Kasutatakse firma võlakoormuse analüüsimisel. Annavad võimaluse hinnata firma poolt võetud finantsriskide olemust ja suurust. Liigne võlakoorem mitte ainult ei vähenda firma likviidsust tänu laenu %-deks minevatele suurtele maksetele, vaid võib majanduslanguse korral viia firma makseraskustesse. Saab vaadata ka bilansi passiva struktuuri ning proportsiooni oma-ning võõrkapitali vahel. 1. Võlakordaja (debt ratio ehk debt to total assets ratio) Suhtarv näitab kui suurt osa ettevõttest finantseeritakse laenatud vahenditega ehk mitu % kogukapitalist moodustab võõrkapital. Hea tava kohaselt ei tohiks see näitaja ületada 70%. Kreeditorid on huvitatud näitaja võimalikult väiksest väärtusest. Kui suure võlakoormuse ajal langeb müügitulu või deb.võlgnevuse laekumissagedus järsult, võib see osutuda firmale saatuslikuks.
money the lender is being asked to lend (debt) in relation to how much the owners have invested (equity). A high debt-to-equity ratio also indicates that the company already has a high level of loans and could be a higher financial risk. Collateral is a form of security for the lender. Banks usually require collateral as a type of insurance in case you cannot repay the loan. If you default on the loan, then the lender takes possession of the collateral in place of the debt. The loan agreement should carefully specify all items serving as collateral. Equipment, buildings, accounts receivable, and inventory are all potential forms of collateral. A lender will normally want the term of the loan to match the useful life of the asset used as collateral. For example, if equipment with a five-year expected life span is used as collateral, then the term of the loan will generally be five years or less. In some cases, the lender may ask for a third-party guarantee where
Ettevõtte finantsanalüüs Finantsanalüüs on koostatud 2008 ja 2009. aasta põhjal. Arvutused on tehtud bilansi, kasumiaruande ja rahavoogude aruande baasil. LÜHIAJALISE MAKSEVÕIME E. LIKVIIDSUSE SUHTARVUD Lühiajaliste kohustuste kattekordaja (Current Ratio)= Käibevara/ Lühiajalised kohustused Lühiajaliste kohustuste kattekordaja 2008 = 10 799 484 / 2 316 841 = 4,6 Lühiajaliste kohustuste kattekordaja 2009 = 5 406 775 / 1 738 597 = 3,1 Pangad kasutavad järgmisi maksevõime hindamiskriteeriume: suurem kui 1.6 hea, 1.2 1.59 rahuldav, 0.9 1.19 mitterahuldav, alla 0.9 nõrk. Antud arvutuskäigu põhjal võib väita, et lühiajaliste kohustuste kattekordaja on hea. Ettevõttel ei tohiks tekkida raskusi likviidsusega kuid kattekordaja on aasta jooksul vähenenud kolmandiku võrra. KÄIBE TULUSUSE SUHTARVUD (Sales Profitability Ratios) Brutokasumi tase (Contribution Margin) = Brutokasum / Müügikäive Brutokasumi tase...
Often the conditionalities are attached without due regard for the borrower countries’ individual circumstances and the prescriptive recommendations by the World Bank and IMF fail to resolve the economic problems within the countries. As a example author is using Ecuador that is a small country in South America. In 1968- 1998 IMF and World Bank interviened with large loans to help the country but the growth of poverty increased form 50% to 70%, under or unemployment 15%to 70% and the public debt grew from 240 million to 16 billion (Perkins, 2004, lk 239). This essay is going to explore how this kind of thing could have happened? The idea is not to blame well-known organizations. The idea is to observe and explain what happened to Ecuador and discuss if the criticism about this matter is grounded. In this essay author is going to use a book “ Confessions of an Economic Hitman“ by John Perkins that spent a year on New York Times bestseller list in 2004 and caused lot of
Pay back- to punish or reward Pay for- to make payment pay for- to suffer or be punished pay off- to pay a full amount (a debt) pay off- produce a profitable or successful result pay off- to get revenge pay off- to birbe (pistist maksma) pay out-a sum of money to sb (large amount) pay out- to let out (a line or rope) by slackening (lõdvaks laskma) pay up- to give over the full monetary amount demanded carry off- to die of a disease carry on- to continue carry on- have an affair carry on- behave badly carry out- to perform a task carry out- to follow or obey carry out- complete or accomplish st carry over- to continue to another time or situation carry through- to survive carry through- to accomplish, complete successfully pull ahead- overtake, move into the lead or in front pull apart- top from fighting pull apart- weaken an argument or theory pull out- bus or train leaving station pull out- move into traffic pull out- withdraw pull b...
that both countries are parliamentary government types, just the difference is that the United Kingdom is a monachry with a queen and Estonia has a president. From an economical standpoint, United Kingdom surpasses Estonia is most sectors, we can take the GDP as an example, when UK stands at 2.629 trillion then Estonia only stands at a low of 38.94 billion. That’s a huge difference, but we should concider another factor. When Estonia stands at the bottom ten of public debt, having one of the lowest ones in Europe then United Kingdom is at the top thirty, with its public debt being 89.30 percent of the GDP. Natural resources can benefit a country greatly, if the country was lucky to enough to have anything valuable as in oil. United Kingdom is way more lucky at this point as they way surpass Estonia in natural resources. As United Kingdom has gold, iron, natural gas and so on.
