Examples of Students Essays

Forms and sources of corporate law – the Abstract , page 1


Twenty seven




MOSCOW
HUMANITARIAN – ECONOMIC INSTITUTE



NORTHWEST
BRANCH



ABSTRACT



STUDENT
GROUP
YUM 0 4 – 09
4
Of COURSE



LEGAL

FACULTY



SOKOLOVA
ANASTASIA ANATOLIEVNA



TRAINING
DISCIPLINE:
“CORPORATE LAW”



TOPIC:
“FORMS (SOURCES) OF CORPORATE LAW”



Scientific
Director: Davydov
A. V.



Prior
rating ____________



Date of defense:

RATING____________



“__”_______ ___G.



Murmansk



2010



Table of CONTENTS


Introduction………………………………………………………………………..3


Chapter
I.
General provisions on corporate
law…………………………6


Chapter
II.
Sources of corporate law…………………………………14


Conclusion…………………………………………………………………….24


Bibliographic
list…………………………………………………..26



INTRODUCTION



Corporate
law is the system of rules of conduct
which are developed in the organization
based on the aggregation of persons and capital,
Express the will of its staff and govern
different aspects of this
organization. Otherwise, corporate law
can be called internal,
intra-company law.



Any
the organization, representing
Autonomous education Association
individuals and capital for the implementation
any socially useful activities,
may formulate for its members
certain rules of conduct with the
to effectively organize
their work and to achieve our
organization goals and objectives.



Under the source
right understand is usually that legal
the form, which expresses legislative
the activities of the state and using
which the will of the legislator becomes
binding.



Sources
right is the final result
legislative activity, which
objectified in a variety of
forms, including in regulatory
the acts and treaties, judicial
precedents, legal customs, religious
texts, and in some cases – in the legal
doctrines.



Sources
law – forms of objectification of legal
norms that serve as signs of commitment
in a given society at a given time, and
also, funds of knowledge of law. In the
the General understanding of the sources of law
such factors really,
which cause appearance
needs legal regulation
the emergence of the appropriate legal
regulations and give these rules
a certain representativeness.



Significant
interest in corporate compliance
while it is in
the expansion of its boundaries, and deepening
content as well as improving
its organizational-legal forms.



The main
sources of corporate law
the following:



1. Corporate
custom – indicates a rule, the result is permanent
and uniform application of the rules
(for example, to complete the work in a certain
time to notify the user
on the facts, violate the usual routine
the life of the organization).



2. Corporate
the usual business practices – routine
Affairs, Mature practice (for example,
the bypass (inspection) head of his
of the company).



3. Corporate
precedents – corporate solutions
used as a sample for
permission of the Corporation similar
Affairs (for example, awarding a free
valuable gifts).



4. Corporate
normative acts which contain norms
corporate law determines
the universalization of rights and responsibilities
of the parties to corporate relations, give
they are durable, stable
(for example, the Charter or constituent
the contract of the legal entity).



The theme of this
essay – ” Forms (sources )
corporate law”.



Object
essay – corporate law as
the branch of science, subject – sources
regulatory law.



The purpose of this
abstract – to reveal the principal forms
(sources) of corporate law.



Main
tasks:



  1. To give
    understanding corporate
    law as a separate branch of law;


  2. To reveal
    the essence of the concept of corporate custom;


  3. To give
    the concept of corporate business
    habits;


  4. To identify
    the meaning of corporate precedents;


  5. Show
    the purpose of the corporate regulatory
    acts.




In the first
Chapter summary is given of the General idea
corporate law as a field of science,
the content components
its subject concepts – corporate
relations and corporations.



In the second
Chapter and in detail
classification and contents of the main
sources of corporate law, such
as corporate traditions, corporate
the usual business practices, corporate
precedents and corporate regulatory
acts.



CHAPTER I.
General provisions on corporate law.



The concept
“source of law” there is a lot
centuries. Centuries it is interpreted and used
jurists of all countries.



Right
the system of mandatory rules
of conduct (norms) established or
authorized by the competent
state bodies, as well as
taken at the referendum in order
regulation of public relations
and expressing original will
certain classes, and as erasing
social differences and democratization
companies – the majority of the peoples subject to the
of minority interests, the implementation of
which is provided by the state.



Right as
any social phenomenon, also
has forms of its external expression,
objectivity, real existence
and functioning. The will of the people, which
embodied in legal laws,
find the expression programs
hopes of large groups of people
that is, the people or its layers.



The concept
“source of law” in legal science
used not only in the formal
the value, that is, as a form of expression
law, but also in the material and the ideal
senses.1



Source
law in the material sense is seen
society itself, its social, economic,
cultural development, the contents
public relations. Under the ideological
source of law refers to legal consciousness,
plays an important role in profobrazovanie.



In the legal
the science of forms in which
fixed, fixed, officially
expressed legal rules, received
the name of the legal sources.



In the past, and
today, the concept of “sources of law”
fit, essentially, from two perspectives:



1. As
the material source of law, that is
where is the content of the rule or
the law-making power;



2. As
formal source of law — the way
Express the content of the rules of conduct
or what makes the rule mandatory
character.



In order
to reveal the content of the concept
“the source of corporate law”,
you need to understand what is
corporate law in General.



Corporate
the right can be viewed in several
aspects. First, as objectively
the existing system of legal norms,
regulating a certain range
public relations. Second, as
the system of normative legal acts
in various industrial branches,
are sources of corporate
law. Third, as an independent
science and, finally, fourth, as a scientific
discipline.



Let’s start with
the first aspect. The concept of corporate
the law is seen in the literature as
in broad and in narrow sense.



In a wide
understanding corporate law is
right and personal, and capital
associations established to achieve
certain joint goals.



According to
T. V. Kashanina, “corporate
law is the system of rules of conduct
which are developed in the organization
based on the aggregation of persons and capital,
Express the will of its staff and govern
different aspects of this
organization. Any organization
which is a standalone
education, Association of persons and capital
for the implementation of any socially
useful activities, the right to formulate
for its members certain rules
behavior so as to most effectively
to organize their work and achieve
determined goals of the enterprise
and tasks”.



In the narrow
understanding corporate law is
private law business
“capital associations”, right
joint stock companies (business
corporations). However, it is not limited to
law-house,
intra – rules of conduct
for members of corporations. Its subject
– corporate relations, which
are the content wider
than only intra-organizational relations.



Corporate
the right is the same joint right, but
in its new stage of development, when
paramount
regulation of relations between owners
(shareholders) with the professional
the management of the society with
potential investors with the aim
smoothing and minimize conflicts
internally and externally.



And it
regulation is carried out not only
and not so much legal rules, how many
norms ethical rules,
established by the Corporation itself,
business usages, and customs.
Such rules of conduct
within the Corporation and established
the Corporation, are corporate
standards. They are accepted by the Corporation itself,
what is the realizations of self-government
(self-regulation), but they
must comply with the law.
Such corporate standards are
mandatory for members of the Corporation,
however, they are not provided
state coercion, but can
to include certain penalties
established by the Corporation itself, i.e.
have their own mechanism
coercion.



From the position
followers of the second point of view,
corporate law is a set of
General and special rules of private law
and corporate norms that mediate
corporate relationships.



If
consider corporate law as
science, it studies the characteristics of
legal regulation of corporate
relations. In addition, the subject of science
includes: different legal structure,
definitions, concepts and theories, as well as
practice, especially arbitration
vessels associated with the review process
corporate disputes.

Examples of Students Essays

Forms and classification of accounting documents, Course work , page 3


2.3. Processing of documents



A method of registering account
information, i.e., information from primary
documents is meant by the term
the technique of accounting.



To organize
and accumulation of information contained
in accepted to accounting the primary accounting
the documents, compiled summary account
documents
account
registerswhich
depending on the degree of automation,
can be compiled on paper and computer
the media (electronic
form). The registers are used to
of reporting information on accounts
accounting and bookkeeping
reporting.



External
sight records are classified
on:11



• books;



• card;



• loose leaf;



• machinegame (obtained by
the use of computers);



• machine carriers.



Business transactions must
be reflected in accounting registers
accounting in chronological order
and grouped in the corresponding
accounting accounts.



The types of produce in them
records records are:



• chronological (registration
log);



• systematic (main
the book accounts);



• combined (magazines-warrants).



The degree of detail of the information
contained in the records, they
can be:



• synthetic (main
the book accounts);


17



• analytical (card);



• combined
(magazines-warrants).



