Pojam, vrste, funkcije banke i vrste bankarskih poslovazrela
This document discusses banks, their functions, and types of banking activities. It begins by defining banks and generally categorizing them. Banks perform important functions like accepting deposits, lending, and facilitating payments. Their activities can be divided into active, passive, and neutral operations. Active activities involve lending and investments. Passive activities relate to deposit-taking and payment services. Neutral activities are auxiliary services that support the other functions.
Pojam vrednovanje klasifikacija i evidentiranje prihodazrela
This document advertises free seminar, diploma, and graduation papers as well as PowerPoint presentations and other educational materials on various topics that can be found on their websites. The websites contain full texts of seminar, diploma, and graduation papers that students can download along with the first three pages so they can select one that fully meets their needs. Students can also order a custom text if they cannot find a suitable one.
This document discusses a seminar paper on the topic of probability and its basic properties. It provides resources for students to find free seminar papers, diploma works, and materials for graduating exams in all subjects. Several websites are listed where students can find papers and presentations in various formats to assist with creating their own original works. The document encourages students to view the content and first few pages of papers in the databases to carefully select ones that fully meet their needs, and to also consider ordering custom papers if none are found that suit their requirements.
This document is a student seminar paper on the topic of money markets and capital markets. It was written by Emina Heto for her seminar class taught by Professor Jovan Semenović at the University of Business Studies in Banja Luka, Bosnia and Herzegovina in 2008. The paper explores the concepts of markets and instruments in capital markets. It provides an overview of the key terms and definitions related to money markets and capital markets.
Pojam, sustina i razvoj interneta menadzerski informacioni sistemizrela
This document discusses websites that provide free seminar papers, diploma works, and matriculation papers on various topics as well as other educational materials like PowerPoint presentations to help students. It notes that unlike other sites, these sites allow users to view the content of papers as well as their first three pages so they can accurately choose papers that fully meet their needs. The document also mentions that completed papers in their database can be downloaded and customized to create unique individual works, and if users cannot find a suitable pre-existing paper, they can order custom papers on the site.
This document is a student seminar paper on the concept of sociology. It was written by Irma Kubat for her sociology of law class, taught by Professor Šefik Baraković at the Law Faculty in Zenica, Bosnia and Herzegovina in November 2009. The paper provides an overview of available free seminar papers, diploma works, and other educational materials on various topics that can be accessed online.
This document is a seminar paper from the University of Zenica Law Faculty in Bosnia and Herzegovina. It was written by Almin Klisura for the course "Concept of Sociology" under the supervision of Professor Šefik Baraković and Assistant Professor Spahija Kozlić. The paper provides information on websites that offer free seminar papers, diploma works, and materials in all subject areas to help students complete their own unique papers. It highlights that the websites contain works that can be downloaded and used as references.
Pojam, vrste, funkcije banke i vrste bankarskih poslovazrela
This document discusses banks, their functions, and types of banking activities. It begins by defining banks and generally categorizing them. Banks perform important functions like accepting deposits, lending, and facilitating payments. Their activities can be divided into active, passive, and neutral operations. Active activities involve lending and investments. Passive activities relate to deposit-taking and payment services. Neutral activities are auxiliary services that support the other functions.
Pojam vrednovanje klasifikacija i evidentiranje prihodazrela
This document advertises free seminar, diploma, and graduation papers as well as PowerPoint presentations and other educational materials on various topics that can be found on their websites. The websites contain full texts of seminar, diploma, and graduation papers that students can download along with the first three pages so they can select one that fully meets their needs. Students can also order a custom text if they cannot find a suitable one.
This document discusses a seminar paper on the topic of probability and its basic properties. It provides resources for students to find free seminar papers, diploma works, and materials for graduating exams in all subjects. Several websites are listed where students can find papers and presentations in various formats to assist with creating their own original works. The document encourages students to view the content and first few pages of papers in the databases to carefully select ones that fully meet their needs, and to also consider ordering custom papers if none are found that suit their requirements.
This document is a student seminar paper on the topic of money markets and capital markets. It was written by Emina Heto for her seminar class taught by Professor Jovan Semenović at the University of Business Studies in Banja Luka, Bosnia and Herzegovina in 2008. The paper explores the concepts of markets and instruments in capital markets. It provides an overview of the key terms and definitions related to money markets and capital markets.
Pojam, sustina i razvoj interneta menadzerski informacioni sistemizrela
This document discusses websites that provide free seminar papers, diploma works, and matriculation papers on various topics as well as other educational materials like PowerPoint presentations to help students. It notes that unlike other sites, these sites allow users to view the content of papers as well as their first three pages so they can accurately choose papers that fully meet their needs. The document also mentions that completed papers in their database can be downloaded and customized to create unique individual works, and if users cannot find a suitable pre-existing paper, they can order custom papers on the site.
This document is a student seminar paper on the concept of sociology. It was written by Irma Kubat for her sociology of law class, taught by Professor Šefik Baraković at the Law Faculty in Zenica, Bosnia and Herzegovina in November 2009. The paper provides an overview of available free seminar papers, diploma works, and other educational materials on various topics that can be accessed online.
