The aim of this report is to describe social and economic situation in Estonia. Estonia is well known because for it's highly developed IT-sector. IT-sector is the fastest growing area. In the words of stat.ee about two-thirds of households have a broadband Internet connection. Due to more people go online to vote and do their business with the banks. As time goes by, more and more discoveries are made in the IT field. However, the income of estonians is one of the lowest in the European Union, therefore there is a big gap between different social layers. Estonians average monthly wage is 792 EUR, which means that the average monthly wage is bigger only than in Latvia. Other European Union countries have higher average monthly wages. Small salary is accompanie by aging. That is because families with smaller income do not want to have children, because they can not adequately care for them
To: Tim Burton From: Ester Kängsepp Subject: Suggested improvements to the shop Date: 28th Feb 2013 1) Purpose The purpose of this report is to suggest ways to make the shop more profitable. 2) Shop condition The shop condition is at this moment very bad. Shop has lost many customers and it has changed a lot lately- has become not so attractive like it used to be and income has decreased because of that. Firstly, it would be a good idea to make some flayers about the shop’s planned changes. 3) Shop’s apperance Secondly, I think it would be useful to refresh shop’s appearance. Paint it all over again and redecorate the interior. Customers would like that and it will invite new people to the shop. 4) Increasing the shop’s income Finally, we could organize market days, when the prices are low and there are a lot of different goods
TAXATION To tax- maksu võtma kelleltki (riigimaksu) Taxation- maksustamine, maksundus Primary fonction of taxation- To collect money to government expenditures. 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.
Gross Domestic Product (GDP) The gross domestic product (GDP) or gross domestic income (GDI) is a measure of a country's overall economic output. It is the market value of all final goods and services made within the borders of a country in a year. It is often positively correlated with the standard of living, alternative measures to GDP for that purpose. · Gross domestic product comes under the heading of national accounts, which is a subject in macroeconomics. Gross National Product
The graph shows how much profit did company get between September 2005 to August 2007. At first there was remarkable fall. Profit fell from 1 100.00 euros to 900.00 euros, a decrease of 19%. Beginning from October 2005 to February 2006 income rose dramatically. The company soared by 66%. Income were floating for antoher 4 months. One month fell, the other month rise. This lasted to June 2006. After that income remain stable for one month- to July. In July was came down, by 14%. Then, in August,it was a stable period again, but from September till November profit slipped sharply. The income between November 2006 to January 2007 soared dramatically from 1050.00 euros to 1850.00 euros. This was an quick improvement, which was made with 2 months. After that profit plummeted 73% within a month. Income reached a peak in February 2007. Since then, there has been a significant downturn for 4 months
The primary function of taxation is to raise revenue to finance government expenditure. Different countries have different tax systems. Income taxes in most countries are progressive. Estonia has had so far a flat tax rate which is quite unique in the world. The problem with progressive taxes is that the marginal rate- the tax people pay on any additional income - is always high, which is generally a disincentive to both working and investing. The higher the tax rates, more people are tempted to cheat. Some employers give highly paid employees lots of perquisites such as company cars, free health insurance, and subsidized lunches. Taxation Act in Estonia was passed in 2002. Taxes are divided into direct and indirect taxes. Direct taxes are income taxes, gambling tax, land tax, social tax and heavy goods vehicle tax