3 accelerate kiirendama, kiirenema 4 access right juurdepääsu õigus 5 accommodation majutamine 6 accord kooskõlastama 7 account arve, aruanne 8 accounting raamatupidamine 9 accounting period arvestusperiood 10 accounting records raamatupidamise dokumendid 11 accumulated debt kogunenud võlg 12 adequate supply piisav varustamine 13 adulterate võltsima 14 advance ettemakse 15 advantage of secrecy salajasuse eelis 16 advertising reklaamindus 17 advertising agency reklaamiagentuur 18 adviser konsultant, nõuandja 19 aid toetus, abi
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. For BEPS project to be transparent and inclusive, a broad-based public involvement has been carried out by the OECD. The discussion draft to prepare the final report and received comments to the discussion draft were both published, in 2014 and early 2015, respectively. On October 5th, 2015 the Final Report on Limiting Base
The company fails-äri läheb pankrotti Board of directors-juhatus Submit to-esitama Tõlgi eesti keelest Asutamise kulud-set-up costs Vastutust jagama-share liability Üks liige astub tagasi-one member resigns Majandusaasta aruanne tuleb esitada-annual report must be submitted Aktsionärid-shareholders Asutust juhtima-run the company Püramiidi-kujuline- pyramid-shaped Käsuliin-line of command Eessõnad To have liabilities of nearly 60000 It is hard to stay out of debt A new computer system has been installed at a cost of 40000 I have to pay off all my debts. The club is 4 million in debt. Tourism is a major source of income for the area. A large org. can be slow to adapt to change. We did not even make enough money to cover … the cost of the food They were poor but they never got into debt. Consumers will have to bear…the full cost. How many employees are working on short-term contracts? She decided to go…freelance. His father worked…shifts.
Eesti määr juba 9%-ti. Küpros suutis kriisieelsetel aastatel kontrollida erinevate kaupade ja teenuste hinda, et tagada rahvale hea elu. Valitsemissektori võlakoormus SKP-st oli aastal 2000 Küprosel 59,6%. Võlakoormus kasvas 2000-2004 umbes 10%, kuid aastani 2008 langes see jõudsalt kuni 48,9%-ni. See tähendas, et Küprose majandusel hakkas järjest paremini minema. Areng oli märgatav. Joonis 2. Küprose ja Euro area valitsuse võlakoormuse võrldus SKP-st. Allikas: Goverment debt to GDP... 2014 Jooniselt vaadates oli Küprose seis võrreldes Euroopa üldise määraga mõneti parem. Küprose valitsuse võlakoormus SKP-st suutis jääda madalamale kui Euroopa oma, v.a 2005. aastal kui Küprose võlakoormus oli umbes 71% SKP-st. Eurostati andmetel suutis Küpros 2008. aastaks vähendada võlakoormust lausa 48,9% SKP-st, mis oli madalam kui Euroopa keskmine. Küprose töötuse määr oli enne majanduskriisi võrreldes Euroala ja ka Eestiga madal.
When this was completed, the king, decided it was not enough. Jules Hardouin-Mansart was hired to redesign parts of the palace. Louis Le Vau He designed and built the beautiful Hall of Mirrors. The Hall of Mirrors received its name because of the fact that there are three hundred and fifty-seven mirrors decorating the seventeen arches that are opposite of the windows. Louis XV died leaving a huge debt to his grandson Louis XVI. Even though he was incredibly in debt, Louis XVI had all the gardens redone right away. Perhaps this is why the French Government went bankrupt and they had to give up the palace. This whole thing eventually started the French Revolution. In 1792, Versailles was abandoned. All of the furniture was sold and all the art was brought to museums. The palace was left empty. The French government decided to open up the
year. Furthermore, it has taken $2 billion out of its operational costs since 2014. All that said, at the moment ConocoPhillips isn't yet generating enough cash flow to pay for its capex and its dividend, though that is by design. The company has been working toward a goal of being cash flow neutral by 2017 under a range of commodity prices, and it's sticking by that target date. In the meantime, it plans to use some of its debt capacity as well as sell noncore assets to bridge the gap. Unlike a lot of oil companies, ConocoPhillips' top priority is its dividend. Because of that, it entered the downturn in a position of strength, which means it can still comfortably maintain its dividend despite the persistent weakness in oil and gas prices. Chuck Saletta ExxonMobil (NYSE:XOM) is well positioned to protect its dividend, even with oil prices below $40 a barrel
Unit 14 sõnad Accountant- raamatupidaja, arveametnik Aspect- külg, ilme, välimus Award- auhind, tasu, otsus Capture- kinni püüdma, vangistama, lööma ; saak, vangistamine Charity- heategevus, ligimesearmastus Commercial n - kaubandus-, äri-, kommerts- ; reklaam Debt- võlg Dragon-lohe, draakon Edition. väljaanne Educate- harima, haridust andma Endanger- ohtu seadma, ohustama Extinct- väljasurnud, kustunud Furthermore- veel enam, lisaks, pealegi Gossip- keelepeks, kuulujutt, klatsimoor ; keelt peksma Grip-haare, arusaamine, kohver ; haarama, kinni hoidma Incompetent- asjatundmatu Individual n- indiviid, üksikisik Informative- informatiivne Innocent-süütu Insult-solvang ; solvama Liver-maks Millionaire-miljonär Moving- liikuv, liigutav Nag- näägutama ; võidusõiduhobune Negotiations-läbirääkimised Ratings-hinnangud Sane-terve mõistusega Scene- stseen, tegevuspaik Shrub- põõsastik Slapstick-tegevuskomöödia, kõva laksu imiteerim...
