Depreciation (0)

Sarnased õppematerjalid

6

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Cost Accounting notes

Contribution margin per MH 120/mh 75/mhr (240/2; 375/5) Total contribution margin for 600 Mhz 72000 45000 (600*120; 600*75) Adding or dropping costumers or business segments/branches, relevant-revenue and relevant-cost analysis, page 403. Equipment replacement decisions - book value and depreciation of old machine is irrelevant, loss on disposal that is the difference between book value and disposal value of old machine is irrelevant, relevant are current disposal value of old machine and cost of new machine. Keep Replace Difference (1-2) Operating costs 1600000 920000 680000

Majandus

7

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The cost of production

The costs of nonpurchased inputs, to which a cash value must be imputed because the inputs are not purchased in a market transaction. - A firm incurs implicit costs when it uses capital, inventories or owner's resources. Implicit Costs = opportunity costs associated with a firm's use of resources that it owns (wages foregone by owner, interest rates loss through purchases) Some implicit costs are estimated and used in the decision process. Depreciation is an example. Opportunity costs or MC should include all costs associated with an activity. Many of the costs are implicit and difficult to measure. A production activity may adversely affect a person's health. This is an implicit cost that is difficult to measure. ­ Another activity may reduce the time for other activities. It may be possible to make a monetary estimate of the value.

Micro_macro ökonoomika

106

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Business peciliarities in Ukraine and Bealrus

TRADERUN MOODUL TRADERUN MODULE BUSINESS PECULIARITIES IN THE EU, RUSSIA AND EASTERN PARTNERSHIP COUNTRIES ÄRI ERIPÄRAD EUROOPA LIIDUS, VENEMAAL JA IDAPARTNERLUSRIIKIDES Lecturers: Ryhor Nizhnikau (responsible) Giorgi Gaganidze, Sergei Proskura, Andres Assor P2EC.00.202 (UT code), RIE 7044 (TLU code) Reading materials: Business peculiarities in Ukraine and Belarus Lugemismatejal: Äri eripärad Ukrainas ja Valgenenes Created by Andres Assor Tartu 2013 TABLE OF CONTENTS INTRODUCTION ................................................................................................................... 4 1. UKRAINE ...................................................................................................................... 5 1.1. General information .......

Inglise keel

16

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Basic banking

5. Financial Institutions and Services Objectives and Outcomes To give overview of main players. 5.1. Introduction It is common to distinguish between monetary financial institutions (MFIs) and other financial intermediaries. The distinction is based on the functions of institutions ­ institutions in the first group (MFIs) play important role in the process of money creation in modern economies. European Central Bank (ECB) describes Monetary financial institutions as including national central banks (and also ECB in the euro area), credit institutions and non-credit institutions which receive deposits from general public (individuals and non-MFI firms) and grant credit and/or invest in securities. Major non-credit MFIs in Europe are money market funds. Credit institutions are defined in the directive 1 relating to the taking up and pursuit of the business of credit institutions as: a) undertakings whose business is to receive deposits or other repayable funds

Raha ja pangandus

55

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Business peculiarities in Russia

Gains on securities of gaming, from agency stand out from the gross profit and taxed at a different rate. The subjects of the Federation independently determine the tax rate. The federal tax rate is 13% and the maximum territorial law 22% (30% mediation). Examples of the benefits of income tax is a 100% reduction in the amounts of income tax for public organizations of disabled persons and specialized orthopedic companies, the application of accelerated depreciation, which is a condition for the provision of benefits to the target using the money for the purchase of fixed assets. Tax incentives should not reduce the amount of tax calculated without the benefit of more than 50%. Income taxes paid in Russia has advanced. Significant benefits for income tax are small businesses. The newly created small enterprises first two years do not pay income tax, if engaged in the production and

Inglise keel

140

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Thesis Kivimaa August 2022

Thesis “How is it possible to calculate IT security effectiveness?” Kristjan Kivimaa August 2022 1 Abstract In IT Security world, there is lack of available, reliable systems for measuring security levels/posture. They lack the range of quantitative measurements and easy and fast deployment, and potentially affects companies of all sizes. Readily available security standards provide qualitative security levels, but not quantitative results – that would be easily comparable. This deficiency makes it hard for companies to evaluate their security posture accurately. Absence of security metrics makes it complicated for customers to select the appropriate measures for particular security level needed. The research question for this research project is – “How is it possible to calculate IT security effectiveness?”. The aim of this research is to use this reference m

Infotehnoloogia

10

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Artikli kokkuvõte akadeemilises inglise keeles „Understanding the Internet of Things (IoT)“

In the 2014 article, ,,Understanding the Internet of Things (IoT)" GSMA shares its vision of the evolution of The Internet of Things that will lead to the so-called Connected Life. The future of mobile connectivity goes beyond tablets and cars, allowing to connect virtually everything. It is assumed that there will be a significant rise of connected devices throughout the world, allowing the growth of new services, transforming the way people work and live. The lack of human interaction will probably cause the emergence of new business models and promote the delivery of services across diverse socio-economic sectors. A research by Machina Research predicts that the Internet of Things is likely to boost the economy by an enormous amount up to US$ 4.5 trillion yearly. The needs of variable industries are already met by the use of Machine to Machine (M2M) solutions using wireless networks. Being a relatively new sector, the M2M connections are expected to grow up to 55% a year in Europ

Akadeemiline inglise keel

5

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Inglise keele sõnad ADVERTISING

THE INTERNET AND E-COMMERCE 1. ISP ­ it is a organization that provides internet access. The internet service provider. 2. e-tailing - the selling of goods and services on the Internet or through e- mail solicitation. 3. B2C.- business-to-consumer, selling to the public on the internet. 4. e-procurement - 5. B2G ­ business-to-goverment, business applay for government contracts and pay taxes. 6. shopping cart ­ Shopping cart is where you put product you have purchased from online shop. 7. last mile problem ­ how to deliver products, purcased on internet to the customers 8. bricks-and-mortar shop ­ Brick and mortar shops are physical shops where customers interact face-to-face. They are opposite to online shops. TELEMARKETING 1. telemarketing ­ for of direct marketing, where telemarketers call to their customers 2. cost per inquiry, cost per order ­ its how they measure the success of telemarketing compaigns 3. cold calling ­ It

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