168,75 + 168,75 = 337,5 EXERCISE N. 2 When the price of apple juice rises by 3%, the quantity demanded drops by 8%. Then, demand of for apple juice is elastici? Explain if yes or not and show with the calculation. Demand for juice is elastic. Proof (calculated by midpoint formula): (0,92-1)/((0,92+1)/2) E = -0,833/0,296 = -2,81; |E|= 2,81 = (1,03-1)/((1,03+1)/2) Price elasticity of demand is bigger than 1, therefore demand is elastic. EXERCISE N. 3 If my income increases by 12%, then quantity of public transportation demanded drops by 6%. I can say that income elasticity of my demand for public transportation is negative and that public transportation is a normal good? In that case, public transportation is an inferior good (if change in income is positive, then change in demanded quantity of good is negative), because income rises by 12% nad demand drops by 6%, therefore m is positive and q is negative
Clients database Average income Payments PIN Name per month per month 1311 Bill 800 0 1675 John 900 300 7455 Silvester 1500 0 9831 Mary 1200 700 4478 Matthias 2300 450 8732 Timothy 1900 0 9303 Daniel 2200 400 5761 Elias 3000 1000
c Marginal propensity to Средняя склонность к Tarbinise piirkalduvus consume потреблению CPI(THI) Consumer Price Index Индекс потребительских Tarbijahinnaindeks цен D Deposits Сбережения Hoiused D Demand Спрос Nõudlus DI Disposible income Используемый доход Kasutatav tulu E Expenses Издержки Kulutused εD,p Price elastity of demand Эластичность спроса по Nõudluse hinnaelastsus цене εD,Y Income elastity of Эластичность спроса по Nõudluse tuluelastsus demand доходу
are willing and able to pay for each unit of a good. Market demand The market demand function is the horizontal summation of the individuals' demand functions. In models of firm behavior, the demand for a firm's product can be constructed DEMAND DETERMINANTS · Price is the major determinant of the quantity demanded. · The nonprice determinants of demand are: - number of buyers, - tastes, - income, - price of other goods (either complementary or substitute),and - expectations about future prices Demand function · Is the functional relationship between the price of the good and the quantity of that good purchased in a given time period (UT), income, other prices and preferences being held constant. · A change in income, prices of other goods or preferences will alter (`shift') the demand function.
Normaalne hüvis, kaup Normal Good Нормальное благо Nõudluskõvera nihe Shift in the Demand Curve Смещение кривой спроса Hind Price Цена Nõutav kogus Quantity demanded Количество спроса Tuluefekt Income efect Эффект дохода Asendusefekt Subtitution efect Эффект замены Nõudluse faktorid Determinants of Demand Факторы спроса Tarbija eelistused Consumer Preferences Предпочтения потребителя pakkumiskõver Supply Curve Кривая предложения
Tourism For ages people have had a constant urge to travel different and new places. Today tourism is a global multi-billion industry and essential as an income for many countries. What are the pros and cons of it? Should we limit the flow of tourists or let them come and sometimes stay forever? As I mentioned before, one of the most positive thing about tourism is money. Basicly tourists creat jobs and give people a chance to do something with their lives. The money and taxes, that all the hotels and companys pay, help to develop the local community. Tourism is also a reason to keep the crime down and the streets clean of rubbish
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. Product cost is the sum of the costs assigned to a product for a specific purpose. Chapter 3 - Cost-Volume-Profit analysis CVP analysis examines the behavior of total revenues, total costs and operating income as changes occur in the units sold, the selling price, the variable cost per unit, or the fixed costs of a product. Breakeven point is that quantity of output sold at which total revenues equal total costs. Breakeven in units = Fixed costs/contribution margin per unit. Breakeven revenues = fixed costs/CM%. Target operating income. Qty of units required to sold = (fixed costs + target op income) / CM per unit. Revenues needed to earn = Fixed costs + target op income / CM%.
permit and payment. 14 In conclusion, let's compare some of the main parameters considered in this chapter of forms of incorporation of companies. 2.5. Comparison of different forms of incorporation of companies Private entrepreneur There can only be a citizen of Russia. The responsibility for liabilities - all its assets. Accounting - accounting procedure for an individual entrepreneur is easier: income and expenditure and business transactions conducted by individual entrepreneurs by fixing the "Book of income and expenditure and business transactions". Taxes - taxation, depends on the tax system, there are some pros and cons for both Private Entrepreneur and legal entities. Discontinued operations - order the termination of an individual entrepreneur is much easier to order liquidation of legal entities.
