Leidsid 33 sarnast õppematerjali, mis on seotud failiga "Manual regarding the Customs Treatment of Gifts and Items of Negligible Value". Need materjalid aitavad sul teemat sügavamalt mõista.
duty, value, customs, import, gift, goods, rate, charge, gifts, items, limit, exceed, products, amount, flat, case, individual, minimus, limits, cases, following, than, alcohol, claim, applicable, paragraph, however, provisionuncil, waters, avail, entry, ireland, below, available, full, respect, exceeded, sent, manual, duties, there, include, paymentEU 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. 2 Comparative B A top-down approach to integration that can be best Advantage explained by market failure.
The course supports the other Traderun courses, especially the course related to EU cooperation with Russia and Eastern Partnership Countries. 3 1. LEGALIZATION OF A COMPANY WITH A FOREIGN OWNER IN RUSSIA Today the investment attractiveness of Russia is very high. In addition to the dynamic pace of development of the economy, Russia offers to foreign investors increasing every year the market of goods and services to consumer and business. Most often, this together with the high rate of return on invested capital is a crucial factor in the decision to enter the Russian market. One possible way to full implementation of business activities on the territory of the Russian Federation - is the creation of a legal entity. An enterprise with foreign capital - is created on the territory of the Russian business- organization whose founders are foreign citizens or organizations
stitutes a further milestone in the development of tax legislation. Licenses and permits - Georgia has dramatically reduced licensing and permitting requirements to ease constraints on business. The total number of licenses and permits was cut by 84% in re- forms that eliminated 756 licenses and permits and streamlined procedures. Currently, licenses and permits are only used in the production of highly risky goods and services, also usage of natural resources and specific activities. The procedures of issuing licenses and permits were significantly simplified to the "one-stop shop" and "silence is consent" principles. Customs Reform - From January 1, 2011 the new Tax Code of Georgia took effect which also includes the provisions regulating customs. Tax Code established business friendly customs pro- cedures. Customs Tariffs Reform significantly eased and sharply reduced the costs connected to
........................................................................................... 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. Personal taxation ............................................................................................... 44 1.9. Financial Reporting ................................................................................................... 45
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. Regressive tax- (direct taxes are usually) people with a lower income pay a proportionally
......................................................................................................................5 A-2 CONTRACT PRICE (ART. 4)...................................................................................................................................5 A-3 DELIVERY TERMS..................................................................................................................................................5 A-5 INSPECTION OF THE GOODS BY BUYER (ART. 3)...........................................................................................6 A-6 RETENTION OF TITLE (ART. 7)............................................................................................................................6 A-7 PAYMENT CONDITIONS (ART. 5)........................................................................................................................6 A-8 DOCUMENTS.......................................
Capital requirements: Production processes require large investments of capital, or large research and development costs or substantial sunk costs limit the number of firms in an industry. Large fixed costs also make it difficult for a small firm to enter an industry and expand. Technological Superiority: A monopoly may be better able to acquire, integrate use the best possible technology in producing its goods while entrants do not have the size or fiscal muscle to use the best available technology. No Substitute Goods: A monopoly sells a good for which there is no close substitutes. The absence of substitutes makes the demand for the good relatively inelastic enabling monopolies to extract positive profits. Control of Natural Resources: A prime source of monopoly power is the control of resources that are critical to the production of a final good
When governments make laws they use a system of courts backed by the power of the police to enforce these laws. 2. Sources of law (general) Precedent – a decision about a particular legal case that makes it likely that other similar cases will be decided in the same way Solve a dispute – to find a solution to a disagreement; to adjudicate Judiciary – a country’s body of judges Government – system by which a state or community is controlled Judge – a person who is in charge of a trial in a court and makes decisions on legal matters Civil code – a collection of laws designed to deal with different areas of private law Private law – a set of rules that deal with disagreements between people or companies Common law – the legal system in England and most of the US that has developed from old customs and court decisions, rather than laws made by politicians Continental law – legal system originating in Europe in which legal codes serve as main source of law