on umbes 10 % (võrdluseks: Eesti eelarvedefitsiit oli 2010 aastal 1,7%). 14 Aastatel 2000-2008 jäi Kreeka majandus tugevalt alla rahvusvahelises konkurentsis, sest riik määras äärmiselt kõrged palgad madala produktiivsuse juures. Näiteks 2001-2010 aastate vahemikus tõusis Kreeka keskmine palk kaks korda rohkem kui eurotsoonis keskmiselt. 12 Dellas, H, Tavlas, G (2013) "The Gold Standard, the Euro and the Origins of the Greek Sovereign Debt Crisis," Cato Journal, URL (kasutatud jaanuar 2014) http://www.ncpa.org/sub/dpd/index.php? Article_ID=23658 13 Papadopoulou , Alexia(2010), Kreeklane Kreeka tragöödiast: kuidas raha laristati, Eesti Ekspress, URL (kasutatud jaanuar 2014) http://ekspress.delfi.ee/news/paevauudised/valisuudised/i-osa-kreeklane- kreeka-tragoodiast-kuidas-raha-laristati.d?id=31669821 14 Rady, Dina Abdel Moneim(2012), Greek debt crisis: causes, implications and policy options, Academy
Definition People are treated as property and are forced to work Slaves can be held against their will Different forms Child labor Bonded labor Serfdom Servile marriage Trafficking in persons (especially women and children) The exploitation of domestic and migrant labor Human trafficking One method of obtaining slaves Victims are typically recruited through deceit or trickery "Debt slavery" Majority of victims are women, and sometimes children Regions where is it common In parts of Africa In the Middle East Sudan - 570 enslaved people (69 children) In 2008 the abolishement of the Haliya system of forced labour (freeing 20 000) India - 40 million bonded ...
and nearly dies. By the time Emma recovers, Charles is in financial trouble from having to borrow money to pay off Emma's debts and to pay for her treatment. Still, he decides to take Emma to the opera in the nearby city of Rouen. There, they encounter Leon. This meeting rekindles the old romantic flame between Emma and Leon, and this time the two embark on a love affair. As Emma continues sneaking off to Rouen to meet Leon, she also grows deeper and deeper in debt to the moneylender Lheureux, who lends her more and more money at exaggerated interest rates. She grows increasingly careless in conducting her affair with Leon. As a result, on several occasions, her acquaintances nearly discover her infidelity. Over time, Emma grows bored with Leon. Not knowing how to abandon him, she instead becomes increasingly demanding. Meanwhile, her debts mount daily. Eventually, Lheureux orders the seizure of
Charles Dickens was born in 1812 in Portsmouth. His father was a clerk who earned relatively little money. In 1822 his family moved to London and Charles's education was interrupted by need to take poorly-paid work in factory because his father got into debt and imprisoned. In 1823 he became solicitor's clerk and a year later a newspaper reporter. His first short story was published in 1825 anonymously without payment and later he began writing under pen name `Boz' and described conditions of poverty in England. Ten years later he married Catherine Hogarth with whom he had 10 children. In 1842 he visited USA where he was treated as a celebrity because he was very well-known there. Between 1837 and 1865 some of his finest
(2017) http://www.xinhuanet.com/english/2017-12/10/c_136814056.htm (25.09.2018) Huang, Michael 10 Facts About Poverty in Italy (2018) https://borgenproject.org/facts- about-poverty-in-italy/ (25.09.2018) Orsi, Roberto The quiet collapse of the Italian Economy (2013) http://blogs.lse.ac.uk/eurocrisispress/2013/04/23/the-quiet-collapse-of-the-italian- economy/ (25.09.2018) Italy has worst regional disparity in OECD (2014) http://www.italianinsider.it/? q=node/2499 (25.09.2018) Italian debt crisis (2012) https://www.economicshelp.org/blog/5437/economics/italian- debt-crisis/ Italy economic outlook (2018) https://www.focus-economics.com/countries/italy