how to present them. Give an Estonian equivalent for the following: 1. EASB Estonian Accounting Standards Board. Eesti Raamatupidamise Standardite Nõukogu 2. enrolled agent maksunõustaja. 3. IRS - maksuamet 4. file a tax return esitama tuludeklaratsiooni. 5. break down into categories jagama kategooriatesse. 6. common sense way of keeping track of income & expenses levinuim viis jälgida tulusid ja kulusid. 7. sole trader/ self-proprietorship FIE. 8. corporations OÜ ja AS. 9. partnerships usaldusühing ja täisühing. 10. accurately reflect the financial life täpselt kajastama finantsseisu. Translate into Estonian & give explanations in English (translation 0.25 pts+ explanation 1 pt)! 1
Choices after secondary school Many people are in the secondary school. After graduation there are two choices there to go: to the university or to work. In university people will get smarter and will have better jobs I future, but if they choose to go to work they can start independent life. Firstly, in university people will gain higher education. Educated people will get better jobs with bigger income. Also they can improve on their work and make career. People who have big income can afford their family better life, because they can bay all that is necessary. Secondly, people get smarter in university. People who have graduated university are often very smart and do not get in trouble. They are very good talking partners, because they have an opinion about every problem (almost). Thirdly, people who are going to work after school can start their own independent life
HEADQUARTERS: OAK BROOK, ILLINOIS, U.S. NUMBER OF RESTAURANTS: 32,000+ (AREA: WORLDWIDE) COUNTRIES: 119 EMPLOYEES: MORE THAN 1,5 MILLION SLOGAN: I'M LOVIN IT WORLD'S LARGEST CHAIN OF FAST FOOD RESTAURANTS MASCOT: CLOWN RONALD MCDONALD Types Of restaurants COUNTER SERVICE INDOOR SEATING DRIVETHROUGH OUTDOOR SEATING ( DRIVETHRU, AUTOMAC, PAY AND DRIVE OR ,,MCDRIVE" AS IT IS KNOW IN MANY COUNTRIES Money REVENUE: US$ 22.6 BILLION OPERATING INCOME: US$ 6.51 BILLION NET INCOME: US$ 4.31 BILLION TOTAL ASSETS: US$ 29.2 BILLION TOTAL EQUITY: US$ 13.2 billion PRODUCTS HAMBURGERS VARIOUS TYPES OF CHICKEN SANDWICHES FRENCH FRIES SOFT DRINKS BREAKFAST DESSERTS SALADS VEGETARIAN WRAPS Chicken nuggets Company in estonia 9 RESTAURANTS: TALLINN (6), TARTU (1), PÄRNU ( 1), NARVA (1) COSTUMERS: 3 MILLION EMPLOYEES: ~470 MAIN COMPETITOR: HESBURGER Products/producers
Many refugees and immigrants Locals with false perceptions Different cultures and ethnic groups Crime Racism related crime Robberies and burglaries Murders Petty crimes Unemployment People have less money A lot of free time Necessity of meeting the needs Unemployment benefits Alcohol and drug abuse Worldwide problem Has a negative effect on the country's human development Quantities have incresed Young people using drugs and alcohol Economic recession Decrease of income Loss of employment Health and education recession Barriers to housing and services Poverty Lack of food and water Lack of residence Insufficient income Fuel poverty 2011 Riots 06.08.10.08.2011 Several districts and cities suffered widespread rioting, arson and looting 5 fatal accidents 205 people injured References http://www.parliament.uk/business/publications/research/keyissuesforthenewpa / http://www.hobotraveler.com/so_greatbritainsocialissues.php http:// www.telegraph.co
The chief of state is the president, and the head of the government is the premier. The president is directly elected by the people and serves a 5-year term. The parliament, known as the Seimas, has 141 members who are elected for 4-year terms. Of these, 71 are directly elected by the people and 70 are elected by proportional vote. The tax burden, at some one-third of the GDP is moderate by international standards and will further be reduced as the liberalization progresses. These are mainly income and value-added taxes . Tax revenues come from a variety of sources. Goods that are imported into Lithuania face import duties that range from 10 to 100 percent (but average 15 percent on most goods). The highest tariffs are on tobacco, automobiles, jewelry, and gasoline. The personal income tax level is 33 percent with rates of between 10 to 35 percent on supplemental income from investments or interest dividends. Labour law