lot of damage. Besides, about the pit bull attacks the absence of warning from a dog played a significant role, because due to the custom of docking (cutting short) pit bulls’ tails warning signals could not be easily recognized. The NGOs concerned publicized the study and then, with the help of supporters, by the way of legislative initiative proposed a law draft prohibiting breeding, sale and import of pit bulls, Rottweilers, and close mixes of both. The parliament of Member State A ordered an additional scientific study, which largely confirmed the statistics. It also noticed, “Children are normally at greatest risk from dog bite because they play with dogs more often, have less experience in reading dog behavior, are more likely to engage in activity that alarms or stimulates a dog, and are less able to defend themselves when a dog becomes aggressive”
Financial accounting focuses on reporting to external parties such as investors, government agencies, banks and suppliers. It measures and records business transactions and provides financial statements that are based on GAAP. Cost accounting measures, analyzes, and reports financial and no financial information relating to cost of acquiring or using resources in an organization. Value-chain analysis: sequence of business functions in which customer usefulness is added to products and services. 1. Research and development 2. Design of products, services, or processes 3. Production 4. Marketing 5. Distribution 6. Customer service. Supply chain describes the flow of goods, services, and information from the initial sources of materials and services to the delivery of products to consumers, regardless of whether those activities occur in the same organization or in other organizations. Five step decision making process: 1. Identify the problem and uncertainties. 2
PRODUCTS and BRANDS 1. product catalogue - a list of different products of one company 2. product mix - a range of similar in some way products considered together 2. product range - different particular and specific products of a company 3. product lifecycle - the stages of product lifetime and amount of people who use it at each stage 4. product positioning - is how we see a product or how a company would like us to see it in relation to other products 5. product placement - hidden commercial of a product. Customer can see a product in films, music videos and so on. 6. raw materials - basic materials from which products are made or manufactured 7. finished goods - are goods(products) that have completed manufacturing process and are ready to be sold and used by the end user 8. consumer goods - goods which are produced to satisfy consumer current needs and are bought for individual use 9
Lack of legal aid from the state riigi poole vähene õigusabi Article paragrahv (PÕHISEADUSES eriti) Section lõige sellisel juhul Section paragrahv Subsection/point lõige sel juhul COMMIT A CRIME ja JUDICIAL on VAJA TEADA EKSAMIL, MUIDU KUKUB LÄBI! Because -results from Administrative tribunal haldus erikohus Extra-judicial pole kohtuga seotud Parties to the case kohtuasja pooled Commercial dispute äri/kaubandusvaidlus Suppliers of goods and services kaupade teenuste pakkuja, tarnija Independent third party sõltumatu kolmas osapool/menetlusväline isik... Is bound on kohustatud It takes place in private mitteavalikult toimub Court hears the case in camera court hears the case in private Judgement, ruling, award - otsus Subject to an appeal (to a higher court) seda võib edasi kaevata Trade association kaubandusühing/ühendus (ka erialaühendus) Trade union ametiühing
meetings three times a year as the European Council, agree direct elections to the European Parliament, resolve to set up the European Regional Development Fund and establish economic and monetary union. 1975 Launch of ERDF - The ERDF aims to strengthen economic and social cohesion in the European Union by correcting imbalances between its regions 1978 European Council establishes the European Monetary System based on a European currency unit (the ECU) and the Exchange Rate Mechanism (ERM). The Ecu has some characteristics of a real currency and is used in travellers’ cheques and bank deposits. ERM gives national currencies a central exchange rate against the Ecu. All the community’s members apart from the UK join the ERM. 1975 Launch of European Monetary System June 1979 – First election of the EP 1981 January: Greece becomes 10th member of the European Community. 1984 February: draft Treaty on the establishment of the European Union passed
INTRODUCTION OF SUPPLY CHAIN MANAGEMENT (SCM) A supply chain is a network of facilities and distribution options that performs the functions of procurement of materials, transformation of these materials into intermediate and finished products, and the distribution of these finished products to customers. Supply chains exist in both service and manufacturing organizations, although the complexity of the chain may vary greatly from industry to industry and firm to firm. Supply chain management is typically viewed to lie between fully vertically integrated firms, where the entire material flow is owned by a single firm and those where each channel member operates independently. Therefore coordination between the various players in the chain is key in its effective management
