Investeerimisfondide tüübid: a) Kasvufond (growth fund) – paigutab investorite raha kasvuaktsiatesse; kõrge riskitasemega fond. b) Tulufond (income fund) – paigutab investorite raha võlakirjadesse või stabiilsete dividendiga kvaliteetaktsiatesse; väiksema riskitasemega fond. c) Väärtusfond (value fund) – paigutab investorite raha fundamentaalselt allahinnatud väärtpaberitesse. (Aktsiafond - keskmisest kõrgema riskitasemega fond; Võlakirjafond (intressifond, fixed income fund) - madala riskitasemega fond; Segafond - paigutab raha nii aktsiatesse, võlakirjadesse kui deposiitidesse; Rahaturufond (money market fund) - madala riskitasemega ja kõrgele likviidsusega fond, paigutab raha rahaturu instrumentidesse ja pangahoiustesse; Indeksfond (index fund, börsil kaubeldav indeksaktsia) – paigutab raha väärtpaberitesse, jälgides teatud turuindeksi koosseisu; Regionaalne fond - paigutab raha konkreetse geograafilise piirkonna väärtpaberitesse;
põhinõuded kehtestatakse raamatupidamise seadusega ning mida täiendavad Raamatupidamise Toimkonna juhendid. 2. Juhend RTJ 2 lähtub SME IFRSi peatükkidest 2 ,,Põhimõtted ja alusprintsiibid" (,,Concepts and Pervasive Principles"), 3 ,,Finantsaruannete esitus" (,,Financial Statement Presentation"), 4 ,,Finantspositsiooni aruanne" (,,Statement of Financial Position"), 5 ,,Koondkasumiaruanne ja kasumiaruanne" (,,Statement of Comprehensive Income and Income Statement"), 6 ,,Omakapitali muutuste aruanne ning kasumi-ja jaotamata kasumi aruanne" (,,Statement of Changes in Equity and Statement of Income and Retained Earnings"), 7 ,,Rahavoogude aruanne" (,,Statement of Cash Flows"), 8 ,,Finantsaruannete lisad" (,,Notes to the Financial Statements") ja 33 ,,Seotud osapoolte kohta avalikustatav informatsioon" (,,Related Party Disclosures"). Juhend sisaldab viiteid konkreetsetele SME IFRSi paragrahvidele, millel juhendi nõuded tuginevad
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
TALLINNA TEHNIKAÜLIKOOL Majandusteaduskond Avaliku sektori majanduse instituut Majanduspoliitika õppetool Heleri Milber MAKSUPOLIITIKA VÕIMALIK ARENG EESTIS Referaat ...
23 MAX-MIN meetod: sammud 1 ja 2 • Andmed • SAMM 1 • SAMM 2 24 Samm 3 ($2 x 400 event-playing hours) + $1,000 = $1,800 Kontrolli! 25 Tasuvuspunkti analüüs • Kogukulud = Muutuvkulud + Püsikulud Full cost = Variable costs + Fixed costs • Tegevuskasum = Müügitulu–Kogu (tegevus)kulud • Netokasum = Tegevuskasum – Tulumaksud Net profit = Operating profit – Income taxes For use with Management Accounting for Business 5e By Colin Drury 1408060280 © 2013 Cengage Learning Lineaarne kulu-maht-kasum (KMK) mudel 1. Eeldatakse, et muutuvkulu ja müügihind ühiku kohta on konstantsed. 2. Tegemist ainult ühe tasuvuspunktiga, kasum kasvab müügimahu kasvades. 3. Ei eeldata, et väljendatakse korrektset kulude-mahu-kasumi seost üle erinevate müügimahtude. Eesmärk on anda objektiivne
living in rural areas and a significant proportion of total Saudi employment was in agriculture. Apart from the strategic significance of increasing domestic food production for a growing population, the planned development of agriculture fulfills other important roles. It generates employment both within the sector and in closely related agro-industries. It contributes to the diversification of the economic base and to import substitution, while raising income levels and improving rural living standards for both settled and nomadic communities alike. This has a positive influence on the population balance and helps to prevent population drift to urban centers. A further important aspect of agricultural development in the Kingdom is its role in maintaining the ecological balance through combating desertification. Something interesting Sixty million years ago, a thick layer of limestone was slowly formed at the bottom of a shallow sea