Booksimagine
a bound loose leaf
the specific format and ruling.
Their use is limited as work
they conduct split between the accounts
employees cannot, it must lead
one person (cash book). Such
books are numbered and tied together, and
on the last page shows the number
pages signed by the head
of the company and the chief accountant. In
such books are possible
replace individual sheets when new
abuse and embezzlement. On
the enterprises apply the “Main
book” – as a register of synthetic
accounting and “the Book of the residual materials
on warehouses” – as the register of analytical
metering needed for interconnection
accounting data with the data
operational inventory and
monitoring of the safety of different
types of ownership.



Carddesigned
for analytical accounting of fixed
means (inventory cards),
material values in their places
storage (card inventory
materials). On the basis of their accounting
creates a file of fixed assets and
materially-responsible person –
a file of materials, spare parts,
low value
items, and finished products.



Free
leaves

account
registers big size and large
the amount of information in relation to
cards. They are designed for
synthetic and analytical accounting
and perform the role of combined
registers. These include: journals, orders,
statements, tabularly and machinegame.
They are comfortable to use, as
ensure a better distribution
duties between employees accounting.
This is the most common type of account
registers.

18



The composition of the accounting registers, their
the form, order and sequence
fill, technique vzaimosvjazi
defines the form of accounting.



Entries in accounting registers
based on a thoroughly tested
the documents, therefore and registers
acquire a probative value in
using metrics for analysis
economic activity of the enterprise,
in monitoring status of funds and
when revealing the results of its work.



The correct reflection of the
of economic operations in registers
accounting provide
of the person who made and signed them.


When
the storage registers of accounting
accounting should be provided protection
against unauthorized corrections.
Correcting errors in the register
accounting must be
substantiated and confirmed by the signature
the person who made the correction, indicating
date of correction.



The content of accounting registers
accounting and internal accounting
reporting is the commercial
mystery, and in the cases provided for
legislation of the Russian Federation,
– state secret.



Persons granted access
the information contained in the registers
accounting and internal
financial statements are required
to store commercial and government
secret. For its disclosure they are
the responsibility established
the legislation of the Russian Federation.12


19



CONCLUSION



Rational organization
document management is one of the main
conditions correct statement
accounting.



Document as an information carrier,
acts as an indispensable
internal organization of any
companies, businesses, firms, providing
the interaction of their parts. Information
it is the basis for making
management solutions, is
proof of their execution and
source for generalizations and
material for reference and search
work.



All business operations
of the institution shall be
supporting documents. Acquittal
documents are the primary accounting
documents on the basis of which
accounting is carried out. Primary
accounting document must be prepared
at the time of the transaction, and if
this is not possible –
directly after graduation.



Submitted to the accounting Department
primary accounting documents obligatory
checked in form
(completeness and correctness of
primary accounting documents, filling
details), and content
(the legality of the documented transactions
logical linking of separate indicators).



Document management provides
a rational division of labour account,
uniformity of load account
employees, timeliness of the accounting
accounting. A clear and effective workflow
provides control over the design
documents, sets personal
the liability of principals for
preparation, transmission and processing
documents and thus provides
the timeliness of the accounting
reporting. In direct dependence on
the functioning of the workflow
is and records.


20



REFERENCES



1.Federal law “On accounting
accounting” from 21ноября 1996. No. 129-FZ (as amended
Federal law of 30 June 2003 No.
86-FZ).



2.Guseva T. M., Sheina T. N. The basics
accounting. M., 1999.



3. Kudryavtsev, V. A. and others “Organization
working with documents: the textbook – M.:
INFRA-M, 1998



4. Khoruzhii
L .And. Accounting. – M.: Kolos, 2004.



5. Novodvorsky
V. D. Belov, E. L. working chart of accounts in
the accounting system
accounting. Uchebno – practical allowance. –
M.: Economist, 2005.



6. www.buh-teor.ru



7. www.mdi.ru




21



Annex 1


22



Annex 2





23



Appendix 3





24



Annex 4


25


PRACTICE


JOB
1


26


27



TASK 2





28





29



TASK 3





30





31





32



TASK 4












33



















34




























35




36






37






1Новодворский
V. D. Belov, E. L. working chart of accounts in
the accounting system
accounting. Uchebno – practical allowance.
– M.: Economist, 2005.




2
http://buh-teor.ru/archives/15




3Федералый
law No. 129 “ On accounting “




4
] L .And. Accounting. –
M.: Kolos, 2004.




5cm.
Annex 1




6cm.
Annex 2




7cm.
Appendix 3




8Гусева
T. M., Sheina T. N. The basics of the accounting
accounting. M., 1999.




9http://www.mdi.EN




10
Kudryavtsev, V. A. Organization of work with
documents. M., 1998.




11
Cm. Annex 4




12
Kudryavtsev, V. A. and others “Organization
working with documents: the textbook – M.:
INFRA-M, 1998


Examples of Students Essays

Forms and classification of accounting documents – term paper , page 2


2.1. Classification of primary
documents.


Diversity
business operations involves
the need to create different
content and form of documents. For
delineation of features of the document
their classification is used, i.e. all
accounting documents are divided into
homogeneous groups according to the following criteria:



· By appointment;



· Maintenance of a business
operations;



· In order of execution;



· By way of transactions;



· The place of preparation.



For the purpose:


1.
Administrative documents containing
an instruction to perform a specific
economic operations. Main
purpose – the transmission of instructions
the heads of the performers. However
administrative documents do not contain
confirm the facts of Commission
economic operations, so do
on their own they cannot serve as a basis
to reflect operations in an accounting
account.


Example:
the power of attorney, receipts for receiving cash
money order of the head of
cash under report.


2.
Justificatory (Executive) –
the documents that make out already
the operation produced. Performers
cashiers, heads of warehouses, forwarders,
how would you justify your actions these
documents.


Example:
adoptive acts, acts on acceptance-transfer
fixed assets receipts on acceptance
values, reports, financially responsible
.


3.
Accounting support documents
which are used for accounting
registration records to further
use

10


account
process.


Example:
grouping statements, accounting
help on mistakes.


4.
Combined – documents
combine the characteristics of all the above
groups. They serve as both
order of operations
the justification for its implementation, fix
perfect operation and at the same time
specify the order of reflection
in the accounts.



Example: Advance
the report, a payroll register for
labor. 5



Content
business operations:


1.
Material – documents that serve to
clearance operations on the movement
inventory



Example: receipt
order 6


2.
Monetary instruments
for registration of operations with cash and
non-cash cash
enterprise


Example:
the payment order


3.
Calculation – used for decoration
the estimated relationship of the enterprise
with their counterparties on any
obligations.



Example:
invoice 7



In order
compile:


1.
Primary business transaction
reflected for the first time. Example: invoice
receipt order.


2.
Summary – documents produced
on the basis of primary documents. They
the data reflect several primary
documents. Example: advance report,
statement of the distribution General
costs.



By the way
transactions:


1.
One-time documents that reflect
one or more homogeneous


11


operations.
After the preparation is immediately passed to
accounting and used


for
accounting records.


Example:
credit (expense) receipt
outfits.


2.
Savings documents used
in a certain period of time and gradually
they reflect a uniform repetitive
operations


Example:
the time sheet



At the place of preparation:


1.
External documents compiled
other organizations and coming from
side.


Example:
invoice


2.
Internal documents are prepared
the organization to execute
internal business operations.


Example:
the act of transfer and acceptance, the expenditure-receipt
cash warrant.


Documents
authorizing business
operations with monetary funds
signed by the head of the organization
and the chief accountant or authorised
them to the parties.



Unsigned
the chief accountant or authorised
they person money and design
documents, financial and credit
be voided
and should not be processed
(with the exception of documents signed
the head of the Federal authority
Executive power, especially
of which are determined
individual instructions of the Ministry
of Finance of the Russian Federation). Under
financial and credit obligations
refer to the documents formalizing
financial investments of the organization
loan agreements, credit agreements and
contracts concluded on the commodity and
commercial credit. 8


12



2.2. Checking of primary documents



2.2.1.Validation rules
primary documents



The primary documents coming
the accounting Department must be
the audit, which is carried out by
the form (completeness and correctness of
documents, fill in the details) and
the content (the legality of documented
operations, logical linking of individual
indicators).



It is prohibited to execute
and registration of primary documents
transactions that are contrary to
legislation and established
order acceptance, storage and usage
cash, inventory
and other values – such documents
should be handed over to the chief accountant
enterprises for decision-making on
him.



In the primary documents in
must be
the name of the persons responsible
for the Commission of economic operation
and the correctness of the form, their personal
signature and decoding of signatures.



