...Содержание Характеристика оффшорной зоны Кипра Введение 1. Экономико-географическое положение Кипра и развитие предпринимательства 2. Формы организации бизнеса 2.1 Типы корпораций и компаний, регистрируемых по закону о компаниях 2.2 Оффшорные компании и суда 3. Условия внешней торговли Заключение Список использованной литературы Offshore zone of Cyprus. Introduction 1. Economic - geographical position of Cyprus and business development. 2. Forms of the organization of business. 2.1 Types of corporations and the companies registered under the law on the company’s 2.2 Offshore companies and vessels 3. Foreign trade conditions Conclusion References. The offshore companies one of the most attractive tools for taxation minimization in our days. The industry of offshore business has turned today in to independent branch of the international economy. The Cyprus is one the most popular and fast growing world offshore center. I would like to do a research paper about Cyprus offshore to be able to answer on some of my questions. Thank you, Albina Введение Одно из примечательных явлений современных экономических отношений – бурный рост оборота предприятий, расположенных в оффшорных зонах. Индустрия оффшорного бизнеса превратилась сегодня в самостоятельную отрасль международной экономики. Оффшорные компании – один из самых привлекательных инструментов для минимизации налогообложения. Ведь перевод прибыли в компанию, зарегистрированную в оффшорной зоне...
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...The essay “I Killed Britney Spears” was written by the London based journalist Jean Hanna Edelstein, in 2008. Edelstein was born in New York, 1981 to an American father, and Scottish mother. She later moved (1999) to London, where she studied economics and political science. She has also lived in Montreal, Berlin. She has an online-based blog, where she uploads a few essays and inputs – inputs that are all backed up by her academic background. Despite the online essays, her first official published book was in 2009. “I Killed Britney Spears” is a (non-fiction) personal essay, with a first person narrator which makes the essay identifiable. Edelstein clearly wrote this essay to highlight a few consequences and flaws in the relationship between fan and idol. Most of these flaws are shown in the age 13-18. These years are filled with the confusion that follows the transition from child to adult. Edelstein might have thought about this particular transition and thereby, intending the text to be read by these confused adolescents. The text “I Killed Britney Spears” was written in 2008, a year of great turmoil for the star Britney Spears. She was fighting over the custody of her children, she had been in rehab and just cut off her hair. All these events generated a lot of public attention. Mostly negative attention. Many of the “Spears” fans (including Edelstein herself) who identified themselves with her, were emotionally hit by Britney’s instability. The intention of Edelstein...
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...outsourcing is an attractive proposition, users of outsourcing services should give careful consideration to thepros and cons of outsourcing while receiving outsourcing services from outsourcing destinations such as India, China, the Philippines, and Brazil, etc. Sure, outsourcing is a way to save money, but there can also be unexpected costs. The decision to outsource is certainly not one that any business or non-business organization should enter into lightly. To arrive at the right decision, users of outsourcing services should analyze the following advantages and disadvantages of outsourcing, as only they are in the best position to ascertain whether a particular outsourcing service or outsourcing services should be outsourced to an offshore outsourcing vendor. The most significant advantages of outsourcing are: Cheaper manpower and outsourcing Manpower is possibly the most important resource in any company, and is also the constant resource that come at a high cost. For this reason, small and large companies undertake outsourcing services to India of various types. Professionals in outsourcing destinations such as India and the Philippines have a much less cost to the company, both fixed and variable, as compared to the same professionals in the West. Often, these workers are not unionized as well, which further lowers manpower costs. A major advantage of outsourcing services to India is that India has wide spectrum of outsourcing vendors offering every price point to...
