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
copyright holder. © Deutsche Gesellschaft für Internationale Zusmmenarbeit GmbH (GIZ), 2011. 2 CYAN MAGENTA YELLOW BLACK 2 Introduction For the past few years, Georgian government has carried out a number of significant economic reforms in various fields in order to create attractive business environment and to breathe a new life into Georgian economy. The main aim of the reforms was to boost foreign investments, cre- ate new jobs, stimulate entrepreneurial activities in a variety of fields and increase the welfare of citizens. As a result of economic deregulation policy which was focused on liberalization of the Economy, a number of state regulated spheres were sharply decreased and regulation procedures were sim- plified. Consequently, our achievements have been recognized by a number of international in- stitutions
HOW TO START A BUSINESS IN GEORGIA Table of Contents · INTRODUCTION · TYPES OF BUSINESS ENTITIES · Joint Stock Company · Limited Liability Company · General Partnership · Limited Partnership · Cooperative · Branch Office · Business Partnership · Individual Entrepreneur · REGISTRATION REQUIREMNETS · Registration requirements for JSC/LLC/GP/LP/CO · Registration requirements for a Branch Office · Registration requirements for a BP · Registration requirements for an IE · FAQ · Content of the Application Form for Registration · Required Documents for Registration of an Enterprise · Sample of the Minutes of Partners/Shareholders Meeting for Establishment of an Enterprise · Required Documents for Registration of a Branch Office · Sample of the Board of Directors Resolution for Establishment of a Branch Office · Required Documents for Registration of a Business Partnership · Required Documents for Registration of an
Direct tax- are collected by the government from the income of individuals and businesses. Indirect tax- are levied on the production or sale of goods and services. They are included in the price paid by the final purchase. Business profits are generally taxed twice- After the company pays tax on its profits, the shareholders pay income tax on any dividends recieved from these profits. Progressive tax- people with higher incomes pay a higher rate of tax than people with lower incomes. Proportional- tax that is imposed at a fixed rate. Regressive tax- (direct taxes are usually) people with a lower income pay a proportionally greater part of their income than people with a higher income. Indirect taxes are slightly regressive- people with a lower income pay a proportionally greater part of their income than people with a higher income. Avoid tax on salarys? Instead a taxable money, some employers give staff advantages such as
EU Internal Market Group Work I: History and Purpose of the Internal Market Please connect terms (numbers) with correct description (letter), for example 17 M 1 Common Market A ... is characterized by free movement of goods between the participating countries, but autonomous external trade policies in relation to non-participants.
Liaison with central and local governments Liaison with branch chambers and NGOs www.investbg.government.bg GENERAL INFORMATION Official name: Republic of Bulgaria Area: 110 994 sq.m. Population: 7.4 million Capital: Sofia Time zone: EET (UTC+2) Official language: Bulgarian Currency: Lev (BGN) Fixed exchange rate: 1 = BGN 1.95583 Type of government: Parliamentary Member of: EU, NATO, WTO www.investbg.government.bg DID YOU KNOW THAT BULGARIA The best outsourcing destination in Europe, according to Cushman & Wakefield's rating for 2015. In the world our country takes the third place. Accommodated about 50 companies producing components and systems for the global automotive industry. In eight of every ten cars
Cost of goods sold: Beginning finished goods inventory Cost of goods manufactured Cost of goods available for sale Deduct: ending finished goods inventory Cost of goods sold Schedule of cost of goods manufactured Direct materials: Beginning inventory Add: purchases of DM = Cost of DM available for use Deduct: ending inventory Direct materials used Direct manufacturing labor Manufacturing overhead costs = Manufacturing costs incurred Add: Beginning work in process inventory Total manuf. Costs to account for Deduct: ending work in process inventory = Cost of goods manufactured Prime costs are all direct manufacturing costs. Prime costs = direct material + direct labor. Conversion costs are all manuf. Costs other than direct material costs. Costs incurred to convert DM into finished product. Conversion costs = DL + MOH Overtime premium and idle time classified as indirect labor costs.