Inspection shall be conducted on three
areas:



• according to the form (completeness and correctness
the execution of a document, filling
details);



• arithmetic (calculating amounts);



• content
(legality of the documentary operations).
9



When checking
the form must be checked
filling mandatory details
document – documentation
read the document of the tax on
can invalidate. All
under the form of the document
the details should be filled taking into account
requirements for their completion, contain
the required signatures of the persons responsible
for the preparation of the document, and decrypt them,
and print

13



organizations, if available
the form and current
law. It should
note that for the purposes of taxation
the primary documents are not
only invoices, invoices, payment
of orders, but also contracts, acts of acceptance,



letters of guarantee, etc.


Acceptance
and a review of selected primary documents,
used in accounting,
may be assigned to computing
install. For this composition
computing the installation order
the head of the enterprise, institution
allocated workers who carry out
acceptance and check of primary documents,
used in accounting,
under the control of chief accountant.

14



2.2.2. The fix
errors in the primary documents



Error detected by
validation can be divided into several
groups:



• the causes —
negligence, accounting, illiteracy,
fatigue, malfunction of computing
equipment, etc.;



• by place of occurrence —
the text or numbers of primary documents,
when posting to the ledgers;



• value
local
errors (e.g. date) and transit
(causing automatic error in
several places).



Patching cash
(receipts and expenditure cash orders)
and Bank documents is not allowed.
In other primary accounting documents
corrections can only be made on
coordination with participants of economic
operations that should be confirmed
signatures of the same persons who signed
documents, indicating the date of entry
patches.



Errors in the primary documents,
created manually (except
cash and Bank), corrected
as follows:



• crossed out one thin
feature wrong text or amount
so, to be able to read
fixed;



• inscribed above the crossed out
the corrected text or amount;



• in the fields relevant
line the caveat “fixed”
signed by the persons who signed informed
the document is either validated the signature
the person who made the correction, and
also, specifying the date of correction.



The text and digital data
primary documents and accounting registers
Erasure and non-stipulated corrections
not allowed.



• if the document is in
a few instances, the fix is
done on each instance in
separately.



Typical mistakes when working with
primary documents:



• the use of forms of primary
documents created in the enterprise,


15



but not approved in the order
the accounting policy;



• no documents are
being unified or
specialized mandatory
details;



• not mandatory
details of primary documents;



• presence of erasures and blots
in the documents;



• violation of rules fixes
errors in the documents;



• fixes in the cash
documents;



• write in pencil;



• no dashes in
free rows.



• no stamp or writing
“Paid” with the date (numbers,
month, year) to the documents attached
to credit and debit cash orders;



• arithmetic
errors taxiroute documents.10


16

Examples of Students Essays

Forms and classification of accounting documents – term paper , page 1

Federal
Agency for education


State
educational institution


higher
professional education


Nizhny Novgorod
state University


them.
N. And. Lobachevsky


Financial
faculty


Department
accounting, economic
analysis and audit


COURSE
WORK


at
the discipline “Theory of accounting
accounting”



Topic: “Forms
and classification of accounting documents”



Fulfilled:



Checked:

Lower
Novgorod,2009


INTRODUCTION



The relevance of the topic in my term
work is that the primary record
is the basis of accounting
accounting.The primary record is a
the initial stage of the systemic perception
and check individual transactions
characterizing business processes
and phenomena occurring in the enterprise.



The value of documents in accounting
accounting is extremely high. They are
source of information required for
managerial decision-making,
ensure the safety of the
material values and money
funds have documentary (legal)
force in the event of disputes or
claims and lawsuits are
source of information about financial and economic
activities to



analysis and control of the
the founders, tax services, audit.
From certainty, reality, and
timeliness of drawing up of primary
documents depends on the quality of accounting
accounting.



Documentation
economic facts reflected
accounting remains one
of the fundamental requirements of its
of reference and conditions of use
of modern computing.


The main
the aim of the course is to study
the primary accounting documents.

In accordance
with this objective, the study was
the following tasks:

-the concept of documentation
in accounting.
-to define the concept
primary records and show the
their importance in the organization of accounting
accounting in the enterprise. -to consider
classification of the primary accounting
documents. -show existing
forms of primary accounting documents.


4




  1. THEORETICAL FOUNDATIONS
    DOCUMENTATION IN ACCOUNTING




1.2 the Concept of documentation in
accounting



In the theory of accounting
under the document refers to the way
solid and continuous reflection
business operations with the aim of obtaining
of data required for conducting
current accounting and control
for them.



In terms of taking
accounting only
a way to reflect business
operations is the document.



The document – written evidence
the fact of a business transaction. The term
“business transaction” in the legislation
is not decrypted, therefore, under
the business transaction will understand
any event in economic activity.



The material carrier account
information is account form or
magnetic disk depending on the way
of the primary accounting. Some of them
record business transactions in
the time of the transaction, others are
based on the data of the primary carriers
and are used for convenience of subsequent
information processing, as well as give
the ability to automatically enter
data into the computer.



The document is the basis and
confirmation of accounts. All
economic facts must be
the primary accounting documents. No
one operation may not be reflected in
account, unless it is properly
the composed document .



Practical
the value
documents in the operational and economic
activities is that in
them properly and timely recorded
all administrative and Executive
actions (for example, the release material
values from the warehouse to the production,
payment from cash Desk of cash
the acceptance of suppliers ‘ accounts and
etc.).

5



Legal
the value
documents is that they
provide evidence-based rationale
indicators of the accounting and
reporting, establish liability
performers for produced
economic operations. Documents or
these documents are used in
as the preparation of audit
evidence for the audit
the conclusion about reliability of the accounting
statements of the economic entity, and
also as evidence if
the resolution of the economic and judicial
disputes between organizations
or between the organization and the authorities
tax control over tax
offences, etc.



Control and analytical
the value
documents is that they
serve as a source of control data
in the implementation of on-farm
control the movement of property for the purpose
the rule of law and economic
feasibility carried out
operations. In addition, the documents are
source of audit
evidence for external auditors
when they are required
and proactive audits
in order to rationalize the implementation of goals and
objectives of the audit, by the contract
between the economic subject and
audit organization. Documents
also serve as the basis for the conduct and
source of information control and
audit. 1


6



1.2. The concept of primary accounting
documents,their details and shape.



A primary accounting document
is a written
certificate of perfect economic
operations that have both economic
and legal (evidence,
exculpatory) value.



The indicators of the document must
to reveal the essence and all the features of this
operation, to serve as a base for operational
management and control of economic
processes performed in the organization
contain the information that you need
sufficient for the organization of accounting
accounting, analysis, control and implementation
other management functions to compile
reporting, and legal
evidence in certain situations.



A primary accounting document
must be made at the time of committing
business transaction, and if it is not
possible — immediately
at the end of it.



Our country has done a great
work to create and streamline
forms of primary accounting documents, their
harmonization and standardization. In particular,
established system standards,
which is defined appointment types
documents and requirements to them. In addition
also published the aforementioned albums
unified forms of primary accounting
documentation with recommendations about the order
their application. The organization of primary
accounting is entrusted to an economic
subjects. Primary accounting documents
can be compiled on paper and computer
media.



Unified
called a primary account
documents intended for registration
certain business transactions
(e.g., cash) in organizations
regardless of ownership,
sectors of the economy and the legal
forms of activities. Thanks to them
achieved consistent, ie clearly
understand the design of homogeneous
business operations. 2


7



The document, which is issued
the ongoing economic operation,
has a dual purpose:



first, this document is
acquittal, i.e. confirms the fact
the Commission organization of economic
operations;



secondly, the document serves as
the primary accounting document
the basis of which made the recording
in accounting.



One of the most important conditions
documentation is
the presence in the documents of all of the information
necessary for the operational work,
of accounting and control. Primary documents
accepted to the accounting if they are made
according to the form contained in albums
unified (standard) forms of primary
records. Under the form
the document refers to the composition and arrangement
details.



In that case, if the form is primary
accounting documents not provided in
the albums of unified forms of primary
accounting documents, such documents
must have the necessary requisites
(indicators) that are required for
comprehensive features
economic fact contained in
document and give it legal
force. Details of primary and accounting
documents accepted to accounting
accounting is provided for
regulations and depend on
nature of business operations.



Mandatory
details
include:



– the name of the document (form),
the props present on the forms
specific types of documents;



– name of organization –
the author of the document indicate on the forms
in accordance with the constituent
documents of the organization



– date of the document
allows you to define a specific date
of the transactions described in
document. The document date is
the date of its signature or approval.
Issued date document Arab


8



the numbers in the sequence:
day of month, month,



– indication of the parties involved
the Commission of economic operation,



– gauges economic
operations (in quantity and value
terms),



– the maintenance of a business
operations



– name of officers,
responsible for making business
operation and correctness of its registration,
personal signatures and decrypt them.



– personal signatures of these persons.



Unified
forms of primary documents have
be used in the organization unchanged.
3



Depending on the nature
register of operations forms
divided into standard and specialized.



