Starteegiline juhtimine, eksamiks valmistumine Strateegilise üldjuhtimise tsükkel: kavandamine, korraldamine, kontroll Strateegiline plaanimine - on organisatsiooni sise- ja väliskeskkonna analüüsiprotsess, määramaks põhilised eesmärgid, mis aitavad äriühingul täita oma missiooni ja liikuda oma visiooni suunas. Starteegilise juhtimise tsükkel: visioon/mission, väärtused; teadmised, oskused; tegevused, tulemused-tagasiside. Strateegia on eesmärgistatud kavand, mis sobitab omavahel organisatsiooni ressursid, struktuuri ja kultuuri (tugevused, nõrkused) väliskeskkonna muutustega (võimalused, ohud). Strateegiline juhtimine on otsuste ja tegevuste kogum, mis kindlustab pikas perspektiivis äriühingu jätkusuutliku tulemuslikkuse. • Organisatsiooni seire, formuleerimise, elluviimise, hindamise ja kontrolli protsess. Strateegilist juhtimist iseloomustab: • Interdistsiplinaarsus Organisatsioon kui tervik • Fookus väliskeskkonnale Majan...
territooriumil ja välisfirmades tehtu arvesse ei lähe. Turuväärtus. Eestis 10 066 US$. (2001) ja 20,3 (2006) https://www.cia.gov/library/publications/the-world- factbook/geos/en.html Gross Domestic Product (purchasing power party) GDP(per capita) 2) RKT rahvuslik kogutoodang, on rahvatulu. On kõigi inimeste tulud e. kogu rahva tulud, mis teatud perioodi (aasta) kestel on saadud. Kogumaksumus. Gross National Product - GNP või Gross National Income - GNI 3) Energia tarbimine ühe elaniku kohta 4) Hõive tööhõive, inimeste osalemine majanduses. 5) Majanduse struktuur koosseis, tähtsus. 6) varustus sidevahenditega. Riigi arengutaset näitavad rahvastikku puutuvad (sotsiaal-demokraafilised) näitajad: 1)Inimarengu indeks näitaja (1,0 - 0,0), mille alusel võrreldakse riigi või rahva heaolu taset
who can be its member. 165 higher education institutions including universities, university colleges, specialist higher education institutions and other higher education colleges UCAS The Universities and Colleges Admissions Service (UCAS) is a UK-based organisation whose main role is to operate the application process for British universities. It operates as an independent charity, funded by fees charged to applicants and to universities, plus advertising income, and was formed in 1992 through the merger of the former university admissions system UCCA and the former polytechnics admissions system PCAS. Clearing is a way of matching universities needing students to students needing a university, and in 2016 it opened on Tuesday 5 July. If you didn’t receive an offer from any of the five universities you applied to, or find on results day that you didn’t get the grades you needed to
sissetulekute testita. Lastetoetus 45EUR on sisuliselt baassissetulek GMI (guaranteed minimum income) – elatusmiinimumile vastav sissetulek, määratakse sisstulekute testi ja töökohustuse või vabatahtliku töö kohustuse vm tingimuste juures. Eeldab nn sotsiaalse miinimumi arvutamist, miinimumpalga süsteemi jm (et tööandjad ei veeretaks tinglikult palga maksmise kohustust hoolekandele jms) Negatiivne tulumaks (negative income tax NIT) inglise poliitik Juliet Rhys-Williams propageeris seda 1940 aastatel, USA majandusteadlane Milton Friedman 1960/70 aastatel, 1980ndatel kehtestas president Mitterand selle Prantsusmaal (2 kuuks) --- Müüdid ja faktid eakate sotsiaalkindlustustest: Vanad inimesed on vaesed, riiklikud sotsiaalkindlustusprogrammid peavad tegelema eakate heaoluga NB! Kui sotsiaalpoliitika eesmärgiks on vaesuse leevendamine, siis tuleb
This is a final paper in which a combine method is used. In order to complete this research, semantic-differential survey has been carried out. The objects of study are women living in Estonia whose age is at least 25 years. 110 enquiries have been analyzed. As the results and conclusions of the final paper, it may be pointed out that the women from all over Estonia, who were examined, were mainly in the age group from 25 to 45 years. Majority of women has an income over 650€, which leads to a conclusion that compared to 2010th year’s statistical data, there has been a wage increase among working class. About clothing and consuming, women think it is necessary to go shopping every month. They spend on it from 1,5 to 20%, depending on their income. All the respondents like to perform their necessary purchases mainly from clothing stores, but Second Hand stores are becoming more and more popular also. Can be inferred: Kotler’s written statement in year
The Wars of the Roses lasted fron 1450-1485. Many nobles were killed, ordinary people knew and cared little about it. Government & Society. Language & Culture. Society was still based upon rank. At the top were dukes, earls & other lords. Below these were knights (most were not heavily armed fighters on horses, but ,,gentlemen farmers" or ,,landed gentry") who had increased their landholdings & improved farming methods. This class had grown in numbers. Edward I had ordered that all those with income of L20 a year must be made knights, so even some yeomen farmers became part of the ,,landed gentry", while many ,,esquires" who had served knights, now became knights themselves. Next to the gentlemen were ordinary freemen of the towns. By the end of the Middle Ages it was possible for a serf to become a freeman if he worked for 7 years in a town craft guild. Town offered to poor men to become rich & successful. At the same time many successful merchant families were obtaining farmland