This document is a seminar paper from the University of Zenica Law Faculty in Bosnia and Herzegovina. It was written by Almin Klisura for the course "Concept of Sociology" under the supervision of Professor Šefik Baraković and Assistant Professor Spahija Kozlić. The paper provides information on websites that offer free seminar papers, diploma works, and materials in all subject areas to help students complete their own unique papers. It highlights that the websites contain works that can be downloaded and used as references.
1. Off shore kompanije | seminarski diplomski
Ovo je pregled DELA TEKSTA rada na temu "Off shore kompanije". Rad ima 16 strana. Ovde je
prikazano oko 500 reči izdvojenih iz rada.
Napomena: Rad koji dobjate na e-mail ne izgleda ovako, ovo je samo DEO TEKSTA izvučen iz rada, da bi
se video stil pisanja. Radovi koje dobijate na e-mail su uređeni (formatirani) po svim standardima. U tekstu
ispod su namerno izostavljeni pojedini segmenti.
Uputstvo o načinu preuzimanja rada možete pročitati OVDE.
Uvod
Osnovni razlozi i motivi, kojima se može objasniti interes subjekata domaćeg porekla (fizičkih i pravnih lica)
da planiraju i organizuju svoje poslovanje, odnosno obavljanje delatnosti koja je stvarno skoncentrisana i
vrši se u Srbiji, preko osnivanja “off shore”, “shell” ili “SPV” kompanija, odnosno uopšte kompanija
registrovanih u inostranstvu, može se u najkraćem podeliti na nekoliko osnovnih razloga. Neki od istorijskih
razloga i uzroka spadaju u domen pre svega političkih razloga, što se odnosi na slučaj firmi nastalih
sredinom 90-tih, godina prošlog veka, dok ostali razlozi predstavljaju čisto ekonomske razloge, odnosno
mogućnost za korišćenje poreskih olakšica, u skladu sa važećim Zakonima RS, a što se odnosi na firme
osnivane nakon 2000-te godine.
1. Sredinom 90-tih godina prošlog veka započet je značajniji talas osnivanja “off shore” kompanija. Uzrok za
tako nešto su pre svega sankcije UN, koje su u dužem vremenskom periodu, uslovile nemogućnost
direktnog i redovnog poslovanja domaćih pravnih lica sa inostranstvom, odnosno u potpunosti onemogućile
međunarodni platni promet iz Srbije.
Tada dolazi do ozbiljnog i kontinuiranog odliva deviznih sredstava iz Srbije, tako što su u cilju izbegavanja
ekonomske blokade, neformalnim putem, van redovnog platnog prometa, iz Srbije iznošena devizna
sredstva u gotovini ili usmeravani prilivi ka inostranstvu usled nemogućnosti da se plati prema Srbiji. Ta
sredstva su nakon toga, deponovana na račune kod banaka u inostranstvu (najčešće Kipar, često Liberija,
Liban), koji su formalno otvarani na imena raznih fizičkih ili pravnih lica registrovanih. Sve to vršeno je na
potpuno neformalan način, bez bilo kakve zakonske, odnosno institucionalne kontrole, koristeći liberalne
propise tada zemalja van EU. Država je kao opravdalje koristila činjenicu da je tako vršeno plaćanje
strateških i osnovnih državnih potreba (nabavka energenata i sl.), dok su privrednici iz Srbije morali da
obezbede opstanak svog poslovanja.
Pored države koja je svoja sredstva iznosila i deponovala, između ostalog i u bankama koje je na Kipru za
tu potrebu posebno osnivala (npr. “Jugobanka Kipar”), na istovetan način iznošena su i devizna sredstva
velikih državnih, pre svega, spoljnotrgovinskih firmi, koje su izbegavajući sankcije, a u cilju omogućavanja
nastavka poslovanja, registrovale firme na Kipru ili u drugim zemljama u kojima su imale razrađene ili
ugovorene poslove. Formalni i nominalni vlasnici, odnosno osnivači tih kompanija, bila su lica “od poverenja”
iz Srbije. Gotov novac u vlasništvu države ili državne firme, na isti način kao i u slučaju državnog “crnog”
novca, bio je “neformalno” iznošen u gotovini i uplaćivan od strane i na ime tog fizičkog lica kao osnivača, u
vidu osnivačkog kapitala, a kod Kiparske ili banke u nekoj drugoj jurisdikciji, kod koje je ta firma imala
otvoren račun.
Opšte je poznato da je na navedeni način iz Srbije tokom devedesetih godina izneta sve do danas
nepoznata suma novca. Sudbina tog novca ni do danas nije potpuno razjašnjena, niti je razjašnjeno i
obelodanjeno ko sve danas raspolaže i kontroliše navedena sredstva.
U okviru predstavljenog modela transakcije, novcu koji je jednom iznet i deponovan kao osnivački kapital u
strano privredno društvo, transakcijom preko strane poslovne banke, mogao se nakon toga, nizom
transakcija, odnosno nizom osnivanja pravnih lica u različitim jurisdikcijama ili raznim statusnim
promenama, prikriti stvarno poreklo, odnosno otežati utvrđivanje stvarnog porekla. Nakon toga se isti
novac, prikrivajući se iza strane firme, vraća u Srbiju, kao naizgled strana investicija. Nema nikakve sumnje
da je značajan deo takvog novca, mogao učestvovati i da je sigurno i učestvovao u postupku privatizacije u
Srbiji.
...
CEO RAD MOŽETE PREUZETI NA SAJTU: WWW.MATURSKIRADOVI.NET