Tarbimise meetod e kulutuste meetod SKP = C + I + G + X – M C( consumption)-eratarbimiskulutused e majapidamiste kulutused I(investments)- eraettevõtete investeeringud (inv põhivarasse s.o. masinad,seadmed,ehitised ja kaubavarudesse) G(goverment expenditures)-avaliku sektori lõpptarbimiskulutused X-M (exports-imports)-netoeksport SPP(sissemajanduse puhasprodukt)=SKP-D RKP(rahvuslik koguprodukt)= SKP + Yf Yf – esmane netosissetulek välismaalt (net factor income from abroad) GNDI - kasutada olev kogurahvatulu (GNDI – gross national disposable income) GNDI = RKP + TRf TRf – netoülekanded (siirdetulud) välismaalt (net transfers from abroad) Majapidamissektori isiklik tulu (PI – personal income) PI = RT – sotsiaalkindlustusmaksud - korporatsioonide jaotamata kasum - kasumimaksud Majapidamissektori kasutatav tulu (Yd - disposable income) Yd = isiklik tulu – isiklikud netomaksud
disadvantaged children and to make some recommendations for the next year. Methods of fund raising Our charity organisation has been going in for collecting money to support disadvantaged children in Britain already for seven years. There are some verified ways to collect money, such as a street collection, house-to-house collection and jumble sales. A large amount of money was raised by the house-to house collection. It`s about a 40% of the whole money we got for these children. Also income from the street collection is really nice as well 30%. So, a 20% of the pie chart I made takes the jumble sale and 10% - other ways of collecting money. Overview This year it was decided to organise a fund-raising day for the charity. It was the nice and cheerful time. Many people agreed to become our volunteers this day. There were about 50 persons, mostly students from the nearest university and some my colleagues came to help us. Youngsters were wonderful
geograafiliselt ja kultuuriliselt kaugete arengumaadega. Valitud üliliberaalne majandus- poliitiline suundumus suurendab järjest rohkem varanduslikku kihistumist ning viib üha suuremale tulujaotuse ebaühtlustumisele. Varem või hiljem osutub see majandusarengut pidurdavaks teguriks. Euroopalike tavade (ka tulujaotuse seisukohalt) mittejärgimine võib osutuda ka poliitiliseks takistuseks Eesti Euroopa Liitu vastuvõtmise otsustamisel. Kirjandus 1. Alesina, A., Perotti, R. Income Distribution, Political Instability and Investment . NBER, Cambridge, 1993. 2. Barro, R. Inequality, Growth and Investment. NBER Working Paper 7038, 1999. 3. Barro, R. Sala-I-Martin, X. Economic Growth.- McGraw Hill: 1995 4. Classification of economies. World Bank: 1998 [http://www.worldbank.org/data/ databytopic/class.htm] 5. CC. Country at a glance. World Bank: 1998, 1999 [http://www.worldbank.org/data/ countrydata/ countrydata.html] 6. Eesti Pank. Aruanne 1998. [http://www
........................................läbi viima 87. Cartel ................................................................kartell 88. Cash - ..................................................................sularaha 89. Cash traps .......................................................... rahalõksud 90. Cashflow ..........................................................rahavoog 91. Cents-off deal ...................................................allahindlus 92. Circular flow of income ...................................tulu ringkäik 93. Clear inward ...................................................... tulusid deklareerima 94. Commercial ....................................................... reklaam 95. Commercialware ..............................................ärivara 96. Commodity .......................................................hüvis 97. Communications ..............................................sidevahendid 98. Competitive ................
