healthy or harmful? Anna Beda KATB11 Food Engineering and Product Development Tallinn University of Technology December 6, 2012 Following topics 1. What is carbonated beverage? 2. Main components 3. Influence on our organism 4. Conclusion 5. Interesting facts 6. Sources What is carbonated beverages? Click to edit Master text styles Second level Third level Fourth level Fifth level Composition of carbonated drinks Sweetners Carbonated water Acids Caffeine Sweetener Effect
.. · To inspire moments of optimism and happiness... · To create value and make a difference. 2009 annual review : In 2009, our Company generated $8.2 billion in cash from operations, up 8 percent from 2008 and marking the first time we have surpassed the $8 billion mark. We reinvested $2 billion back into our business, repurchased $1.5 billion in Company stock and paid $3.8 billion to shareowners through dividends. Interesting Facts : 92,400 Worldwide employees 3000+ Beverages 47 Consecutive years with increased dividends 200+ Countries where our beverages are sold 123+ Years in business 1.6 Billion coca-cola beverages served daily
in Vicksburg, Mississippi CocaCola was sold in bottles for the first time on March 12, 1894 In 20th century and Coca´s 50th anniversary, the soft drink had reached the status of a national icon in the USA Interesting facts There are only 2 people in the world who really know Coca Cola´ s secret receipt Only 2 countries in the world wont sell Coca Til 1903 Coca Cola´s one ingredients was cocaine Coke makes so many different beverages that if you drank one per day, it would take you over 9 years to try them all The CocaCola brand is worth an estimated $74 billion Caffeine Free Coca Cola Coca Cola Cherry Lemon Coca Cola Coca Cola II Vanilla Cola Rasperry Lime Cola Cola Coca Cola Blak Black Cherry Vanilla Cola Orange Cola Coca Cola Citra Mission
BAR WAITER Education required Secondary education Languages required English Job description, tasks Provide a friendly and professional bar service to the guests The full knowledge of all beverages available in the Cocktail list Requirements Must be able to speak clearly in English Minimum age should be twenty years old Must have a pleasant, courteous and outgoing personality Location UK, London, Oxford Street 45 Starting date March/April 2010 Salary 750, + bonuses Telephone +371 56489681
Carnival in Brazil What is it? A week-long party Annual Live music, street performances, dancing, floats, costumes, food and beverages. Rio de Janeiro, Bahia and Pernambuco 4.9 million people in 2011 History 1830 Lent Electing the Carnival's "king" Rio de Janeiro's Carnival Most well-known Samba schools Favelas Famous groups Street band Bahia's Carnival African rhythms Trios Eletrico Indian Blocos Afro Afoxes Pernambuco's Carnival African rhythms Week before Frevo music Side by side Samba 19th century in Rio de Janeiro Warm and vibrant mood First Samba School Brazil's "official music."
Led by Coca-Cola, one of the world's most valuable and recognizable brands, their company's portfolio features 21 billion- dollar brands, 19 of which are available in reduced-, low- or no-calorie options. These brands include Diet Coke, Coca-Cola Zero, Fanta, Sprite, Dasani, vitaminwater, Powerade, Minute Maid, Simply, Del Valle, Georgia and Gold Peak. Through the world's largest beverage distribution system, they are the No. 1 provider of both sparkling and still beverages. More than 1.9 billion servings of their beverages are enjoyed by consumers in more than 200 countries each day (World of Coca-Cola). As the numbers are so immense and hard to imagine, it is appropriate to mention the reach of Coca-Cola Company. It manages six operating segments in Europe, Middle East, Africa, Latin America, North America and Asia. These segments primarily manufacture and sell beverage concentrates and syrups. The biggest
