KORDAMISKÜSIMUSED KONTROLLTÖÖKS nr 1 1. Finantsaruandluse analuusi 7 etappi jarjekorras. Definitsioon Valem Arvutused. Arvtulemus (tabelis) Arvu interpreteerimine Võrdlus (Üldtunnustatud kriteeriumiga + hinnang; Statistikaametiga + hinnang) Dunaamika ja dunaamika põhjused Parandusettepanekud kõige tahtsam punkt! See miks me analuusi teeme. 2. Selgitage, millised suhtarvude grupid pakuvad enim huvi omanikele, juhtkonnale ja pankadele. Miks? 3. Selgitage, millised on erisused erinevate finantsaruannete analuusile lahtudes ajalisest dimensioonist. Bilansi puhul ei saa teha jareldusi terve aasta kohta ning jareldus tuleks anda kuupaevaga. Kull aga kasumiaruande ja rahavoogude aruande puhul saab anda jarelduse terve aasta kohta. 4. Horisontaalanaluus ja vertikaalanaluus. Horisontaalanalüüsil võrreldakse erinevate aastate naitajate rahalisi ja protsent...
Silvia Kuusk Kordamisküsimused aines Rahandus (2009): Mis on ettevõtte kõrgeim eesmärk ja kuidas seda saavutatakse? Kaasaegses rahandusteoorias on jõutud ühisele seisukohale, et ettevõtte kõrgeim (peamine) eesmärk on tema aktsionäride ehk siis ettevõtte omanike rikkuse maksimeerimine, mida mõõdetakse pikaajalise aktsia väärtusega (NB! Aktsia tegelik turuhind ei ole ettevõtte kontrolli all). Kõik otsused, mis võetakse vastu ettevõtte juhtkonna poolt, peavad olema suunatud toetama seda üheselt seatud eesmärki. Sealjuures, omanike kogurikkust mõõdetakse ettevõtte omakapitali turuväärtuse järgi (s.o. aktsiate turuväärtus käigusolevate aktsiate arv). Seega, ettevõtte, aga miks mitte ka üksikisiku, kõige olulisemaks tegevuseks kujuneb väärtuse loomine (value creation) ükskõik mida ka ette ei võeta, lõppeesmärgiks peab olema, et see tegevus looks ette...
Tutvustatakse, kuidas parandada majandustulemusi ettevõtte osaühing Anvol OÜ, kasutades järgmisi meetodeid: • Hinnang finantsstabiilsusele • hindamine likviidsussuhtarvud • Hindamine kasumlikkuse • varude rahalise tugevuse ettevõte 64 SUMMARY Albina Voronkova. Financial analysis of economical activity ( based on Anvol OÜ). Final work on the specialty accounting. Tallinn Economic School, Tallinn 2015, 55 pages, 23 table, 5 drawings, 5 applications, 31 sources, written in Russian. Keywords: financial analysis, finance, financial management, profitability and stability. This final work is written on the materials and financial reports private limited company - Anvol OÜ. The aim of the final work is to analyze the financial statements of OÜ Anvol. The paper presents the ways to improve the financial performance of the company
KULUARVESTUS (OMAHINNA ARVESTUS) FJ-011 Cost accounting Loengukonspekt Koostanud Ülle Pärl, MA Tartu 2010 http://www.hkhk.edu.ee/reisikorraldus/otsesed_ja_kauds ed_kulud.html 1 http://www.hkhk.edu.ee/reisikorraldus/otsesed_ja_kaudsed_kulud.html............................1 .........................................................................................................................................