...................................................................... 35 1.6. Foreign investment treatment .................................................................................... 35 1.7. Corporate forms ......................................................................................................... 37 1.8. Taxation ..................................................................................................................... 39 1.8.1. Corporate income tax (CIT) ............................................................................... 39 1.8.2. Withholding Tax (WHT) ..................................................................................... 41 1.8.3. Value Added Tax (VAT)...................................................................................... 42 1.8.4. Transfer Pricing (TP) ......................................................................................... 43 1.8.5
• Work to learn • Some people guit the job because it doesn ´t pay well • Other see as a opportunity to learn something new • „ The poor and the middle class work for money. The rich have money work for them. „ Why teach financial literacy ? • Underestand the differents between asset and liability • Focus on keeping expenses and liability at minimum • Kiyosaki's main point is that the only way to become financially independent is to accumulate income generating assets which can pay for your expenses. Mind your own business • Keep your day job but keep minding your own business. • Don´t spend all your wages. • Built a portfolio of assets. Conclusion • Explode the mynt that you need to earn a high income to become rich • Challenge the belife that your house is an asset • Show parents why they can´t rely on the school system to teach their kids about money • Define once and for all an asset and a liability
Most of the people, approximately 900,000 live in the cities, such as Tallinn, Tartu, Narva. The most common sector that people work in is the service sector. People in Estonia are also involved in other sectors of industry, such as wood, construction, electronic and energy. Estonia is a democratic parliamentary republic. It has a single-chamber parliament with 101 members that are elected by the people in every four years. It is called Riigikogu. The parliament determines the income and expenses of Estonia as well as presents statements and declarations to the people of Estonia. It also has the right to accept new laws and ratify national treaties. It also elects the President and appoints other high officials. The President of Estonia is elected for five years and can be elected for maximum two terms in a row. Estonia also has a government that consists of the Prime Minister and other ministers; currently it has 13 ministers in addition to the Prime Minister
The case for socialism Four National faults Economic Inequality. The distribution of income and property is amazingly unequal. The most recent investigations suggest that 10 per cent of the population recieve over 45 per cent of the national money income, while 90 per cent recieve the remaining 55 per cent. The distribution of property is even more uniequal. 1 per cent of the population own 60 per cent of the saleable assets of the nations. Individual incomes range from £1 000 000 a year to £50 per year. This extreme degree of inequality is due to the right of inheritance at present vested in the legal institution of property. Large individual fortunes are, for the most part, made up of inherited property
Believed every human was practically decent regardless of class, religion, politics 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
In today’s society marketing plays a major role. For the next examples: It is connecting link between the consumer and the producer. Marketing process brings new items to retail shops, from where the consumers can buy them. It helps in increasing the living standard of people. Because of large scale production, prices of good come down. Thus, reduction on price will result in a higher standard of living. It helps to increase the nations income. Efficient system of marketing reduces the cost to the minimum, this in turn lowers the prices and the costumer’s purchasing power increases. This will increase the national income. In increase employment opportunities. For continuous production, continuous marketing is needed. Thus, increased activity provides more job opportunities to many people. It helps in selling surplus goods to other countries where there is demand for such