Yuan, J. Gross, M. Koh, W. Pereira, M. A. Soft Drink and Juice Consumption and Risk of Pancreatic Cancer: The Singapore Chinese Health Study. 2009 http://cebp.aacrjournals.org/content/19/2/447.abstract (03.03.2016) 8. Muir, H. Science of Mentos-Diet Coke explosions explained. 2008 https://www.newscientist.com/article/dn14114-science-of-mentos-diet-coke- explosions-explained/ (03.03.2016) 9. Saldana, T. M. Basso, O. Darden, R. Sandler, D. P. Carbonated Beverages and Chronic Kidney Disease. 2012 http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3433753/ (03.03.2016) 10. Schulze, M. B. Manson, J. E. Ludwig D. S. Colditz, G. A. Stampfer, M. J. Willett, W. C. Hu, F. B. Sugar-Sweetened Beverages, Weight Gain, and Incidence of Type 2 Diabetes in Young and Middle-Aged Women. 2004 http://jama.jamanetwork.com/article.aspx?articleid=199317 (23.03.2016) 11. Sprite http://otruta.com/details.php?p=68 (23.03.2016) 12. Sprite . 2015
tegelb põllumajandusega ja indus ma- 16% rahvastikust töötab jandus teenindus sektoris. Töös- 59% 26% tus 6. Majanduses olulised tööstus ja põllumajandustooted Tööstus: food processing, beverages, textiles, chemicals, iron, steel, cement, energy, pharmaceuticals Põllumajndus:grapes, wine, tobacco, vegetables; milk, eggs 7. Maakasutus. 22% maa kasutamine on seatud põllumajandusega ning 2% Maakasutus looduslike kultuuridega. 22% Põllumaa 2% Loodus-
INDIVIDUAL JOB Made by: Kivirand Käty Studygroup: MY08 Supervisor: Lugina Olga What is A Le Coq ? A public limited company A Le Coq is the oldest brewery in Estonia, and now also the largest producer of beverages. Where is the main office? A. Le Coq & Co. (Russia) public limited that had been transformed into a private limited group in 1904 to move its headquarters and bottling plant from London to St. Petersburg. In order to develop the company the Public Limited Company A. Le Coq was established in London on 16 May 1912 and Tartu Brewery stated to operate as its Russian subsidiary company. Who was the founder? Direct predecessors of the oldest Estonian brewery that has been continuously
may ultimately prescribe a punishment. People, who are addicted to do crime are suffering in crime addiction. There are different kinds of that: stealing, killing, robbing, etc. Alcoholism Alcoholism is a term with multiple and sometimes conflicting definitions to describe the detrimental effects of alcohol intake. In common and historic usage, alcoholism refers to any condition that results in the continued consumption of alcoholic beverages despite health problems and negative social consequences. Modern medical definitions describe alcoholism as a disease and addiction which results in a persistent use of alcohol despite negative consequences. Compulsive overeating Compulsive overeating, also sometimes called food addiction is characterized by an obsessive/compulsive relationship to food. Professionals address this with either a behaviour-modification model or a food-addiction model
capita consumption of pure alcohol among those 15 years and older in 1994 was 0.7 liters. This level is far below that of many other South Pacific nations reflecting, in part, the fact that some 90% of the Solomon Island's population live in rural villages where they have only limited involvement in the cash economy. It also reflects the concentration of liquor outlets in the capital, Honiara, and the main provincial centers. It is generally believed that the unlawful production of alcoholic beverages (home brew, toddy and kaleve) is not uncommon. Resources: 1. https://docs.google.com/viewer? a=v&q=cache:IILvRPx2c5gJ:www.who.int/substance_abuse/publications/en/s olomon_islands.pdf+solomon+islands+alcohol&hl=en&pid=bl&srcid=ADGE EShe13ZNWDujrc8Z6yRwmcsjfS6uzWkyCe8HfmSZxFPjJMhv4TGApNmE wVfnUYWgv6lOUx_LXlF_yiVgI17iEnFfTCdDUL4oig4m7QWJa3YHmwvv aNxLarJdu89abDwTRhpyTgIO&sig=AHIEtbTKneXclWULUILy9XpeQ5Wf m0WPzg 2. http://www.everyculture
and includes dishes such as chicken curry, roti and cookup rice (a style of rice with different kinds of vegetables accompanied by chicken, beef or fish). The food reflects the ethnic make up of the country and its colonial history, and includes dishes from the Africans and creoles, East Indians, Amerindians, Chinese, and Europeans, mostly British and Portuguese. There is an abundance of fresh fruits, vegetables and seafood on the coast. Most people use fresh fruit to make their own beverages, which are called "local drink." Fresh fish and seafood are an integral part of the food of the rural areas and small villages along the coast. They also like a crab soup. Guyana plays international cricket as a part of the West Indies cricket team, and the Guyana team plays first class cricket against other nations of the Caribbean. Guyana played host to international cricket matches as part of the 2007 Cricket World Cup. But they also play a softball cricket and football