left) is the DC (zero-frequency) component and entries with increasing vertical and horizontal index values represent higher vertical and horizontal spatial frequencies. An inter frame is a frame in a video compression stream which is expressed in terms of one or more neighboring frames. The "inter" part of the term refers to the use of Inter frame prediction. Motion compensation is an algorithmic technique used to predict a frame in a video, given the previous and/or future frames by accounting for motion of the camera and/or objects in the video. It is employed in the encoding of video data for video compression, for example in the generation of MPEG-2 files. Motion compensation describes a picture in terms of the transformation of a reference picture to the current picture. The reference picture may be previous in time or even from the future. When images can be accurately synthesised from previously transmitted/stored images, the compression efficiency can be improved. 12
1 7. LÜHIAJALINE FINANTSPLANEERIMINE 7.1. Raha juhtimise mudelid Rahakonto juhtimine on saanud ettevõtetes väga aktuaalseks teemaks. Põhjus on selles, et üleliigse raha hoidmine kontol on suure alternatiivkuluga. Raha tasub hoida vaid niipalju, kui seda on jooksvaks äritegevuseks vaja1. Kui on arvata, et rahavajadus lähiajal suureneb, siis ei ole mõtet nn üleliigset raha dividendidena välja maksta, vaid lühiajaliselt investeerida. Suured ettevõtted saavad raha juhtimisel kasutada ajutiselt üleöödeposiiti. Selle miinimumsummaks on Eestis enamasti 1 miljon krooni. Lisaks võib raha panna ka rahaturufondi osakutesse. Ajutiselt üleliigse raha investeerimisega kaasneb risk. Finantsjuhi ülesandeks on leida kompromiss riski ja tulususe vahel. Riski maandamiseks võib kasutada ka tähtajalist hoiust. Paljud ettevõtted õigustavad suurt rahavaru ett...
In the modern curriculum we have fragmented the world into bits and pieces called disciplines and subdisciplines. As a result, after 12 or 16 or 20 years of education, most students graduate without any broad integrated sense of the unity of things. The consequences for their personhood and for the planet are large. For example, we routinely produce economists who lack the most rudimentary knowledge of ecology. This explains why our national accounting systems do not subtract the costs of biotic impoverishment, soil erosion, poisons in the air or water, and resource depletion from gross national product. We add the price of the sale of a bushel of wheat to GNP while forgetting to subtract the three bushels of topsoil lost in its production. As a result of incomplete education, we've fooled ourselves into thinking that we are much richer than we are.
AUDENTESE ÜLIKOOL Majandusteaduskond Finantsjuhtimise õppetool Silja Voitka ETTEVÕTTE MAKSEVÕIME PARENDAMINE AKTSIASELTSI EVEN NÄITEL Bakalaureusetöö Juhendaja: Sander Karu, MBA Tartu 2006 SISUKORD SISSEJUHATUS ...................................................................................................................3 1. MAKSEVÕIME ANALÜÜSI TEOREETILISED ALUSED...........................................5 1.1. Maksevõime analüüsi meetodid...........................................................................12 1.1.1. Horisontaal-ja vertikaalanalüüs....................................................................12 1.1.2. Suhtarvude analüüs.......................................................................................15 1.2. Pankrotiohu hindamine ....................................................
(Article 3)); Keep information on such transactions for five years (Article 4); To clarify the sources of origin of funds in cases where there is suspicion of questionable transactions. In cases C-163, 165 & 250/94 Sanz de Lera [1995], the EU Court confirmed the legality of restrictive measures to prevent actions such as avoiding taxation, laundering "dirty" money, drug trafficking, terrorism. Directive EEC 89 117 requires the disclosure of annual accounting documents by branches of credit and financial institutions that have a head office outside the EU member state. According to Art. 65.2. The restrictions imposed by the provisions on the right to grounds and economic activities shall apply to the freedom of movement of capital and payments. They concern the limitations of activities related to the exercise of official power (Article 51). Certain restrictions can be established in
kaasa ka kohustuse antud äriotsuseid ja majandustehinguid kajastada finantsarvestuses kooskõlas kehtivate seadustega (Raamatupidamise seadus, Äriseadustik), kehtivate Raamatupidamise Toimkonna juhenditega (mis on välja töötatud Eesti hea raamatupidamistava kohaselt) ning rahvusvaheliste standarditega SME IFRS International Financial Reporting Standards (IFRS) for Small and Mediumsized Entities (SME), IFRS International Financial Reporting Standards, IAS- International Accounting Standard. Antud lõputöö on kirjutatud eesmärgil koostada tudengitele õppematerjal, edastamaks algsed teadmised konsolideeritud aruannete koostamise põhimõtetest ja meetoditest. Lõputöö sisaldab rohkelt (numbrilisi) näiteid, lihtsustamaks mõista metoodilist aspekti. Tänases majanduskeskkonnas ei pea kontserniarvestusega kursis olema mitte ainult need raamatupidajad, kelledel on kohustus koostada konsolideeritud finantsaruandeid, vaid ka need
1. Basic Phrases ¡Buenos días! ¡Buenas tardes! ¡Buenas noches! bway-nohs dee-ahs bway-nahs tard-ays bway-nahs noh-chays Hello! / Good morning! Good afternoon! Good evening! / Good night! ¡Hola! / ¡Chao! Adiós. Por favor. oh-lah / chow ah-dee-ohs por fah-bor Hi! / Bye! Good bye. Please. Hasta la vista / Hasta luego. Hasta pronto. Hasta mañana. ah-stah lah vees-tah / ah-stah ah-stah prohn-toh ah-stah mahn-yahn-ah loo-ay-go See you soon. See you tomorrow. See you / See you later. (Muchas) Gracias. De nada. Bienvenidos (moo-chah...