298. keep to the peace obligation 299. reinstatement ennistamine (restoration of employment, or to a former ränk or condition) 300. to reimburse to repay or compensate someone for (money already spent, damage, losses) hüvitama 301. social security law sotsiaalhooldusõigus 302. incapacity for work töövõimetus 303. occupational accident = work accident tööõnnetus 304. occupational disease kutsehaigus 305. loss of income saamata jäänud tulu 306. right to state assistance õigus riigi abile 307. disability to work 308. loss of a provider toitjakaotus (a person who supports a family) 309. social insurance sotsiaalkindlustus 310. social assistance sotsiaalabi 311. depend on the former income sõltub eelnevast sissetulekust 312. insured event (social risk) occurs kindlustatud sündmus juhtub 313. social benefit sotsiaaltoetus 314
g) Issuance and cancellation of procurement; h) Approval of annual results; i) Selection of an audit; 12 CYAN MAGENTA YELLOW BLACK 12 g) Reorganization and liquidation of a company. 6. In a limited liability company the meeting makes decisions on the following issues apart from those spelled out in Paragraph 5 of this Article: a) Identification of principles of distribution of profit among the management, participation in general income and issuance of pension; b) Application of those additional rights which is assigned to the company from the day of its registration or is anticipated in the management of the company against the director or/and the partner, as well as representation of the company in the judicial proceedings that are carried out against the directors; c) Require to make a contribution; d) Return of extra contribution;
along with her husband. In 1992 a series of disasters struck the royal family, with a damaging fire in the state apartments at Windsor Castle, and the announcement of the formal separation of Prince Charles from his wife Diana, Princess of Wales, and of Prince Andrew from his wife, Sarah. In the same year, Elizabeth made private enquiries about the possibility of paying a voluntary tax on her personal income, and in February 1993 the government duly announced that she would be subject to normal tax rules. In December 1995 Elizabeth wrote to Prince Charles and Princess Diana urging them to divorce, following the Princess's public statements about their marriage, which led to formal divorce proceedings being instituted. The couple were formally divorced on August 28, 1996. Following the death of Diana from injuries received in a car crash in Paris on August 31,
8. buy on credit - You can use this kind of buying if you don't have enough money to. To purchase, on a promise, in fact or in law, to make payment at a future day. 9. reduction - Discount. For example you get 5 euros off because you are a student. 10. give a refund refunded money on st that you have bought , but you need to retur it 11. fee money payd to a school or a lawyer 12. fare money payd to a journey 13. income tax tax collected on wages ans salariess 14. inhertance tax tax collected from what people inharit from others 15. excise duties tax that must be paid on goods imprted from other countries 16. VAT value added taxe, is a tax paid on goods and services when hey are bought or purcased. 17. corporation tax payd on comapnies profits. 18. tax rebate money that you will reasave when you pay do mutch taxes 19
Bulgaria 38 Italy 45 Thailand 49 Malta 80 China 84 Kuwait 101 India 130 Libya 188 Source: doingbusiness.org www.investbg.government.bg TAXATION RATE Income Tax (%) Social Security (%) Country Corporate Individual Employer Employee VAT (%) Bulgaria 10 10 17.9-18.5 12.9 20 Serbia 15 10-20 16.9 16.9 20 Romania 16 16 28.45 16.5 24 Hungary 10 / 19 16 28.5 18.5 27 Czech Rep
gross domestic product (GDP). 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.