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...Turning it on In order for this to work, you need to eliminate all distractions a write completely stream-of-conciousness. If you don’t go right from your head to the paper, you’ll have to go back and read through old parts of the paper in order to get back into the zone. Checking your email three times is going to cost you much more than a few minutes. Close everything but the word processor and go somewhere quiet, bare and lonely. The content Jojjo felz nadvidad ajksdfa kasjfksdjfs j jfjhf hf jd hdh dfjh d You can’t ask for an extension We’ll assume that you can’t ask for an extension, which is usually the case — but one thing you can certainly do is check the syllabus for other loopholes. Some professors deduct a specific point count per day of lateness. That will definitely be worth considering. But don’t spend too much time deliberating. You can decide to turn it in late while you’re walking to class with your bullshit-backup in hand. Turning it on In order for this to work, you need to eliminate all distractions a write completely stream-of-conciousness. If you don’t go right from your head to the paper, you’ll have to go back and read through old parts of the paper in order to get back into the zone. Checking your email three times is going to cost you much more than a few minutes. Close everything but the word processor and go somewhere quiet, bare and lonely. The...
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...Antidepressants: It can either heal or harm you If you are considering antidepressants, think again. Antidepressants are designed to relieve one’s self from depression on the contrary, it still harmfully affect humans. Studies show that antidepressant users are more likely in peril than those of non-users. Researchers found that it affects all the systems in the body. Antidepressants are not efficient medicine though it may lessen depression to increase the level of happiness. Common antidepressant users blame their anxiety as the root of their medicine dependency. Depression is a dreadful nightmare anyone would ever want to escape. And this is why people use different medicine to overcome this horror. Often, personal problems cause their depression. While not all reasons may be their misery’s fault, certain and various causes may also take place. Famous popstar Britney Spears claimed that she was being prescribed antidepressants at the age of 18. She would take the medicine everytime she feels restless and tired, but then the continuous intake made her mental state even worse. There are times she would wake up feeling depressed. As this horror frightened her, she decided not to take it again. Certain cases lead to different diseases. Even worse, it can lead to death. There are a lot of things you can do to replace this approach. One way is by simply listening to music. Using antidepressants can surely eliminate your burden, but will it last longer than you think? These...
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...genders, to direct their parents to drop them at the respective room while they join the service at church. The program will have to select the volunteer teachers and securities as need per room, so there is enough care, and that the kids have time for kids activities. As the renovations continue the administrator wants to create a series of activities for kids walking trough different zones, but there will be 4 zones, zone 1 for kids worship where all the groups will meet, zone 2 for teaching of the word of God and questions, zone 3 play activity, zone 4 snacks and return to their rooms, but there will be many groups, so time is limited for each zone so every group can enjoy them. So the local church want to create groups of girls from 1 year to 3 years in room G1, girls from 4 years to 6 years in room G2, and girls 7 years to 10 years in room G3, and the same will be for boys, same group ages but the rooms will be B1, B2, B3. The program should give the administrator a set time for each activity keeping boys and girls separated from each other after zone 1, plus time for each group to enjoy zone 2, 3 and 4 while their parents are in the service, which lats...
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...Case Study Why the telecoms industry is doing business in RMB Telecoms equipment and handset manufacturers like Telco – the representative but fictional example in this case study – recognise that they can only stand out in a tough sector by competing on an international scale. This increasingly means doing business in high-growth emerging markets like China and leveraging RMB to gain that vital competitive advantage. Background Telco, with its Head office based in London, began life as a manufacturer of wire-line equipment for the Western European aerospace sector. Following the privatisation of national telecoms operators from the late 1980s, it refocused its business to supply carriers in Europe and the US. Telco has been an HSBC client for more than ten years, after finding that domestic banks could not match its international expansion strategy. HSBC’s global network supported its exports growth across new markets by supporting all Telco’s export invoices. Rolling waves of telecoms deregulation saw Telco and other suppliers enter the mobile handset market in the 1990s, attracted by the significant growth opportunities. The intense competition and tightening margins in equipment supply – not least the demand from emerging markets – saw Telco make its first trip to China on a sourcing mission for basic components. Building a business In China At the company’s request, HSBC relationship managers helped guide Telco’s entry into China by working with professional advisors...