g. intellectual property may become too complicated to arrive at reasonable results across different companies in different sectors, therefore preferring the earnings. There are some shortcomings to use earnings as a measure of economic activity – for example in case of a loss- making entity – but there are ways to overcome this by using targeted rules to carry forward (or back) the disallowed or unused interest expense. The definition of earnings is also to exclude income which is subject to favorable tax treatment (i.e dividend income in many countries) to limit its ability to fund tax exempt or tax deferred income. The main drawback of the OECD’s proposed fixed ratio rule is the flexibility of the term “fixed”. It is in accordance with the reality that countries are not in the position to agree to a benchmark value of a fixed ratio that would apply in every country to every type of entity. The proposed corridor from 10% to 30% has good arguments,
It is the future of the business, which then provides the purpose. 3. Definition of the Market • Describe the market or industry your business is in and the overall future outlook. • Describe the need for your products and services in this market • Describe the target market that you will sell your products and services to. • Give a good profile of your target customer. (age, sex, income, etc) • Describe what share of the market you have or intend to get. 4. Description of the Products and Services • Detailed information on your top products and an understanding of any other products • Describe how your products with compete with other products of the same type • You may add a product photo or other graphic. 5. Organization and Management • How your company is organized to run successfully. • The legal form of ownership for your
1953, provides funds for forestry at fixed interest rates that are lower than prevailing rates from private banks. Repayment terms are over decades and most funds have been provided for planting. ----------------------- In any industry, if market conditions deteriorate some establishments leave the industry. Forestry is no exception. In the case of small forests, forestry households decrease their labour input and increase their reliance on other sources of income. Originally, most managed their forests part-time and maintained other jobs. It was therefore easy to reallocate labour input. According to data published by the Forestry Agency, forestry households labour input to forestry has been decreasing constantly since 1971. Full-time forestry households could not leave forestry and had to confront harsh market conditions. For them finding other sources of income meant changing occupations. It is more
One special condition can affect the other. Supply and demand. E. Roosaar 4/10/19 5 Special conditions Can be divided into three categories: 1) biological and physical 2) structural conditions 3) market and economic conditions E. Roosaar 4/10/19 6 Food is a basic necessity good At the bottom of hierarchy of needs. Demand is income inelastic. Consumption does not increase when population's income increases. E. Roosaar 4/10/19 7 Instability Agriculture. Weather, pests, diseases. Fluctuations in production (crop). Drougth in all agricultural countries is very rare. E. Roosaar 4/10/19 8 Limits for reserves Limited opportunities for storing products.
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. The Government of Estonia is formed by the Prime Minister of Estonia, nominated by the president and approved by the parliament. The government exercises executive power
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226 heritable pärandatav, päritav 227 hire purchase järelmaksu võimalus 228 home trade sisekaubandus 229 hyperinflation hüppeline inflatsiooni kasv 230 Iiexpensive odav, taskukohane 231 image maine, reputatsioon 232 inadequate puudulik 233 incentive ergutav motiiv 234 income sissetulek 235 income sissetulek 236 income tax tulumaks 237 income year rahandusaasta 238 industrial goods tööstuslikud kaubad 239 inequality ebavõrdsus 240 inflated prices üleskruvitud hinnad 241 inflation raha väärtuse langus 242 informal mitteametnik 243 innovation uuendus, innovatsioon
6.2) . 6.1) Asenduseffekt, subtition effect - selgitus nõudlusseadusele, mille kohaselt tarbija asendab kallima hüvise odavamaga 7) 6.2) Sissetuleku, e.tulueffekt, income effect - selgitus nõudlusseadusele, () väljendab asjaolu, tarbija ostujõud suureneb kui hüvise hind langeb 8) 7) Ostjõud, purchasing power toodete/teenuste hulk, mille saab osta 9) teatud rahaühikute eest 10) 8) Hinna mõju ja nõutava koguse muutus 11)
VARAD (assets) Käibevarad (Short-Term Assets) Põhivarad (L Ostjate maksmata arved (Accounts Kontoritarbed Seadmed kuupäev Majandustehingute kirjeldus Raha (Cash) receivable) (Office Supplies) (Equipment) + (D) - (K) + (D) - (K) + (D) - (K) + (D) 01.12.2006 ...