Minimum capital Members Cooperative No personal liability requirement is not specified · Director (Directors) · Supervisory Board Individual Personal liability Not required No management body Entrepreneur 10 CYAN MAGENTA YELLOW BLACK 10 Audit and Accounting requirements As far as the auditing requirements are concerned, per Law on Entrepreneurs, the audit is incumbent for the following entities: a) accountable company (as defined by the Law on Securities Market), the securities of which are admitted at the stock exchange; b) the company which is licensed by the National Bank of Georgia (such as banks, insurance companies, brokerage companies and etc); c) the company, the number of its shareholders exceeds 100. In this case the audit shall be
(A) Habits (B) Motions (C) Controls (D) Reactions LESSON 22 account archaic hasten hue illustration inactive intricate magnitude oblige overlook poll position practical predominant prompt account n. a report of an event; money kept in a adj. accountable bank; a statement of something used or v. account received, usually a financial report n. accounting n. accountant Syn. story His account of the incident varied from that of the other witnesses. We need an accounting of all the money that was spent. archaic adj. very old, old-fashioned; no longer used Syn. ancient These archaic methods of farming must be brought up to date. His speech was full of archaic expressions. hasten v. to cause to go faster; move forward more adv
toimingud), komplekteerimine ja ühitamine, vedajate valik c) transpordikulud: kõik organisatsiooni poolt makstavad transpordikulud ja maksud tootmispaigast lõppkliendini. d) installeerimiskulud (installation costs). Tegevuste kontrolli- ja mõõtmissüsteemi väljatöötamise ja rakendamise ja kasutamisega seotud kulud Icosts forverifying site preparation, installing, certifying and authorizing billing) e) arveldamiskulud klientidega (customer invoicing / accounting costs): arvete koostamise, väljastamise ja kohaletoimetamisega seonduvad kulud, klientide maksete töötlemine, klientide rahulolu kontroll. Näide B. Euroopa Logistikaassotsiatsioon (European LogistiKT Association). ELA määratleb logistikakulusid järgmiselt: 1. Transpordikulud 2. Ladustamiskulud (warehousing costs) 3. Laovarude kulud (inventory costs) 4. Administreerimine (administration) Näide C: Saksama Logistika Kutseühing (Bundesvereiningung Logistik). Järgmised
EESTI MAAÜLIKOOL Metsandus- ja maaehitusinstituut LOODUSVARADE MAJANDAMISE ÖKONOOMIKA ÕPPEMATERJAL Koostas Paavo Kaimre TARTU 2016 1 SISSEJUHATUS AINEKURSUSESSE LOODUSVARADE MAJANDAMISE ÖKONOOMIKA 5 Loodusvarade majandamise ning keskkonnaökonoomika ajalugu 10 Loodusvarade ja keskkonna majandusteaduslik käsitlemine 12 1. TOOTMISKULUD. KULUDE LIIGITAMINE 15 1.Tootmiskulud ja mittetootmiskulud 15 2. Lühi- ja pikaajalised kulud 16 3. Otsekulud ja kaudkulud 16 4. Muutuvkulud ja püsikulud 16 5. Juhitavad ja juhitamatud kulud 16 2. LOODUSVARAD JA MAJANDUS. JÄTKUSUUTLIK ARENG. 20 Majand...