Turn on your headlights to help others to see you--this is also the law in some states. If possible, try to avoid driving in the snow at all, especially if your car is rear wheel drive. If you must go out in the snow, drive extra slow, use the brakes and gas pedal gently, and maintain an increased stopping distance. 4 4 Never get into a car with a drunk driver. It is always best to have a "designated driver". Never drive after you have had alcoholic beverages. Even one beer can alter your ability to drive safely. 5 5 Wear a seatbelt. This is a must. By law in many countries, all cars must have a safety restraint. Buckling up only takes a second and can save your life in an accident. Children should always be in a booster seat or car seat until they are tall enough and heavy enough to sit by themselves. This generally includes children age eight and under. Never put a child in a car or booster seat in the front
Allthough when taking a next beer, following mornings hangover seems to be the main disadvantage, in addition there are also long term effects such as an increased risk of developing alcoholism, cardiovascular disease, liver disease, and cancer. Damage to the central and peripheral nervous system is a result of sustained alcohol consumption. On the other hand research has found a correlation between light consumption in other words- one or two alcoholic beverages per day- and reduced risk of heart disease as well as reduction in all-cause mortality. However, some recent studies found that moderate consumption of alcohol did not decrease heart disease and that the positive effects may be due to methodological flaws in research studies. Despite the small number of benefits of alcohol they are still greatly overweighed by the large amount of negative effects on health. For example increased risk of liver diseases, cancer and pancreatitis
Coca-Cola has a long history of sports marketing relationships, which over the years have included Major League Baseball, the National Football League, National Basketball Association and the National Hockey League, as well as with many teams within those leagues. The first servings of CocaCola were sold for 5 cents per glass. During the first year, sales averaged only nine servings per day in Atlanta. Today, daily servings of CocaCola beverages are estimated at 1.8 billion globally. Before it goes to market, each Coca-Cola product undergoes nearly 450 different tests to ensure that ingredient and packaging quality meets Company standards. The Coca-Cola Company has done tons of warmhearted and kind TV-commercials, in order to attract people to buy their beverage more often. Most of the commercials are shown in Christmastime and include Santa-Claus. Coca-Cola has also a lot of campaigns. For example, one campaign is where they type
Addictions summary 2011 Table of contents 1. Addictions 3 Drug addiction 3 Behavioural addiction 3 2. Drug addictions 3 Smoking 3 Drinking alcohol 4 Doing drugs 4 3. Behavioral addictions 4 Playing video games 4 Use of the internet 5 Cutting 5 4. Interesting facts ...
6 1999 105.9 2000 107.1 2001 111.0 2002 112.2 2003 113.8 2004 115.0 Food, alcoholic beverages & tobacco GOODS Not seasonally adjusted 1996 = 100
Tallinna Majanduskool ,,Notes on preparing a marketing plan" Homework 03.05.2012 Liisi Nigul Turundus II Tallinn 2012 Toscana Gourmet is a place for family togetherness and will also be the leading gourmet Italian restaurant in Tallinn. The signature line of innovative, premium, pasta and risotto dishes include pesto with smoked salmon, pancetta and peas linguini in an special sauce, and fresh mussels and clams in a marinara sauce. Toscana also serves distinct salads, desserts, and beverages. Toscana Gourmet will reinvent the Italian food experience for individuals, families, and take out customers with discretionary income by selling high quality, innovative products at a reasonable price, designing tasteful, convenient locations, and providing excellent customer service. The basic mark...