University of Tartu Faculty of Social Sciences and Education Institute of Government and Politics Marie Allikmaa The strategies of creating a dominant party the case of United Russia Tartu 2011 After the collapse of USSR in 1991, many observers expected Russia to develop into a competitive party system. Yet, the reality quickly challenged this view. The developments of party politics in post-Soviet Russia have accurately been described in terms of a pendulum effect, as in the 2000s, Russia's party system did finally begin to take for, but with a remarkable twist. Following the break of one-party rule, Russia's party system became strongly fragmented - during the 1995 parliamentary elections, 43 parties competed for popular votes (McFault 1996: 90)
legislation can provide different solutions, they could choose or the child could choose); lex soli ground principle, given due to the place of birth, typical for Anglo- America and Latin-American, this can lead to dual-citizenship. Child if found without parents, he/she can still receive citizenship based on lex soli, even though lex sanguinis is used in the country. E.g. Russian and stateless person get a child in Estonia, then child receives Russian citizenship automatically, but later on there can be problems. by naturalization (reasons: immigration, marriage, adoption etc), the procedure: you should spend certain amount of time in the country etc, some procedures are simplified (adoption). from the state, e.g. for scientists, for people who have accomplished certain
services you have bought One way to classify law is to divide it into private and public law. Public law concerns disputes between citizens and the state. It consists of laws which affect interactions between the state and its citizens. These regulations may be about the way the law itself operates and the relations between private citizens and government (constitutional), they may be about how public institutions work in practise (administrative) or they may be about offences against the state (criminal). Public law also includes tax law, procedural law and international law. One important distinction made in all countries is between private and public law. Public law concerns disputes between citizens and the state, or between one state and another. The main categories of public law in England are: Crimes – wrongs which, even when committed against an individual are considered to harm
1. Which are the main cornerstones of EU-Russia cooperation? Which have been the main developments and success stories in this partnership in 2000-2012? Which side is more interested? The main cornerstones of the EU and Russia relations are the trade and energy relations. One biggest breakthrough has been gas pipeline Nord Stream. Russia is the third biggest trade partner of the EU and is the main importer of gas and crude oil. The economic benefits are the biggest cornerstones of the relations. Cooperation between Russia and the European Union progressively strengthens in foreign policy and security issues, in combating illegal migration, organised crime and terrorism. The main achievement of recent years, which can be hardly overestimated, is the understanding
3. data mining it reveales patterns in customer behaviour 4. CRM technology - it supports a CRM strategy by gathering, storing and analysing customer data. 5. Watchdogs Customer protection group who are concerned about the gathering and storing of large quantities of customer information. 6. encrypt the information private data is encrypt to a secret code and the information is no longer available to others MONEY-BUYING, SELLING AND PAYING 1. current account where you pay in your salary and the withdraw money and pay your every day bills. 2. bank statement regular notis on how mutch money you have on your account. 3. savings account it where you deposit any extra money that you have and only take money out when you really need it. 4. be in the red when you account is overdrawn, you can be said to be in red. You have money but you owe it to the bank 5
financial payments Maris Leemets 10.08.2016 Peer Assignment in Module 3 The OECD with its Base Erosion and Profit Shifting (BEPS) project is working towards proposing politically feasible and multilaterally acceptable ways to minimize the corporate tax base erosion and profit shifting activities since 2013. Out of its 15 main lines of work under BEPS project (called Actions) I will concentrate on Action 4 which aims at proposing new rules for preventing the manipulation of interest expense related tax deductions of corporates. The underlying problem is that multinational groups can easily create and relocate debt in their group according to the most preferential tax treatment available which in some cases results in no or even negative corporate tax payments from those companies.