in, including how well you drive your car. You have a self-concept for how well you do your work, and for how well you do each part of your work. You have a self- concept for how much money you make and how well you save and invest it. This is a critical area. The fact is that you can never earn much more or less than your self-concept level of income. If you want to make more money, you have to change your beliefs about yourself relative to income and money. This is an important part of this book. ■ CHANGE YOUR BELIEFS In every case, if you want to change your performance and your results in any area of your life, you have to change your self- concept—or your beliefs about yourself—for that area. Fortu-
Investeerimismõisted Aktsia - väärtpaber, mis näitab selle omaniku õigust osale ettevõtte varast ja kasumist. Börsil kaubeldav fond (ETF)- Väärtpaber mis järgib indeksit, toorainet, mõnda varaklassi nagu indeksfond, kuid on börsil kaubeldav. ETF-e on võimalik osta võimendusega ning müüa lühikeseks. Kõige enam tuntud börsil kaubeldav fond on SPDR, mis järgib SP500 indeksi liikumist ja selle sümbol on SPY. Dividend - Osa ettevõtte kasumist, mis makstakse lihtaktsiate ja eelisaktsiateomanikele. Dividendi väljamaksu kordaja - Iseloomustab, milline osa puhaskasumist makstakse välja dividendidena Dividendipäev - Dividendide väljakuulutamisel määratakse ex-dividendi kuupäev. See tähendab, et kõik kes selle päeva alul aktsiaid omavad saavad dividende. Ex-dividendi kuupäeval tehtud tehingute puhul saab dividende müüja, mitte ostja. Ex-dividendi kuupäeva lähenedes aktsiahind tõuseb. Ex- dividendi kuupäeva...
music, new musical genres, and the development of musical instruments. The most important music of the early Renaissance was composed for use by the church--polyphonic (made up of several simultaneous melodies) masses and motets in Latin for important churches and court chapels. By the end of the sixteenth century, however, patronage was split among many areas: the Catholic Church, Protestant churches and courts, wealthy amateurs, and music printing-- all were sources of income for composers. Literature Printing press: William Caxton was the person who introduced printing in England. Before that, the books were written out in longhand, what meant a very slow jog. With the printing , it was possible to produce books in large numbers and in a short amoun of time. That way, more people could learn to read and write. The oral tradition began to loose power both in literature and in the Church affairs.
Full courses of study offer the degree of Bachelor of Art or Science. Most degree courses at universities last three years, language courses 4 years (including year spent aboard). Medicine and dentistry courses are longer (5-7 years). Students may receive grants from the Local Education Authority to help pay for books, accommodation, transport, and food. This grant depends on the income of their parents. Most students live away from home, in flats of halls of residence. Students don't usually have a job during term time because the lessons called lectures, seminars, classes of tutorials (small groups), are full time. However, many students now have to work in the evenings. University life is considered «an experience». The exams are competitive but the social life and living away from home are also important. The social life is excellent with a lot of
Inclusion of sponsors helps to reduce prices of services and attracts more customers. Also helps to broaden the range of services. First-rate service helps the clients to relax which is very important when working with horses. Also helps to reach the goals that were set (good mood, unforgettable emotions, strengthens muscles, reduces fear and so one) According to the prognosis of the plan in the first year the business income in the first year will be around 900 000 EEK. Calculations show that it is necessary for the business to earn at least 50 000 EEK in a month to function properly. To start this business it needs an investment of 390 000 EEK. For the price of 210 000 EEK will be acquired basic assets. 180 000 EEK will be needed for repairing and for primary expenses. The finances will be received from bank. Also the author of this project will do
Employees cannot waive their right to the aforesaid holidays. Wages – the salary agreed upon the individual employment agreement cannot be lower than the salary contained in the applicable Collective Agreement, where applicable. Salary is usually paid in 12 months instalments. Additional instalments (13th and 14th instalment) may have to be paid pursuant to the applicable Collective Agreement. The employer must withhold the income tax and the social security contributions on behalf of the employee and pay the relevant sums to the competent Tax and Social Security authorities. Probationary period – under the individual employment contract a newly engaged employee may be subjected to probationary period. During this period each of the parties may terminate the contractual relationship at will without any burden to provide a prior notice. If a probationary term is agreed for a minimum term, the right of
2. SKP ja rahvatulu Antud teemas keskendutakse neljale SKP ja rahvatulu allikate ja kasutamisega seotud põhiküsimusele. 1. Makromajandusliku kogutoodangu determinandid: tootmistegurid ja tootmisfunktsioon. Suletud majanduse korral on vaatluse all: · majandusagentidena kodumajapidamised (KMP), · firmad ja · valitsus (avalik sektor) ning millede vastastikused seosed avalduvad · toodanguturgudel, tootmisteguriturgudel ning finantsturgudel. Kodumajapidamised KMP olles tootmistegurite omanikud, teenivad tulusid tootmisteguriturgudel (markets for factors of production, mida kasutavad selleks, et tasuda avalikule sektorile makse, osta toodanguturgudelt tarbimiseks vajaminevaid tooteid ja teenuseid ning finantsturgude abil paigutada oma tulude ülejäägid säästudena näiteks pankadesse või osta väärtpabereid. Firmad seevastu saavad tulu valmistatavate toodete, teenuste müügist ning nende kulutused o...
