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Czasopismo
2022 | 18 | nr 2 | 67--82
Tytuł artykułu

The Role of Customs Procedures in Reduction of Maintenance, Repair and Overhaul Costs in the Aviation Industry

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Scope of the article will cover analysis of special customs procedures and other facilitations that can be used in MRO business. The two research questions that are answered in the paper are: what customs procedures can be used, how they work and if those can reduce costs of MRO operations significantly. There are two research methodological approaches used in this article: qualitative and quantitative. Results show a great difference in savings between two variants, in which one would present a very basic level of special customs procedures usage and a variant in which all presented possibilities would be applied. Research results showed many possibilities for changes in the customs strategy of a company interested in evolving it and generating savings from many facilitations due to usage of special customs procedures as well as a compact explanation of how the application of a special procedures process looks. This article may be interesting for both: scientists and specialists working in the field of customs as well as for the companies working internationally with a lot of imported materials needed to perform work on an engine or aircraft. (original abstract)
Czasopismo
Rocznik
Tom
18
Numer
Strony
67--82
Opis fizyczny
Twórcy
  • Catholic University of Lublin, Poland
  • Kazimieras Simonavičius University, Lithuania
Bibliografia
  • Opoku, A., Ahmed, V., & Akotia, J. (2016). Research Methodology in the Built Environment. Choosing an Appropriate Research Method. London: Routledge.
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  • Gwardzińska, E., Laszuk, M., Masłowska, M. & Michalski, R. (2017). Prawo Celne. Warszawa: Wolters Kluwer.
  • Hill, C.M. & Malone, L.C. (2004, December). Using Simulated Data in Support of Research on Regression Analysis. In: Proceedings of the 2004 Winter Simulation Conference, 2004 (Vol. 1). IEEE. DOI: 10.1109/WSC.2004.1371415.
  • Panda, B., Gehrke, J. & Riedewald, M. (2009). Database Techniques to Improve Scientific Simulations. In: LIU, L., ÖZSU, M.T. (eds) Encyclopedia of Database Systems. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-39940-9_1289 (Accessed: 28.04.2021).
  • Popa, I., Belu, M.G., Paraschiv, D.M., & Marinoiu, A.M. (2015). Best Practices in Customs Procedures. Amfiteatru Economic Journal, 17(40), 1095-1107.
  • Radziukynas, J. (2007). Methodological Approaches in an Analysis of the Application of Custom 's Procedures with an Economic Impact. Intelektinè Ekonomika, 1(2), 51-59.
  • Rymarczyk, J. (2017). Handel zagraniczny. Organizacja i technika. Warszawa: Polskie Wydawnictwo Ekonomiczne.
  • Saunders, M., Lewis, P., & Thornhill, A. (2009). Research Methods for Business Students. Harlow: Pearson Education.
  • Richard, T. (2013). Qualitative Versus Quantitative Methods: Understanding why Qualitative Methods are Superior for Criminology and Criminal Justice. Journal of Theoretical and Philosophical Criminology, 1(1), 38-58.
  • Traversa, E., & Flamini, A. (2015). Fighting Harmful Tax Competition Through EU State Aid Law: Will the Hardening of Soft Law Suffice. European State Aid Law Quarterly, 14(3), 323-331.
  • Travis, D. (2016). Desk Research: The What, Why and How. Retrieved from http://www.userfocus.co.uk/articles/desk -research-the-what-why-and-how.html,pristupljeno (Accessed: 28.05.2022).
  • Wilczewski, W. (2018). The Customs Procedures Used for Maintenance, Refurbishment and Outfitting Work on Foreign Aircraft in Switzerland and the EU. European Fiscal Studies, 1 -27.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171660010

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