Sequel (1865-66), which includes his famous elegy to Abraham Lincoln, `O Captain! My Captain!' Last years He spent the rest of his life working on the subsequent editions of Leaves of Grass, which grew to include 400 poems. His literary achievements were largely disregarded by the public of his day, which was shocked by his frankness in sexual matters and his rough working man image. He held a series of minor posts in Washington and struggled to survive on a meagre income. In 1873 he suffered a paralysing stroke. He continued to add to Leaves of Grass right up until his death in 1892. Works Farther of American poetry Whitman was the first distinctly Am voice in poetry. Like Mark Twain in prose, he broke with the British literary tradition which had influenced Am poetry up until that point. Style He was boldly experimental in his work. He believed that Am poetry should be like the country it represented free of restrictive rules and repression
provided by the bank and activated and used by the customer to intermediate the financial services. Wide range of equipment can be used for self-service purposes starting with the remotely located ATMs, automated depositories, and ending with the growing number of online banking terminals located within the bank's premises. First, self-service can be seen as a part of a bank's branch representation and it can be targeted solely at generating interchange income at third party locations under second strategy. The card payments are the example of the second strategy of self-service development. Uses of self-service machines, milj. of uses, Finland 500 450 400 350 Kyselyt 300 Tilisiirrot 250 Nostot 200 150 100
12. 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.
Kui t-statistiku väärtus ületab kriitilise (olulisuse tõenäosus p on ERNO: Average yearly earnings of other family members ($) väiksem kui olulisuse nivoo ), on vastav parameeter oluliselt nullist NEIN: Average yearly non-earned income erinev: tunnuse lülitamine mudelisse on põhjendatud. ASSET: Average family asset holdings (Bank account, etc.) ($) Vastupidisel juhul tuleks tunnus mudelist eemaldada ja viia läbi uue AGE: Average age of respondent mudeli hindamine. DEP: Average number of dependents
natural ingredients. We were the first international cosmetics brand to be awarded the Humane Cosmetics Standard for our Against Animal Testing policy. And we have our own fair trade programme called Community Trade, making us the only cosmetics company with such an extensive commitment to trading fairly. Community Trade now works with 31 suppliers in 24 countries, providing over 15,000 people across the globe with essential income to build their futures. The Body Shop is a leader in the trend towards greater corporate transparency, and we have been a force for positive social and environmental change through our lobbying and campaigning programmes around our five core Values: Support Community Trade, Defend Human Rights, Against Animal Testing, Activate Self-Esteem, and Protect Our Planet. We also have our own charity, The Body Shop Foundation. Launched in 1990 (registered charity no
SISUKORD: Sissejuhatus.............................................................................................................................. 2 Maksebilanss........................................................................................................................ 3 Maksebilansi koostamise põhimõtted.................................................................................. 5 Eesti maksebilanss 2011 aasta I kvartalis.............................................................................6 Kokkuvõte.......................................................................................................................... 16 Kasutatud allikad:...............................................................................................................17 Sissejuhatus Minu referaadi teemaks on Eesti maksebilanss. Antud referaadis kirjutan Eesti maksebilansist 2011 aasta I kvartalis. Et üldse a...
sustainability performance also has a place in mainstream financial reports. Despite the growing overlaps between sustainability and financial reporting, the greatest challenge in bridging financial and sustainability reporting lies in translating economic, environmental, and social performance indicators into measures of financial value. As a rule, financial analysts are interested in information that is: material to the business (representing a measurable change in income or revenue in a business segment); provided in financial measures; and forward looking (can provide insight into trends in business performance). Performance indicators used in sustainability reporting often do not directly meet all of these criteria. One critical reason for linking sustainability performance indicators with conventional financial reporting is to provide data in denominations and terms that are consistent with financial reporting. 7
TARTU ÜLIKOOL Majandusteaduskond AVATUD ÜLIKOOL SISSEJUHATUS ETTEVÕTTEMAJANDUSSE MAJANDUSARVESTUS Koostanud lektor Kertu Lääts Tartu 2004 1. MAJANDUSARVESTUSE OLEMUS Majandusarvestus on oma iseloomult teenus. Tema peamine funktsioon on toota kvantitatiivset finantsinfot ettevõtte majandustegevuse kohta juhtimisotsuste vastuvõtmiseks. Ettevõtte omanikke ja juhatust huvitab eelkõige ettevõtte majandus- tegevuse tulukus, võlausaldajaid ettevõtte võimelisus täita oma kohustusi. Sellise info saamise tagab majandusarvestus. Majandusarvestus on plaanipärane tegevus, mis hõlmab ettevõtte majandussündmuste info identifitseerimist, mõõtmist, registreerimist, rühmitamist, töötlemist, säilitamist, analüüsimist ja edastamist juhtimise vajadusteks. Majandusarvestus toodab infot kahel eesmärgil: - otsuste tegemiseks ettevõttes või - aruandmiseks ettevõttevälistele isikutele. Seega info...