Birch juice This is a natural refreshing tasty juice with many useful substance. This is a fast moving product. Features and penefits Refreshing Tasty Fights with fatigue and sterss Relifes headache Good for your blood Mitigates swellings Natural No preservatives Target audience Everybody can drink this juice. Your income level does not matter, because you may have it your own home garden or nearby forest. Also you can buy this amazing drink from some fair with reasonable price. The best means of advertising this juice is fairs, so people can taste it. Thank you for your attention
ports. Estonia has a strong information technology (IT) sector. Its GDP PPP per capita is at $17,802, the highest of the Baltic states, while its unemployment rate was 4.2% in July 2006, one of the lowest in the European Union. The north-west coast of Estonia near Nõva, Lääne county In 1994, Estonia became one of the first countries in the world to adopt a flat tax, with a uniform rate of 26% regardless of personal income. In January 2005 the personal income tax rate was reduced to 24%. A subsequent reduction to 23% followed in January 2006. The income tax rate will be decreased by 1% annually to reach 20% by January 2009. Since January 1, 2000, companies have not had to pay income tax on re-invested income. However, tax is due on profit distributions (including hidden distributions) at a rate of 24%. Despite the fact that only the moment of taxation was shifted from earning profits to their distribution, leaving the rest of the corporate taxation
inflatsioon, väliskaubanduse saldo jm. 3. , 3. Sisemanduse kogutoodang (SKP), gross domestic product (- ) (GDP) on mingil periodilriigis toodetud lõpptarbimisegakaupade ja teenuste maksumus 4. Rahvamajanduse kogutoodang (RKP), gross national 4. , , produc, income GNP, GNI = SKP +netotulud välismaalt = + 5. Rahvatulu, RT, national income , NI- faktortulude 5. , , summa, YF ( , 6. Käsutatav isiklik tulu tulu, KIT, personal disposible ) income, PDI = NI - NT + Tr 6. = 7
Banking has been an area of rapid growth since the regaining of independence. One of the leading banks is Hansapank. Only the Bank of Estonia has the right to the emission of money. The foundations fot the Estonian financial system were laid in 1992. the aim of banks is not only keeping money, but also giving loans. They are directly interested in the good work and profit of enterprises. The Estonian Tax System is made up of the following: Social Tax: 33% paid on gross income from employment. 20% of the money goes into the Social Security Fund which finances state pensions and social welfare. This tax is not detucted from wages/salaries, but paid by the employer. Personal Income Tax: 22% paid on earned income (except for tax free minimum) by all people, it is called proportional income tax and is equal for people with different income. Value Added Tax: 18%, one of the government's main sources of income, paid by people when they buy any goods
Neo-Nazi David Copeland placed homemade nailbombs at public places directed to african and bangladeshian communities and killing 13 and injuring 139 people.,. Petty crimes are commited everywhere nowadays and include various traffic violations, drunkenness in public, disturbing the peace and public nuisances. England has one of the worst crime rates among developed nations for burglaries and robberies 4) When people are unemployed they don't have a permanent income so their life may be quite problematic. As every human has needs so have the unemployed and when they don't have the required resources they might have to satisfy their needs by criminal ways, but it is also possible to live on the unemployed benfits given by the country. These benefits also have a negative impact on british society as many people might get lazy and find a way how to live only on the benefit for too many years.
Põhivara kulum Omakapital Aktsiakapital kasum muu Varade väärtus ettevõtte väärtus Vahendite kasutus vahendite allikad Kasumiaruanne: Ettevõtte tulud income -muutuvkulud VC variable cost -püsikulud FC fixed cost =tulu enne amortisatsiooni, intresse ja makse EBITDA earnings before intrest, taxes, depreciation and amortization -amortisatsioon D depreciation, A
SISSETULEKU SEISUKOHALT ON TOLMELDAMINE ON SAMA TÄHTIS KUI MEE TOOTMINE Põllumaal oli vaikne kuni Chad Prince ja Brandon Weatherly hakkasid mesitarusid liigutama. Siis tekkis õhku püsiv sumin, mis oli segatud vaid mööduva lennuki mürinaga või klõpsatusega lähedalasuvast elektriliinist. Mesilased ei olnud ligikaudu kuu aega eriti palju mett tootnud, ütles Prince 10. septembril. Aga mesilased jäävad välja veel umbes üheks kuuks karjamaa ja preeria radade ümber Medinas. Peale seda kui mesitarud saavad puhastatud, veedavad mesilased veel mõne kuu "talvepalees" mis kuulub Miller Mee farimile Gackle'is, Põhja Dakota osariigis. Uus rajatis mesilastele võib aidata parandada mesilaste tervist-vähendades nende liikuvust, kontrollides nende elukeskkonda ja võimalik ka, et kaotada ära varroa lestad. Pärast paari kuud "talvepalees" mesilased suunduvad läände. USA Põllumajanduse Põhja Dakota osakonna sõnul olid nad aa...