Usually when you buy something in a shop you pay for it outright 8. Buy on credit - if you get something from the shop right now and pay later 9. Buy in bulk - if you buy many things at the same time; you can get a discount 10. Give a refund - money that seller will give you back if you bought something and you want to return it and you have a receipt 11. Fee - money that you pay for some service that you get 12. Fare - money that you pay to get somewhere( for a journey) 13. Income tax - the tax that the government collects on wages and salaries 14. Inheritance tax - the tax that the government collects if people inherit something from others 15. Excise duties - customs that have to be paid on things that are imported from other countries 16. VAT - value added tax which is paid when you buy or purchase something 17. Corporation tax - companies tax on their profits 18. Tax rebate - money that you have given back if you paid too much tax 19
SISUKORD SISSEJUHATUS................................................................................................................. 2 1.MÕISTED...................................................................................................................... 3 1.1Aktsia mõiste.......................................................................................................... 3 1.2Investeerimise mõiste............................................................................................. 3 1.3Tähtsamad investeerimismõisted............................................................................4 2.MIKS INVESTEERIDA AKTSIATESSE?.............................................................................. 5 2.1Aktsiate liigitamine................................................................................................. 6 2.2 Aktsiate plussid ja miinused.............................................
people and therefore big companies have to be more planet friendly because otherwise many people would not buy their products and buy something more economically friendly, in this case Coca-Cola. That shows how one company can be a gamechanger to other companies and talks loudly about the influence of Coca-Cola Company. Previously mentioned example was just one specific example how much power can one company have. On the wider scale Coca-Cola Company creates many jobs and gives income to people in every region of the world and that in general boosts the economy of the world. Last year 61 thousand people (a huge downgrade from 2012 when 150 thousand people worked for the company) worked for Coca-Cola Company and created a revenue of 35 billion U.S dollars worldwide when the Estonian state budget for 2018 is only 10,58 billion euros (Statista). Other than generating jobs and money Coca-Cola Company has a huge role in politics as well
Production and supply of goods according to the demand will help to reduce bullwhip effect. To implement this strategy, it is important to analyze the statistics of consumers who demand the particular product. For example, if the product involved is a shaving cream, it is important to estimate the number of men in a particular region who might use shaving cream. This can be found by deducting the number of woman and children in the area of demand. There are several other factors such as income, age, price, preferences, customer satisfaction, etc., that determine the demand which needs to be analyzed in order to prevent bullwhip effect. Reduce Variability in the Supply Chain The reducing variability concept is simple and it will be clear from the following example. Suppose, there is a bike manufacturing company X which manufactures three different types of bikes, but produces same type of tires for their bikes. X supplies the bikes to a
eastcapital.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,
four albums simultaneously in the American Top 40. 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
- Objective convergence - Regional competitiveness and employment - Territorial cooperation European Social Fund Main financial instrument for supporting employment in the member states of EU - Improving human capital - Access to employment and sustainability - Increasing the adaptability of workers and firms - Imrpovind the social inclusion The Cohesion Fund - Member states with a gros national income less than 90% of the acerage receive a 69,5 billion for investment programmes Trans national territorial cooperation Baltic Sea programme
Investeerimisfondide tüübid Kasvufond (growth fund) – paigutab investorite raha kasvuaktsiatesse; kõrge riskitasemega fond Tulufond (income fund) – paigutab investorite raha võlakirjadesse või stabiilsete dividendiga kvaliteetaktsiatesse; väiksema riskitasemega fond Väärtusfond (value fund) – paigutab investorite raha fundamentaalselt allahinnatud väärtpaberitesse. Aktsiafond - keskmisest kõrgema riskitasemega fond Võlakirjafond (intressifond, fixed income fund) -madala riskitasemega fond Segafond - paigutab raha nii aktsiatesse, võlakirjadesse kui deposiitidesse Rahaturufond (money market fund) - madala riskitasemega ja kõrgele likviidsusega fond, paigutab raha rahaturu instrumentidesse ja pangahoiustesse Indeksfond (index fund, börsil kaubeldav indeksaktsia) – paigutab raha väärtpaberitesse, jälgides teatud turuindeksi koosseisu Regionaalne fond –paigutab raha konkreetse geograafilise piirkonna väärtpaberitesse