perioodi jooksul loodud teenuste ja kaupade lõpptarbimise kogusumma rahalises välhenduses · RKP rahvamajanduse koguprodukt antud riigi tootmistegurite poolt teatud perioodi (tavaliselt aasta) jooksul loodud lõpptarbimisega kaupade ja teenuste kogusumma rahalises väljenduses · SKT sisemajanduse kogutoodang (sisulist vahet neil ei ole) · RKT rahvamajanduse kogutoodang · GNI gross national income (=RKP) (Neil on siiski ka väike sisuline erinevus, pole päris sünonüüm) =KRT kogurahvatulu GNI = RKP + NCI (net capital inflow) intressid, dividendid · Eestis GNI = 87,4 % SKP-st · Suletud majanduses RKP = SKP · Avatud majanduses RKP = SKP + NFP · NFP (net factor payments) rahvusvaheliste tegurimaksete puhasväärtus Nominaalne ja reaalne SKP · Nominaalne SKP mõõdab kaupade ja teenuste väärtust jooksvates hindades
there is extensive case law in this area. Like the tax levied on inheritances, the tax treatment of gifts in money or in kind therefore comes within the compass of the Treaty provisions on the movement of capital, except in cases where the constituent elements of the transactions concerned are confined within a single Member State (C-11/07 Eckelkamp case, § 39). To make the grant of a tax advantage, such as the dividend exemption, relating to taxation of the income of natural persons who are shareholders subject to the condition that the dividends are paid by companies established within national territory constitutes a restriction on capital movements prohibited by Article 1 of Directive 88/361 (C-35/98 Verkooijen case, § 34-36). In relation to direct taxes, the situations of residents and of non-residents are not, as a rule, comparable. The position is different, however, in a case such as this one where the non-resident receives no
98. Mis on investeerimisfond ja tooge fondide erinevaid näiteid (nt indeksfond)? Investeerimisfond on rahaasutus, mis kogub kokku paljude investorite raha ja paigutab selle siis väärtpaberitesse. Investeerimisfond on finantsvahendaja, kes oma väärtpaberite (nt. võlakirjad, aktsiad) väljalaskmisel saadud raha investeerib edasi teiste emitentide finantsinstrumentidesse või muudesse varadesse (nt kinnisvara). Näiteks: Võlakirjafond, intressifond (bond fund, fixed income fund) paigutab raha pikemaajalistesse ja lühemaajalistesse võlakirjadesse. Võrreldes rahaturufondiga on suurem kaal pikemaajalistel võlakirjadel. Suhteliselt madala riskitasemega fond. Intressifondid paigutavad raha kõikvõimalikesse võlakirjadesse, s.o väärtpaberitesse, mis annavad fikseeritud tulu. Tüüpilise intressifondi eesmärk on teenida jooksvat tulu (kupongimaksed), säilitades alginvesteeringu väärtuse. Selline fond sobib investorile, kes elab investeeringult
Põhivara kulum Omakapital ktsiakapital kasum muu Varade väärtus ettevõtte väärtus Vahendite kasutus vahendite allikad Kasumiaruanne: Ettevõtte tulud income -muutuvkulud VC variable cost -püsikulud FC fixed cost =tulu enne amortisatsiooni, intresse ja makse EBITDA earnings before intrest, taxes, depreciation and amortization -amortisatsioon D depreciation, A
1. Mis on majanduse põhiprobleem? Valitseb nappus. Maj. peab sellele andma vastuse kuidas nappivate ressursside tingimustes saab tarbija maksimeerida rahulolu ja ettevõtted kasumist 2. Mis on majanduse põhiküsimused? · mida toota - neid kaupu mida tarbija tahab ja mille eest ta on nõus maksma. Alati võib toota toidukaupu, esmatarbekaupu. Vananev rahvastik- ravimid, abivahendid, med. teenused · kuidas toota - otsustab tootja valib ressursid ja tehnoloogia. Kui tööjõud on odavam kui tehnika on mõttekas kasut. Odavat tööjõudu · kellel toota - kellele kogu sisemajanduse koguprodukt ära jagada kas välismaine tarbija või sisetarbija, eraisik või ettevõte, kellele toode on mõeldud · millal toota - hooajalisus jõulukuuse müük 3. Ressursside ja tootmisfaktorite mõiste Ressursid on töö- inimeste võimed, maa- maismaa, maavarad, flora, fauna, õhuruum, territoriaalveed. ...