Personal tax tax . .Low Low budget budget deficit deficit and and rates rates government government debt debt Competitive Competitive costcost of of labor labor Favorable Favorable office
and ancestry Major theme in historical works is tolerance Waverley novels express belief in need for social progress First novelist to portray peasants realistically and equal to merchants, kings and soldiers Central theme of many novels were conflicts between opposing cultures Downfall, Death, Contributions · Around 1825 started to go bankrupt. · Traded in his house and income to his creditors hoping to get out of debt · Kept writing and publishing fiction until he died in Abbotsford in 1832 · Was buried in Dryburgh Abbey · Abbotsford House was a farmhouse what Scott had bought. · He essentially invented the modern historical novel · Influence the Edinburgh's central railway station now called Waverley Station · He contributed to the reinvention of Scottish culture. · His novels followed the rehabilitating of public perception. Thank you for listening.. (tekst) Early Life
Long-Term Assets €44,000 €44,000 €44,000 Accumulated Depreciation (€8,800) (€17,600) (€26,400) Total Long-Term Assets €35,200 €26,400 €17,600 Total Assets (€18,221) (€92,288) (€166,110) Accounts Payable €0 €0 €0 Sales Taxes Payable €0 €0 €0 Short-Term Debt €0 €0 €0 Total Current Liabilities €0 €0 €0 Long-Term Debt €46,155 €35,912 €25,012 Total Liabilities €46,155 €35,912 €25,012 Paid-In Capital €0 €0 €0 Retained Earnings €0 (€64,376) (€128,200) Earnings (€64,376) (€63,824) (€62,922)
ManOS Overview Everything below is rooted in my core value of creating selfesteem. My actions today focus on work, girls, travel & having fun. My career is the ultimate leverage point as this creates the money, selfesteem and confidence. The money allows me to travel and the selfesteem & confidence allow me to live the lifestyle that is congruent with drawing in girls. Long term (5+ years), I want my life to offer value to the world by having a beneficial impact on those around me. I am obviously not clear how I will do this, so for now, I am focused on taking the greatest strides possible over the next few years, to better put me in a position to achieve my long term goal. 1. Career Vision I want to earn the rank of manager in my firm within the next 3 years. I want to earn the respect and trust of fellow employees. I want to become an integral member of my team by providing distinct and high quality service to my clie...
Deposit slip (panga) sissemakse kviitung Performance (töö) sooritus Punctuality ajaline täpsus Initial algne To set up asutama firmat Stockbroker börsimaakler Life savings elusäästud Embezzle ettevõtte raha omastama Reckless hooletu Identity theft identiteedi vargus Escapade julgustükk Profit kasum Take sb hostage kedagi pantvangi võtma Impersonate sb kehastama kedagi Assume a false identity kellegi identiteeti omastama Perpetrate kuritegu sooritama Handful käputäis Expand laiendama Paediatrician lastearst Eventually lõpuks, lõplikult Amass midagi palju koguma Defraud, swindle out petma rahaliselt Con artist pettur Scam petuskeem Raise money raha koguma Blow money on sth raha loopima Legitimate seaduslik Reject tagasi lükkama Root for toetama Confidence trick usalduse petmine, kuritarvitamine Against the odds vaatamata kõigile raskustele Forgery ...
shopping is problematic, .And those people just continue shopping and spend their money and have a feeling of happiness and power,but later they may get back in reality and they need more and more high emotions and they will go shopping and spending money again. Finally people with this addiction spend all they money ,they may miss work,school,ot other places to go shopping.Later they would have financial problems,and in some cases bankruptcy or extreme debt and a sense of life go out of control.The resulting stress can lead to physical health problems and ruined relationships, or even suicide.