Investeerimisfondide tüübid Kasvufond (growth fund) paigutab investorite raha kasvuaktsiatesse; kõrge riskitasemega fond Tulufond (income fund) paigutab investorite raha võlakirjadesse või stabiilsete dividendiga kvaliteetaktsiatesse; väiksema riskitasemega fond Väärtusfond (value fund) paigutab investorite raha fundamentaalselt allahinnatud väärtpaberitesse. Aktsiafond - keskmisest kõrgema riskitasemega fond Võlakirjafond (intressifond, fixed income fund) -madala riskitasemega fond Segafond - paigutab raha nii aktsiatesse, võlakirjadesse kui deposiitidesse Rahaturufond (money market fund) - madala riskitasemega ja kõrgele likviidsusega fond, paigutab raha rahaturu instrumentidesse ja pangahoiustesse Indeksfond (index fund, börsil kaubeldav indeksaktsia) paigutab raha väärtpaberitesse, jälgides teatud turuindeksi koosseisu Regionaalne fond paigutab raha konkreetse geograafilise piirkonna väärtpaberitesse
Also there is really good infrastructure and USA has capitalist mixed economy. The United States is the biggest importer of goods and third goods exporter in the world. Top trading partners are Canada, China, Japan and Germany. The economy is postindustrial, with the service sector contributing 67.8% of GDP, though the United States remains an industrial power. The leading business field by gross business receipts is wholesale and retail trade; by net income it is manufacturing. Chemical products are the leading manufacturing field. The United States is the third largest producer of oil in the world, as well as its largest importer. It is the world's number one producer of electrical and nuclear energy, as well as liquid natural gas, sulfur, phosphates, and salt. Coal mine in USA. The United States has 27% of global coal reserves. 12 Conclusion
recently. Hispanic Americans (aka Latinos) they are of Mexican, Puerto Rican and Cuban origin; the largest ethnic minority in the US; African Americans they are of Western African origin (slavery); it is the second largest ethnic group in the US; issues of Tokenism and racism Asian Americans the main countries of origin are China, Japan, Korea, India and The Philippines; it is the fastest growing race group; their income and education levels are higher than average. 5. Those terms (Melting Pot, Mosaic, Salad Bowl and Pot of Stew) are used because America has become a "nation of nations", which means that you either can distinguish separate ethnic groups clearly or you cannot as they have combined and changed over the years so much. 6. The three branches of government are: - The Congress The Legislative Branch - The President The Executive Branch
Also with educational achievement* & knowledge, up to .8 Other factors important: motivation & culture Perceptual- Processing Working · Social status and income Verbal organisational speed memory IQ and parental socioeconomic status (SES) correlated Both have some effect on own SES and income Vocabulary Picture Coding speed Arithmetic
Eesti: madalaim kapitalimaks 6% ja kõrge tööjõumaks (ca 58%). Maksude ja tulusiirete social transfers seosed (nt): mõlemaid on vaja arvesse võtta, eriti riike võrreldes Countrries A & B have compulsory employer’s contributions to the sick fund. A decides to abolich the tax and force employers to pay directly to qualified individuals. Result: Country A has smaller social spending than country B A & B do not tax old age benefits. B decides to impose income tax to retirees, but to increase the benefit level to keep income level stabile. Result: Social spending increases in country B B has a minimum flat rate public pension but gives large tax advantages on contributions to the private pension plans. Result: B has low social spendings. Heaolurežiimide erinevused ressursside kogumisel: 19
Weibel et al. 2009) helps us to to that. What pay-for performance aims to do, is that it should boost public sector performance, as it does in private sector. The aim is to affect and motivate civil servants in a way, that they make “better” decisions. Pay-for performance supporters believe that this kind of motivation makes civil servants to make more quality work. This kind of external motivation produces competition and this puts servants in a position- when they want this extra income they need to work harder, better and be the best. Driven from this, the main argument that pay-for performance supporters brings out is that, this tool will raise the quality of decisions. Either organisational or individual. It is believed, that through this kind of motivation civil servants will be more willing and motivated to do better work. So in very banal way we could say that if we pay more, or extra for civil servants they will do better decisions and they will work better. (Of course
1. UN as a world organization The United Nations officially came into existence on 24 October 1945, when the UN Charter had been ratified by a majority of the original 51 Member States. The day is now celebrated each year around the world as United Nations Day. The purpose of the United Nations is to bring all nations of the world together to work for peace and development, based on the principles of justice, human dignity and the well-being of all people. It affords the opportunity for countries to balance global interdependence and national interests when addressing international problems. There are currently 192 Members of the United Nations. The Aims of the United Nations: -To keep peace throughout the world. -To develop friendly relations between nations. -To work together to help people live better lives, to eliminate poverty, disease and illiteracy in the world, to stop environmental destruction and to encourage respect for ea...