He painted Indians and their life. The paintings are authentic and lively. He spent some eight years living with them. His style is sketchy, free and more graphic than painterly. Among his works are portraits. Subsidiary artists: Richard C. Woodville, John Quidor. History and Portraiture. In mid-C19, few were concerned with history paintings. Romanticism was intensified. Nudity became a freshly observed experience. Portraiture remained the most stable source of income for most artists but interest and technique withered. Artists: William Page, Emanuel Leutze. Civil War till C20 General Trends. Borrowing from Europe gave late-C19 American art an eclectic appearance. Art activity was strengthened after the Civil War by way of museums, institutions and art schools; also in the increase of artists, 2 collectors and dealers. Two styles arose, namely Realism and Romanticism
He painted Indians and their life. The paintings are authentic and lively. He spent some eight years living with them. His style is sketchy, free and more graphic than painterly. Among his works are portraits. Subsidiary artists: Richard C. Woodville, John Quidor. History and Portraiture. In mid-C19, few were concerned with history paintings. Romanticism was intensified. Nudity became a freshly observed experience. Portraiture remained the most stable source of income for most artists but interest and technique withered. Artists: William Page, Emanuel Leutze. Civil War till C20 General Trends. Borrowing from Europe gave late-C19 American art an eclectic appearance. Art activity was strengthened after the Civil War by way of museums, institutions and art schools; also in the increase of artists, 2 collectors and dealers. Two styles arose, namely Realism and Romanticism
665. 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
Mikroökonoomika mõisteid jms Ceteris paribus muud tingimused jäävad samaks, vaid üks asi muutub. Inferioorne hüvis kaubad, mille nõudlus väheneb, kui sissetulek kasvab Asendushüvis ühe kauba hinna kallinemisel hakatakse tarbima enam teist, odavamat kaupa. Täiendhüvised neid kasutatakse mingi vajaduse rahuldamisel koos. Kui ühe hind kasvab, siis ka teise kauba nõudlus väheneb. Kasvavate alternatiivkulude seadus täiendava toodangu alternatiivkulu kasvab seda enam, mida rohkem seda hüvist toodetakse. Kuna lisatoodangu valmistamine muutub üha kulukamaks, peavad tootjad selle eest saama kõrgemat hinda, et nad suudaksid pakutavat kogust suurendada. Mikroökonoomika 01.09.2011 harjutustund Mikroökonoomika õppejõud asub vabal ajal ruumis X-482. E-mail [email protected] Tootmisvõimaluste kõver Igas riigis on teatud hulk ressursse, mida ühendades/kasutades on võimalik toota teatud kogus erinevaid kaupu. Siin on mõned ee...
Tudor who (to become) King Henry VII. During his reign he (to avoid) quarrels both with neighbouring countries and with economically powerful classes in England. He (to know) only too well how much harm the wars (to do) to the country. A lot of money (to spend) on building a merchant fleet as he (to be) sure that the country’s future (to depend) on international trade. b) Henry VIII (to need) new sources of income as he (to waste) the money that (to save) by his father. After he (to break) with Rome, Henry (to make) head of the Church in England and the lands and income of the Church (to come) under his control. He (to create) the Royal Navy and English guns (to make) the best in Europe. c) Elizabeth (to consider) trade the most important foreign policy matter, as her grandfather (to do). She (to establish) a number of companies which (to trade) with various regions of the world
GDP.PCAP.CD Greece GRC GDP per capita (currNY.GDP.PCAP.CD Grenada GRD GDP per capita (currNY.GDP.PCAP.CD Greenland GRL GDP per capita (currNY.GDP.PCAP.CD Guatemala GTM GDP per capita (currNY.GDP.PCAP.CD Guam GUM GDP per capita (currNY.GDP.PCAP.CD Guyana GUY GDP per capita (currNY.GDP.PCAP.CD High income HIC GDP per capita (currNY.GDP.PCAP.CD Hong Kong SAR, China HKG GDP per capita (currNY.GDP.PCAP.CD Honduras HND GDP per capita (currNY.GDP.PCAP.CD Heavily indebted poor countHPC GDP per capita (currNY.GDP.PCAP.CD Croatia HRV GDP per capita (currNY.GDP.PCAP.CD Haiti HTI GDP per capita (currNY.GDP.PCAP.CD Hungary HUN GDP per capita (currNY.GDP
It was the largest and most important economic depression in the 20th century, and is used in the 21st century as an example of how far the world's economy can fall. The Great Depression originated in the United States; historians most often use as a starting date the stock market crash on October 29, 1929, known as Black Tuesday. The depression had devastating effects in virtually every country, rich or poor. International trade plunged by half to two-thirds, as did personal income, tax revenue, prices and profits. Cities all around the world were hit hard, especially those dependent on heavy industry. Construction was virtually halted in many countries. Farming and rural areas suffered as crop prices fell by roughly 60 percent. Facing plummeting demand with few alternate sources of jobs, areas dependent on primary sector industries such as farming, mining and logging suffered the most.However, even shortly after the Wall Street Crash of 1929, optimism persisted; John D
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:
There were 17 large rock, formal, or paved gardens arranged in the open air. In all there were 303 exhibits organized ny244 exhibitors, compared with a mere 25,000sq ft (2,322sq m) and only 126 exhibitions at the Society's Inner Temple show in 1911. Everyone was very pleased. At the end of May 1913, the Gardner's Chronicle was able to add that the Chelsea Show had been the most successful in the Society's history, with a total income of 3,000 (the Temple show having produced a meagre total of 1,400 in 1911), with gate receipts of some 2,150. 8 In August 1914 the First World War was declared. The nephew of the RHS President, Field Marshall Lord Grenfell, was killed in action in September, and the RHS staff to give money to help keep their enlisted staff on half pay. A German spray for gooseberry mildew was, meanwhile, blacklisted.
