tax

  • Wycena nieruchomości i ruchomości wilanowskiej nieruchomości ziemskiej w okresie od ich nabycia przez Adama Branickiego w 1927 roku do początku lat 30. XX wieku

    Author: Mirosław Kłusek
    Year of publication: 2013
    Source: Show
    Pages: 43-59
    DOI Address: http://dx.doi.org/10.15804/ksm201304
    PDF: ksm/18/ksm201304.pdf

    The fact, that movabilities and properties of Wilanów land property in the moment of buying them by Adam Branicki in 1927 should hale been evaluated at least 68 millions zloty, and not like it took part on 7,8 millions zlotys results from the researches which was carried out. It means, that under existed obligatory tax law of inheritance in that period, the amount of inheritance tax calculated from movabilities and properties of Wilanów land property for about 1 million zloty should increase at least to 11 millions zloty. Regarding, that even tax in fixe Mount wasn’t to manager by Adam Branicki. It is supposed with high probality that single increase of inharitance tax Gould involve with the necessity of immediate sail of large part of Wilanów properties.

  • Taxation of producers of the agricultural production in the Kyrgyz Republic

    Author: Larisa Makarenko
    Year of publication: 2013
    Source: Show
    Pages: 147-155
    DOI Address: http://dx.doi.org/10.15804/ksm201311
    PDF: ksm/18/ksm201311.pdf

    This article is devoted to application of taxes in agriculture of the Kyrgyz Republic. In it problems of the taxation of this branch are considered, and also ways of their permission are offered.

  • Economic Pressure on the Church in Ukraine During the Holodomor (1932-1933)

    Author: Tеtiana Hruzova
    Institution: Zaporizhzhia National University
    ORCID: https://orcid.org/0000-0003-2260-9688
    Year of publication: 2020
    Source: Show
    Pages: 117-135
    DOI Address: https://doi.org/10.15804/ksm20200106
    PDF: ksm/25/ksm2506.pdf

    The forms of economic pressure of the Soviet state on clergy and religious communities as part of the Bolshevik famine strategy were analysed. Methodologically, the study is based on the principles of historism, objectivity, systematicity, as well as general scientific and historical methods. During the period of aggravation in social relations, provoked by the introduction of collectivization, the church and clergy were stigmatized by the Soviet authorities as class enemies and supporters of kurkuls. In 1932-1933, the economic pressure on the clergy became one of the tools for their liquidation «as a class». The article uncovers the forms of this economic pressure on the clergy and the church. It was found that the tax burden on the clergy was disproportional to their income, economically unreasonable and politically motivated. Representatives of all ranks suffered from the famine in the Ukrainian SSR. Financial situation of clerics of different denominations got significantly worse during 1932-1933.

  • Graduate Employability Among Low Academic Achievers

    Author: Norhayati Mohd Alwi
    Institution: International Islamic University Malaysia
    Author: Khadijah Mohd Isa
    Institution: International Islamic University Malaysia
    Author: Nor Hafizah Zainal Abidin
    Institution: International Islamic University Malaysia
    Author: Salwa Hana Yussof
    Institution: International Islamic University Malaysia
    Author: Intan Suryani Abu Bakar
    Institution: International Islamic University Malaysia
    Year of publication: 2020
    Source: Show
    Pages: 46-56
    DOI Address: https://doi.org/10.15804/tner.20.62.4.04
    PDF: tner/202004/tner6204.pdf

    This study aims to provide insights on how and why a specialised training programme could help graduates with low performance to compete fairly in the job market. This study used an action research design, where a total of 12 graduates with low academic achievement were trained under a specialised training programme consisting of two phases within the period of ten months. Despite having low academic achievements in terms of Cumulative Grade Point Average (CGPA), the employability opportunities of those graduates were high as they were equipped with the highly sought after GST knowledge and certification and various important softskills such as time management, communication, analytical skills and leadership. This study demonstrated that engaging graduates in a specially designed program that aimed to enhance their technical knowledge and softskills coupled with some work experience is indeed a value added strategy to enhance graduates employability. This is particularly applicable to those who are low achievers as it provides them with some kind of competitive advantages. The findings suggest that despite having low CGPA, their employability opportunities, particularly in the accounting and commercial industries, were relatively high. This study provides some guidance to policymakers and educators on how universities and industries may collaborate to mitigate unemployment issues among the accounting graduates.

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