World Academy of Science‚ Engineering and Technology 64 2012 Impact of Changes in Excise Tax Rate for Strong Alcohol on Consumption and State Revenues in Latvia A. Strateičuks‚ V. Kaže‚ R. Škapars Abstract—State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€
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which analyses strengths‚ weaknesses‚ opportunities and threats of the business. Introduction: Diageo PLC is the leader of an alcoholic drinks in the world operating in 180 countries providing customers with wide range of premium drinks such as vodka‚ whisky‚ wine and beer. Furthermore the main problem that the company is facing is that they have been constantly targeted as the main contributors for health and social problems which lead to alcohol abuse. This problem is seen as important due to
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Blanchard Importing and Distributing Co.‚ Inc Question 1: EOQ/ROP Calculations Multi period Inventory System: Fixed-Order Quantity Model (EOQ/ROP) Assumptions: Demand for products is constant‚ however safety stock added as precaution to stock outs. Probability of not stocking out is 95% Lead time is constant Price per unit is constant Inventory holding cost is based on average inventory and storage costs for safety stock Setup costs are constant All demands for product will be satisfied
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Devin Leonard ENG-103 Draft No. 3 March 7‚ 2013 Don’t have another boring weekend‚ and go throw a party! Throwing a raging party is a great way to have spice up your weekend. But what if someone doesn’t know how to pull off a raging party? Throwing a raging party actually isn’t that difficult to do if you plan‚ and prepare yourself for one. Some things someone should consider when throwing a raging party are location‚ supplies‚ food and drinks‚ and entertainment. When throwing a raging
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A fantastic summer respite from the hectic and steamy New York is to visit one of the best beaches in the city. It is exceptionally refreshing to feel the cool sea breezes and hear the breaking waves. The public has free access to the perks from Memorial Day to Labor Day. Here are twelve of our favorite beaches for summer fun. 1. Tilden Beach‚ Queens Tilden Beach has wild white sand dunes and vegetation that make you feel like you are in another world. This gorgeous oceanfront park is part of
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During the prohibition era‚ alcohol was seen as the reason for problems in society and within families. Prohibition was enacted as it was believed it would help solve societal issues such as crime‚ poverty and violence. Nearly 80 percent of U.S. Congress members violated prohibition laws themselves at that time. George Cassidy‚ whom was also known as “Man in the Green Hat”‚ reports he made up to 25 daily deliveries to Capitol Hill. He was arrested‚ plead guilty and started selling alcohol in
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An increasingly popular option for a quick way to get a boost in energy is the energy drink. Lots of advertisements may be seen in many places stating that this product will give the consumer more energy‚ but does it? According to the Webster dictionary‚ an energy drink is defined as: “A usually carbonated beverage that typically contains caffeine and other ingredients intended to increase the drinker’s energy.” These types of drinks are advertised to enhance sports performance and overall mental
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R E S E A R C H P A P E R ECONOMIC CRIMES IN MOLDOVA Moldova carries the burden of a painful past whose legacy is being felt every day by each of its citizens. As other transitional countries‚ Moldova has experienced a deep decline in its economy‚ a part of the blame being attributed to the economic and financial crimes that suppressed the economic development and had negatively affected the economic discipline and the stability of the country. Moldova is a country in transition
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afterwards the Russian commander of the crew tried to force himself onto Judith Lapierre out of sight of the cameras. He tried to French kiss her twice but Lapierre managed to fight him off. Prior to the violent incidents the Russians had been drinking Vodka. He tried again the next morning. The next day Lapierre and her Austrian and Japanese colleagues complained about the incident to the controllers of the experiment and were told that these incidents were part of the experiment‚ the crew had to sort
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Dr. Alfred Herrhausen‚ arguably one of the most powerful men in West Germany‚ left his house in the upscale suburb of Bad Homburg‚ around 8:30 in the morning on Thursday‚ 30 November‚ 1989. His usual security detail consisting of three armored Mercedes-Benz with two guards in the lead and chase vehicle‚ who were unaware of the deadly danger that lay 550 meters in front of them. A small group of construction workers had been repairing a section of road that Herrhausen’s motorcade passed every day
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