turuolukorra analüüsimise keeruliseks ningmille mõjul hinnatakse üürimäärasid küllaltki tihti turu tegelikest tasemetest kõrgemateks. Maaklerid ja üürileandjad ei ole huvitatud soodustuste reklaamimisest avalikkusele, sest uued rentnikud ei pruugi soodustuste saamisest teadlikud olla ning nii jääb üürileandjale suurem vabadus. (Toompark 2003) Efektiivse üürimääraga on seotud ka kinnisvara rent ehk tegevustulu (ing. k. income return), milleks on renditasu, mida rentnikud maksavad ruumide kasutamise eest omanikule/investorile, reaalne tulu. Tegevustulu leitakse, kui efektiivsest ehk laekunud kogutulust lahutatakse tegevuskulud ehk kinnisvara opereerimisega seotud halduskulud. Renditulu on konkreetselt laekunud tulu, mida saab võrrelda aktsiate pealt laekuva dividendituluga. (Kuhlbach, Priske, Lauren 2002, 110) 1.2.Büroohoonete liigitusi
üürimäära näitajad, mis muudab turuolukorra analüüsimise keeruliseks ning mille mõjul hinnatakse üürimäärasid küllaltki tihti turu tegelikest tasemetest kõrgemateks. Maaklerid ja üürileandjad ei ole huvitatud soodustuste reklaamimisest avalikkusele, sest uued rentnikud ei pruugi soodustuste saamisest teadlikud olla ning nii jääb üürileandjale suurem vabadus. (Toompark 2003) Netoüüriga on seotud ka kinnisvara rent ehk tegevustulu (ingl. k. income return), milleks on renditasu, mida rentnikud maksavad ruumide kasutamise eest omanikule/investorile. Tegevustulu leitakse, kui netoüürist ehk laekunud kogutulust lahutatakse maha tegevuskulud ehk kinnisvara opereerimisega seotud halduskulud. Renditulu on konkreetselt laekunud tulu, mida saab võrrelda aktsiate pealt laekuva dividendituluga. (Kuhlbach, Priske, Lauren 2002, 110) 1.2. Büroohoonete üldised liigitused
Samuti plaaniti uut energiamaksu kõigile ameeriklastele. Vabariiklaste Kongressi juhid käivitasid agressivse vastukampaania, väites, et see ainult muudab olukorda hullemaks. Nad olid selles suhtes ühtsel seisukohal ja kõik vabariiklased hääletasid mõlemas kojas ettepaneku vastu. Lõpuks tänu asepresident Al Gori häälele läks bill siiski läbi. Peale suurt lobitööd sai eelnõu napi hääleenamuse 218 poolthäälega 216 vastu. Eelarve pakk laiendas Earned Income Tax Creditit, mis leevendas madala sissetulekuga peresid. See vähendas summat, mida nad maksid föderaalsesse sissetulekusse ja Federal Insurance Contributions Act maksu, säästes 21 mrd dollarit 15 millionile madala sissetulekuga perele. Paranenud majanduslik seisukord ja poliitika julgustas investoreid väärtpaberiturul, viies pikajaliste intresside languseni. Bill vähendas dramaatiliselt eelarve defitsiiti ja esimest pärast 1969 a
Tallinna Tehnikaülikool Majandusarvestuse instituut FINANTSARVESTUS Loengukonspekt Koostanud lektor Iivi Maspanov SISUKORD SISUKORD ......................................................................................................................... 2 1. MAJANDUSARVESTUS ................................................................................................... 3 2. RAHVUSVAHELISELT TUNNUSTATUD ARVESTUSE JA ARUANDLUSE PÕHIMÕTTED .......... 5 3. RAAMTUPIDAMISE AASTAARUANDE KOOSTAMISE ALUSPRINTSIIBID (RMPS § 16) ......... 6 4. RAAMATUPIDAMISES KASUTATAVAD MÕISTED ............................................................ 7 5. MAJANDUSTEHINGUTE DOKUMENTEERIMINE JA REGISTREERIMINE ............................. 8 6. RAAMATUPIDAMISE ARVESTUSMEETODID.................................................................. 12 7. RAAMATUPIDAMISE BILANSS ....