R., Morss E. R. Measuring tax effort in developing countries. - IMF Staff Papers, 1967, No. 14, pp. 478499. 16. Majandusülevaade. Rahandusministeerium. http://www.fin.ee/ 17. Musgrave, R. A. Fiscal systems. New Haven CT: Yale University, 1969. 17. Musgrave, R. A. Tax reform in developing countries. - The theory of taxation for developing countries. New York: Oxford University Press and World Bank, 1987. 18. Raju, O. Estonian`s experiment in abolition corporate income tax. Economics and Management. Kaunas Faculty of Humanities, Vilnius University. 2001, No 1(4), pp. 82-87. 27 19. Riigieelarve eelnõu. Tallinn, 1996. 20. Riigieelarve eelnõu. Tallinn, 1999. 21. Riigieelarve eelnõu Tallinn, 2000. 22. Riigieelarve eelnõu Tallinn, 2001. 23. Riigieelarve eelnõu Tallinn, 2004 24. Tanzi, V
There is a large body of laws that have never been codified known as common law. 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
the United States have a combined turnover that is three times the value of Finland's total exports to the United States. 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
was long, but these difficulties pale in comparison to the problems that have not yet been tackled in terms of achieving real implementation of its provisions throughout the territory of the People's Republic of China (PRC). China's accession surely presents the world trading system with opportunities, but also poses the challenge of integrating a market with strong structural, behavioural and cultural constraints. The government emphasizes personal income and consumption by introducing new management systems to help increase productivity. The government also focuses on foreign trade as a major vehicle for economic growth, which led to 5 Special Economic Zones (SEZ: Shenzhen, Zhuhai, Shantou, Xiamen, Hainan Province) where investment laws are relaxed so as to attract foreign capital. Since the 1990s, SEZs and similar concepts have been expanded to major Chinese cities, including Shanghai and Beijing
T+2L 30,1 45 54,1 69,6 75,7 78,3 M+L 52,5 56 65,5 69,2 75,9 76,9 M+2L 75,2 81 85,4 90,5 94,3 97,7 2T+M+L 21,2 23 33,4 35,5 46,2 48,4 2T+M+2L 31,4 37 45,8 50,9 55,6 58,8 Allikas: Luxembourg Income Study; ESA leibkonna sissetulekute ja kulutuste uuring, 1997. 19
ETTEVÕTTE MAJANDUSARVESTUSE SÜSTEEM: 1. FINANTSARVESTUS (Financial Accounting) 2. MAKSUARVESTUS (Tax Accounting) 3. KULUARVESTUS (Cost Accounting) 4. JUHTIMISARVESTUS (Management Accounting) 5. FINANTSPLANEERIMINE (Financial Planning) 6. FINANTSANALÜÜS (Financial Analysis) 7. SISEKONTROLL (Internal Audit) 8. AUDIITORKONTROLL (Auditing) Juhtimisarvestus on ettevõtte eesmärkide saavutamist toetava informatsiooni identifitseerimine, mõõtmine, kogumine, ettevalmistamine, analüüsimine, interpreteerimine ja vahendamine Juhtimisarvestuse süsteem peaks varustama õigeaegse ja täpse informatsiooniga, mis aitab juhtida kulusid, mõõta ja tõsta tootlikkust ning täiustada tootmisprotsesse. Juhtimisarvestuse süsteem peaks ka välja tooma toodete täpsed omahinnad, et saaks teha hinnaotsuseid, esitleda uusi tooteid, loobuda vananenud toodetest ja vastata konkureerivatele toodetele. Juhtimisarvestussüste...