Marshal aid 3)When did world trade start booming before or after 1950? After 3 top exporting continents in the world: Asia 56%, Europe 19%, North America 10%. Area is considered to be the biggest emerging market: The Indian Sub-continent (India, Pakistan, Bangladesh and Sri Lanka). Products are exported from … Europe: motor cars, mashinery, chemicals.;Asia: video/audio equipment, clothes, shoes.; Australia: iron ore(рудаmaak), dairy products, meat.;Middle East: oil, gas, chemicals.;Africa: fruits, cacao, coffee.; North America: peanuts, grain, coal.;South America: meat, poultry(linnuliha), iron ore. WTO- the World Trade Organisation is the driver to ensure trade between countries has no barriers world wide. 340 mln container are circling the globe! 500.000 ships ensure that cargo is shipped around the world. Import duties have dropped to less than 5%. 4)Which industry is still heavily subsidized and needs further liberalization
järgmine ettepanek - following proposal ülelpool mainitud lakk - the varnish mentioned above meil on väga soodsad muljed - we are very favourably impressed meil oleks suur rõõm arutada tingimusi - It would be a pleasure for us to discuss the terms sobiv mõlemale poolele - suitable for both parties kaubandusmessist osa võtma - to participate in the trade fair me katsetame seda meie dekoratiivtoodeteo - we would try it out on our decorative wood products proovipartii - a consignment on approval me ootame peatset vastust - we are looking forward to an early reply 43 pikaajaline leping - a long-term agreement väga hea nõuanne - (a) very good advice 44 peegeldama kujutlust - to reflect the image kiri peaks olema sisutihe ja viisakas - the letter should be concise and polite on hea mõte teha nimekiri - it is a good idea to make a list sissejuhatav lõik - the introductory paragraph teate mõte - the idea of a message
Fax: 781-904-2620 For information on all Newnes publications available, contact our World Wide Web home page at: http://www.newnespress.com 10 9 8 7 6 5 4 3 2 1 Printed in the United States of America Contents Preface ix Introduction xi 1 System Design 1 Dynamic Range 1 Calibration 2 Bandwidth 5 Processor Throughput 6 Avoiding Excess Speed 7 Other System Considerations 8 Sample Rate and Aliasing 11 2 Digital-to-Analog Converters 13 Analog-to-Digital Converters 15 Types of ADCs 17 Sample and Hold 26 Real Parts 29 Microprocessor Interfacing 30 Serial Interfaces 36 Multichannel ADCs 41 Internal Microcontroller ADCs 41 Codecs 42 Interrupt Rate 43 Dual-Function Pins on Microcontrollers 43 Design Checklist 45
Police warn of 'lethal' fake beauty products on sale Police have warned that rats' droppings, human urine and arsenic have all been found in potentially lethal fake beauty products on sale to British consumers. Counterfeit make-up, perfume, hair straighteners and sun creams are all affected, warn the City of London Police. At least £90 million is spent every year on fake items as the rapid growth of online shopping has expanded the market. Counterfeit beauty products have become increasingly common and are readily available on auction sites, online forums and social media. Authenticating products has become more challenging as shoppers are unable to physically inspect items before committing to purchase them. Police warned that criminals are using generic stock images to deceive consumers into believing the items they are browsing are authentic. Fake electrical items have been singled-out by authorities as a particular risk.
THE INTERNET AND E-COMMERCE 1. ISP it is a organization that provides internet access. The internet service provider. 2. e-tailing - the selling of goods and services on the Internet or through e- mail solicitation. 3. B2C.- business-to-consumer, selling to the public on the internet. 4. e-procurement - 5. B2G business-to-goverment, business applay for government contracts and pay taxes. 6. shopping cart Shopping cart is where you put product you have purchased from online shop. 7. last mile problem how to deliver products, purcased on internet to the customers 8
were considered subject of international law, this was created before the collapse of the colonialized system, UN charter is a very old and stupid document, that's why there's still such a definition) Strong point of int. Conventions - it's easier to apply, no proof is needed, the rules exist in the text. However, int. Treaties and conventions are only legally binding for member states, some conventions are not applicable to everybody. Customs are compulsory for everybody, for all countries of the world. However, it's harder to apply these, because there should be a consensus that a custom is customary norm for it to be legally binding. To create a legally binding norm, two criteria: 1) should have general practice of the states (practice should be established, wide-spread and consistent; it should be a settled practice), 2) should be accepted as law, opinio juris is necessary (positive legal opinion)
nice firm handshake. The most common greeting is "tere" ("hello"). Titles are very important. "Härra" is for Mr, "Prova" is Mrs and "Preili" is Miss. All should be followed with the surname. Only use first names once you have been invited to do so. Gift Giving Etiquette Gifts are usually exchanged for birthdays and at Christmas. Gifts need not be expensive as it is more about the thought than monetary worth. If you are invited to an Estonian's house, a decent gift is a bring a box of chocolates or flowers. Flowers should be given in odd numbers. Gifts are usually opened when received. Dining Etiquette Arrive on time. Punctuality is expected. Call if running late. Check to see if shoes are being worn in the house. Do not expect a tour of the house - homes are private. Dress conservatively. Try and offer to help the hostess with the preparation or clearing up after a meal is served. This will be turned down but is nonetheless polite.