, & Žabkar, V. Identifying Time Trends in Advertising Expenditure Components: A Simple Regression Approach on Data for 17 European Countries in 1994 to 2007. – Advances In Methodology & Statistics, 2008, Vol. 5, No. 2, pp. 161-171. 38. Krainer, J. A Theory of Liquidity in Residential Real Estate Markets. – Journal of Urban Economics, 2001, Vol 49, No. 1, pp. 32-53. 39. Kulikov, D., Paabut, A., Staehr, K. A microeconometric analysis of household saving in Estonia: income, wealth and financial exposure. Eesti Pank, 2007. 40. Lansing, K. J. Rational and Near-Rational Bubbles Without Drift. – Economic Journal, 2010, Vol. 120, No. 549, pp. 1149-1174. 41. Lausberg, C. The Real Estate Market Risk of Banks – Evidence of its Importance and Consequences for Managing Risk in Real Estate Lending. – Paper 60 Submitted to the 2001 Annual Meeting of the European Financial Management Association, 2001, 13 p. 42. Lee, S. K., Jang, S
Kokku passiva 3600 2100 1100 6800 Võõrkapitali hind 10% OK hind 18% Ärirentaablus, Paremusjärjestus Puhasrentaablus Paremusjärjestus Vararentaablus, ROA Paremusjärjestus Omakapitali puhasrentaablus, ROE Paremusjärjestus Majanduskasum, jääkkasum residual income Paremusjärjestus EVA, economic value added Paremusjärjestus LÄÄNEPIIRKONNA LÄÄNEPIIRK OSAKONNAD LIHAKAUPLUSED Sai Jahu Liha Ei Kauplus1 Kauplus 2 jaotata 5 6 7 8 9 10
Complaints regarding invasion of privacy are dealt with by the Press Complaints Commission (PCC). - In other words the press regulates itself. BBC - Just as the British Parliament has the reputation for being the "the mother of parliaments", so the BBC might be said to be the "mother of information services." BBC does not favour any politic views. It doesnt depend on advertising or government for its income. Televison: Organization In terms of the size of its audience, television has long since taken over from Radio as the most significant form of broadcasting in Britain. When commercial television began, it was feared that advertisers would have too much control over programming an that the new channel would exhibit all the worst features of tabloid journalism. Over the years, however, these fears proved to be unfounded. 33. The places of interest in London:
Dispute – disagreement Citizen – a member of a state Government – system by which a state or community is controlled Criminal law – part of the legal system that relates to punishing people who break the law Constitutional law – the body of law which defines the role, powers, and structure of different entities within a state International law – the set of rules that most countries obey when dealing with other countries Tax – money paid to the government that is based on your income or the cost of goods or services you have bought One way to classify law is to divide it into private and public law. Public law concerns disputes between citizens and the state. It consists of laws which affect interactions between the state and its citizens. These regulations may be about the way the law itself operates and the relations between private citizens and government (constitutional), they may be about how
The Human Development Index (HDI) is an index combining normalized measures of life expectancy, literacy, educational attainment, and GDP per capita for countries worldwide. It is claimed as a standard means of measuring human development — a concept that, according to the United Nations Development Program (UNDP), refers to the process of widening the options of persons, giving them greater opportunities for education, health care, income, employment, etc. Tulemus: jaotus arenenud maailmaks, arengumaadeks ja madala inimarenguga riikideks Tulemus: paljumõõtmeline arengukäsitlus -Järjest suurenev hulk (arengu)redeleid, mida mööda rahvad ja riigid üles ronivad -Rikkus ja demokraatia, rahumeelsus ja innovaatilisus, tervis ja turvalisus, osalemine ja sallivus, rahulolu -Igal oma konstrukt ja põhjendus, mõõtjad ja kriitikud. -Meie – pilk arengumõõdikute maailma
Keskmise tulu hüpotees: Teooria: tulud suuremad, kulud ka Lühiajaliselt APC muutub, säilitatakse tarbimine säästmise arvel Pikaajaliselt APC püsib Tööpuudust saab vähendada läbi valitsussektori kulutuste kasvu Elutsükli hüpotees (Modigliani) Tõi lisaks rahale ka vara mängu- tarbimine sõltub nii varadest W ja tulust Y C=αw+βY Tarbijad optimeerivad tarbimist kogu eluea vältel Püsiva tulu hüpotees (permanent income hypotesis) Yp=Ye (eeldatav tulu) + βYt (juhuslik tulu) Tulu kujuneb erinevate komponentide abil Püsiv tulu nt palk Juhuslik tulu summana (loteriivõit) β (näitab palju kandub juhuslik tulu üle jooksvasse tarbimisse) C=αYp α konstant, mis näitab palju püsivast tulust läheb tarbimisele, võrreldav tarbimise piirkalduvusega Keynsi (üks ja seesama tulu element) ja selle hüpoteesi vahe on kuidas kujuneb kulu. Millest sõltuvad investeeringud?