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...To the honorable judge, In 2/11/2013, 7:49pm, my friend drove me to the Rosemead Bank of America to let me withdraw some money from the ATM to pay my rent, we were in a very urgent situation because I had to pay the money before 8pm otherwise the landlord will kick me out. It was dark that night and the sign was not very clear. just wanted me to get the money ASAP so he parked very close to the ATM, which we did not notice was a handicapped parking zone at all. It took me less than a minute to withdraw the money because it was night and no one was using the ATM. I saw an officer giving him a ticket for the parking violation when I finish withdrawing the money, and half of the car’s body was out of the zone when the officer was giving the ticket, because saw me finish withdrawing and was about to leave with me before the officer came. and I really did not mean to violate the law, we should not park in the handicapped zone even for a second. However, it's the first time ever for him to do that, and he had always followed the law. I actually should pay this penalty if it really occurs, because all of his behaviors were for helping me. Words failed me to express how guilty I feel for, and I just beg you forgive him this only one time. Please give him a chance. Thank you so much for your time to read this statement....
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...products and services are increasingly demanding accelerated delivery times and lower prices. Companies are focusing on their core competencies and are using outsourced technology service providers to adequately address these needs. The role of technology has evolved from supporting corporations to transforming them. There is an increasing need for highly skilled technology professionals in the markets in which we operate. At the same time, corporations are reluctant to expand their internal IT departments and increase costs. These factors have increased corporations’ reliance on their outsourced technology service providers and are expected to continue to drive future growth for outsourced technology services. 1. Increasing trend toward offshore technology services Outsourcing the development, management and ongoing maintenance of technology platforms and solutions...
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...Much of the work being done through offshore outsourcing is in IT, and that is what most of the general public is familiar with. The media has extensively covered the fact that often times a company's 24-hour help lines or 411 operators are actually working in a country on the other side of the world. But there is a wide range of activities that can benefit from this practice. There are labor advantages, and other advantages--huge advantages to rethinking how businesses execute their processes given the technology that's available. It's not just IT. This is important for a wide range of areas including the medical industry. An article I read the author Subramani talks about the 24-hour clock in today's business world and how important it is for companies to take advantage of the complementary time zones that exist. "For example, after doctors see a patient, they typically pick up a tape recorder and take notes. Local workers pick up the tapes, transcribe the notes, and return them within one to two days. Instead, that doctor could send his notes as a digital file when he leaves work at 5 p.m. to an Indian worker who, in that part of the world, is just coming into work. By the time the doctor returns the next morning his notes are transcribed." Subramani's example raises a point about outsourcing that is often at the root of questions today If someone in India is transcribing the doctor's notes, doesn't that take away a job from someone in the United States? It's hard to say...
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... Strong growth opportunities • The IT-BPM sector in India is estimated to expand at a CAGR of 9.5 per cent to USD300 billion by 2020. The sector increased at a CAGR of 25 per cent over 2000–13, 3-4 times higher than global IT-BPM spend • Leading sourcing destination India is the world’s largest sourcing destination, accounting for approximately 52 per cent of the USD124–130 billion market. The country’s cost competitiveness in providing IT services, which is approximately 3-4 times cheaper than the US continues to be its USP in the global sourcing market Largest pool of ready to hire talent • India’s highly qualified talent pool of technical graduates is one of the largest in the world, facilitating its emergence as a preferred destination for outsourcing Most lucrative sector for investments • The sector ranks fourth in India’s total FDI share and accounts for approximately 37 per cent of total Private Equity and Venture investments in the country Source: NASSCOM; Aranca Research Note: BPM - Business Process Management, USP - Unique Selling Proposition 2013E • Growing demand Growing demand Strong growth in demand for exports from new verticals Expanding economy to propel growth in local demand • • Global footprints IT firms in India have delivery centres across the world; as of 2012, IT firms had a total of 580 centres in 75 countries India’s IT & ITes industry is well diversified across verticals such as...