Thirdly, downloading can lead to more purchases of CDs and such. Children especially, who have a favourite band or artist, want to support them or show other friends that they have a material piece from the band. More or less, they are supporting the artists by purchasing their merch. In contrast, though, the people who do listen and do not support them, will not be making any profit from that. And that might lead to the band going into debt, in the worst scenario. In addition, you might be making them feel betrayed by downloading their music. To sum up, I feel that pirating music is not the biggest problem out there right now and artists already making enough money from concerts and merch. Though as a result, we are making them feel bad. 290 words, Sam Schmidt
much money you keep and how long that money works for you. Every day I meet many people who make a lot of money, but all of their money goes out the expense column. Every time they make a little money, they go shopping. They often buy a bigger house or new car, which results in long-term debt and more hard work, and nothing is left to go into the asset column. The money goes out so fast, you'd think they look some kind of financial laxative. OTHER FORMS OF INVESTING People invest in their education. Traditional education is important because the better your education, the better your changes of earning money. You can spend four years in college and
Kodune ülesanne 1.1 Kuus enimmüüdud raamatut USA-s 1994. aastal olid Celestine Prophecy (C), Debt of Honor (D), Insomnia (I), The Lottery Winner (L), Politically Correct (P), Wings (W). Houstonis Texases võeti raamatuostjatest, kes ostsid ühe raamatu, valim ja saadi järgmised tulemused: WDWCIPCWPIWWPCPCLCPCWWPWWCIPLDDIPDWCILCDLDILI Koostada ostude sagedustabel ja joonistada tulpdiagramm. Ostude osakaalud kujutada sektordiagrammil. Raamat Arv Celestine Prophecy - C C 9
Speculation about Shakespeare Authorship Main article: Shakespeare authorship question Around 150 years after Shakespeare's death, doubts began to be expressed about the authorship of the works attributed to him.[172] Proposed alternative candidates include Francis Bacon, Christopher Marlowe, and Edward de Vere, 17th Earl of Oxford.[173] Several "group theories" have also been proposed.[174] Only a small minority of academics believe there is reason to question the traditional attribution,[175] but interest in the subject, particularly the Oxfordian theory of Shakespeare authorship, continues into the 21st century. [176] Religion Main article: Shakespeare's religion Some scholars claim that members of Shakespeare's family were Catholics, at a time when Catholic practice was against the law.[177] Shakespeare's mother, Mary Arden, certainly came from a pious Catholic family. The strongest evidence might be a Catholic statement of faith si...
1) 2) 3) 4) 5) 6) Learning Aid Critical Success Factors in the Strategy of Southwest Airlines Purpose: Use this Learning Aid to learn about the critical success factors in the strategy of Southwest Airlines. Southwest Airlines has been the most successful airline in the industry over the past three decades. It is the preeminent low-cost air carrier in the United States, providing air transportation service between more than 60 American airports. Founded in 1971, the mission of the company was simple – make it less expensive to fly than to drive between two points. At first glance, Southwest's approach did not seem like a recipe for success. They did not cater flights, did not offer seat assignments, used less central airports, and focused only on point-to-point travel. But Southwest's strategy was not to imitate the big airlines; it was to create a new market – short-haul air transport. The airline specificall...
publiki figuuriks ning hakkas juhtima telesaadet. Kõik mida ta ehitab või puutub ta nimetab oma nimeks. Trump Organization on tema põhi organisatsioon, Trump Tower (1983), Trump World Tower (2001), Tramp Place (ehitamisel) jne. Ta registreeris oma nime kaubamärgiks ning hakkas teenima raha müües oma tootemarki. Nii ilmnesid: 1 "Trump eventually found himself in serious financial trouble. In 1990, due to excessive leveraging, The Trump Organization revealed that it was $5 billion in debt ($8.8 billion by some estimates), with $1 billion personally guaranteed by Trump himself. The survival of the company was made possible only by a bailout pact agreed upon in August of that same year by some 70 banks, allowing Trump to defer on nearly $1 billion in debt, as well as to take out second and third mortgages on almost all of his properties. If it were not for the collective effort of all banks and parties involved in that 1990 deal, Trump's business would have gone bankrupt and failed
22. Coherent sidus 23. Collegue - kolleeg 24. Common tava 25. Complex keeruline 26. Conduct- läbi viima 27. Confront- vastu astuma 28. Consequense - tagajärjed 29. Consortia - konsortium 30. Continent maailmajagu 31. Contribute- kaasa aitama, soodustama 32. Conversely - ümberpööratult 33. Conveying - Edasitoimetamine 34. Couraging julgustama 35. Credibility- tõsiseltvõetavus, usutavus 36. Criticism - kriitika 37. Data andmed 38. Debt võlg 39. Declare - deklareerima 40. Decrease - vähendama 41. Define- määratlema 42. Degree kraad 43. Delicate delikaatne 44. Demonstrate demostreerima, näitama 45. Development - areng 46. Differentiate- eristuma 47. Discretion Valikuvabadus 48. Dissatisfaction - rahulolematus 49. Divide - jagama 50. Doubt kahtlema 51. Downplay - vähendama 52. Eco-friendly loodussõbralik 53. Effort pingutama, panustama 54. Emphasis rõhk 55
The global economic slowdown, particularly after the terrorist attacks in the US on 11 September 2001, stunted economic growth; the economy rebounded moderately in 2003, with one of the best tourist seasons on record. But the economy faces serious long-term problems: high interest rates; increased foreign competition; a pressured, sometimes sliding, exchange rate; a sizable merchandise trade deficit; large-scale unemployment; and a growing internal debt, the result of government bailouts to ailing sectors of the economy. Inflation, previously a bright spot, is expected to remain in the double digits. Depressed economic conditions have led to increased civil unrest, including gang violence fueled by the drug trade. In 2004, the government faces the difficult prospect of having to achieve fiscal discipline in order to maintain debt payments while simultaneously attacking a serious and growing crime problem that is hampering economic growth.
