Вложения в обезличенные металлические счета: исследование факторов доходности
The monograph describes the factors influencing the profitability of investments in unallocated bullion accounts in Russian banks. This research will be useful for professional investors, financiers, scientists, students and citizens interested in investing.
The purpose of the paper is to demonstrate the specificity of application of the legislation on taxes and duties of the Russian Federation in the area of taxation of precious metals. On the basis of court practice author makes the conclusion that the objects of taxation in accordance with the tax on mineral extraction in the extraction of precious metals are concentrates and other products containing precious metals.
The present edition represents the scientifically-practical comment to the Federal act «About precious metals and jewels» (further - the Law). From the moment of the introduction of the Law into force has passed more than ten years. For this period changes have been made, accepted or the subordinate legislation specifying and supplementing sphere of action of the present Law has changed. The comment is constituted taking into account last changes and additions, and also the normative acts published after an adoption of law.
Considering traditional closeness and specificity of branch, authors have considered necessary for more complete understanding of the mentioned questions to supply separate articles of the comment with the allocated blocks in which short historical digression or the information inquiry contains.
The book is relevant for undergraduate and postgraduate students, professors, research and practising lawyers and those who are interested in the theory and practice of the legislation in sphere of precious metals and jewels.
This article devoted to the connection between the legal regulation of precious metals and precious stones in the Russian Federation and budget law. According legislation funds obtained from the sale of precious metals and precious stones can be used as one of internal sources for budget deficit financing.
We proposed the nonlinear dynamic model of the formation of the market prices of precious metals based on the econophysic considerations. This model is a system of three ordinary differential equations relating the time dependence of elasticity, variations of bid and ask prices; it is similar to the Lorenz system. The areas of the dynamic stochasticity in experimental data were found with the comparing of the experimental and the theoretical ask and bid prices. These areas are the precursors of the crisis mode in the form of dynamic chaos.
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.