structural competition or "pure competition" The main characteristics of competition: 1. Number of firms 2. Type of product 3. Control over price 4. Conditions of entry 5. Nonprice competition 6. Information flow Pure Competition · Involves very large numbers of sellers and buyers. · Firms producing identical or homogeneous products. · Standardized product (a product identical to that of other producers). (ex. corn or cucumbers). · Free Entry and Exit: no significant legal, technological, financial, or other obstacles prohibiting new firms from selling their output in any competitive market No control over the price: "Price Takers" ( the firms have no market power) . The individual firm has very little to no impact on the market. · Demand is perfectly elastic.
stamps. · Apostile / Legalization - Please note that the documents executed in countries other than Georgia shall be notarized and legalized or authenticated with an Apostille Stamp in a manner duly applicable to the respective procedure. 1 see the definition below HOW TO START BUSINESS IN GEORGIA - 1 TYPES OF BUSINESS ENTITIES Joint Stock Company (JSC) JSC is a legal entity the charter capital of which is divided into shares of equal nominal value. The share constitutes to a security certifying the claim of a shareholder in relation to the property of the JSC, the rights and obligations of shareholders and JSC towards one another. The liability of a JSC is limited to its whole assets. Shareholders are not liable for obligations of the JSC. Limited Liability Company (LLC) LLC is a commercial legal entity, the liability of which to its creditors is limited to its entire property. LLC may be established by a single person. The capital of
Czech, Slovakia, Slovenia, Maltese and Cyprus 2007 Romania and Bulgaria No member state has ever left the Union, although Greenland (an autonomous province of Denmark) withdrew in 1985. EU at present Almost in all the territory of the European Union can travel without passport and border checks For personal usage everyone may buy goods without limits and extra taxes from a country where it is cheaper. Common money euro enables buyer to compare the prices in member countries where that currency is in use. Travelling to member countries has become simpler because the discomfort and expenses related to changing the currency is forgotten Over two million young people has been studying or practice in some other EU countries via European Union. Union does not decide the content of schooling programs, but guarantee that
such use does not create any health or hygiene problem for the different users. 5. Adequate information on each item of personal protective equipment, required under paragraphs 1 and 2, shall be provided and made available within the undertaking and/or establishment. 6. Personal protective equipment shall be provided free of charge by the employer, who shall ensure its good working order and satisfactory hygienic condition by means of the necessary maintenance, repair and replacements. However, Member States may provide, in accordance with their national practice, that the worker be asked to contribute towards the cost of certain personal protective equipment in circumstances where use of the equipment
b. Testament dispositions – testamentlikud korraldused c. Holograph form – testament peab olema kõik käsitsi kirjutatud 10. Single judge – only one judge, who has the right to decide; the term, which refers to the lowest court within the judicial system 11. Respondent (kostja/vastaja/respondent) vs appellant - a person who answers a request for information 12. Matrimonial matters – relating to the state of being married 13. Guardianship - the state or duty of being a person who has the legal right and responsibility of taking care of someone who cannot take care of himself or herself 14. Adoption – your legal duty to take care of the children a. the action or fact of adopting or being adopted (adoptive parents - lapsendajad) 15. Affiliation (liitumine/ kuuluvus) - the process officially attaching or connecting sb to an organization; connection to political party, religional group or something else; the man
Producing process Biogas is normally produced by using the excreta of animals as the source material. In most of the countries where biogas is produced, the excreta of the cattle and other farm animals are used. In India gobar or cow dung is used for the purpose of making biogas. 20% of the excreta of animals are made up of dust particles that are inorganic in nature. The percentage of the inorganic dust particles is brought down by combining water with the excreta in a 1:1 ratio. The rate of feeding of any biogas manufacturing plant that is based on dung is 3,500 kilograms per day. Under normal circumstances the microbial content of the biogas is maintained by the addition of 2% of the expended slurry of the slurry of the fresh dung. 1% calcium ammonium nitrate of the dung is combined with the slurry in such cases. At times waste of kitchens and excrement of human bodies is used in these processes. The human excreta are supposed to occupy, at the most, 3% of the slurry.
