5) Economy, industry, agriculture, tourism The UK economy has performed remarkably well for the past 15 years, especially in the service sector. The value of all goods and services produced within the UK economy for final consumption is measured by GDP. The biggest companies are BP energy, Vodafone, GlaxoSmithKlein, HSBC Holdings, Royal Bank of Scotland, etc. The main revenue sources were taxes on income , taxes on expenditure, National Insurance Contributions, taxes on capital. The profile of British industry has changed greatly since WW II. About 70% today work in service industries. Agriculture takes up almost 80% of the land but employs only 1-2% of the total workforce. Mainly wheat, barney, oilseed rape, sugar beet, peas and beans are cultivated. 7 Britain is one of the world's leading tourist destinations...
About 2.3% of the Finnish GDP comes from exports to the United States. Except for timber and several minerals, Finland depends on imported raw materials, energy, and some components for its manufactured products. Farms tend to be small, but farmers own sizable timber stands that are harvested for supplementary income in winter. The country's main agricultural products are dairy, meat, and grains. Finland's EU accession has accelerated the process of restructuring and downsizing of this sector. (www.state.gov) 5 The people The `Nordic` image of a person with blond hair and blue eyes is quite a rare sight on Finalnd; most of the population is dark-haired. This is because of the Finns` ancestry: the...
com) Privanet Eesti T. Rowe Price Global Investment Services Limited Kõige enamlevinud viis fonde liigitada on investeerimisstrateegia järgi fonde eristatakse selle järgi, kui riskantne on neisse oma raha paigutada. Likviidsusfondid (Money market funds) on mõeldud lühiajaliseks (kuni üheaastaseks) rahapaigutuseks. Nende tootlus on võrreldav tähtajalise hoiuse omaga ning riskitase on väga madal. Võlakirjafondid (Fixed income funds, bond funds) investeerivad ettevõtete ja valitsuste võlakirjadesse. Võlakirjad on väiksema riskiga kui aktsiad ja ka nende tootlus on paremini prognoositav. Tasakaalustatud fondid (balanced funds) investeerivad nii aktsiatesse kui ka võlakirjadesse ning jäävad oma riskantsuse ja oodatava tulu poolest võlakirjafondide ning aktsiafondide vahele. Aktsiafondide (Equity funds) osakute hinnad võivad suhteliselt palju kõikuda,...
This competition is also well-known all over the world. Blackpool The festival takes place in Blackpool. A seaside city in the north-west of England. The population of this town is 142 900. The headquarters of an outstanding British sports car manufacturer TVR are also located in Blackpool. The biggest income of this town is based on tourism industry. The highest peak in tourism was from 1900 to 1950 when the beach and promenade was full of crowds. An interesting fact is that reputedly the town still has more hotel and B&B beds than the whole of Portugal. This town is visited approximately by 10 million visitors every year, during the heyday there were 17 million visitors. The most popular sights in Blackpool are: the three piers (North, Central and South),...
strong emotional connection with him) · Hannah - au pair (mom wanted someone to keep an eye on Gabriel an look after the house because she worked most of the day and often in the evening) Gabriel is forced to come to terms with a new life as his balance in life is shattered by his father's moving from the family home. Rex is a musician who played in pop icon Lester Jones's band. However, while Rex has been leading a quiet and modest life without a regular income . Christine designed trendy clothes for rock stars. Gabriel's twin brother Archie died while he was little. Their family still live and think according to the unwritten laws of the late 1960s and 1970s, despising anything connected with middle class. When Christine has had enough of Rex and his lazy behavior she throws him out of the house, and for the first time Rex has to deal on his own.Christine gets a job as a waitress and hires Hannah (au pair) look after Gabriel....
T U R G : N Õ U D L U S J A PA K K U M I N E Lk 29 59 2.1. TURU OLEMUS Lk 29 Turg üldnimi, kus ostjad ja müüjad suhtlevad kaupade ja teenuste vahetamise eesmärgil. Jaguneb: · toodangu- ehk hüviste turg kaubeldakse kaupade ja teenustega · toormisteguri- ehk ressursiturg kaubeldakse tootmisteguritega. Turu struktuur(iseloomulikud jooned): · Turul osalejate arv ostjad, müüjad · Kauba omadused kaubad homogeensed või diferentseeritud · Turule tuleku ja sealt lahkumise tingimused (kas see on kerge või seda takistavad loomulikud või kunstlikud barjäärid) · Turul osalejate konkurentsi vormid (kas on üksnes hinnakonkurents või ka hinnaväline) Turud jaotatakse lähtudes kokurentsitüüpidest: 1) täiel...