VARA on raamatupidamiskohustuslase poolt kontrollitav ressurss (asi või õigus), mis: (a) on tekkinud minevikus toimunud sündmuste tagajärjel; ja (b) tõenäoliselt osaleb tulevikus majandusliku kasu tekitamisel (mitte äriühingutest raamatupidamiskohustuslaste puhul neile seatud eesmärkide täitmisel). KOHUSTUS on raamatupidamiskohustuslasel lasuv võlg, (a) mis on tekkinud minevikus toimunud sündmuste tagajärjel; ja (b) millest vabanemine nõuab eeldatavasti tulevikus ressurssidest loobumist. OMAKAPITAL (NETOVARA) raamatupidamiskohustuslase varade ja kohustuste vahe; TULU aruandeperioodi sissetulekud, millega kaasneb varade suurenemine või kohustuste vähenemine ja mis suurendavad raamatupidamiskohustuslase omakapitali, välja arvatud omanike tehtud sissemaksed omakapitali; KULU aruandeperioodi väljaminekud, millega kaasneb varade vähenemine või kohustuste suurenemine ja mis vähendavad raamatupidamiskohustuslase omakapitali, välja arvatud ...
1. LÜHIAJALISE MAKSEVÕIME E. LIKVIIDSUSE SUHTARVUD LÜHIAJALISTE KOHUSTUSTE KATTEKORDAJA (CURRENT RATIO) = 2008. aastal (tuhandetes kroonides) = 0,66 2009. aastal (tuhandetes kroonides) = 0,58 Maksevõime suurus: 1.6 hea 1.2-1.59- rahuldav 0.9 -1.19- mitterahuldav alla 0.9 -nõrk Arvutuste tulemuste põhjal on näha, et 2008. aastal on lühiajaliste kohustuste kattekordaja suurem kui 2009. aastal. Maksevõime 2008 ja 2009 aastal on nõrk, sest maksevõime suurus jääb alla 0.9. LIKVIIDSUS KORDAJA (QUICK RATIO)= 2008. aastal (tuhandetes kroonides) = 0.57 2009. aastal ( tuhandetes kroonides) = 0,49 Likviidsuskordaja suurem kui: 0.9- hea 0.6-0.89- rahuldav 0.3-0.59- mitterahuldav alla 0.3- nõrk Arvutuste tulemuste põhjal on likviidsuskordaja 2008. aastal natuke parem, kuid mitte ka nii hea, sest likviidsuskordaja on mõlema aa...
Finland had been one of the best performing economies within the EU in recent years and its banks and financial markets avoided the worst of global financial crisis. However, the world slowdown hit exports and domestic demand hard in 2009, with Finland experiencing one of the deepest contractions in the euro zone. A recovery of exports, domestic trade, and household consumption stimulated economic growth in 2010. The recession left a deep mark on general government finances and the debt ratio, turning previously strong budget surpluses into deficits. In addition to marginal growth prospects, general government finances will remain in deficit during the next few years. The great challenge of economic policy will be to mitigate a possible recession in 2012 in which measures supporting growth will be combined with general government adjustment measures. Longerterm, Finland must address a
An idealised but flawed character with great talent and passion, a distaste for society, disrispect towards rank and privilege, arrogance, overconfidence, selfdistructiveness. Is rebellious, exiled. Charles Dickens 18121970 Works are very much influenced by his life Dickens worked in a factory as a young child, using this experience in many of his child characters ( Oliver Twist, Tiny Tim, David Copperfield) His father was imprisoned because of debt and his family became very poor. Later on Dickens became rich He wrote about greed and debt and about rags to riches (to rags) He brings to light the political and economic oppression suffered by the poor, greatly critisizes the society and politics with the use of sarcasm Dickens symphatizes with the poor and implies that their woes result from society's unfairness not their own failings Wealthy people are mostly pictured harsh, selfish, cruel and heartless
advancing biblical scholarship.also started work on old testament but was incomplete. His work became the basis for the great bible. 3.PRINTING. The original printing of the Authorized Version was published by Robert Barker, the King's Printer, in. It was sold looseleaf for ten shillings, or bound for twelve. Robert Barker invested very large sums in printing the new edition, and consequently ran into serious debt, such that he was compelled to sub-lease the privilege to two rival London printers, Bonham Norton and John Bill. It appears that it was initially intended that each printer would print a portion of the text, share printed sheets with the others, and split the proceeds. Bitter financial disputes broke out, as Barker accused Norton and Bill of concealing their profits.universities of oxford and cambride managed to get the licenses for printing.