SISUKORD Definitsioon, valem, rakendamisega seotud oluline Nt mpv definitsioon, arvutusvalem ja tõlgendamine+kuidas kasutatakse 1 1) FINANTSJUHTIMISE EESMÄRK JA ÜLESANDED. VÄÄRTUSKONSEPTSIOON. VÄÄRTPABERID Finantsjuhi eesmärk on leida uudseid meetodeid probleemide lahendamiseks ja kasutada seejärel nende meetodite rakendamiseks oma muutuste läbiviimise oskusi. Ettevõtte majanduslik eesmärk: ettevõtte väärtuse maksimeerimine (sellise kapitalistruktuuri kujundamine). Esmalt makstakse kohustused. Laenude kasutamise tulemusena tekib finantsvõimendus ja saab suurendada ettevõtte väärtust. • Juhtimiseesmärk: maksimeerida ettevõtte omanike heaolu (rikkust) => maksimeerida aktsia hind • Aktsia hind = Kõigi tulevaste dividendide nüüdisväärtus diskonteerituna nõutava tulumääraga Finantsjuhtimine on kapitali ehk rahaliste ressursside juhtimine. Hõlmab ettevõtte raha...
"Today we record acts of Indian aggression and white retaliation. It is a humiliating fact that the parties who may be supposed to represent white civilization have committed the greater barbarity." Harte made his way to San Francisco where he was soon working as a typesetter and contributing poems, articles, and short stories for the journal The Golden Era. He started signing his works as "Bret" or "The Bohemian". The income was barely enough to survive, and he ended up landing the position of superintendent's secretary of the United States Mint. The same year, 1862, he married Anna Griswold with whom he'd have four children. His position with the Mint afforded him much time to pursue his writing as a freelancer. He was a staunch proUnion supporter of Abraham Lincoln and was allowed the freedom of expression he believed in so heartily, though a number of social blunders later on would cost him dearly. Harte
6 It wasn't me that took the wallet. Scotland, for example. Granted, it 7 What a nasty cough you've got. will bring more jobs, which is very 8 What on earth are you talking important, but other than that, I about? don't see how the local population will benefit from it if the income from Challenge! Students' own answers tourism goes to Donald Trump. Another thing to consider is the example that 7F Presentation page 63 it sets. If one development project 1 1 proposal 5 rejected is allowed to go ahead then this will probably give the green light to tear 2 coast 6 grounds
content of a game, and highlights the range of design and programming skills required to create one. Another problem with giving a definition is that game platforms vary enormously, including PCs, dedicated game consoles (e.g. the Sony PlayStation 2), arcade machines, web-based games, hand-held consoles (e.g. the Nintendo Gameboy), interactive TV, set-top boxes (as supplied by some cable networks), cellular phones, and PDAs. 1.1. Revenue PCs and game consoles account for almost all the income from games about 1/3 from PCs (dominated by Windows), and most of the rest from three games consoles (Sony's PlayStation 2, Microsoft's Xbox, and Nintendo's GameCube) [Veronis Suhler Media 2000]. In October 2002, consulting firm Strategy Analytics (http://www.strategyAnalytics.com) predicted game console shipments to top 41.9 million units in 2002, an increase of 84% over the 2001 level. The PlayStation 2 is expected to account for 63% of sales, followed by the GameCube with 21% and the
ei ole täielikult (kui üldse) omaks võtnud demokraatiat. Iseloomulikud kõrge sündivus, noor rahvastik, on olnud koloniseeritud. Madal GNP/in, madal elatustase,madal industrialiseeritus. (erandid Araabia Ühendemiraadid ja Kuveit.) Klassifikatsioon arengutaseme järgi More Developed Countries - I ja II maailma (rohkem) arenenud riigid (AR) Less Developed Countries- vähemaenenud riigid e. 3. maailma riigid (3R) Jagunevad: Middle Income Countriess - keskmisse sissetulekuga riigid Low Income Countries - madala sissetulekuga riigid (4. maailma riigid, 4R) New Industrial Countries - uusindstriaalmaad (Aasia tiigrid) Regionalne klassifikatsioon: Ladina Ameerika - suhteliselt avatud, moodsa tehnoloogiaga, linnastunud, töötava riigiaparaadiga, suhteliselt edukad. Rahvuslik identiteet, väliskapital ja hüperinfletsioon. Aasia - 1/3 maakera pindalast, 2/3 rahvastikust. Üldiselt domineerivad nii pol. kui maj. Hiina
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...
