenu profitnom maržom. Različitim statističkim metodama i testovima se došlo do zaključka da obilježja poduzeća - likvidnost i dani vezivanja obveza, statistički značajno i pozitivno utječu na profitabilnost poslovanja odabranih poduzeća u sektoru trgovine na malo. Ostala obilježja poduzeća nisu pokazala statistički utjecaj na profitabilnost poslovanja. In order to determine the performance of a given entity, it is necessary to analyze its business using certain methods and to show certain economic indicators. Indicator analysis is one of the most frequently used assessment tools. Business profitability is influenced by many factors. Factors can be from macro-clones, the industry in which the company operates and from the micro-business of the company. The paper is based on the influence of the company's characteristics on the profitability of operations in the retail trade. The empirical part of the research was carried out on a sample of 50 small retail businesses, the multiple regression method. The impact of the company's specific characteristics - sales revenue, liquidity, indebtedness, enterprise size, company age and commitment date - were tested on profitability measured by profit margin. Various statistical methods and tests have come to the conclusion that the characteristics of the company - liquidity and the dates of bonds binding, have a statistically significant and positive impact on the profitability of the business of selected companies in the retail trade sector. Other business features did not show any statistical impact on the profitability of the business.

The Lao economy is estimated to have expanded by around 7 percent in 2015, a slight moderation from 7.5 percent in 2014. Similar to the last decade, the resource sectors (hydropower and extractives) continued to make an important contribution to growth. Power generation got a boost from the commissioning of the first two blocks of the 1,878 MW Hongsa lignite power plant and an additional 250-300 MW of installed capacity in the hydro sector. Furthermore, despite lower global commodity prices, mining output still increased as metal prices remained above the mines’ cost recovery levels. The revised State Budget Law, approved in December 2015, enhances the authority of the National Assembly in budget oversight and Ministry of Finance in budget management. In addition, with regards to anti-money laundering and counter-terrorism financing, the Government strengthened key regulations (including on forfeiture of assets, border declaration, penalties for non-compliant entities) recommended by the Financial Action Task Force (FATF), which helped remove Lao PDR from the FATF’s list of ‘jurisdictions not making sufficient progress’. The outlook will depend on the progress in the implementation of the recommendations and agreed measures. GDP is expected to expand at around 7 percent per annum as a healthy pipeline in the power sector keeps investments strong and increases electricity production and exports by almost 40 percent. Stabilization of growth rates in China and some acceleration in Vietnam and Thailand should increase demand for Lao PDR exports. On the other hand, some gradual fiscal consolidation is expected, largely through broadening the revenue base and efforts to improve efficiency in spending and should help strengthen the outlook for public debt sustainability and lower the risk of debt distress from its current level of moderate, but borderline to high.

This technical note discusses the current status of banking supervision and regulation in Montenegro in the context of select Basel Core Principles (BCP). This note has been prepared as part of a Financial Sector Assessment Program (FSAP) update conducted jointly by the International Monetary Fund (IMF) and World Bank (WB) in September 2015. As agreed with the authorities, the FSAP tea