Majanduspoliitika teostamine rahvusvahelisel tasandil Rahvusvahelise Valuutafondi (IMF) kaudu Silvia Linnuste, Laura Viljamaa, Jörgen Jürine Mis on IMF? Rahvusvahelise rahasüsteemi stabiilsuse tagamisega tegelev organisatsioon Tegevused: • globaalse majanduse ja liikmesriikide majanduse jälgimine • laenud maksebilansi raskustega riikidele • liikmetele praktilise abi andmine. Mis on IMF? • Asutati 1944. New Hampshires Bretton Woodsis II Maailmasõja järgse majanduskorralduse kava loomiseks • Peakorter: Washington DC • Tegevdirektor: Kristalina Georgie va IMF organisatsiooniline struktuur • Aktsionäride kogu (Board of Governors) • Rahvusvaheline Raha- ja Finantskomitee (IMFC) • Direktorite nõukogu (Executive Board) IMF-i hoovad majanduspoliitika mõjutamiseks • Järelevalve • Finantsiline abi • Riikide võimekuse arendamine Järelevalve • Mik...
The Fall of the Empire The fall of the British Empire was caused by World War II for two reasons. Firstly, many nations felt that their sacrifice should be rewarded with independence, for example India. Also, the losses to the Japanese destroyed the myth of the European omnipotence. Secondly, heavily in debt to the United States, the United Kingdom was financially exhausted. This left it almost impossible to defend its wider colonies by force. So the vast markets were opened to American companies and to weaken the UK in general. No empire has been larger or more diverse than the British Empire. At its apogee in the 1930s, 42 million Britons governed 500 million foreign subjects. Britannia ruled the waves, and a quarter of the earth's surface was coloured red on the map
her not to eat macaroons. Nora follows her husbands orders out of fear of running her "beautiful happy home" (1113) and disrupting life "the way Torvald likes it" (1114). In contrast, during the third act Nora's resemblance to a doll begins to differ as she realizes the true, selfish intentions of her husband. Throughout the play Torvald claims he will protect Nora from whatever comes their way, yet at the moment he discovers her debt to Krogstad he has no intention of taking the blame and hurting his own image "to the outside world"(1147). He instead calls Nora "a hypocrite, a liar" (1147) and "a criminal" (1147), instead of defending her. Nora has the realization that her marriage is not a priority if Torvald's social status is at stake, and she finally decides to stand up for herself. She discovers that she and Torvald do not understand each other, and she was only his "doll-child"(1149)
..).9 2.4 , - , , ( , , ), . , , , , , . . : ER - , (Equity to Total Assets, omakapitali osakaal aktivas) EQ / TA = ,(9) 9 http://www.cfin.ru/encycl/net_working_capital.shtml . 16 0,5 , . : TD/TA - (Total debt to total assets, üldine võlaskordaja) TD / TA = ,(10) . , . , , , , , . , , , , o, , . , , . , . 0,5.10 10 . ( ? ) « », 1997 (.321-322) 17 DER - (Debt equity ratio, võlad omakapitali suhtes) DER = ,(11)
Paradoxically, the cotton gin, a labor-saving device, helped preserve the weakening arguments for slavery, since cheap (slave) labor was needed to pick cotton. Later, the 20th century invention of the cotton-picker reduced the labor-intensive demands of cotton farming, and brought unemployment to many poor Southerners. By the late 1790s, Whitney was on the verge of bankruptcy and cotton gin litigation had left him deeply in debt. His New Haven cotton gin factory had burned to the ground, and litigation sapped his remaining resources. The French Revolution had ignited new conflicts between Great Britain, France, and the United States. The new American government, realizing the need to prepare for war, began to rearm. The War Department issued contracts for the manufacture of 10,000 muskets. Whitney, who had never made a gun in his life, obtained a contract in January,
· With such passion and vigor he has described this one. · The first Earl of Dysart was granted a peerage and the estate of Ham for enduring Charles I`s punishments when misbehaving. · It was his daughter, Elizabeth, very ambitious lady who had with help of her second husband, the Earl of Lauderdale built it even bigger and more grandeur. · Unfortunately, her lifestyle was too expensive so the family was left heavily in debt. · It was Horace Walpole who described Ham House as a `Sleeping Beauty`. · Today the house boasts one of the finest Stuart interiors in the country, lavish plasterwork, silverwork, tapestries, silk damasks. · Located - Richmond Park. Fitzroy House · Fitzrovia dates back to the 18th century and has been for many years well known for its writers and artists. · From H.G
8% in 2000 and grew by only 1% in 2001. The tourism sector recovered quickly, however, with visitor arrivals reaching pre-coup levels again during 2002, which has since resulted in a modest economic recovery. This recovery continued into 2003 and 2004 but grew by 1.7% in 2005 and grew by 2.0% in 2006. Although inflation is low, the policy indicator rate of the Reserve Bank of Fiji was raised by 1% to 3.25% in February 2006 due to fears of excessive consumption financed by debt. Lower interest rates have so far not produced greater investment for exports. However, there has been a housing boom from declining commercial mortgage rates. The tallest building in Fiji is the fourteen-storey Reserve Bank of Fiji Building in Suva, which was inaugurated in 1984. The Suva Central Commercial Centre, which opened in November 2005, was planned to outrank the Reserve Bank building at seventeen stories, but last-minute design changes made sure that the Reserve Bank building