Model
called form documents intended
for a homogeneous, widely
common business facts
in most
of enterprises in one or several industries.



Specialized
are
forms of documents used for registration
operations of a specialized
a sectoral nature, with a
place in a select group of organizations
or industry. 4


9




  1. CLASSIFICATION OF PRIMARY
    DOCUMENTS AND THEIR VERIFICATION


Examples of Students Essays

The form and the macroeconomic consequences of unemployment, Course work , page 1

Federal
education Agency


Moscow
state University of Economics,
statistics and Informatics


Department
“Accounting, analysis and audit”


COURSE
WORK


at
the discipline of “macroeconomics”


on
topic “Forms and macroeconomic
consequences of unemployment”


Finished(a):
art. gr.


F.
Acting


Head:


Belgorod
2011.



The contents



Introduction
3




  1. The concept and causes of unemployment
    5






    1. The concept and essence of unemployment
      5



    2. Causes of unemployment
      7






  1. The level and forms of unemployment
    11






    1. The unemployment rate
      11



    2. Forms of unemployment
      13






  1. Macroeconomic implications
    unemployment
    16






    1. Social consequences
      unemployment
      16



    2. Economic consequences
      unemployment
      17






  1. Okun’s Law

    19



  2. Statistics of unemployment in Russia
    during 2008-2010.g………………………….18



  3. Methods of dealing with unemployment
    22




Conclusion (s)
25



References
……………………………………………27



Introduction



Relevance
research
on
the topic: “Forms and
macroeconomic implications
unemployment”
due to the fact that unemployment
is a macroeconomic
the problem of high-impact
for each person. The loss of jobs for
most people mean lower
living standards and causing serious
psychological trauma. So
it is not surprising that the problem of unemployment
is often subject to political
discussions.



Undertaken in an open and
to a market economy is associated with large
difficulties, causing many
socio-economic problems. One
of them is the employment problem that
inextricably linked to people, their
production activities. The transition
to the market not only sharpened the problem
employment, but also added new ones,
linked to structural adjustment
the Russian economy and the emergence of
the new labour relations as a result of
different forms of ownership. In
the result was inevitable
the release of workers from enterprises
and funding them already
the large army of the unemployed.
Tens and even hundreds of thousands of people in our
the country was literally
thrown into the street. But only the fourth
some of them according to official data
have the status of unemployed. But consider
unemployment only as a phenomenon of the transition
period wrong. It is associated with
economic development and change
needs in the workforce, and social
status of the employee.



Unemployment is not merely the absence
work is also a social disaster,
providing powerful and destructive
the impact on people. This phenomenon affects
on economic, social and
psychological condition of people. Although
unemployment can be creative,
mobilizing the will test most
passed through it say they have experienced
despair, powerlessness and confusion,
especially if you been out of work longer
than a few weeks. Psychologists
it is proved that the collision with the unemployment
affects average
life expectancy, condition
health, longevity and mortality
the addiction to alcohol. Moreover,
I want to emphasize that these are
not only family income, but also lost
the self-esteem of people, there are various
complexity of the disease on the nervous
the soil and there is a feeling of hopelessness
in the future. People simply
losing a landmark and a sense of further
the struggle for life. It just starts
to exist, not live. And this, in my
glance, the worst, because it lost
the personality of the individual.



For many people, the feeling
self-esteem directly
due to the fact that they are busy.
Therefore, to find that they are
unclaimed in the labor market, people
experiencing severe psychological
shock, depression. Depression, in its
turn, leads to inaction, and
inaction to the loss of skills,
loss of self esteem, decline in moral
foundations, and public and
the political unrest.



The object of the topic
the course work is: “Forms and
macroeconomic implications
of unemployment.”



The aim of the course work
is the consideration of the nature of
unemployment, its causes, forms,
socio-economic impact
unemployment and methods of its overcoming,
and review of statistics
unemployment in Russia in 2008-2010.g.



In accordance with this purpose
the work identified the following tasks:



  1. to determine
    the concept and essence of unemployment, causes
    its occurrence and economic
    and social consequences;


  2. to consider
    classification of types of unemployment,
    to reveal their details;


  3. to produce
    statistical analysis of the structure and
    unemployment dynamics in the Russian
    Federation for 2008-2010.g.;


  4. to determine
    ways and methods of dealing with unemployment.





  1. The concept
    and causes of unemployment





  1. The concept
    and nature of unemployment




Market
labor, like any other market, can
to lose its equilibrium. If
the wage rate for any
the reason is reduced and becomes below
equilibrium on the labor market occurs
the situation when demand exceeds
the supply of labor and a lack of
labor force, i.e., the presence of unoccupied
jobs.



Unemployment,
first of all, is a part of the population
the country, consisting of persons who are
able-bodied age, not having
work and in search of work in
for a certain according to the legislation
period of time. This lack of employment
for economic reasons the particular,
more or less at any given
the time, part of the working population
able and willing to work.[20;288]



Education
and rising unemployment represent
the specific law of population.
The essence
the law of population is that
that the wage-labor force, contributing
profit growth creates a source for
accumulation of capital, the latter
through the mechanism of growth of technical
composition of capital – generates industrial
the army of the unemployed.
.[14;223]



In this regard, unemployed
represent the relative
the overpopulation. Labor becomes
in excess of the demand,
imposed on her. This does not
implies that there is an absolute excess
population. The root cause of education
unemployment – the growth of the technical structure
capital.



Unemployment is a socio –
economic phenomenon in which
part of the labor force (economically
active population) not engaged in
the production of goods and services.



Unemployment refers to
macroeconomic problems because
what it is:



spheroidals processes
what is happening in the economy
of the country;



itself has an impact,
feel across the entire economy
of the country.



Unemployment
due to the number of people willing to find
work compared with the number
jobs corresponding to the profile
and qualifications of applicants for these
places. For the analysis of problems of unemployment
you must first clearly define
who should be considered unemployed.
Criteria for recognition of a person unemployed
typically established by law or
government documents and can
a little vary from country to country. But
as a rule, were all characterized by,
what:



Unemployed
are those persons working
age who is not currently
unemployed, leave the labour market and
conduct active searches. Persons with
work, as well as persons employed part time
working day or week are
employed. [19;498].



To
the unemployed in Russia are persons
under 16 years of age and older, who in
the period under review:




  • not
    had a job (profitable occupation);





  • doing
    the job search, i.e. addressed in
    public or commercial
    the employment service, used or
    placed ads in print,
    directly addressed to the administration
    of the enterprise (employer), used
    personal contacts and other methods
    took steps to organization
    own business;





  • was
    ready to get to work.




When
referring to the unemployed should be
met all the above criteria.



To
unemployed persons registered in the
the bodies of the state employment service,
includes individuals without work, seeking
work and in the prescribed manner
received official status of unemployed
in the public service
employment.



It is important
to emphasize that to the unemployed usually
carry not only dismissed on the various
reasons, but also persons voluntary left
work and undertaking attempt to find
new. The structure of unemployment for its
reasons includes four basic
in the labour force:




  • lost
    as a result of the dismissal;
    voluntarily left work;





  • come
    to the labour market after a break;





  • for the first time
    came to the labour market.




The ratio
these categories depends, first of all,
the phase of the economic cycle.



total
the demand for labor and its total
suggestions. The diversity of the causes and
types of unemployment shows how difficult it is
and deeply this phenomenon.




Examples of Students Essays

Forms and methods of influence of public Finance on the oil industry – term paper-page 1


THE MINISTRY OF EDUCATION AND
SCIENCE OF THE RUSSIAN FEDERATION



State educational
institution



higher professional
education



“Saint-Petersburg state



engineering economic
University”



faculty entrepreneurship
and Finance



Department of Finance and banking
business



COURSE WORK



on discipline “Finance”



on the topic: “Forms and methods of influence
public finances on oil
industry”



Fulfilled:
Ivanov
.And.


(Name And Surname)



student
III
of course 4G. 10мес. training period


specialty
080105 – Finance and credit


Group
No. 3382


Room
gradebook 33071/08


Signature
_____________


Checked:
Hagen L. A.



