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	Provedor de dados AgEcon (2) Autor Schulze, Eberhard (2) Derlitzki, Rotraut (1) Karpova, Galina (1) Rodionova, Olga (1) Uerkov, Jevgenij (1) Palavra-chave O013 (2) O047 (2) Agribusiness (1) Agricultural Finance (1) Agricultural enterprises (1) Agricultural holdings (1) Agriculture (1) Fascism (1) Labor and Human Capital (1) Labor sciences (1) Tax laws (1) Teaching/Communication/Extension/Profession (1) Mais... Tipo do documento Working or Discussion Paper (2) Ano 2004 (2) País United States (2) Idioma Alemão (2)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 2 Primeira ... 1 ... Última GEORG MAX LUDWIG DERLITZKI (1889-1958) AgEcon Derlitzki, Rotraut; Schulze, Eberhard. ZUSAMMENFASSUNG Der Beitrag ist Prof. Dr. Georg Derlitzki, dem Nestor der Arbeitswissenschaften in der deutschen Landwirtschaft und ab 1948 Professor für Arbeitswissenschaften in Halle (Saale), gewidmet. Auf Grund der Ablehnung der von den Nationalsozialisten verfolgten Politik und ihrer Vorstellungen zur Entwicklung der Landwirtschaft wurde er als Direktor der "Versuchs-anstalt für Landarbeitslehre" in Pommritz in Sachsen abgesetzt. ABSTRACT The Discussion Paper is dedicated Prof. Dr. Georg Derlitzki, founder of the agricultural labor sciences in Germany and Professor of labor sciences at the University Halle (Saale) from 1948. Because he disapproved the fascism and its concept of agricultural development he was removed from directory of the "Research... Tipo: Working or Discussion Paper Palavras-chave: Labor sciences; Agriculture; Fascism; Labor and Human Capital; Teaching/Communication/Extension/Profession; O013; O047. Ano: 2004 URL: http://purl.umn.edu/14889 ZUR BESTEUERUNG VON AGRAR-HOLDINGS IN RUSSLAND AgEcon Rodionova, Olga; Schulze, Eberhard; Karpova, Galina; Uerkov, Jevgenij. The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms "holding-company", "agricultural holding-company", and "agricultural-industry holding-company" are defined. Following the elements of tax planning by the Russian enterprises as well as the most important taxes in Russia are explained. It is considered that the Russian Federation has introduced a standardized agricultural tax at 2004-01-01 which does not apply however to enterprises which have branches and/or agencies. Among the mentioned methods the method from KADUSCHIN and MICHAILOVA reflects the smallest difference between calculated and real taxes. Further sections deal with questions of the... Tipo: Working or Discussion Paper Palavras-chave: Agricultural holdings; Agricultural enterprises; Tax laws; O013; O047; Agribusiness; Agricultural Finance. Ano: 2004 URL: http://purl.umn.edu/14944 Registros recuperados: 2 Primeira ... 1 ... Última

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