Maailma majandus- ja poliitiline geograafia 1. Kaasaegse poliitilise geograafia kujunemine ja areng. Friedrich Ratzel Poliitiline geograafia tekkis koos esimeste riikide kujunemisega. Rajajateks olid J. Bodin, C. Montesquieu, Turgo. Eelkäijateks loetakse Immanuel Kanti, J. M- Frants’i, Büschingut. Aluseks oli kameraalstatistika, mis alguses hakkas käsitlema riigisiseseid, seejärel ka rahvusvahelisi poliitilisi seoseid. Tolleaegsed teadmised olid, et riigid on kui organismid, kes sünnivad, arenevad ning ka surevad, sõltudes oma rahvastiku tihedusest, koosseisust, maa-ala suurusest, põllumajandusest jms. Kaasaegse poliitilise geograafia rajajaks on Friedrich Ratzel (antropo- ja pol. Geograafia). Sündis 1844 Karlsruhes, suri 1904. Õppis geoloogiat ja zooloogiat, oli Münchenis 1975 eradotsent geograafias ning 1976 ka professor. Tegi Saksamaa kohta mitmeid töid, ka Ameerika ühendatud linnade kohta. Ta on öelnud: „Poliitiline geogra...
• Biogas production 4800 m3 • Biogas from biomass from nature protection area 1300 m3 per ha = 650000 m3 Consumer of heat and electricity • Total annual biogas production • 2,51 million m3 • WHICH CONTAINS ENERGY – ~ 13500 MWh • WHICH IN CHP GIVES OUT: – ~4600 MWh electricity – ~7300 MWh heat • Fixed in tariff for renewable energy in Estonia is currently 1,15 kr kWh (7,35 €cents) – Selling electricity to grid gives income ~5,3 miljonit EEK/y – Selling heat (500 EEK/MWh) generates income 3,6 million EEK/y – TOTAL INCOME 8,8 mEEK/Y (550 000 €) WHO NEEDS THE HEAT? • Ääsmäe INDUSTRIES (CHIPS FACTORY, BIOETHANOL PLANT), • Ääsmäe SCHOOL – CURRENT HEATING COSTS PER YEAR ~60 000 l, ~527 000 EEK • Ääsmäe KINDERGARTEN – HEATING COSTS PER YEAR ~32 500 l, ~290 000 EEK • NEW REGIONAL SCHOOL AND CARE CENTER FOR DISABLED SCHOOL WITH SWIMMING POOL
the authority of executive power. The government thus represents the political leadership of the country and makes decisions in the name of the whole executive power. Riigikogu or the Parliament is the single-chamber parliament of Estonia. The Parliament of Estonia is elected by people for a four-year term by proportional representation. 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 Parliament of Estonia’s duties are as follows: approve legislations; appoint high officials, including the Prime Minister and Chief Justice of the Supreme Court; elect the President; ratify significiant foreign treaties that impose military and properietary obligations; bring about changes in law; approve the budget presented by the government a law; monitor the executive power. The President of the Republic of Estonia is the Head of State of Estonia
The Economist's Dictionary of Economics defines Macroeconomics as - "The study of whole economic systems aggregating over the functioning of individual economic units. It is primarily concerned with variables which follow systematic and predictable paths of behaviour and can be analysed independently of the decisions of the many agents who determine their level. It is a study of national economies and the determination of national income." Macroeconomics examines the economy as a whole and answers questions · 'What causes the economy to grow over time?', · 'What causes short-run fluctuations in the economy?` · 'What influences the values various economic indicators and how do those indicators affect economic performance? Macroeconomics can be best understood in contrast to microeconomics. An understanding of microeconomics is crucial to understand macroeconomics.
Famine Autor: Causes Poverty is the principal cause of hunger.The causes of poverty include poor people's lack of resources, an extremely unequal income distribution in the world Harmful economic systems are the principal cause of poverty and hunger. http://www.worldhunger.org/articles/Learn/world%20hunger%20facts%202002.htm#W see on sait, sealt saad infi! Data On October 11, 2010, it was reported that the number of malnourished people in the world exceeded 1 billion people Six million children die of hunger every year Most of the malnourished people live in Africa, Asia and South-America.
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