(Name And Surname)



Position: assistant Professor



Finance and
banking



Rating: _______ Date: ________________


Signature
_____________



2010


The CONTENTS


INTRODUCTION
………………………………………………………………..3


CHAPTER
1. THE THEORETICAL BASIS OF THE OIL



INDUSTRY
Russia
………………………………5



1.1. Oil
industry as a sector of the economy



Russia……………………………………………………………….5



1.2. The legal framework
regulatory impact



public Finance
on oil



industry
Russia………………………………………….7



1.3. Analysis of the state of
the oil industry in



Russia………………………………………………………………10


CHAPTER
2. FORMS AND METHODS OF INFLUENCE



PUBLIC FINANCE
ON



OIL
INDUSTRY
……..16



2.1. Action
public Finance on



oil
industry……………………………..16



2.2. Methods of influence
public Finance on



oil
industry………………………………….17


CHAPTER
3. PROBLEMS AND PROSPECTS IMPACT



PUBLIC FINANCE
ON



OIL
INDUSTRY
……22



3.1. The impact of
public Finance on



oil
industry……………………………..22



3.2. Prospects the impact
public Finance on



oil
industry……………………………..25


CONCLUSION…………………………………………………………..30


LIST
LITERATURE
………………………………………………………………33


APP…………………………………………………………..35



INTRODUCTION



Currently the oil sector
the fuel and energy complex
Russia is one of the most
stable production
complexes of the Russian economy.



The oil complex today
provides a significant contribution to
creating a positive shopping
balance and tax revenues in
the budgets of all levels. This contribution
significantly higher proportion of complex in
the industrial production. Its share
accounts for over 16% of GDP
Russia, the fourth part of the tax and
customs revenues to the budgets of all
levels, and more than a third coming
in Russia foreign exchange earnings.



Such high rates are associated
with significant resources and production
the potential of the oil industry. In the depths
Russia holds about 13% of proven
oil reserves. These resources are located
mainly on land (approximately 3/4). About
60% of oil resources accounted for
areas of the Urals and Siberia, which creates
potential export
in both Western and Eastern
directions. The economy consumes
only less than one third of extracted oil
(including processed products).



Oil production in the country is carried out
more than 240 oil and gas associations
with 11 refineries,
including OAO “Gazprom”, provide
more than 90% of total output.



Thus oil
industry plays a huge role in
the Russian economy and is always
a topical theme. Strategic objective
the development of the oil industry is
a smooth and gradual increase
production with the stabilization of its level on
the long term.



NK “YUKOS”
is a leader in oil production among
Russian companies, one of the main
oil exporters and, of course, plays
a significant role in the development of the oil
complex of the Russian Federation. Income
from the sale of hydrocarbons
for many years, will determine
financial and economic condition
the country and economic growth.
However, in the oil industry
accumulate unsolved problems
pose a threat to stability
its sustained development in the middle
and the long term. Relevance
and the importance of solving these problems for
sustainable, progressive
oil business development identified
the goal of the course work.



The purpose of this
course work to perform
positive and negative influence
public finances on oil
industry. To perform
the state of the industry and on the basis of
the received data to identify problems
the industry and prospects for the nearest
period.



Tasks of the course work are:




  • to consider the form and methods
    the impact of public Finance
    to the oil industry;



  • to analyze the trend
    the development of the industry and the mechanism of the state
    financing oil
    industry;



  • to identify the main challenges
    the development of the oil industry;



  • to identify the main problems
    the development of the transport sector and ways of their
    solutions.




CHAPTER 1. THE THEORETICAL BASIS



OIL
INDUSTRY IN RUSSIA



1.1. Oil
industry industry



the economy of the Russian Federation



The level of oil production, Russia
ranked second in the world after
Saudi Arabia. Oil reserves
make Russia one of the most important players
on the world market.



Oil production in the country is carried out
more than 240 oil and gas organizations.
11 refineries provide
more than 95% of total output. Main
mining locations – opened in the 1960s and
1970-e years the Western Siberian fields,
which accounted for 68.1% of total
annual production. The second in the country in terms
oil production – the Volga-Urals region
– is in a late stage of development
productive fields and
characterized by decaying prey,
which in the next few years will begin
be reduced.



Among the Russian raw
the giants of the leading position by volumes
oil and gas is traditionally
LUKOIL. Last year, the company produced
76,9 million tonnes (563 million barrels) of oil and gas
equivalent-10% more than him
the nearest competitor, Yukos (69.3 million
tons), not including foreign
units of LUKOIL, the extraction of which
was 2.9 million tons. Followed by
“Surgutneftegas” (49,2 million tons), Tatneft
(24.6 million tons), TNK (37.5 million tonnes), and Sibneft
with the production of 26.3 million tons. State
Rosneft with a production of 16.1 million tons is
only eighth place, behind SIDANKO
(16.2 million tons). Only the “big eight”
the largest oil companies in Russia
accounting for 83% of oil and gas
equivalent.



On 01.09.2008 in
performance stock of oil
industry of the Russian Federation, there were 158,3
thousand wells, which were connected to 133.5 thousand
wells (or 84.3%), non-operating Foundation
– 24.8 thousand wells. Average daily production
oil in August 2008 was on
level – 1341,8 thousand tons/day., in an average
January – August 2008 – 1332,9 kt/day.



For 8 months of 2008 footage
production drilling amounted to
9.9 million m, commissioning of new wells – 3593. Expected
year development, obviously, will exceed
14.5 million m, and the commissioning of new wells may
will reach ~ 5.4 million PCs.



Thus, pre-crisis
the situation in the oil industry of the Russian
The Federation was stable enough and
characterized by a high results.



1.2. The legal framework
regulatory impact



public Finance
on oil

Examples of Students Essays

Forms and methods of influence of public Finance on agriculture in Zambia – the Abstract , page 1

FEDERAL
EDUCATION AGENCY



State educational
institution



higher professional
education



“Saint-Petersburg state



engineering economic
University”


faculty
business and Finance


Department
Finance and banking


COURSE
WORK


at
the discipline “Finance”


on
the topic: “Forms and methods of influence
public Finance in rural
agriculture in Zambia”


Fulfilled:
Mulenga
M.





Student
III year 5 study term


specialty
Finance and credit


Group
3383


Room
gradebook ______________


Signature
_____________


Pwas tested:


Post:


Rating:
_______ Date: ________________


Signature
_____________


2010


The contents













CHAPTER 1.



1.1.



1.2.



CHAPTER 2.



2.1.



2.2.



CHAPTER 3.



3.1.



3.2.




INTRODUCTION…………………………………………………



MODERN CONDITION OF RURAL
AGRICULTURE IN ZAMBIA
………………………………………



Analysis of state rural
agriculture
……………………



The legal framework
regulating agriculture in
Zambia ………………………………………..



SHAPE AND AWAY FROM THE STATE
FINANCE FOR AGRICULTURE ……….
….



Methods of tariff regulation
the agricultural sector
……………………………



Forms of influence of the state
Finance for agriculture ……….
……………………………….



PROBLEMS AND DIRECTIONS OF DEVELOPMENT
THE AGRICULTURAL SECTOR IN
ZAMBIA..



Problems of development
the agricultural sector…….



Prospects of development
the agricultural sector…



CONCLUSION…………………………………………….


LIST
SOURCES………….




3



5



5



12



34



34



42



44



45



50



51


INTRODUCTION



Agriculture
this sector of the economy that produces
agricultural products. Includes
crop and animal production;
meets the needs of most
food and raw materials for
textile, footwear, perfume,
in the food industry.
Industry
is one of the most important presented
in almost all countries.



The majority of the population
planet continues to live in rural
areas and to ensure their existence
– directly or indirectly – mainly
at the expense of agriculture. In the last
decade the quality of life of rural
is deteriorating and in pursuit of
industrialization in the agricultural
sector not enough is invested
funds.



Agriculture
is one of the key sectors
economy of Zambia. The level of development
the agricultural sector has always been and
continues to be a determining
factor in the economic and social
– political stability of the state.
As one of the priority areas
development of economy of the Republic, rural
the farm has a huge
potential and large reserves.



The main task and purpose of this
work was to reveal the impact
public Finance in Rural
farm show
prospects and problems of development of this
sector in Zambia, based on the analysis already
existing data.



CHAPTER 1. MODERN
THE CONDITION OF RURAL



AGRICULTURE IN ZAMBIA



1.1. Analysis of state rural
agriculture



Zambia is an agrarian
country. Agriculture employs 60%
the economically active population.
Area of fertile land is
47% of the country, but is
only 20%. The variety of climatic
conditions allows to grow a
crops: corn,
cassava, wheat, millet, melons, fruits,
cotton, sorghum, soybeans, tobacco,
sunflower, rice and others In connection with the growth
in the 90s the export of fruit to Europe fast
rapidly gardening. In
the southern and Central regions developed
cattle. Widespread in the country
mainly subsistence farming.
Relatively few farms producing
commercial products (a few hundred
large plantation farms that
owned and managed by Europeans
them). Performance farms
African farmers because of the backward
farming marginal soils and
frequent droughts very low. Serious
the damage comes from frequent droughts.