MR. BROWN: Let's forget all our troubles and go out to the theatre. There's a fine play on at the Coliseum. It's a good idea when you're feeling miserable to go out and give yourself a treat. It would cheer us up. MRS. BROWN: Well, I haven't had an outing 3 for months. Let's go. What's the use of worrying? Care killed the cat, but I'm not going to let it kill me. I'll be ready in a moment. But what a strange way to begin to economise! =============== 1. to make both ends meet=make income cover expenses. 2. extravagant = wasteful. 3. dress allowance=money a husband allows his wife to buy her clothes with. 4. I had hardly a rag, etc. = sometimes said by ladies to justify expenditure on clothes. A FRIENDLY VISIT The other evening, Mary and I were reading in the sitting-room when the bell rang. The maid answered the door and showed in our neighbour, Mr. Thomas Smith. Our families are very friendly. He calls me by my nickname, Bill; though my real name is William. I call
· Family households tend to be larger · Education lower More likely to be unemployed · More likely to work in service occupations, less in managerial or professional occupations · Earn less than non-Hispanic white laborers. More likely to live in poverty *Mexico = Three ethnic divisions: People of European descent c. 10% - tend to be among the wealtlhy elite · Pure-blooded Indians about a third of the population at the other end of the income scale · Most people people of mixed Spanish and Indian blood *Mexican Americans = · The lands ceded by Mexico in 1848 contained only 75,000 Spanish speakers · For years the border was unpatrolled · People worked in Texas, but there was no mass migration further north · Great migration to the US began in the 1960s · 2011 35.6 mln Mexican Americans about 64% of all Hispanics in the US
help motivate current employees OO3 Financial Perspective Objectives Measures Targets Initiatives 2013, 2014, 2015 Increase profits Profit growth 7%, 20%, 35% Product deliverance Increase income Revenue growth 10%, 25%, 40% Attainment of new customers, including international ones Improve development expense Return on Investment 5%, 15%, 25% Increase amount of time employees spend in the office RoI Increase the number of employees simultaneously in the office
statement) kajastab raamatupidamiskohustuslase eelarveperioodi rahavoogusid (raha ja raha ekvivalentide laekumisi ja väljamakseid). 2.2.3. Eelarvestatud bilanss Eelarvestatud bilanss (budgeted balance sheet) kajastab eelarveperioodi alg- ja lõppkuupäeva seisuga raamatupidamiskohustuslase finantsseisundit (vara, kohustusi ja omakapitali). 2.2.4. Eelarvestatud kasumiaruanne Eelarvestatud kasumiaruandes (budgeted income statement) eelarvestatakse raamatupidamiskohustuslase eelarveperioodi majandustulemust (tulusid, kulusid ja kasumit või kahjumit). Olemasoleva info alusel saame koostada eelarvestatud kasumiaruande kuni ärikasumini. Pärast finantseelarvete koostamist saab koostada eelaervestatud kasumiaruande lõpuni. Eelarvestatud kasumiaruande vormi valikul on eesmärk valida vorm, mis on võimalikult sarnane edaspidises organisatsiooni aruandluses kasutatava kasumiaruande vormiga. Soovitav
PROXIMITY - nearness in place, time, order, occurrence, or relation - lähedus, ligidus (dictionary.com) 110. RECOGNISE - automatically identify and respond correctly to - ära tundma, registreerima (Oxford Dictionary) 111. REGARDLESS - despite; not being affected by something - hoolimata, vaatamata (Cambridge Dictionary) 112. REQUIREMENT - A thing that is needed or wanted - nõudmine, nõue, tingimus (Oxford Dictionary) 113. REVENUE - the income that a government or company receives regularly - tulud, aastatulu (Cambridge Dictionary) 114. ROAMING - the use of a mobile phone service that you can connect to when you cannot connect to the one that you normally use, for example if you are in another country - välisvõrgu kasutus (Cambridge Dictionary) 115. SCENARIO - a description of possible actions or events in the futuure stsenaarium (Cambridge Dictionary) 116