stock market (aktsiaturg) - a system or program by which the buying and selling of stocks is conducted transaction (tehing) - an exchange, or an instance where business is done or something is bought or sol legal profession (advokatuur) - the body of individuals qualified to practice law in particular jurisdiction welfare right (heaolu õigus) - the legal entitlement to services provided for in social policy immigration (immigratsioon) - relocating permanently to a foreign country; the number of people entering a country or region during a specified period fee playing client (tasu maksev klient) - person who pays directly for the service subsidise (toetus) - to support financially political crime (poliitiline kuritegu) - an offence involving acts which prejudice the interest of state, its goverment, or the political system emergency (hädaolukord) - sudden, unexpected situation that causes the need to take immediate action
matters usually assuring the law is or not to instigate practising lawyer in concerned with followed and carried (põhjustama, certain jurisdictions estates, deeds, powers- out in every case. kaasa tooma) legal of-attorney, and Judges also read proceedings foreign and through court to appear in court international business. documents and may A notary's main research legal issues. functions are to administer oaths and affirmations, take affidavits and statutory declarations, witness and authenticate the execution of certain classes of documents,
Area: 45 228 sq km Poplulation: under 1.4 million Capital: Tallinn Language: Estonian Currency: Eesti kroon (EEK) Main religion: Lutheran National holiday: 24 February (anniversary of the republic) National flower: Cornflower National bird: Barn Swallow National stone: Limestone LOCATION The Republic of Estonia is the northernmost and smallest of the three Baltic States. It is located on the eastern shores of the Baltic Sea in the north east of Europe. To the east the country borders Russia. Latvia is the countries neighbour to the south. From the west the coast of Estonia is washed by the Baltic Sea and from the north by the Gulf of Finland. The length of the coastline is approximately 3 800 km. The longest distance from east to west is 350 km, while north to south Estonia stretches 240 km. THE NAME The name EESTI was apparently derived from the word AISTI, the name given by ancient Germans to the peoples living northeast of the Vistula River
5%. Such change has been fostered by production methods that have quickly become more modern and more varied. Several producers hope to soon enter the EU market with their production. Part 2 Light industry yields a highly varied output from cotton fabrics to clothing and footwear. The fastest production growth can be witnessed in the enterprises of mechanical engineering and metalwork and chemical industries which give more added value. A widespread preconception, especially in Russia, holds that the Estonian economy depends largely on Russian transit. The reality is different -- freight traffic between Russia and the rest of the world is an important source of profit for Estonian ports but the role of transit in the Estonian economy has been consistently decreasing. Slightly more than 70% of the freight flow of the ports and 57% of the rail freight is connected with transit. Such shares are constantly diminishing as Russian oil flow goes through her own ports on an
Free of English law foundation of the USA constitution · Puritan Colony in Plymouth, New England America's first permanent puritan settlement Along with Jamestown, the most successful colony Originally 105 colonists First home in an empty Indian village Concluded a peace treaty with neighbouring tribes Aided by natives +++ (how to grow corn etc) went there to find relogious freedom · Puritan ethics and ideology God has a preordained plan for everybody Following the Bible Hard work, spiritual health, living simply, being thrifty, and self-discipline will Leave to salvation Merriness was prohibited The chief duty of a man is to glorify God · Thanksgiving 2 Annual tradition in the U.S Fourth Thursday in Nov. Thanking God The first Thanksgiving was celebrated to thank God for helping the Pilgrims The first feast lasted 3 days Turkey and corn · Religious issues (freedom) People came to search for religious freedom, or not? Many different religions
Southern Viljandimaa and in the past years people have started to pay more attention to learning and developing the dialect. The mulgi inhabitants have always been characterised by strong connection to their old-established traditions and customs. At the same time, the way of life of the local people is characterised by strong families, marriage, children and respect and love for fellow men. The local cultural heritage offers as much variety as the nature. Many rare work and mythological motives are retained in folk songs. The flax-growing that spread rapidly in the beginning of the 19th century was the basis of the prosperous Mulgi family farms in Southern Viljandimaa. 19. The second half of the 19th century and the beginning of the 20th century constituted the golden age for many local families. The mulgi inhabitants were actually the first farmers in Estonia who bought the farms for their families after being released from the servitude. The
arrange for ship’s store and supplies and bunkers to be delivered; handle inward and outward clearance; arrange moorings(sildamine); pay harbour dues and other fees; arrange for the vessel to be loaded and unloaded; have the cargo stowed(paigutada) and lashed(sidemetega kinnitatud); handle personnel matters, such as the crew change; accept cargo for the shipment and much else besides. Front office work. They are kind of Marketing and Sales offices that mainly deal with canvassing(agitatsioon) and booking of cargo. Back office mainly carries out documentary processes, e.g. invoicing. Top 5 the largest markets share: Maersk Line 14,6% MSC 13,3% CMA CGM 8,5% EVERGREEN 4,8% The ship’s agent , as coordinator and intermediary between shipper and carrier, has: Information about cargo and means of transport;
Government - the group of people who officially control a country System of courts - a set of connected positions which operate together to ensure ... ? To commit a crime to do sth that is forbidden by law Corruption - illegal, immoral or dishonest behaviour, especially by people in positions of power Fine (trahv) - an amount of money that has to be paid as a punishment for not obeying a rule or law Suspension - when a person is temporarily not allowed to work, go to school or take part in an activity, as a punishment Prosecution - to officially accuse someone of committing a crime in a court of law, or to try to prove that a person accused of committing a crime is guilty of that crime Injury bodily harm, damage Public opinion sth that most of the ppl in a society think of sth Simple majority - sth is voted for or against by not more than half of the votes altogether
Kerli Uue 10.r The Republic of Estonia Estonia is a democratic parliamentary republic divided into 15 counties. The capital and largest city is Tallinn. Estonia's neighbours are Latvia, Russia and Finland. The parliment is named ,,The Riigikogu." The Estonian parliament has 101 members and influences the governing of the state primarily by determining the income and the expenses of the state. The Riigikogu elects and appoints several high officials of the state, including the President of the Republic. The Parliament of Estonia is elected by people for a four year term by proportional representation.