Ettevõttesisesed kasutajad. Otsuste tegemiseks: Finantsotsustes (kui palju ja millise struktuuriga vajab firma kapitali laenukapital ja omakapital); Ressursside paigutamine ( millises koguses ja kuhu investeerida); Tootmisotsustes (millist toodet toota, millisel moel ja millal); Turundusotsused (Müügihindade kehtestamine, reklaamieelarvete koostamine, millisele turule suunduda ja kuidas). 3. Raamatupidamise seadusandlus ja regulutsioon Eestis International Accounting Standards Board IASB Töötab välja rahvusvahelisi finantsaruandluse standardeid (International Financial Reporting Standards IFRS), avalikustab ja levitab neid. Raamatupidamise Toimkond 20 Annab välja raamatupidamisseadust selgitavaid ja täpsustavaid raamatupidamisalaseid juhendeid, et suunata raamatupidamisalast tegevust Eestis. 4. Maksud ja raamatupidamisarvestus 5
All this is due to the shallowness of our “education,” a non- commitment to the study of knowledge for the benefits of the people, rather than a study on how we can make money the fastest way without putting out much effort. In the early days when Africans came to the United States for studies, there used to be quite a few of them enrolled in engineering and science-related studies. Now, that is passé. Now, go to any university; Africans are enrolled in business administration, sociology, accounting, finance, prelaw, pre-medicine: you hardly get people in engineering and physics. It is no wonder that when we come out with some of these worthless degrees, we are herded into jobs with the Human Resources Administration – people with the masters’ degrees, who after the last day of getting their degrees is the day they stop reading anything on paper. 27
A Brief Overwiew. National Electoral Committee. Tallinn, 1995 95. Ellis, E., Tridimas T. Public Law of the European Community: Text, Materials and Commentary. Sweet&Maxwell, London, 1995 96. Financial Apportionment and Equalisation. Council of Europe. Study Series: Local and Regional Authorities in Europe: Study nr 24. Report prepared under the guidance of the members of the Committee of Experts on Local and Regional Finance by Graham Kelly (Consultant). Strasbourg, 1976 97. Local Authority Accounting in Europe. Council of Europe. Study series: Local and Regional Authorities in Europe: Study nr.16. Strasbourg, 1978 98. Evaluation of Public Administration Needs 1995-96. Phare. Work Document, National Seminar, May 15, 1996 99. Powell, Richard. Law Today. Longman, 1993 111 100. Public Administration in the Federal Republic of Germany. - Dewenter: Kluwer, 1983 101. Regions of Europe. Assembly of European Regions. Magazine of the European Regions. Nr
A Brief Overwiew. National Electoral Committee. Tallinn, 1995 92. Ellis, E., Tridimas T. Public Law of the European Community: Text, Materials and Commentary. Sweet&Maxwell, London, 1995 93. Financial Apportionment and Equalisation. Council of Europe. Study Series: Local and Regional Authorities in Europe: Study nr 24. Report prepared under the guidance of the members of the Committee of Experts on Local and Regional Finance by Graham Kelly (Consultant). Strasbourg, 1976 94. Local Authority Accounting in Europe. Council of Europe. Study series: Local and Regional Authorities in Europe: Study nr.16. Strasbourg, 1978 95. Evaluation of Public Administration Needs 1995-96. Phare. Work Document, National Seminar, May 15, 1996 114 96. Powell, Richard. Law Today. Longman, 1993 97. Public Administration in the Federal Republic of Germany. - Dewenter: Kluwer, 1983 98. Regions of Europe. Assembly of European Regions. Magazine of the European Regions. Nr
when Hollerith tabulating machines facilitated the compiling of codes. Their cryptanalytic potential had also been noted in that same year. By Pearl Harbor, 13 I.B.M. machines tended by 21 operators were working on S.I.S. projects. The personnel-short agency converted as many tasks as possible to mechanical operation, and the o, or machine, branch grew to enormous proportions. The 407 machines and 1,275 operators that it had by the spring of 1945 handled accounting and cryptologic tasks that would otherwise have required the hand labor of impossible numbers of clerks. The cryptanalytic branch, then headed by Solomon Kull-back, one of the three original cryptanalysts hired by Friedman in 1930, was much the largest, with 2,574 people in July of 1944, 82 per cent working on Japanese Army messages. To balance the agency and reduce the number of branch chiefs reporting to its commanding officer, the agency was
attached to me! They were excessively sorry to go! But so they always are. The dear Colonel rallied his spirits tolerably till just at last; but Darcy seemed to feel it most acutely, more, I think, than last year. His attachment to Rosings certainly increases." Mr. Collins had a compliment, and an allusion to throw in here, which were kindly smiled on by the mother and daughter. Lady Catherine observed, after dinner, that Miss Bennet seemed out of spirits, and immediately accounting for it by herself, by supposing that she did not like to go home again so soon, she added: "But if that is the case, you must write to your mother and beg that you may stay a little longer. Mrs. Collins will be very glad of your company, I am sure." "I am much obliged to your ladyship for your kind invitation," replied Elizabeth, "but it is not in my power to accept it. I must be in town next Saturday." "Why, at that rate, you will have been here only six weeks. I expected you to stay two
Grice calls this phenomenon "conventional implicature." Relevance theorists have challenged Grice's model and offered competing explanations of some implicature phenomena. Fourth, there are some sentences that would standardly be used to per- form speech acts other than the acts indicated by their grammatical moods and semantic contents. To explain this anomaly of "indirect force," Searle tries an extension of Grice's theory of conversational implicature. But that strategy falls short of accounting for all the data, and there is no very satisfac- tory alternative. Davidson talks of a semantics' capturing the "felt implications" of target sentences, by which he means the sentences' entailment relations. But Grice (1975) has taught us that implication comes in different kinds. There are a number of phenomena that fall naturally under the label of "implication" but are not, or not obviously, cases of entailment. In this chapter I shall survey four of them.