The 1866 peasant township law freed the peasants' local government councils from the landlords' authority and granted them extensive rights to decide their own economic and social affairs. In the 1860s, Estonian peasants began buying farmsteads from the estates, at free market prices. Due to the shortage of land and the large number of buyers, the prices were much higher than in Russia. The peasants made use of long-term bank credits, which they later paid back from income received from growing flax and potatoes. By the end of the 19th century, the peasants in South Estonia (Livonian province) possessed over 80% and in North Estonia (Estonian province) 50% of the available farmland. Influenced by the French Revolution, the ideas of Romanticism and the newly emerging German national consciousness, the mid-19th century also witnessed the national awakening of the Estonians. The leading force in the Estonian national movement was the new elite
on aruannete seosed jms. Vastasel korral võidakse anda ettevõtte majandustegevusele vale hinnang. Järgnevalt juhitakse tähelepanu mõningatele raamatupidamise aspektidele. Bilanss (balance)14 on aruanne, milles on toodud varad, kohustused ja omakapital. Bilanss on üles ehitatud likviidsuse seisukohast lähtudes: Lääne-Euroopas esitatakse bilansikirjed likviidsuse kasvamise suunas, Eestis aga vastupidi. Kasumiaruanne (profit and loss account, income statement)15 on finantsaruanne, kus kajastatakse aruandeperioodi tulud ja kulud ning tuuakse välja kasum või kahjum. Kasumiaruanne on enamasti kulude detailne aruanne, sest tululiike on väga vähe. Eestis on kasumiaruandel kaks skeemi: esimene on üles ehitatud kululiikide, teine funktsioonide järgi. Finantsaruandluse analüüsi teoorias on hinnangu andmisel oluline eristada rahalisi ja mitterahalisi kulusid.
and the Scottish Parliament at Holyrood in Edinburgh. The United Kingdom Parliament retains power over a set list of areas explicitly specified in the Scotland Act 1998 as reserved matters, including, for example, levels of UK taxes, social security, defence, international relations and broadcasting, with all other matters being devolved. The Scottish Parliament has legislative authority for all other areas relating to Scotland, as well as limited power to vary income tax, a power it has yet to exercise. The Scottish Parliament can give legislative consent over devolved matters back to Westminster by passing a Legislative Consent Motion if United Kingdom-wide legislation is considered to be more appropriate for a certain issue. The programmes of legislation enacted by the Scottish Parliament have seen a divergence in the provision of public services compared to the rest of the United Kingdom
industries give work to many people. The most important branches also include machinery and equipment. Paper and timber industries also employ many workers. Paper was first produced in Estonia in 1677 and it has retained its important role. Estonian furniture industry also has a long tradition. The electronics industry is one of the most promising branches in Estonia and the service sector has rapidly expanded . One tenth of the population receives income from agriculture, fishery and forestry. Food industry is largely based on local agriculture, although there has been a decrease in the importance of it lately. The reason is that farmers lack finances to modernize machinery and the increase in labour productivity has been limited. The production of milk and meat products is the main branch. In the countryside people breed dairy cattle, raise pigs and grow grain, potatoes and vegetables. The main crops are rye, oats,
Rahvusvaheline majandus 1. Väikeriigi eelised · Siseturg on homogeensed e. ühetaolised- majandussubjektidele kergemini mõistetav ja riiklikult paremini reguleeritav, · Välismõjudele reageerimispaindlikkus e. üldreeglina väikeriigis on väikseid ettevõtteid need on vähem inertsed, · Väikeriigi ühiskond on kokkuhoidvam ja terviklikum, · Otsustajate ja otsuse täitjate tihedam seotus. (suurim eelis)- kindlustab suurema selguse. · Võib välja kaubelda soodsamad kaubavahetus tingimused, · Finantseering avaldab suuremat mõju annab tugevama arengu. · Väike riik võib kaitsekulud väliste partnerite kaela veeretada, läbi NATO. · Väikses riigis on suurem võimalus kommunikatsiooni vahendite ja infrastruktuuri rakendamine. NT: Eesti katmiseks mobiilsidega kulus vähe aega. Teedevõrgustik ig...
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