Ремонт и реконструкция зданий и сооружений: как отразить расходы и исчислить налоги
As the borders to foreign investment opened, European countries in transition have faced new opportunities for the development. Rich human capital assets, sprawling infrastructure and institutional ties with the European Union contributed to their investment attractiveness. Foreign direct investment made to the Central and Eastern Europe 2005 through 2009 is discussed based on international statistics and companies survey. Cross-country analysis identifying leaders in inducement and effective use of foreign capital is shown. The article also describes behavior of foreign and domestic organizations in various regions.
This article examines the influence of changes in the tax burden on the cash flows of the company and provides the results of evaluation of changes in cash flows during modernization and diversification of production.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.