The country has three
agro-ecological zone suitable for
agricultural production mnogofaznykh
Rastenievodstvo, livestock and fish. The table
below are the numbers and the percentage
small-and medium-farm households,
engaged in agricultural
activity in cities. Only
the city of Lusaka is less than 95% of the rural
families engaged in agriculture.
Crop is the main
activity, and poultry
also is the dominant activity
in all the cities. Animal
it seems less universal
but is still significant
activity for households in
the southern and Eastern provinces.



Rural households,
occupying agricultural
activities in 2008



Table. 1
















































































































Rural home
farms engaged in:



Geographic area



home
economy


Just



%


households



Crop



Animal



Poultry



Rybovo-dstvo



Zambia



921 061



97,4



97,8



29,3



67.1



0,3



Central



87
379



95,8



95.9 per



27,4



70.3



0,0



Copperbelt



39
691



97,3



100,0



14,7



51,7



0,1



Eastern



195
191



99,4



99,3



43,7



62,8



0,1



Luapula



127
701



97,3



95,6



12,9



73,6



0,6



Lusaka



22
579



73,3



97,4



26,5



55,9





Northern



168
966



98,4



97,0



25,4



73,6



10,3



North-western



56
930



99,1



99,0



14,2



56,3



0,3



Southern



115
893



98,1



96,7



49,6



80,9





Western



106
731



97,0



99,1



21,9



53,1






Dynamics
production and consumption of grain
cultures



thousand tonnes (unless
agreed. units)





































































2007.



2008. (est)



Production



area
(thousand hectares)



2 884



3 274



the volume
the collected products



19 130



24 278



the cost
production (mln, f.St.)



1 920



3 180



Balance
supply and consumption of agricultural products



Production



19 130



24 278



import
from: countries


other
countries



1641


809



1536


748



export
in:


other
country



2362


78



3002


465



the total amount
supply



19 140



23 095



change
farms and stocks.



– 956



3 337



total
domestic consumption



20 095



19 759



production
in % of total supply for
consumption in Zambia



100



105





Source: Statistical service
Zambia, March 2009
.



Net profit
farms (36,2%), owing
mostly higher prices, as
livestock products and
grains were partly
offset by increase in cost
agricultural products in General
(doubling in fertilizer prices and means
of reclamation; increases in feed prices). Common
the output of the farm
farms grew by 25.5%, which was
due to increased production
grain crops (65.6 per cent in value
terms) and animal products
(24,7%).



Crop
Zambia








































































2007.



2008.



area (thousand hectares)



yield (t/ha)



the volume of production
(million tons)



area (thousand hectares)



yield (t/ha)



the volume of production
(million tons)



..



140



40,2



5,6



144



41,8



6,0



sugar beet



125



53,8



7,4



120



62.6 per



7,5



rape



681



3,4



2,1



598



3,3



2,0



Beans



123



3,0



0,4



118



4,5



0,52



peas



26



3,1



0,1



21



4,0



0,1



Examples of Students Essays

Forms and methods of influence of public Finance on the chemical and petroleum industry – Summary , page 3


2.1. Action
public Finance for chemical
oil and gas industry in Russia



State regulation
the national economy is
a system of typical measures of legislative,
Executive and Supervisory
nature, carried out by competent
state agencies and
public organizations in order
stabilization and adaptation
the socio-economic system to
the changing conditions.


Form
of the state’s influence in the region
chemical and petroleum industry
can be divided into administrative
and economic (directand
indirect).



  • Indirect
    the intervention through various measures
    economic policy and its priorities


  • Direct
    intervention through administrative
    tools that are based on force
    the state government and include
    measures of prohibition, permission and
    coercion



Indirect
the intervention (shape):



  • Indirect
    forms
    used in the state
    chemical and petroleum industry
    aimed, on the one hand, to stimulate
    the chemical, oil and gas
    industry, and on the other to create
    favorable General and
    the socio-political climate
    development of innovative ideas.



Administrative
tools:



  • Administrative
    form
    is manifested in the form of direct
    subsidized financing
    carried out in accordance with
    special laws enacted
    for direct assistance
    industry.



To
the most effective indirect methods
forms chemical, oil and gas
the industry can be attributed to economic
methods. These include:



  • price
    regulation


  • tax
    and amortized regulation


  • credit
    and stock policy


  • development
    and implementation of Federal, interregional
    regional programs



Current
the system of government
chemical and petroleum industry
enjoys both administrative
regulation and economic
methods.


So
to indirect forms include:



  • credit
    policy


  • tax
    policy


  • analytical
    activity (collecting and processing data
    necessary for forecasting)




Having considered the forms
the impact of public Finance
on the chemical and petroleum industry,
we can draw the following conclusion:



Action
public Finance for chemical
oil and gas industry can
divided into two main groups:



1)administrative



2)economic (direct
and indirect).



  • Indirect
    the intervention through various measures
    economic policy and its priorities


  • Direct
    intervention through administrative
    tools that are based on force
    the state government and include
    measures of prohibition, permission and
    coercion



Indirect
the intervention (shape):



  • Indirect
    forms
    used in the state
    chemical and petroleum industry
    aimed, on the one hand, to stimulate
    the chemical, oil and gas
    industry, and on the other to create
    favorable General and
    the socio-political climate
    development of innovative ideas.



Administrative
tools:



  • Administrative
    form
    is manifested in the form of direct
    subsidized financing
    carried out in accordance with
    special laws enacted
    for direct assistance
    industry.




The choice of those or other forms of influence
dependent on the economic situation in
the country, or strategy development
chemical and petroleum industry.



2.2. Methods of influence
public Finance for chemical
oil and gas industry in Russia



The implementation of the objectives of the state
regulation of economy in practice
is available through various
methods:



1.Economic



  • Financial
    (Leasing, loans, guarantees, foreign exchange
    regulation, investment,
    subsidies)


  • Tax
    (special tax incentive
    modes, depreciation, deductions for
    science, soil management, training
    frames, social problems)


  • Customs


  • Tariff
    (on natural monopolies)


  • Bank
    (promotion of cross-sectoral
    flow of capital, the use
    reserves and profits of the Central Bank)




2.Institutional



  • New
    investment instruments (Pension
    funds loan Fund industry
    stock bonds, issue
    securities)


  • Mechanisms
    bankruptcy


  • Management
    state property in industry




3.Budget and legislative



  • Federal
    and regional programs


  • Target
    laws




4.Administrative and social
political



  • State
    administration (organs and functions, legal
    tools)


  • Public
    dialogue business-authorities (arrangements
    reflection)




Investments in the oil
industry focus
in the production of raw materials. New oil and gas
provinces of the European North, Eastern
Siberia and the Far East much
modest reserves of minerals,
than Western Siberia, and their detailed
exploration and production will require
considerable investment.



The same methods include:



  • Withdrawal
    excessive administrative and technical
    barriers.




  • Providing
    tax breaks and economic
    preferences to enterprises introducing
    innovative technology enterprises
    exporting
    deep processing of oil.



  • Donations
    monitoring, analysis and
    information on status and trends
    the development of the oil market




Is now active:







  • Creation of conditions for preservation
    a high degree of competition, and as
    the consequence to maintain the effectiveness of
    the oil industry by providing
    equal and transparent conditions
    management for all participants
    the oil market


  • Assistance
    all available
    the state’s political and
    economic instruments
    to increase the participation of the Russian
    oil and gas companies in the world
    commodity markets, in oil
    and petrochemical industry
    in other countries


  • Support
    in the development of Russian oil and gas
    companies of foreign projects
    pasture for the Russian state


  • Promotion
    cooperation of companies in the development
    new oil and gas provinces in
    the territory of Russia and abroad



  • The use of long-term
    mechanisms of state
    regulation aimed at
    improving the investment climate
    in the oil industry







The government
approved the Strategy of development of chemical
and the oil and gas industry for the period
until 2015, the financing of which
have to spend more than $ 4 trillion.RUB.



Among the construction projects
refineries,
located in the most
high probability of completion have
two:



  • Construction
    “Tatar-Korean petrochemical
    company” petrochemical complex
    on the basis of Nizhnekamsk refinery. Common
    the project cost is estimated at 2.5 –
    $ 3 billion. At the end of 2004 began
    the first phase, the cost
    which is $ 1.3 billion.
    The construction of the first phase,
    in addition to the installation ELOU-AVT-7 capacity
    7 million tons worth up to $ 200 million and
    intended duration of commissioning
    the first starting complex in the end
    2009 includes the creation of the production
    expandable polystyrene capacity
    40 thousand tons per year, production of linear
    polyethylene capacity of 200 thousand tons per
    year. The cost of the first stage
    is 1.5- $ 1.7 billion. The second stage
    envisages construction of a plant
    for the production of ethylene



  • Construction of a plant
    gas condensate processing
    capacity of 1.2 million tons per year, as well as
    catalytic cracking unit
    capacity of 530 thousand tons of gasoline worth
    about 80mln.$ . company “TAIF”
    the territory of JSC “Nizhnekamskneftekhim”,
    delivery of which is scheduled
    at the end of 2009




Is and
provides perspective
plans for system expansion pipeline
transportation of petroleum products. Main
the challenge for the coming years is to bring
products pipelines on the coast
The Baltic and Black seas, allowing
to minimize the dependence
Russian exports from neighboring
countries. By 2015, the government intends
almost all Russian exports
of petroleum products (95%) to carry through
domestic ports.