mediate filaments. Outermost myofibrils are 20,000 daltons). One of the light chains is attached to the cell membrane (sarcolemma) required for enzymatic activity, and the other by intermediate filaments that interact not has regulatory functions. only with the Z-line, but also with structures Actin is the second-most abundant protein at the sarcolemma known as costameres in the myofibril, accounting for approxi- (Robson et al. 2004). mately 20% of the total protein in the myo- Myofibrils are made up of many myofila- fibril. Actin is a globular protein (G-actin) ments, of which there are two major types, that polymerizes to form filaments (F-actin). classified as thick and thin filaments. There G-actin has a molecular weight of approxi- is also a third filament system composed pri- mately 42,000. There are approximately
UNO SOOMERE ESTONIAN SYMPHONIC MUSIC. THE FIRST CENTURY 1896-1996. AN OVERVIEW With a Historical and Cultural Summary IN MEMORY OF THE GREAT ESTONIAN COMPOSERS CONTENTS ESTONIA AND THE ESTONIANS FOREWORD IN THE FOLD OF TSARIST RUSSIA. EMERGENCE AND FIRST STEPS ON THE CLASSICAL-ROMANTIC PATH. HISTORICAL INTRODUCTION I. MUSICAL LIFE IN TARTU AT THE TURN OF THE CENTURY. TRAILBLAZERS: ALEKSANDER LÄTE, RUDOLF TOBIAS, ARTUR KAPP. II. THE FIRST DECADE OF THE 20TH CENTURY. ARTUR LEMBA: THE BEGINNING OF ESTONIAN SYMPHONY AND OPERA. III. NEW DEVELOPMENTS IN CULTURAL AND MUSICAL LIFE: THE END OF THE TSARIST PERIOD. THE INDEPENDENT REPUBLIC OF ESTONIA: THE INTRODUCTION OF INNOVATIONS FROM WESTERN ART AND THE EVOLUTION OF NATIONALLY ORIENTED MUSICAL TRENDS. IV. THE TWENTIES. ARTUR KAPP: ROMANTICIST AND DRAMATIST. V. THE INFLUENCE OF NEW WESTERN MUSIC...
bought my own books and built my own library. I listened to every audiocassette I could buy on the subject, and attended every seminar. When I was 31, I studied and prepared myself, and then took the entrance exams to get into a major university. I invested several thousand hours of study to get a business degree. I learned the in- tricacies of micro- and macroeconomic theory, statistics, probability theory, management science, and accounting. I studied marketing, management, administration, and strategic planning. I became de- voted to the concept of learning. ■ THE GREAT MYSTERY I thought I had come late to the party, that everyone knew that learning was the key to the future. I was amazed and perplexed to find, when I looked around me, that very few other people were do- ing what I was doing. Most people, by their own admission, were
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the ball axis of rotation.... I took the backspins as 1,030 rpm and 1,260 rpm. The balls will go a little further at 40 degrees (57.31) and 35 degrees (70.08)." The projected distances varied for almost every PhD Jaime and I consulted, but the before-after differences were always large. Some physicists predicted slightly more significant increases approximating 50%, from roughly 180 feet to roughly 250 feet when accounting for air resistance. HOW TO HOLD YOUR BREATH LONGER THAN HOUDINI I am pushing myself as far as I can humanly push myself ... I can only hope for the best and expect the worst. --David Blaine Whenever I feel blue, I start breathing again. --L. Frank Baum, author of The Wonderful Wizard of Oz
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