A requirement for achieving a Masters degree in Economics is writing a thesis that is then deemed acceptable by a committee of three professors. Each student will choose an original thesis research topic and be responsible for writing the thesis in English. A faculty advisor will be assigned to each student to supervise them through this process. Additionally, a special course titled "Thesis Instruction" teaches students important skills in thesis writing.
Following is a list of thesis titles and country for some graduates of the PPT program:
In accordance with the system in our country organizations Research Institute carries out its activities in the framework of the Russian Academy of Sciences (RAS). The Academy is the highest scientific institution of the Russian Federation and the leading center for basic research in natural and social sciences.
Section 21 (not for profit organisations) are not obliged to register for Vat for the income collected to defray costs incurred for the common cause (levies etc). They are obliged to register for activities generating income in excess of R1 million where the activity is deemed to be “carrying on an enterprise”.
If income from “an enterprise” is less than R1 million the registration is voluntary. If the entity is not registered as a vendor then input tax will not be claimable. If the entity you refer to is potentially involved in an “Enterprise” activity where turnover exceeds R1 million. For example, if the entity had a bar and a restaurant, it would then be obliged to register and all revenue would be subject to Vat and in turn input tax will be claimable by the entity.
Are subscriptions paid by members of a country club subjected to Vat? The club is registered as a Section 21.
* What documents you must keep
* The risk areas on your balance sheet
* How to minimise your payroll risk
* The general checks in a Vat audit
* What questions to ask when disputing an assessment
We encounter numerous structuring problems with cell phones at the moment. Here’s another titbit on structuring… You use your private cell phone during the day. Your company pays you an amount of R400 per month towards the business use of your private cell phone. The R400 per month allowance will be taxed fully due to the dreaded Section 23 (m) and no deduction is allowed for people other than commission earners.
Since 1 May 2004, all vendors claiming an input tax credit for the acquisition of second-hand goods or repossessed goods must complete the Vat264 form and retain this form for five years after completion of the transaction (as prescribed by Section 55 of the Vat Act).
You must complete a Vat264 form, to assist you to comply with the provisions pertaining to the acquisition of second hand goods (Section 20(8) of the Vat Act, 1991).
Private usage is calculated on the actual business distances travelled in relation to the total mileage.
Summary of information recorded in an accurate logbook
Private usage is deemed to be equivalent to the first 18 000km’s (limited to 32 000km for the year). The allowable deduction is thus limited to:
Total expenses R113 018
An accurate logbook means you can base your claim for travel expenses for business and private use on the actual distances travelled. You may also be able to reduce the taxable benefit of the company vehicle used by you. No logbook puts you at the mercy of the provisions of the Income Tax Act, that can in some cases be extremely costly.
At present, the Academy is based on scientific branch and territorial basis, and includes 9 departments (in fields of science), and 3 regional branches, as well as 14 regional scientific centers. The structure consists of numerous institutes of RAS. Our Institute belongs to the Department of Energy, Engineering, Mechanics and Control Processes, Academy of Sciences.
The main objective of the Russian Academy of Sciences is organizing and conducting basic research aimed at obtaining new knowledge about the laws of nature, society, human rights and contributing to the technological, economic, social and spiritual development of Russia.