I shall assume that there is an indirect valuation of the Article 37 regarding State monopolies of a commercial character. Animal businesses (that includes not only the EU) are in the most of their quantities ether international companies guided from one office, or large local monopolies who do have opportunities financial and physical to obtain their businesses abroad and connect them directly or indirectly. Fact taken from an official website of GreenPeace organization: Factory farms now account for 72 percent of poultry production, 43 percent of egg production, and 55 percent of pork production worldwide 1. That gives smaller (lets name then SOHO) businesses less opportunities for growth and expansion. h. Principle of proportionality: Regarding the principle of proportionality, it was understandable and reasonable why in this particular case state measures and restrictions were made, or should I say, in such a quick response. I do find those
16. unless kui just 17. to receive saama/omandama 18. to receive Estonian cs. through naturalisation naturalisatsioon/(i) alusel kodakondsuse saamine 19. provides conditions näeb ette tingimused 20. an alien välismaalane 21. on the basis of a permanent residence permit alalise elamisloa alusel 22. prior to the date enne tähtaega 23. submitted esitatud 24. the date of registration of the application avalduse esitamise tähtaeg/aeg 25. in accordance with kooskõlas millegagi 26. requirements established in § 8 §-is 8 esitatud nõuded 27. have permanent lawful incoming omab püsivat seaduslikku sissetulekut 28. sufficient to support himself piisav elamiseks (sissetuleku kohta) 29. dependants sõltuvad/ülalpeetavad 30. be loyal to the state riigile lojaalne 31
technological factors, economic factors and the trends in Estonian economy compared to Germany and to briefly discuss Estonian business environment. Estonian population The total population of Estonia is 1 313 271 according to Statistics Estonia, of which 69.1% are Estonians, 25.1% Russians, 4.9% of which are of different nationalities for example Ukrainians, Belarusians and Finns. Rest are of unknown nationality. 68.5% of population speaks Estonian as a mother language, 29.6% speaks Russian as a mother language and 0.6% Ukrainian. Estonia has only one official language which is Estonian. According to information by the Institute of the Estonian Language there are about 75% of Estonian people who speak Estonian. The most common foreign languages learned by Estonian students are English, Russian, German and French. Other popular languages include Finnish, Spanish and Swedish. Tallinn is the capital and largest city of Estonia. In Estonia there are 47 cities/towns. More
(marketing innovation). “Is the implementation of an new marketing method involving significant changes in product design or packaging, product placement, product promotion or pricing” Oslo Manual 2005 A distinctive look for a product and appeal a new market segment; Celebrity endorsements; personalized IS; New brand, etc. P.S. Seasonal, regular and routine changes. 4. Changes in the structure of the enterprise or in the ways of organizing work (organizational innovation) “is the implementation of a new organisational method in the firm’s business practices, workplace organization or external relations”. Oslo Manual 2005 P.S. Mergers and acquisitions! National innovation system (NIS) The national innovation systems approach stresses that the flows of technology and information among people, enterprises and institutions are key to the innovative process
consignments of goods of a non-commercial character from third countries, given the force of law in Ireland by S.I. No. 549 of 2007, and Council Directive (EEC) 181 of 1983, determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, as amended by Council Directive 88/331/EEC. 3 2.3 Flat rate of duty: Provision is made under the following Legislation for the charging of Customs Duty at a flat rate of 2.5% on gift consignments valued in excess of 45, where the value of the dutiable goods in the consignment does not exceed 700: Point D1 of Annex I, Part One, Section II of Commission Regulation (EC) No. 1214/2007 amending Annex I to Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as amended by Council Regulation (EC) No
Russian philology The meaning of the word "philology" is "love for word". This is love that unites teachers and researchers of modern and Classical languages and literature, interpreters and diplomats, journalists and publishers, writers and poets. Russian philologis are highly demanded in various spheres of scholarly research and education, in the mass media, in civil service at the Ministry of Foreign Affairs, in archives, libraries, museums, in travel agencies, as well as Russian and international companies. Curriculum within in philological faculty includes courses of Russian and European languages and literature, courses of Linguistics and Theory of Literature for students to familiarize themselves with various schools and trends of Russian and foreign philology. The core curriculum also includes a number of Liberal Arts courses (Philosophy, History, Psychology, Pedagogy), as well as courses of basic mathematics and computer studies, and
