Методы оценки налогооблагаемой прибыли в Германии

Оценка налогооблагаемой прибыли имеет важнейшее значение для налоговой нагрузки в сфере бизнеса и поэтому является предметом политических дискуссий и претерпевает постоянные изменения. С учетом актуальности проблемы, сформулирована цель исследования: анализ законодательно установленных методов оценки налогооблагаемой прибыли в Германии, их достоинств и недостатков, а также особенностей их практического применения. Данный анализ может быть использован для изучения перспектив совершенствования налоговой системы и развития бизнеса в России. В статье рассматриваются сферы применения различных методов оценки прибыли. Выявлено, что важнейшими из них являются метод полного сравнения операционных активов компании (налоговый баланс) и метод основанный на оценке чистой прибыли. Главное отличие этих методов в том, что первый построен на основе сопоставления балансов на начало и конец года, что и позволяет сравнивать операционные активы, а второй базируется на принципе денежного потока (поступления и расходования денежных средств). В работе подробно описывается применение указанных методов. Проведенный анализ показал, что сравнение операционных активов компании является более точным методом, хотя и гораздо более дорогостоящим, чем отчетность, основанная на методе чистой прибыли. Анализ подтверждается практическими примерами.The assessment of taxable earnings is of fundamental importance for the corporate tax burden. Therefore it is often subject of political discussions and is either witnessing a constant process of change. Against this background, the aim of this paper is to analyse the structure of the assessment of taxable earnings in Germany. This can be used to obtain information on the possibilities for future national developments in Russia. We start with an overview of the areas of application of the different methods for the assessment of earnings. It shows that the complete comparison of a company’s operating assets (so-called tax balance sheet) and the statement based on the net income method are the most important methods. The fundamental difference between this two methods: the statement based on the net income method is controlled by the inflow and outflow principle (flow value statement), the stock value statement, which makes it necessary to draw up two balance sheets (one at the start of the year and one at the end of the year, underlies the comparison of the company’s operating assets. Therefore the analysis focuses on these two methods. It shows, that the complete comparison of a company’s operating assets is more accurate but although much more costly than the statement based on the net income method. The analysis is supported by practical examples, which are also used to illustrate the differences between the two main methods

SLIDES: America\u27s Redrock Wilderness

Presenter: Scott Groene, Executive Director, Southern Utah Wilderness Alliance (Moab, UT) 23 slide

SLIDES: America\u27s Redrock Wilderness

Presenter: Scott Groene, Executive Director, Southern Utah Wilderness Alliance (Moab, UT) 23 slide

The New Africa

Students will be aware of the history, unique geographic features, and economic growth of the continent of Africa by examining one specific country and creating a booklet

"It's like two worlds apart": an analysis of vulnerable patient handover practices at discharge from hospital.

BACKGROUND: Handover practices at hospital discharge are relatively under-researched, particularly as regards the specific risks and additional requirements for handovers involving vulnerable patients with limited language, cognitive and social resources. OBJECTIVE: To explore handover practices at discharge and to focus on the patients' role in handovers and on the potential additional risks for vulnerable patients. METHODS: We conducted qualitative interviews with patients, hospital professionals and primary care professionals in two hospitals and their associated primary care centres in Catalonia, Spain. RESULTS: We identified handover practices at discharge that potentially put patients at risk. Patients did not feel empowered in the handover but were expected to transfer information between care providers. Professionals identified lack of medication reconciliation at discharge, loss of discharge information, and absence of plans for follow-up care in the community as quality and safety problems for discharge handovers. These occurred for all patients, but appeared to be more frequent and have a greater negative effect in patients with limited language comprehension and/or lack of family and social support systems. CONCLUSIONS: Discharge handovers are often haphazard. Healthcare professionals do not consider current handover practices safe, with patients expected to transfer information without being empowered to understand and act on it. This can lead to misinformation, omission or duplication of tests or interventions and, potentially, patient harm. Vulnerable patients may be at greater risk given their limited language, cognitive and social resources. Patient safety at discharge could benefit from strategies to enhance patient education and promote empowerment