TA R B I M I S VA L I K U T E M Õ J U R I D Lk 101 - 123 5.1 SISSETULEKU MUUTUSED JA SISSETULEKU-TARBIMISE KÕVER Lk 101 - 103 Sissetuleku-tarbimise kõver(income-consumtion curve) näitab tarbija sissetuleku muutuste mõju tarbimisvalikule, kusjuures hinnad on konstantsed. Sissetuleku muutuste mõju mingi hüvise tarbimisele kajastab Engeli kõver. Engeli kõver näitab hüvise optimaalseid koguseid sõltuvalt sissetuleku suurusest (ceteris paribus). Sissetuleku mõju hüvise nõutavale kogusele võib olla mitmesugune: 1) sissetulek ja nõutav kogus kasvavad samas proportsioonis(nõudlu...
EL riikide ja USA elanike eelistused palgatöötaja ja ettevõtja karjääri suhtes mida eelistatakse rohkem (Eurobaromeeter 2007). EL soovivad olla palgatöötajad 50%, ettevõtjad 45% USA vastavalt 37% ja 61% 13. Peamised motivaatorid ettevõtja või palgatöötaja karjääri eelistamiseks eelmise uuringu põhjal. · necessity: no better opportunity · mix necessity/opportunity · opprtunity: be independent · oppertunity: increase income Palgatööd ettevõtjaks olemisele eelistavate inimeste enimnimetatud motiivid · Regulaarne, fikseeritud sissetulek · Kindlad töötunnid · Sotsiaalne kindlustunne/kindlustatus · Suur seotus ettevõttega · Administratiivsed takistused 14. Millised isikuomadused on ettevõtjatele kõige vajalikumad? · Vaimne võimekus - loovus, intelligentsus, analüüsivõime, olulise eristamise oskus, keskendumisvõime jne....
RAHANDUSE AINE JA FINANTSKESKKOND 1.1. Rahandusteadus ja finantsjuhtimine Rahandus (finance) kui õppeaine on väga paljutahuline ja koosneb mitmest erikursusest: ettevõtte rahandus, pangandus, investeeringud, finantsturud, rahateooria, kinnisvara rahandus jms. Peaaegu kõikidel nendel erikursustel on oma baas-, kesk- ja süvatasemel õpikud. Käesolev õpik pretendeerib baastaseme esitusele ja selles käsitletakse põhjalikumalt ettevõtetega seotud rahandust ning investeeringuid, mida on hakatud kutsuma hoopiski finantsjuhtimiseks (financial management). Oluline koht on ka panganduse temaatikal ettevõtja seisukohalt ehk sisuliselt pangateenustel. Ettevõtte rahandustöö on tihedalt seotud bilansi juhtimisega. Bilansiga seotud otsused võib jagada üldjuhul kaheks: investeerimisotsused ja finantseerimisotsused. Investeerimisotsused on ressursside paigutamisega seotud otsused (ettevõtte varade portfelli koostamine) ning finantseerimisotsused on s...
statement aruanne 666. hire-purchase company järelamaksufirmad (?) 667. stock aktsia/aktsiakapital *U15 668. monetary obligations rahalised kohustused 669. public-law functions avalik-õiguslikud funktsioonid 670. time limit tähtaeg 671. inter alia muuhulgas 672. taxpayer maksumaksja 673. to collect administratively koguma administratiivselt (???) 674. impose kehtestama 675. refer viitama 676. allowance soodustus 677. applied rakendatud 678. income tax tulumaks 679. value-added tax (VAT) käibemaks (ainult EU maades) 680. social tax sotsiaalmaks 681. land tax maamaks 682. gambling tax hasartmängumaks 683. excise duties aktsiisimaksud 684. packaging pakend(i) 685. city or rural municipality council linna- või vallavolikogu 686. head tax peamaks 687. sales tax käibemaks 688. advertising tax reklaamimaks 689. boat tax veesõidukimaks 690. entertainment tax meelelahutusmaks 691...
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...
1 Kas jõukam inimene ohverdab maksumaksmisega vähem või rohkem kui vaesem?........4 Eesti maksusüsteem................................................................................................................5 Eesti maksud.......................................................................................................................5 Maksustamise üldised põhimõtted......................................................................................... 6 Maksusüsteemi stabiilsus...................................................................................................7 Maksukoormus................................................................................................................... 8 Maksusoodustused...