tends to perform favourably in measurements of civil liberties, education, and press freedom. Living in Estonia has many of its good sides, for instance it is a secure place from nature disasters and it has a beautiful nature. Although, when not to look only through rose-tinted glasses, there are still some minuses in country’s organization. So, what are the beneficial and negative sides of living in Estonia? To start with, a big advantage is a great location between Scandinavia and prosperous Russia which ensures the connections, networks and possible trading options. Close connections and pendulum migration have tightened the cooperation between the countries. For instance, Estonia and Finland have developed common economic space. Right now Estonia's most important trading partners are Finland, Sweden, Russia and Germany which Estonia is mainly influenced by. Maintaining good relations between neighboring countries and being a member
Author Group Girli Vasiljev RB1X Title of report Number of pages Economic Country Review: Finland, Estonia 20 and Hungary Teacher Kalevi Torunen The goal of this paper is to compare the economic performance of Finland, Estonia and Hungary. First, a general overview on the countries will be given. After, economic indicators (real GDP growth rate, inflation, unemployment, household consumption, investment, current account, government budget and deficit) of the three countries will be compared to draw a conclusion. Keywords GDP, inflation, unemployment, household consumption, investment, current account, government budget, deficit, surplus Table of contents 1 Introduction .......................................................................................1 2 Country Specs ......................................
This was the time of the crystallization and the culmination of serfdom, when various socio- political and cultural undercurrents were also active, preparing the ground for the industrial society and the national-democratic movement in the second half of the 19th century. The 1710 of the corporations of knights and towns, until Alexander II (18551881), established the relationships between Estonia, Livonia and the Russian Empire. The Baltic Landesstaat reached its full development. The freedom of action in the new provinces was naturally granted to one of the most firm ideological pillars of the tsarist empire -- the Russian orthodox church; though as the Landeskirche in the Estonian and Livonian territories, the Lutheran church long maintained a de facto predominance. The most important organ of Baltic German local government was the Diet, consisting of all
Estonia. Estonia, officially the Republic of Estonia is a country in Northern Europe. It is the smallest of the three Baltic countries. Estonia has land borders with Latvia (339 km) to the south and Russia (229 km) to the east. It is separated from Finland in the north by the narrow Gulf of Finland and from Sweden in the west by the Baltic Sea. Estonia has been a member of the European Union since May 1, 2004 and of the NATO since March 29, 2004. The area of Estonia is about 45000 square kilometres and the population is about 1.4 million people. The capital of Estonia is Tallinn and the official language is Estonian. The currency is Eesti kroon. The main religion is Lutheran
unjustified restrictions on intra-EU trade. The right to free movement of goods originating in Member States, and of goods from third countries, which are in free circulation in the Member States, is one of the fundamental principles of the Treaty (Art. 28 TFEU). According to its wording, Article 34 TFEU applies to obstacles in trade ‘between Member States’. A cross-border element is therefore a prerequisite for evaluating a case under this provision. Taking into account that described measures affect also import and export of dogs, its fall in the scope of the Article 34-36 TFEU. National legal provisions in question are capable of hindering intra-EU trade2 Is there a measure in form of action or inaction? Measure in question is in form of action - the parliament adopted the prohibitive law. Articles 34-35 TFEU are often characterised as a defence right which can be invoked against 1 Case 7/68 Commission v Italy [1968] ECR 423
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