Table 3



Investments in the chemical and
the oil and gas industry (million rubles)
























2007



Refining
industry



16726674



Gas industry



48045623



Chemical and
petrochemical industry



17826985



Petrochemical
industry



6039280




Table 4



Funding for chemical and
the oil and gas industry (LCY)




















2009



Oil production



114856356



Gas production



3880858



Chemical industry



134656768




Having examined the methods of influence
public Finance for chemical
oil and gas industry can
to conclude the following:



The state has begun
to help oil and gas chemical
industry. But I think that
the best help would be of course
the construction of plants that produce
end-use products. To put
for export not raw materials, and finished products.



CHAPTER 3.
PROBLEMS AND PROSPECTS OF DEVELOPMENT
CHEMICAL AND PETROLEUM INDUSTRY
IN RUSSIA

Examples of Students Essays

Forms and methods of influence of public Finance on the chemical and petroleum industry – Summary , page 1


FEDERAL AGENCY
EDUCATION



State educational
institution



higher professional
education



“Saint-Petersburg state



engineering economic
University”



FACULTY ENTREPRENEURSHIP
AND FINANCE



Department of Finance and banking
business


COURSE WORK



on discipline “Finance”



on the topic:



“Forms and methods of influence
public Finance for chemical
oil and gas industry”


Fulfilled:


student
of course the term of study


specialty
“Finance and credit”


Group


Room transcripts
books


Signature


Checked:
Juror R. I.


Post:
Assistant Professor of Finance


and banking
business


Rating:
Date:


Signature


2009


The CONTENTS






















































INTRODUCTION



3




CHAPTER 1. MODERN
THE STATUS OF THE CHEMICAL AND
THE OIL AND GAS INDUSTRY IN RUSSIA



5




1.1. The modern state
chemical and petroleum industry



5




1.2. Legal
the provision governing the activities



12




CHAPTER 2. FORMS AND METHODS
THE IMPACT OF GOVERNMENT
FINANCE CHEMICAL, OIL AND GAS
INDUSTRY IN RUSSIA



15




2.1.Form
the impact of public Finance
for chemical, oil and gas
industry in Russia



15




2.2. Methods
the impact of public Finance
for chemical, oil and gas
industry in Russia



18




CHAPTER 3.PROBLEMS
AND PERSPECTIVES OF DEVELOPMENT CHEMICAL AND
THE OIL AND GAS INDUSTRY IN RUSSIA



23




3.1.Problems
development of chemical and oil and gas
industry in Russia



23




3.2. Prospects of development
chemical and petroleum industry
in Russia



25



CONCLUSION



31



LIST
LITERATURE



32




INTRODUCTION



Relevance
the topic is that
chemical
processing of hydrocarbon raw materials
is carried out at the enterprises
petrochemical and chemical complex
which belong
to
the number of base sectors of the Russian
industry. They provide a
industry and agriculture
agriculture raw materials, contribute to accelerated
development of the industry, defining
scientific-technical progress, formation of
socially oriented structure
of production and consumption. Stable
the operation of petrochemical
complex is of fundamental importance
for the development of all segments of the domestic
economy. The industry has
significant export potential
and plays a significant role in the Russian
foreign trade, which is very important for
sustainable development of the country.



The purpose of my work is
the study of the forms and methods of influence
public Finance for chemical
oil and gas industry. During
work on the subject, I determined
the following priority tasks:



  • To perform
    the modern state of chemical and
    the oil and gas industry in Russia


  • To consider
    regulatory support,
    regulatory activity in this
    the field


  • To consider
    forms of influence of the state
    Finance chemical, oil and gas
    industry in Russia


  • To learn
    methods of influence of the state
    Finance chemical, oil and gas
    industry in Russia


  • To identify
    the main problems of development of chemical
    and the oil and gas industry in Russia


  • To determine
    prospects of development of chemical and
    the oil and gas industry in Russia


  • To do
    conclusion on the work done




CHAPTER 1.
THE MODERN STATE



CHEMICAL
OIL AND GAS



INDUSTRY
IN RUSSIA




    1. Modern
      the status of the chemical and oil and gas
      industry in Russia





For the period 2000-2006 exports
petrochemical products in Russia in
the money supply has increased by more than 2.5
times, which is due in large part
with the growth of the world prices for chemicals. In
2000-2004 the growth rate of exports outpaced
the growth rate of imports. However, since
2005 import growth were almost
twice appropriate
the indicator of export due to the growth
domestic demand and insufficient
assortment of domestic petrochemical
products (especially in the field of small tonnage
chemistry). Despite this, the balance
foreign trade turnover of products
petrochemical complex for
more than 15 years remains positive. To
40% of Russian petrochemical products
exported from the country of export
mainly products are low
value added and imported products of high
conversions: chemical fiber and thread,
synthetic resins and plastics and
products. Nomenclature
export almost does not undergo
changes: fertilizers —
34,3; synthetic rubber — 9,2; plastic
and synthetic resin — 5,3; ammonia —
5,3; tires — 3.7 V; caprolactam — 3,1; styrene —
2,8; methanol and 2.2% of foreign exchange earnings.



In contrast to the export item
Russian import of diverse
traditionally, it prevail products
with high added value:
plastic goods (23,4%), plastic
and synthetic resins (18.6 per cent), automotive
bus (6.8 percent), paints
(4,9%), chemical fibers and threads (4,1%),
chemical means of plant protection
(2,2%), rubber and rubber
products (3,4%), detergents (1,3%),
catalysts, plasticizers, etc.



The main consumers
Russian petrochemical products
are the markets of EU countries (32.5 percent), CIS (24,2%) and
The Asia-Pacific region (20.4 per cent).
A significant impact on the Russian
the exports, with the introduction in several countries
(USA, EU, China, India, Mexico, Brazil,
Philippines, Australia, Indonesia)
protectionist and anti-dumping
measures. Protective measures are applied
export of synthetic rubbers,
epichlorohydrin, bisphenol-A,
polytetrafluoroethylene (PTFE),
alcohols (butanol, Isobutanol),
trichloroethylene, polyvinyl chloride,
caprolactam. Consideration of these restraining
measures are especially important when designing
new petrochemical plants and
the development of existing facilities.



In the years of economic crisis
sharply reduced domestic market
chemicals. The only source
the income of many domestic manufacturers
steel shipments to foreign markets. Due
export forms almost half
total revenue of the industry
moreover, in certain sectors this
the figure exceeds 80% (caprolactam,
xylenes, etc.). For example, xylene is mainly
exported. High conversions
xylene (for example, polyethylene terephthalate)
we have more than 90% bring
import.



Impetus to the development of chemical
the complex gave a sharp growth in world prices
for hydrocarbons, which resulted in
rising prices for chemical products. It
was the main reason for the emerging
in 2003-2004 the revitalization of the petrochemical
production. Domestic producers
high-tech products
using chemical raw materials (Shin,
SMS, structural polymers,
paint products) is difficult
to compete with foreign ones. In the production of
synthetic fibers, paints and varnishes
in recent years, the issue or declined,
or grew slightly.



Currently in Russia
discontinued production of certain
types of polymer materials (polyimide,
polycarbonates), rubber special
purpose, adhesives, sealants, etc., Under
the threat of closure is a production
all carbon materials necessary
for the manufacture of structural
heat resistant and corrosion resistant
composite materials for aircraft
and aerospace equipment, nuclear
industry. In a critical situation
there are more than 42% of light-duty
the industries producing boric
a silicon carbide fiber, heat resistant
organic glass, heat-resistant
organosilicon and ORGANOMETALLIC
oligomers, fillers, pigments, etc.



Specific production
and consumption of petrochemical products
per capita in Russia is much
lagging behind the developed countries. Production
per capita plastics and synthetic
resins in 2005 amounted to (kg/person) in Russia
— 25,9; US — 276,4; the average for the group
EU — 200; Japan — 104,5; chemical
fibers and yarns in Russia and 1.1 in the USA —
13,5; in Japan and 10.3 kg/person Exists
the backlog for such vital indicators
as the share of plastics in the structure
structural materials and share
synthetic fibers in balance
textile
raw materials. Dynamics of consumption
petrochemical production in the Russian
the market for 300 vital products shows
the growth of domestic demand
industry, agriculture and
transport. For selected product
groups “internal” consumption
exceeds 90% (polyethylene, polypropylene,
polystyrene, polyethylene-terephthalate,
synthetic rubbers).