Gross Domestic Product (GDPr 99 Center of Population 71 Land Use 99 Percent Change in State Population, 1990-2000 .71 Climate 100 United States Economy Precipitation 100 Per Capita Income 72.-73 Veqetatio n> 101 -, Persons Below the Poverty Level .73 Environmental Issues: Deforestat ion, Desertification, Canada Political 74 Acid Ra in ; 101...
Bermuda Click to edit Master text styles Second level Third level Fourth level Fifth level Bermuda (officially, the Bermuda Islands or the Somers Isles) is a British overseas territory in the North Atlantic Ocean Located off the east coast of the United States, it is situated around 1,770 kilometres northeast of Miami, Florida, and 1,350 kilometres south of Halifax , Nova Scotia, Canada. The nearest landmass is Cape Hatteras, North Carolina, about 1,030 kilometres west-northwest. It is the oldest and most populous remaining British overseas territory, settled by England a century before the Acts of Union created the United Kingdom of Great Britain. Bermuda's first capital, St. George's, was settled in 1612 and is the oldest continuously inhabited English t...
Early career (19621969) Dwight became a weekend pianist at the nearby Northwood Hills pub, playing on Friday, Saturday and Sunday nights. He played everything from Jim Reeves country songs "He'll Have to Go" to Irish tribute numbers "When Irish Eyes Are Smiling," old pub favourites such as, "Roll Out The Barrel," hits of the day, "King of the Road," and songs he had written himself. He received a modest, steady income and substantial tips. "During that whole period, I don't think I ever missed a gig," he said later. A stint with a short-lived group called the Corvettes rounded out his time. In 1964, Dwight and his friends formed a band called Bluesology. At the age of 15, with the help of mother Sheila and stepfather "Derf", Reginald By day, he ran errands for a music publishing company; he divided his nights between solo gigs at a London hotel bar and working with Bluesology...
Kennedy´s response - warning the Soviets October 28 - an agreement is made Keenly discussed issue of Cold War The closest the world ever came to nuclear war · Lyndon Johnson and "Great Society" In office: 1963 69 Eliminate poverty: tax cuts Spread the benefits of prosperity to all Health programmes: Medicare-for elderly, Medicaid- for poor Funds for private and public schools 1965- Department of Housing and Urban Development Aim: loans for low income people to buy, renovate a house · Civil Rights Movements Montgomery bus boycott in Alabama Rosa Parks is arrested To abolish the bus segragation laws Private taxi plan Opposed by city officials and bus companies->Luther pays 500 $ Violence: bombing the homes of the blacks Forming of the Montgomery Improvement Association M L. King as the president à Southern Christian Leadership Conference (SCLC) Worked in South, ninviolent fight for civil rights Outcome:...
4 SISSEJUHATUS ''Usk, et üksikisiku tulumaks on kõige õiglasem maks tuleneb veendumusest, et see on kõige paremini kooskõlas inimese võimega maksta maksu. Puhastulu on mõõdupuu, millega saab hinnata inimese võimekust valitseda majanduslikke ressursse ning intuitiivselt tundub see olevat heaks indikaatoriks, mis peegeldab isiku võimet finantseerida riiki.'' /Goode,R. The individual Income Tax 1976, lk 11/ Tulumaksu olulisus tuleneb mitte ainult tema tähtsast osast fiskaal- ja sotsiaalpoliitikas, vaid ka tema suurest mõjust majandussubjektide käitumisele. Äri- ja isiklikke otsuseid tehes analüüsitakse erinevaid stsenaariume ja nendest tekkiva tulu suuruse muutumist maksude mõjul. Maksuplaneeringu käigus püütakse leida soodsaim variant soovitava arengu realiseerimiseks. Tulu maksustemise positiivseks küljeks peetakse nn...
Estonian Economy Estonians earn about half of the average European income , despite the fact that the economic growth during the recent years has been very fast and the differences have been diminishing. Although the extremely vigorous period of economic reforms is now over, the changes that Estonia is presently going through are far more extensive than those in the developed countries. The Estonian economy is diverse industry and transport, as well as commerce and different branches of services are all equally important. Due to the available natural...
Free trade agreements between the 2 nations have increased trade by eliminating tariffs. Each day approximately US$1 billion worth of goods crosses the U.S.- Canadian border. To understand the scale of U.S.-Canadian trade, it is important to point out that the United States sends more products to Canada than it does to all of Latin America. Canada, Kärt Kalvet 8a Like Americans, Canadians tend to have high levels of disposable income . This disposable income drives the Canadian economy as consumers spend their excess wages on a variety of products and services. This creates demand for increased production and the development of new products, which also means more and better-paying jobs. Also like the United States, advertising has a major impact on Canadian consumer spending. Television is the number-one form of advertising in Canada....
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...