tööstusettevõtteid, millest tähtsamateks kujunesid viinaköögid ja õllekojad. Ka Saku mõisa saksa soost krahv Karl Friedrich Rehbinder asutas oma mõisa juurde õllekoja. Dokumentaalselt on tõestatud, et esimene keeduperiood Saku õlleköögis oli 1820. aasta oktoobris. Õlletehas kujunes alles 1876. aastal, kui mõisa juhtis Valerian Baggo. Uus ajastu Saku Õlletehase jaoks tõi kaasa 1991. aasta, mil loodi ühisettevõte Baltic Beverages Holding (BBH) Pripps õlletehasega Rootsist ja Hartwalli tehasega Soomest, mis omandas Saku Õlletehase AS-s 75% osaluse. Algas tehase rekonstrueerimine ja seadmete vahetus 5 ning juba 1993. aastal jõudis Eesti turule esimene kvaliteetõlu Saku Originaal. 008. aasta oli Saku Õlletehase jaoks ajalooliselt oluline Saku Õlletehas sai rahvusvahelise õllekontserni Carlsbergi täieõiguslikuks liikmeks ning tõusis seeläbi rahvusvahelisse
017 billion, placing it 14th in the nation. The per capita GDP in 2009 was $52,403, 10th in the nation. Significant business within the state include the design and manufacture of aircraft (Boeing), automotive (Paccar), computer software development (Microsoft, Bungie, Amazon.com, Nintendo of America, Valve Corporation, ArenaNet), telecom (T-Mobile USA), electronics, biotechnology, aluminum production, lumber and wood products (Weyerhaeuser), mining, beverages (Starbucks, Jones Soda), real estate (John L. Scott, Colliers International, Windermere Real Estate, Kidder Mathews), retail (Nordstrom, Eddie Bauer, Car Toys, Costco, R.E.I.) and tourism (Alaska Airlines, Expedia, Inc). Taxes The state of Washington is one of only seven states that does not levy a personal income tax. The state does not collect a corporate income tax or franchise tax either. However, Washington
Nova Scotia, with the monarch represented in Canada by governor-general Canada took part in WWI because it was under the rule of British empire. Canada also took parti in WWII, because the government made it's own decision. Economy Most of Canada's manufacturing industry is in Ontario and Québec, where motor vehicle production comprises the largest sector within this industry. Other important manufacturing sectors include food and beverages, paper and allied products, primary metals, fabricated metals, petrochemicals and chemicals. The Atlantic, Prairie and Pacific regions of Canada have more natural resource-based economies. The Atlantic provinces focus on fishing, forestry and mining, while Prairie provinces are dependent on agriculture and mineral fuels. British Columbia's primary sectors are forestry and mining, as well as tourism. Major Exports: automobile vehicles and parts, machinery and equipment, high-
Tootmine ettevõttes jätkus nõukogude tingimustes. 1976. aastal sai Saku Õlletehasest eksperimentaalõlletehas, mis tähendas mitmeid eeliseid ja soodustusi, näiteks investeeringute näol. 1985. aastal elas Saku Õlletehas üle teise "kuivseaduse" peale Esimest maailmasõda, sedakorda M. Gorbat¹ovi oma. Alustatud investeeringud Saku Õlletehase uuendamisse peatati. Uue ajastu algus Uus ajastu Saku Õlletehase jaoks tõi kaasa 1991. aasta, mil loodi ühisettevõte Baltic Beverages Holding (BBH) Pripps õlletehasega Rootsist ja Hartwalli tehasega Soomest, mis omandas Saku Õlletehase AS-s 75% osaluse. Algas tehase rekonstrueerimine ja seadmete vahetus ning juba 1993. aastal jõudis Eesti turule esimene kvaliteetõlu Saku Originaal, mille aluseks oli Eesti esimene turu-uuring. Uuringust selgus, et kõige enam sooviti tugeva maitsebuketiga, kuid mitte liiga kibedat õlut, mis on villitud pooleliitrisesse sinise etiketiga pudelisse. 1995. aastal s.o
1.2%, other 1.6% (2001 census) Economic Overview Currency/Exchang 1 United Kingdom Pound (GBP) = $1.77 e Rate (April 17, 2006) Inflation Rate 2.0%, 1.9%, 1.7% (2004E, 2005E, 2006F) Gross Domestic $2.2 trillion Product (2005E) Real GDP Growth 3.2%, 1.8%, 2.2% Rate (2004E, 2005E, 2006F) Unemployment 4.7% Rate (2005E) External Debt $7.1 trillion (2005E) Exports (2005E) $380 million Exports - manufactured goods, fuels, chemicals; food, beverages, tobacco Commodities Exports - Partners US 15%, Germany 10.7%, France 9.2%, Ireland 6.8%, (2004E) Netherlands 6.1%, Belgium 5.2%, Spain 4.5%, Italy 4.2% Imports (2005E) $461 million Imports - manufactured goods, machinery, fuels; foodstuffs Commodities Imports - Partners Germany 13%, US 9.2%, France 7.5%, Netherlands 6.6%, (2004E) Belgium 5%, Italy 4.3%, China 4.2% Current Account -$48 million Balance (2005E) Energy Overview