Lizzie Brown\u27s Tallahassee

Francis Elizabeth Brown, born in 1818, was the oldest daughter of Thomas Brown, governor of Florida from 1849 to 1853. In the winter of 1827-1828 her father, a dispirited Virginia planter, organized a caravan to move his family from his Rappahannock River farm to Leon County, Florida, some 800 miles away. Brown packed ten year old Lizzie, as Francis Elizabeth was affectionately known, her mother, her brother Jackson, and her three sisters, Mary, Mag, and Ginnie, into the family carriage. Followed by twenty planter friends and his 140 slaves, Brown led the party for two months through North and South Carolina, Georgia, and into Florida. At the time Tallahassee was only a rude village of perhaps 600 or 700 persons. Land had been purchased from the Indians, and the Capital had been officially located only four years earlier. It was here in Leon County that Lizzie was to spend the greater part of her life. She was well educated for those days, and her family was one of the most politically and socially influential in all of antebellum Florida. She was considered to be a great belle. Governor DuVal in 1839 penned a poem “To Miss Lizzy Brown,” and in it he described her brown eyes as “burning with love and constancy.” Some time prior to 1847 the W. H. Geib Company of New York published the “Texas Waltz for the Piano Forte composed and respectfully dedicated to Miss Lizzy Brown,” composed by B. Lignouski, a local Tallahassee music teacher and future college instructor

A Letter from Occupied Tallahassee

Beigadier General Edward M. McCook, a thirty-two year old Union cavalry officer, accompanied by five staff officers, and units from the Second Indiana Cavalry and Seventh Kentucky Cavalry, numbering about 500 men, left Macon, Georgia, on May 5, 1865. He was under orders to accept the surrender of Confederate forces at Tallahassee and St. Marks. Leaving his cavalry four miles behind on the Thomasville Road, McCook and his officers quietly rode into Tallahassee and there on May 10 they received the surrender by Major General Samuel Jones of Florida’s Confederate forces. Two days later McCook received the surrender of the fort at St. Marks. In a special ceremony on May 20, the Union flag was raised over the state capitol with Acting Governor Abraham Allison, Florida officials, and a crowd of Tallahassee citizens quietly witnessing the sad event. The long and bloody war was over for the people of Florida and the military occupation of their state had begun

Mechanisms and effects of public reporting of surgeon outcomes: A systematic review of the literature.

BACKGROUND: Public reporting of surgeon outcomes has become a key strategy in the English NHS to ensure accountability and improve the quality of care. Much of the evidence that supported the design of the strategy originates from the USA. This report aims to assess how the evidence on public reporting could be harnessed for cross-country translation of this health system strategy; in particular, to gauge the expected results of the UK surgeon outcome initiative and to propose criteria that elucidate that prerequisites and factors that are needed to public reporting effective. METHODS: A systematic search of academic databases was followed by snowballing from the reference lists. Only peer-reviewed articles and primary studies were included. RESULTS: 25 studies from the USA (n=22) and the UK (n=3) were included. Suggestive evidence of a negative effect on access to surgery was found for high-risk patients and non-whites; one survey indicated presence of gaming. There was anecdotal evidence of quality improvement measures adopted by low-rated hospitals in New York. Most studies reported only on the effectiveness of public reporting, rather than addressing how effects accrue. This limits cross-country transferability of policy lessons. Based on our analysis, we propose factors impacting on the transferability of the evidence underlying the public reporting of surgeon outcomes, which may inform the adoption of this strategy in other health systems. CONCLUSIONS: There is some evidence that public reporting can be an incentive for low performing surgeons to improve quality. Negative incentive on patient selection as suggested in the USA have not yet been observed in the UK

DEY/DEREN/DENEN: Comforting Nicky

This is a two-part piece, consisting of an experimental German short story accompanied by a short explanatory essay in English

Learning from MARQuIS: future direction of quality and safety in hospital care in the European Union.

This article summarises the significant lessons to be drawn from, and the policy implications of, the findings of the Methods of Assessing Response to Quality Improvement Strategies (MARQuIS) project--a part of the suite of research projects intended to support policy established by the European Commission through its Sixth Framework Programme. The article first reviews the findings of MARQuIS and their implications for healthcare providers (and particularly for hospitals), and then addresses the broader policy implications for member states of the European Union (EU) and for the commission itself. Against the background of the European Commission's Seventh Framework Programme, it then outlines a number of future areas for research to inform policy and practice in quality and safety in Europe. The article concludes that at this stage, a unique EU-wide quality improvement system for hospitals does not seem to be feasible or effective. Because of possible future community action in this field, attention should focus on the use of existing research on quality and safety strategies in healthcare, with the aim of combining soft measures to accelerate mutual learning. Concrete measures should be considered only in areas for which there is substantial evidence and effective implementation can be ensured