id=74 (21.04.2007) Mobiiltelefonivõrgus rahvusvahelise võrgukülastusteenuse riigisisesel turul märkimisväärse turujõuga ettevõtjaks määramata jätmise otsuse kavand. (2007) Sideamet. WWW http://sa.riik.ee/atp/failid/M17_otsuse_kavand.pdf (24.04.2007) Muiznieks, N. (2004) Russians in Latvia - History, Current Status and Prospects. Republic of Latvia www http://www.mfa.gov.lv/en/policy/4641/4642/Muznieks/ (22.04.2007) 36 On Enterprise Income Tax. Translation © 2005 Tulkosanas un terminoloijas centrs Translation and Terminology Centre http://www.fm.gov.lv/likumi/uin/Par_UIN_20050101_en.pdf (23.04.2007) On labour force survey results in 2006 (2007) Lativjas Statistaka WWW http://www.csb.gov.lv/csp/events/? lng=en&mode=arh&period=03.2007&cc_cat=471&id=2836 (22.04.2007) Onkvisit, S., Shaw, J.J. (1993) International marketing: analysis and strategy. New York: Macmillan Pajupuu, H. (2004) Kultuuridimensioonid. Alajaotused 1-4 [WWW]
These movements to countries for their work opportunities were not, however, only limited to the rich north: ‘I’m already planning my next trip, which is to teach English in Mexico, learn Spanish, and then travel through Central America down to South America’ (Laura, Canadian, 28). In contrast, and in seeking to weave casual employment into the fabric of his daily backpacking life, Eric (French, 35) expressed a deep desire to find work with his hands that could generate income wherever he went: I don’t back want to go back to France except for holidays, to meet my family. I want to find something to do with my hands, work I can do everywhere I go. Something like massage or working with stone. As Fiona (New Zealander, 23) emphasised, however, no matter where and how work was undertaken, her focus remained on continued mobility: ‘I hope to keep travelling forever. I don’t know about money, but I’m going to have to find a way’.
Company, the whole of the north-east coast of the islands had passed under british control and continued to be administrated by the Company The House of Wettin Edward VII 20 C The movement for women´s emancipation and suffrage in the 19 C and 20 C The movement for women´s emancipation started in 18 C claiming legal and civil equality for women. In 19 C II half women were given the right to retain separate income after marriage and to possess tjeir own property. They as well could not be treated as chattels of their husbands, women were leagl guardians of thier children after divorce or death of a husband. 19 c also focused on wife beating, physical cruelty, white slavery of prostitution, relation between the sexes The campiagn for female suffrage dated from 1860´s. More active involvement in politics, right to vote- In 20 C after the
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
suzerainty over all Christian nations. In 1718 Peter investigated why the formerly Swedish province of Livonia was so orderly. He discovered that the Swedes spent as much administering Livonia (300 times smaller than his empire) as he spent on the entire Russian bureaucracy. He was forced to dismantle the province's government. After 1718, Peter established colleges in place of the old central agencies of government, including foreign affairs, war, navy, expense, income, justice, and inspection. Later others were added. Each college consisted of a president, a vice-president, a number of councilors and assessors, and a procurator. Some foreigners were included in various colleges but not as president. Peter believed he did not have enough loyal and talented persons to put in full charge of the various departments. Peter preferred to rely on groups of individuals who would keep check on one another. Decisions depended on the majority vote.
unexpected prosperity. A fortunate chance had recommended him to Lady Catherine de Bourgh when the living of Hunsford was vacant; and the respect which he felt for her high rank, and his veneration for her as his patroness, mingling with a very good opinion of himself, of his authority as a clergyman, and his right as a rector, made him altogether a mixture of pride and obsequiousness, self-importance and humility. Having now a good house and a very sufficient income, he intended to marry; and in seeking a reconciliation with the Longbourn family he had a wife in view, as he meant to choose one of the daughters, if he found them as handsome and amiable as they were represented by common report. This was his plan of amends--of atonement--for inheriting their father's estate; and he thought it an excellent one, full of eligibility and suitableness, and excessively generous and disinterested on his own part. His plan did not vary on seeing them
annaabi.ee 
Sisene Facebook'ga
Sisene Google'ga
Sisene LinkedIn'ga