Hallucinogen-Induced Persisting Perceptual Disorder (HPPD). Flashbacks or not, LSD users can also experience long-lasting psychoses (a complete loss of contact with reality) or severe depression. LSD is also known as: Acid, blotter, cubes, microdot, yellow sunshine, blue heaven, Cid. Alcohol Alcohol is a depressant derived from the natural fermentation of fruits, vegetables and grains. These are brewed and distilled into a wide range of beverages with various alcohol contents. The damage it does now can impact the rest of your life. You may hear that it will loosen you up and help you relax. What you may not hear is that it can damage the part of your brain that controls coordination, memory, judgment and decision-making. Straight up, drinking makes you dumber--you may slur your words and lose coordination, and your reactions will become slower. Alcohol travels through your bloodstream and damages your brain, stomach, liver,
Customs Duty. Type of Goods Quantity allowed under the Gift relief provision Tobacco Products 50 cigarettes; or 25 cigarillos (cigars with a maximum individual weight of 3 gms); or 10 cigars; or 50 gms of tobacco; or A proportional assortment of the different products. Alcohol 1 litre of distilled beverages and spirits over 22% volume; or 1 litre of fortified or sparkling wine, and some liqueurs of 22% volume or less; and 2 litres of still wines. Perfume and toilet 50 gms of perfume; or waters 0.25 litres of toilet water. Reminder: It is important to remember that there is no relief from VAT or Excise duty on the above products, irrespective of their value
LÄÄNE-VIRU RAKENDUSKÕRGKOOL Ettevõtlus ja majandusarvestuse õppetool I K KÕ EESTI TOOTJATE KAUBAMÄRGID Referaat Mõdriku 2009 SISUKORD SISSEJUHATUS.....................................................................3 1. TOIDUAINED 1.1 Estover 1.2 Veski Mati 1.3 Tere 1.4 Viru Rand 1.5 Saku Õlletehas 1.6 Kalev 2. TÖÖSTUSKAUBAD 2.1 Orto Puhas Limpa 2.2 Orto Puhas kodu Sanit-M 2.3 Mayeri Pesugeel Sensitive 2.4 Suva Etno 3. KOKKUVÕTE SISSEJUHATUS Kauplemine on toiminud juba sajandeid.Algselt vahetasin inmesed kaupu teiste kaupade vastu ja hiljem võeti kasutusele juba maksevahendid. Kui preagusel ajal kaupluses singi vaadata on valik nii suur ,et paneb algselt mõtlema ,mida valida.Sama toodet pakutakse mitmelt ...
Both the Canadian and American versions are imitations of this show. As a whole, Canada and the United States share a very similar culture, which can be defined as "North American." Some areas in the United States are more similar in culture to adjacent areas in Canada than to other portions of the United States (and vice versa), have similar speaking styles and mannerisms, and emphasize the same sports, foods, or beverages. 11. Sports A wide variety of sports are practiced in Canada. Ice hockey, referred to as simply hockey in the country, is Canada's official winter sport and continues to be its most popular spectator sport and one in which teams representing the country have had the most success. Lacrosse, a sport with First Nations origins, is Canada's oldest sport and official summer sport
Nagu Tartu Kutsehariduskeskus Teeninduse ja kaubanduse osakond Käty Kivirand EESTI KAUBAMÄRGID e. Brändid Iseseisevtöö Juhendaja: Mets Sirje Grupp: MY08 Tartu 2010 AS MAAG Piimatööstus on AS MAAG Grupi tütarettevõte ja tegeleb kvaliteetsete piimatoodete ja jäätiste tootmise ning turustamisega. ·MAAG Piimatööstus põhineb Eesti vanimal piimatööstusel. Aastal 1850 hakkas tööle Kunda mõisameierei (hilisem Linnuse tsehh- praeguseks suletud), millest on saanud tänaseks meie Rakvere tootmistsehh. AS Maag Piimatööstuse nime sai ettevõte 2003. aastal. MAAG Piimatööstus on kõige laiema tooteportfelliga piimatööstusettevõte Eestis, sealjuures ainuke piimatööstus, mis tegeleb lisaks piimatoodete, juustu ja kohukeste tootmisele ka jäätise tootmisega. MAAG Piimatööstus on ainus glasuurkohukeste tootja, mis töötleb too...