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...CHAPTER 1 INTRODUCTION 1.0 Overview In recent years, researchers have identified that the offshore outsourcing of services is starting to become a thriving business area, serves as a tool for maintaining and increasing the competitiveness and also an important asset of international growth strategies of many service firms. Bryborn & Jantell (2005) states that every now and then there is a boom of interest in cutting operating costs and every time there is a different ways of how it is done. In the 1990’s, the trends used to cut costs were re-engineering of business processes. However, in the early 2000’s, after the economical downturn, there was a similar trend to reorganize business processes and the trend was called offshore outsourcing. The major driving force for offshore outsourcing are customers who wants more of everything for less money. In MIDAS Bulletin Oct-Dec 2004 publication mentioned that, “ Malaysia is among the top three contenders for offshoring business in the world according to the 2004 Offshore Location Attractiveness Index compiled by the global management consulting firm A.T. Kearney, sources were quoted. Malaysia is ranked 3rd behind India (1st) and China (2nd) but ahead of Singapore (5th), Philippines (6th) and Thailand (13th). In its report, A.T. Kearney considers Malaysia a “ natural choice” for offshore services in view of its low costs, particularly for infrastructure, the most attractive business environment among emerging...
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...coastal zone contains the near-shore area together with the entire continental shelf and the resources of the overlying waters as delimited by existing international agreements. Both play a vital role in the coastal environment – offshore and onshore. Coastal zone is the transition area between the land and the ocean and is an area of complex, dynamic and delicate environment. External factors influencing the coastal zone are the sediment supply by the rivers and the coastal processes. Shoreline is one of the most rapidly changing landforms of the coastal zones, geomorphic processes such as erosion, deposition, sedimentation, periodic storms, flooding and also sea level changes are continuously modifying the shoreline. The accurate mapping of the shoreline is therefore very important for planning conservation measures such as protection of human life, property, and natural environments. The coastal zone is receiving an increasing attention because of the pressures of increasing population and industrial developments. Also erosion is caused by shifting of river mouths and spits. Protection of natural resources, the loss of habitats, severe coastal erosion, sedimentation in ports and harbours, and municipal and industrial pollution are major concerns of the coastal zone managers. Conservation and management of the coastal features requires thorough knowledge about the geomorphic domains existing in the coastline and their usage. COASTAL ENVIRONMENTS The zone where...
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...physical factors (especially tolerance to desiccation) were most important in setting UPPER limits of species distributions, while biological interactions were more important in setting LOWER limits. 1. More recent studies show that upper limits can also be modified by biological factors, but still many cases where upper limits are related to physical factors. B. A variety of interspecific interactions and other biological processes have been studied to determine how they influence intertidal zonation, as well as distribution within a zone (for different microhabitats). This lecture focuses on those interactions and processes. II. Competition for space A. Example: Vertical distribution of the barnacles Chthamalus and Balanus/Semibalanus. Classic work of Joe Connell (1961) 1. Key observations a) Patterns of larval settlement: overlap in higher zones (see diagram) b) Patterns of adult distribution: Chthamalus higher than Semibalanus; no overlap at sites where both are found c) If Semibalanus is removed/excluded, the lower limit of Chthamalus is extended into the upper-mid-intertidal, but no further. • Why extended?: Semibalanus grows faster and "undercuts" Chthamalus. When removed, C. can grow • Why not go deeper?: Range not extended past the upper-mid-intertidal because of larval settlement patterns. ...
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...International Bus Mgmt Victor Ebong Turn-in September 13, 2011 Offshoring & Outsourcing 1. Explain outsourcing, offshoring, and nearshoring and give the benefits/costs of each. Why are the benefits of offshoring being questioned more recently? (Reading 1) * Outsourcing- The farming out of work or certain duties to an outside organization. It can be to a company outside the country but in most cases when termed “outsourcing” it is being done within the country. The benefits of this are that jobs are not being lost in a particular territory or country and the work is being done at a more cost effective and efficient rate * Offshoring- Is the wholesale shifting of corporate functions and jobs to overseas territories. This may not necessarily mean shifting of the work to a different organization but rather shifting work to organization’s subsidiaries abroad. * Nearshoring- Is a concept similar to offshoring whereby companies shift operations, often IT related to foreign countries that are close to their own. The major reason behind this is that while gaining the labor cost advantage, many of the same languages are being spoken of the parent corporation. Additionally, these operations allow for travel on short notice without jet-lag. * The benefits of offshoring are being questioned now more than ever because of the extremely high unemployment rates here in the US. Many critics believe that those Americans out...
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