Rapidly growing
construction industry and housing and communal
sector, where applied polymer
materials, fiberglass, foam,
adhesives, paint products and other
chemical products (table. 1).



Table 1



The demand for chemical
products in the domestic market (kt).











































































































1



2



3



4



5



Name
products



2006



2010



2015



2015% 2006
g



Chem. fiber
and thread



274



418



540



197,1



Polyethylene



1206



1670



2470



204,8



Polypropylene



423



670



960



U.S. $ 227.0



Polystyrene
and copolymers of styrene



325



465



670



206,2



Polyvinyl chloride
and copolymers of vinyl chloride



742



905



1470



198,1



Pet



449



695



935



208,2



Polycarbonate



22



50



60



273



Caustic soda



1074



1365



1945



181



Soda
calcified



2395



2815



3615



151



Paint
materials



1176



1460



1860



158



SMS



759



1100



1220



161



Synthetic
rubbers and latexes



551



835



1350



245


Examples of Students Essays

The phenomenon of cohesion and adhesion – the Abstract , page 1


The Ministry of higher education
Russia



Ulyanovsk State
Technical University



Department Of Chemistry



Essay on the topic:



“The phenomenon of cohesion and adhesion”



Performed, St-ka gr.The Izod-31



Murakawa E. N.



Checked: Pismenko V. T.



Ulyanovsk 2005



The contents



Introduction



– Chapter1. Cohesion and surface
power



Chapter 2.Adhesion and work of adhesion



Chapter 3.The mechanism of the processes
adhesion



Chapter 4.The linking of the work of adhesion with
edge angle



Conclusion



List of used literature



Chapter 1. Cohesive
and surface forces.



Surface
the tension of the various condensed
tel PA border gas directly
is due to interatomic and intermolecular
interaction in condensed
phase. The interaction (adhesion) molecules,
atoms, ions inside one phase (homogeneous
part of the system) is called cohesion..Cohesion
due to the same forces of attraction
different nature determines
the existence of substances in the condensed
condition. Cohesive force and sometimes
called forces of attraction (attraction),



Considerquantitative
the characteristics of the cohesive interaction.
The work of cohesion is determined by the expenditure
energy PA reversibleisothermal
gap body cross-section are equal to one
square. Since the gap is formed
surface in two units of area, then
the work of cohesion is equal to twice the value
the surface tension on the border with
gas:



Wto
= 2σ (1.1)



In relation to
perfect solid (no
defects of structure) the value of Wto
often called tensile strength
(reversible), or cohesive strength.
A real body due to the presence of defects
structures have a much smaller
{sometimes a hundred or a thousand times) strength.



Cohesion reflects the intermolecular
interaction within a homogeneous phase,
therefore, it can characterize also
parameters such as energy
crystal lattice, internal
pressure, energy of vaporization,
boiling point, volatility
(as determined by the equilibrium pressure
a couple of the body) etc. These parameters and
quantitatively characterize and
the surface tension of the bodies on the border
with gas.



Internal pressure
liquids can be estimated using
the equation of van der Waals forces.
Molecules
in liquids are much closer
to each other than in gases, and van der Waals
intermolecular forces
they are the predominant, and
specifies liquid
state.



In the equation of van der Waals for
real gases



(p+a/V2)(Vb)=RT
(1.2)



where p is the external
pressure; V
molar
the volume of gas; and
constant
characterizing intermolecular
interaction b— a constant
reflecting own volume
mole of molecules enters the inner
pressure opredelava
ratio:



RVN=a/
V2
(1.3)



As molar volume
liquids under normal conditions in
thousands of times smaller than the molar volume of gases
the ratio a/V2
for liquids inmillion
times greater than for gases. It means
what internal pressure
R
EXT
to
liquids
very large, and therefore can be neglected
external pressure in the equation of van der Waa-
Lisa. Then the equation of state for
liquids will take the form:



A(V-b)/V2=RT
orREXT=RT/(V—
b)
(1.4)



Accurate information
about cohesion
and surface tension can be obtained
from thermodynamic characteristics
bodies related to the energy of vaporization.
In the process of evaporation of the substance
there is a complete rupture of intermolecular
relations, therefore, the work of cohesion is defined
enthalpy of vaporization:



Hn=Gn+TSn

(1.5)



where Gn
the Gibbs energy change when
vaporization; S
n—change
the entropy of vaporization.



Enthalpy of vaporizationsolid
bodies equal to the energy of the crystal
grid.



At equilibrium
between condensed and steam phases
when p
= const
and T=const
Gn=
0; then



Np=TSp

(1.6)



It follows that the more
enthalpy of vaporization, i.e. more
the work of cohesion, and hence surface
the tension, the greater its entropy.
As



Sp=‘sonRln(p/pATM)

(1.7)



where ‘sabout
the entropy change of vaporizationwhen
temperature
boiling point: RATM
— pressure
pair equal to the atmospheric pressure.



More than the work of cohesion (more
the surface tension), the smaller
the saturated vapor pressure above the substance
at a given temperature (less volatility).



Value S0,
related to 1 mole of the substance, has
approximately the same value
for many non-associated liquids
(rule trutone) equal to 85 — 90 kJ/
/(mol -K) . Thus, such cogley
liquids (surface tension)
it is possible to evaluate and compare
the boiling point and enthalpy
(heat) of vaporization at the temperature
boil.



When we talk about excess
the surface energy on the border
the interface, uncompensated
the forces of surface molecules and atoms
and another of their physical condition
(surface tension) than
with the state of the molecules and atoms in the volume
phase (cohesion), in the first place
emphasize the peculiarity of the thermodynamic
the state of the matter in the surface
layers. This feature in each
case is shown in unsaturation
certain physical forces and chemical
relations, characteristic for condensed
phases and for solids of surface
properties also depend on the type of
the crystal lattices. Of course,
surface properties directly
reflect the nature of the ions, atoms and molecules,
located on it.



For liquids and most
solids cohesive forces are expressed
in intermolecular interactions,
due to van der Waals
and hydrogen bonds. It differs
from chemical interaction lack
specificity and saturability,
small energies, manifestation on
much larger distances. The gap
such linkages leads to the formation of
surface, having respectively
the listed characteristics, i.e.
the ability to form
van der Waals and hydrogen bonds with
molecules impinging on the surface;



The destruction of solids.
having a crystalline atomic
lattice (crystals of carbon, Germany,
silicon, etc.) break covalent
connection. The reactivity of atoms
PA the surface of such bodies is extremely
big. In a vacuum, they are able
between to form a double bond,
and air often react with
oxygen, forming on the surface
oxide film,



From ionic crystals distribution
the electric charge on the surface
significantly different from the distribution
in volume. The result of the reaction
the ability of the surface increased to
ions of opposite charge.



From the
brief information should be immediate
the relationship between the surface properties of the bodies
with their bulk properties. Different
the crystal structure sharply
have different properties, including
energy cohesive ties.
Traces the reduction of this energy
in a series of crystals: covalent > ionic
> metal >
molecular
(van der Waals). In addition, chemical
and crystallographic structure
different faces of the same
crystal can significantly
vary. More dense packing
atoms meets a lower surface
the Gibbs energy of this face and



accordingly, a lesser
reactivity.



For most
solids the chemical bond
be mixed. For example,
oxides
metals depending on the nature
metal, its oxidation can
have a different proportion of ionic and covalent
ties. Hence the ambiguity
the reactivity of the surface.



Composition and structure
solid surfaces depend on the conditions
their formation and subsequent processing.
For example, the surface of the oxides in the
the time of formation show more
high chemical activity than
after conditioning them on the air and the
more at high temperatures.
Significant impact on properties
the surface of the oxides having
preliminary interaction with couples
water, for example, on the surface
aluminosilicates modified quantitative
the ratio between bronstibock and
lusowskie acid centers.
The transition Lewis acid acid
Branstad can be represented as
follows:



Thus,
acid which can take electronic
a couple for the formation of a covalent bond,
as a result of joining of molecules
water passes into the acid, is able
to give the proton. Heat treatment
leads to the opposite process.
The hydroxyl group of the PA surface
mixed oxides also exhibit
different reactivity. For example.
— Oh groups on the surface of the aluminosilicate
can contact the silicon atom, with
with the aluminum atom and cation of an alkaline
metal. In addition, the reactionability
hydroxyl groups affects mutual
the effect of mixed oxides.