In an unprecedented initiative to integrate people with special needs into the Palestinian society, a new restaurant with an all deaf- mute staff opened in the Gaza Strip. The restaurant has 14 deaf-mute waiters and waitresses who have been receiving cooking classes for the past eight months. Instead of writing the names of meals and beverages, the menu of this restaurant is made up of signs and numbers to ease communication between the staff and the clients and to introduce clients to the world of sign language. The main aim of opening this restaurant is helping the deaf-mute, who are generally marginalized, to become active members of the society and to create a culture of acceptance between them and other people, said one of the employees at the Atfalona (Our Children) association for the deaf-mute.
Examples from the case law: 1. Judgment of the Court (Fifth Chamber) of 12 November 2015 Valev Visnapuu v Kihlakunnansyyttäjä (Helsinki) and Suomen valtio - Tullihallitus Request for a preliminary ruling from the Helsingin hovioikeus Reference for a preliminary ruling - Articles 34 TFEU and 110 TFEU - Directive 94/62/EC - Articles 1(1), 7 and 15 - Distance selling and transport of alcoholic beverages from another Member State - Excise duty on certain beverage packaging - Exemption where packaging is integrated into a deposit and return system - Articles 34 TFEU, 36 TFEU and 37 TFEU - Requirement of a licence for the retail sale of alcoholic beverages - Monopoly on the retail sale of alcoholic beverages - Justification - Protection of health. Case C-198/14 (http://curia.europa.eu/juris/liste.jsf?language=en&num=C-198/14) 1
, Kone Corp, Metsa Serla Corp., Tamro Oyj, Huhtamaki Van Leer Oyj, Rautaruukki Oyj, Wartsila ex-Metra Oyj, Kemira, Partek, Elcoteq. (2) Erialalised Lennundus: Patria, Söök: Hartwall, Raisio, Transport: Valmet Automotive, Pangandus: Kansallis-Osake-Pankki, Leonia Bank, Sampo, Puidu ja paberi tööstus: Ahlstrom Group, Metsa Serla Corp., Metsaehallitus, M-Real Oyj, Stora Enso Oyj, UPM-Kymmene Corp., Joogid: Baltic Beverages Holdings, Kemikaalid: Kemira, Nokian Tyres Co, Wihura, Ehitus: Asfalttiliitto, Interasfaltti Oy / NCC Roads Oy, Lemminkäinen Oyj, Partek, Rudus Asfaltti Oy, SA-Capital Oy, Skanska Asfaltti Oy, Super Asfaltti Oy, Tieyhtio Nelostie Oy, Valtatie Oy, Jaemüük: Kesko Group, Segakontsern: Amer Group, Oy Rettig Ab, Elektroonika: Elcoteq, Elektrobit, Salcomp Oy, Pakendus: Huhtamaki Van Leer Oyj, Enerfia ja vesi: Eastern PVO, Etela Pohjanmaan Voima, Fingrid, Fortum Power &
Toyota with a manufacturing base in the U.S. Kõige raskem ja dünaamilisem strateegiline tegevus on ühinemine ja ülevõtmine e M&A. Acquisitive Growth The Potential Benefits. x Acquisitions to build up scale, eliminate competition, and create structural advantages (e.g. Vodafone, Pfizer, Citigroup, GE, HP). x Acquisitions to enter new market areas and to build up one's portfolio of international operations (e.g. Baltic Beverages, Nestlé, E.ON). x Acquisitions to buy customer relationships and to tie new customers closely to one's own operations (e.g. Tieto). x Acquisitions to speed up the development of capabilities and extend one's product portfolio (e.g. Cisco Systems). x Acquisitions to renew and reorganize a company's portfolio and to direct it to a new direction (e.g. Metso, ABB). Acquisitive Growth The Challenges
The amount of VAT to be a contribution to the budget, calculated as the difference between the amount of tax received from customers for sold them goods (works, services), and the amount of tax paid to suppliers. Excise tax - Indirect taxes included in the price of goods. Excise duties levied on these products (products) ethyl alcohol of all kinds of raw materials, alcohol, wine, drinking alcohol, vodka, liquor, cognac, champagne, wine, natural, other alcoholic beverages, beer, tobacco, jewelry, motor gasoline, cars . Rates of excise on excisable goods shall be the same throughout the Russian Federation and are provided as annexes to the law. Amount of excise duty to be a contribution to the budget, calculated as the difference between the amount of excise tax, which is calculated on taxable turnover excise taxes, and the amount of excise tax paid to suppliers for excise goods. Crediting mechanism introduced by the Law on excises