development. Barriers to district heating in the United Kingdom (UK), Ireland, France, Romania and the Czech Republic, as well as barriers to export of Swedish district heating knowledge and products to these countries have been compiled from publications and through personal communication with people in public and private energy bodies and companies in Sweden and abroad . In the studied countries, there are large potentials for district-heating development and for Swedish sales of DH related goods and services. But for district heating and export to succeed, there are several barriers to overcome in Sweden as well as in the other countries. It should be emphasised that this paper focuses barriers and does not give the full picture of the conditions for district heating, which also includes many possibilities. barriers IN WELL-developed Dh countries In many countries with well-developed district-heating industry, such as Sweden, much DH
i) I had to take the company to court/justice/law to get the money they owed me. j) Smoking is compulsory/prohibited/refused near the petrol tanks. Task 2. Match word in the box with a suitable description (a-l). blackmailer; forger; hooligan; murderer; shoplifter; vandal; burglar; hijacker; kidnapper; pickpocket; smuggler; witness a) This person takes control of a plane or boat by force hijacker b) This person sees what happens during a crime or accident c) This person brings goods into the country illegally d) This person might steal food from a supermarket e) This person kills someone on purpose f) This person takes people and demands money for their return. g) This person makes illegal copies of paintings, documents, etc. h) This person damages other people's property i) This person might steal your wallet in a crowd j) This person steals from houses k) This person gets money from others by threatening to tell secrets. 1) This person causes trouble at football matches
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 Gross national product (GNP), in economics, a quantitative measure of a nation's total economic activity, generally assessed yearly or quarterly.
indicate how the organisation affects the economic circumstances of those stakeholders. The aspects for this section are organised around stakeholder groups. Each aspect includes a monetary flow indicator, which provides an indication of the scale of the relationship between reporting organisation and stakeholder. 8 For example, under suppliers, the monetary flow indicator associated with “cost of all goods, materials, and services purchased” provides information on the scale of flows between the reporting organisation and its suppliers. The performance indicator describes one facet of the economic relationship between the suppliers and the reporting organisation. Indirect impacts - The total economic impact of an organisation includes indirect impacts stemming from externalities that create impacts on communities, broadly defined.
Can the PB&R company successfully claim any violation of the EU law related rights? Examination 1. Can we say that an animal (a dog) is a good? – Yes. According to Article 13 TFEU dogs do belong to a “goods” category so as it is described in CJEU case law that a good is a product which can be valued in money and which is capable of forming the subject of commercial transactions. Therefore PB&R company and its business is selling dogs, or shall I say goods not just on a local fields, but the movement of goods is linked to abroad EU countries by making a profit of it I shall conclude that it involves a “movement of goods within the EU Member States” (Articles 26 and 37). 2. Is there a restriction of trade in goods? a. Can we name an animal, or to be more exact a dog as a “good” – yes, in accordance of Article 13 TFEU: “In formulating and implementing the
A half-life of 6 hours has been measured for photolysis in simulated sunlight. There are two photolytic pathways, one producing H2 and CO, and the other producing H and HCO radicals. When the rates of these reactions are combined with estimates of actinic irradiance, the predicted half-life of formaldehyde due to photolysis in the lower atmosphere is 1.6 hours at a solar zenith angle of 40 degrees. Based on its rate of reaction with photochemically produced hydroxyl radicals, formaldehyde has a predicted half-life of approximately 19 hours in clean air and about half that time in polluted air. Water When released to water, formaldehyde will biodegrade to low levels in a few days. In nutrient- enriched seawater, there is a long lag period (40 hours) prior to measurable loss of formaldehyde by presumably biological processes. Formaldehyde in aqueous effluent is degraded by activated sludge
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