19th century • UK had the industrial monopoly World War I • The UK fought with France, Russia and (after 1917) the US, against Germany and its allies in World War I • The British Empire reached its greatest extent, covering a fifth of the world's land surface and a quarter of its population • However, the UK had suffered 2.5 million casualties and finished the war with a huge national debt World War II • The UK entered World War II by declaring war on Germany in 1939, after the Nazis had invaded Poland and Czechoslovakia • In 1940, Winston Churchill became prime minister and head of a coalition government • UK forces played an important role in the Normandy landings of 1944, achieved with its ally the US After the war
the European Currency Unit (ECU). The value of ECU was a basket EC currencies weighted according to their relative strength. Committment to keep national currencies within +/-2.25% (6% for Italy) – UK and DE left in early 1990s. III loeng Maastrich Criteria towards a single EU currency The European Monetary Union (EMU) was decided in Maastricht: 1. Inflation rate (not more than 1.5% points from the best) 2. Annual govt. deficit (3%); Govt. debt (60%) 3. Exchange rate stable 4. Long-term interest rate Enlargement came with problems - Old institutional structure designed for 6 - Obsolete voting majorities - Complex division between „community“ and „inter-governmental“ policy areas - New challenges – Foreign Afairs (YU) - Institution membership too big (EP, Commission) Enhanced cooperation: A procedure of flexibility allowing those member states that wish to
In February 2008, the government permitted investors to receive loans in foreign currencies from local private banks to finance capital investment. The government passed a law in 2006 which permits the operation of private money exchange companies, which have been subject to an unpredictable regulatory context. A small black market for foreign currency is active but practitioners have been subject to arrest. Syria made progress in easing its foreign debt burden through bilateral rescheduling deals with its key creditors in Europe, most importantly Russia, Germany, and France. Syria also settled its debt with Iran and the World Bank. 6. Foreign trade According to International Monetary Fund sources, because of the discovery of large oil fields, Syria's foreign trade volume has immensely increased over the last 3 decades. During this period, exports have grown from US$203 million in 1970 to US$4.8 billion in
kaubakoodid Current ratio jooksev koefitsient Expense kulu, väljaminek Cutoff kärpima Exposure draft ekspositsiooni visand Extraordinary items erakorralised D kaubakoodid Debenture laenukohustus Factoring faktooring (kaubaarvete ost) Debt võlg FIFO : first in first out järjestusviis, mis viimati tuli sellest peab esimesena lahti Debtors võlgnikud saama Debtors payment (settlement) period Finance lease finantseeritud üür võlgnike makseperiood
several ports on the Baltic Sea, the port of Tallinn being the third largest in the Baltic Sea. Economic factors As a member of the European Union, Estonia is considered a high-income economy by the World Bank. The GDP (PPP) per capita of the country, a good indicator of wealth, was in 2015 28 781 USD according to the IMF. The country is ranked 8th in the 2015 Index of Economic Freedom, and the 4th freest economy in Europe. A balanced budget, almost non- existent public debt, flat-rate income tax, free trade regime, competitive commercial banking sector, innovative e-Services and even mobile-based services are all hallmarks of Estonia's market economy. Estonian main exported raw material is wood, because Estonia is a richly forested country. Other raw materials include oil shale, peat, limestone. Agricultural main raw materials are grain and legume. According to Statistics Estonia, the unemployment rate in was 5.2% and the employment rate was 67
LOODUSKAITSE MÕISTED Looduskaitsebioloogia (conservation biology) – teadusharu, mis uurib elurikkust ja seda ohustavaid tegureid ning on aluseks praktilisele looduskaitsetööle. Biofiilia (biophilia) – eelsoodumus armastada kõike elusat ja toetada elurikkust. Elurikkus ehk bioloogiline mitmekesisus (biodiversity) – kogu elusa looduse mitmekesisus. Kõigi elusorganismide mitmekesisus eri organisatsioonitasemetel: liigisiseselt (geneetiline mitmekesisus) ja liikidevaheliselt (liikide mitmekesisus), aga ka koosluste ja ökosüsteemide tasemel (koosluste mitmekesisus). Liik: 1.Liigi morfoloogiline definitsioon – ühte tüüpi kuuluvate, teistest morfoloogiliselt, füsioloogiliselt, biokeemiliselt või muude oluliste tunnuste poolest erinevate elusolendite rühm. 2.Liigi bioloogiline definitsioon – elusolendite rühm, kes võivad looduses omavahel ristuda ning saada sigimisvõimelisi järglasi. Biosüstemaatika (biosystematics) – teadus, mis tegeleb eluslo...
annaabi.ee 
Sisene Facebook'ga
Sisene Google'ga
Sisene LinkedIn'ga