The German authorities argued that this measure was not concerned with country of origin at all, and would have applied to domestic as well as to imported products. Moreover, it pursued legitimate consumer protection objectives (it was argued, for example, that drinks in this strength encourage alchoholism). 4. What is the question asked from the court? (concrete) can a member state set a minimum limit of strength for alcoholic beverages? (how to undrestand article 30 of the EEC treaty, does it prohibit this?) 5. The decision of the court (in my own words) no, it cannot. Article 30 of the EEC Treaty is to be understood in a way that prohibits this. 6. (Importance with this case the court decided how THE CONCEPT OF ' ' MEASURES HAVING AN EFFECT EQUIVALENT TO QUANTITATIVE RESTRICTIONS ON IMPORTS ' ' SHOULD BE UNDRESTOOD IN THIS AND THE FOLLOWING CASES)
A 12% rate of import tax basically applies to beef, mutton or poultry and meat products, particu- lar types of dairy products, mineral water, fruit, specific building material etc. (The detailed list of the goods subject to 12 % import tax is provided in the part 1 of Article 197 of the Tax Code). A 5% rate applies to pork, means of hygienic care and cosmetic items, clothes, plastic produce etc. (Tax Code, Article 197, Part 2) A special tariff is anticipated for import of alcoholic beverages. Import tax for 100 liters of an alcoholic beverage consists of the tariff rate (0.2 to 3 EURO) multiplied by the percentage of al- cohol in the beverage. (For example, in case of import of whisky if the volume of alcohol is 40%, the import tax on 100 liters will be 1.5 EURO x 40 i.e. 60 EURO) For specific types of beverages, the import tax rate is defined directly, thus it is fixed (for ex- ample, sparkling wine 1.5 EURO per liter) (Tax Code, Article 197, Part 3)
866 billion in investment, which was 32% of total FID in Ukraine. In particular, $13.936 billion was invested in the processing industry $1.51 billion in the production and distribution of electricity and gas, and the water supply, and $1.424 billion in the mining industry. In the processing industry the investment was split in the following way: the manufacture of basic metals and fabricated metalware received $6.137 billion in direct investment, the production of food, beverages and tobacco got $2.995 billion, chemical and petrochemical industry $1.321 billion, engineering $1.156 billion, while the manufacture of other non- metallic mineral products $1.013 billion. Financial institutions accumulated $15.702 billion in direct investment, which was 29.8% of total amount. A total of $8.523 billion, or 16.2% of total FDI, was invested in organizations that are engaged in transactions with real estate, rent and leasing, engineering, and services to individuals, while $5
draped over sharp objects without puncturing ganisms by using controlled-release packag- (Robertson 2006). The product shelf life can ing (Koontz 2006). The major potential be 15–22 days, depending on the meat cut product applications for antimicrobial films used. Since the product is displayed in the include meat, fish, poultry, bread, cheese, myoglobin state, there is no loss of color in fruits, vegetables, and beverages (López- the display case and oxidation issues are Rubio et al. 2004). minimized using this packaging format Antimicrobial (AM) packaging research (Belcher 2006). generally started with the development of In summary, VSP eliminates the wrinkled antimicrobial packaging materials that appearance of traditional vacuum-packaged contain antimicrobial chemicals in their mac-
PRAISE FOR The 4-Hour Workweek "This is a whole new ball game. Highly recommended." --Dr. Stewart D. Friedman, adviser to Jack Welch and former director of the Work/Life Integration Program at the Wharton School, University of Pennsylvania "It's about time this book was written. It is a long-overdue manifesto for the mobile lifestyle, and Tim Ferriss is the ideal ambassador. This will be huge." --Jack Can eld, cocreator of Chicken Soup for the Soul®, 100+ million copies sold "Stunning and amazing. From mini-retirements to outsourcing your life, it's all here. Whether you're a wage slave or a Fortune 500 CEO, this book will change your life!" --Phil Town, New York Times bestselling author of Rule #1 "The 4-Hour Workweek is a new way of solving a very old problem: just how can we work to live and prevent our lives from being all about work? A world of in nite...
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