The branch of moscow state university of management and technologies

Moscow State University of Technologies and Management is one of the leading universities preparing specialists of technological, mechanical, informational and economic types for different fields of food and processing industry.

The branch of MSUTM in Meleuz is accredited and has the license given by the Ministry of Education of Russian Federation for holding educational programs in 19 specialities, additional education, pre-university and post-university training.

On graduating the students of the branch of MSUTM in Meleuz work as directors, leading specialists in different spheres of food and processing industry in the Republic of Bashkortostan and in Russia.

8 Buildings with specialized audiences, studies, modern educational laboratories and scientific equipment, computer classrooms, allowing to organize high-grade educational process in the branch of MSUTM correspond to the highest university standards. Annually buildings of the university are updated and repaired for productive educational process. Special creative environment that promotes an atmosphere of creativity in the building for a speciality “Design” is created.

There are more than 250 personal computers in the branch. Educational buildings are incorporated into the local computer network, from any workplace there is an opportunity of access to a network of the Internet, working in a round-the-clock mode of the allocated channel. Educational and methodical complexes of information are developed, programs, based on multimedia technologies are applied on electronic transmitters. On all disciplines modular computer programs, both training and testing, and also used in manufacture are developed.

Using the computer facilities, the students have an opportunity to chart in a mode of ON­-LINE and to pass interview and testing for training in Holland.

The profession of a lawyer

One of the most popular professions among the young people of our country is the profession of a lawyer. The profession of a lawyer is very interesting, diverse and quite necessary for regulation of social relations in the state. A graduate from the law faculty or law institute may choose his place of work an occupation from a number of possible ones. He may be either a barrister (attorney, counsel for the defense) at the Bar or a judge at the People's Court. He may be a procurator's assistant at the Procurator's office. He may also be a notary at the notary office or a legal consultant (adviser) at an enterprise. He may be a state arbitrator at the state arbitration or sometimes an investigator at the Procurator's office or in the organs of the militia.

A lawyer should be a perfect expert in laws and their proper usage.

He must administer justice only for the sake of "truth, the whole truth and nothing but the truth".

A barrister must defend the accused. He must prove his innocence that is the prisoner is not guilty! A barrister must call his witnesses at the trial and ask them to give evidence which can prove the prisoner's innocence.

A procurator must supervise the correct application and observation of law. During the trial he must call his witnesses and ask them to give evidence which can prove the prisoner's guilt.

A judge is responsible for all the trial. He is to administer justice. He must conduct the trial. He must sum up all the evidence and at the end of the trial he must pass a just sentence.

A notary is to perform notary actions with different applications of the people. These applications may be of different kinds.

A legal consultant must give people legal advice and legal help. This legal advice or help must be based on this or that law.

The function of a state arbitrator is to settle questions between different persons or between enterprises.

THE UNITED STATES OF AMERICA IS A PARLIAMENTARY REPUBLIC

The United States of America is a parliamentary republic. The gov­ernment is divided into three branches: legislative (the US Congress), executive (the President and his Administration) and judicial (the US Supreme Court).

There are two main political parties in the USA: the Democratic (symbolized by a "donkey") and the Republican (its symbol is an "ele­phant"). The US President is both head of state and government. He is elected for a four-year term. Presidential elections are held every leap year on the first Tuesday, following the first Monday in November. The President is assisted by Secretaries who are the heads of the executive departments.

The Supreme Court consists of the Chief Justice and eight Associate Justices who are appointed for life. It is supposed to decide whether a law of the Congress or an executive order of the President is constitutional or not.

The form of US government is based on the Constitution of September 17, 1787, adopted after the War of Independence. In December 1791, the Congress adopted ten amendments to the Constitution, known as the Bill of Rights.

The Congress of the United States is composed of two houses, the Senate and the House of Representatives. The Senate represents the states and the House represents the population according to its distrib­ution among the states. All states have electoral requirements of the same nature. First of all they are residence requirements.

Through its power over the purse, the US Congress can control much that relates to foreign policy, also it is a governmental body that determines taxation Each of the fifty states of the USA has a constitution patterned after the federal Constitution, with its divisions of power: legislative, exec­utive, and judicial.

The Presidency means not only a man: it means an institution-the "executive branch" of the government.

The Supreme Court is the highest court in the country and the head of the judicial branch of the US government. The federal and state courts have the power of "judicial review." Also there are about ninety district courts in different parts of the United States. American judicial practice is firmly committed to the idea of jury trials. The Constitution guarantees them for both criminal and civil cases. According to the US judicial doctrine, "justice is a relationship in which each citizen or group receives due respect and return."

SMALL BUSINESS IN THE USA:

AN S-CORPORATION IS NOT ALWAYS BEST

It is generally believed that small companies should incorporate as S-corporations. While an S-corporation enjoys many corporate attrib­utes (the main one is that the owners of a corporation do not expose their personal assets to corporate liability), it is treated like a partner­ship for the purposes of determining its Federal income tax liability. At the end of each fiscal year, its total earnings (or losses) are prorated to each shareholder, and these earnings (or losses) are incorporated into their individual income tax returns.

Among the advantages of the S-corporation for small business is no "double taxation" — paying income' tax on corporate net income, and then paying an individual income tax on the dividend income subse­quently distributed by the corporation.

Thus, an S-corporation "generally will not be liable for federal income tax." If losses are incurred during the start-up period (or any other period), these losses can be deducted each year from the share­holders' tax returns. All income, losses, credits, and deductions are the "washed through" the S-corporation at the end of fiscal year, and car­ried directly to the individual tax return for shareholder. Being emptied out at the end of each fiscal year, the S-corporation has no retained earnings account.

For most small businesses, the S-corporation has long been the pre­ferred corporate structure. The operational accounting is simpler, and accounting, legal, and administrative expenses are minimized. Shareholders receive the immediate benefits of earnings without "dou­ble taxation", and the shelter of tax deductive losses on their individual tax returns. There are sound reasons to state that this is generally the most popular corporate structure.

However, for small businesses that are growing rapidly, the con­ventional C-corporation status may turn out to be more preferable. The primary motivation for such a change would be the ability to retain and reinvest earnings in the expanding business.

BUSINESS, MANUFACTURING IN BASHKORTOSTAN:

MACHINE-BUILDING, DEFENCE-ORIENTED FIRMS

Ufa is well known in Russia and abroad largely thanks to the output of its chemical and petrochemical companies, their premium qual­ity produce. More than one hundred businesses of the city operate in various industries ranging from ferrous metal­lurgy to perfumes and cosmet­ics. The determining branches of Ufa's economy are machine-and instrument-building, oil refining, chemical and petro­chemical industries. The de­velopment of these industries was contributed by the coun­try's industrialization, discov­ery of oil in Bashkiria and massive evacuation of businesses from western regions during World War II.

Machine-building is the most vibrant and dynamic in­dustry. The largest and one of the oldest companies is the "Ufa Machine-building Pro­duction Association" (UMPA) Joint-Stock Company. Its foun­dation was the Ufa Engine-building Plant incorporated in 1931, initially manufacturing engines for combine harvesters.

The UMPA Joint-Stock Company produces aircraft en­gines, "Moskvitch" car engines, and mobile multi-purpose engines, snow vehicles which are in great demand with hunters, fish­ermen and tourists. Also fabricated are household heaters and kitchenware. The company’s produce is exported to 35 coun­tries.

Defence-oriented firms possess powerful production capabilities, unique hardware and manufacturing technolo­gies. In the process of conver­sion these businesses create new manufacturing facilities and streamline the existing ones to fabricate modern household appliances. New product lines are being launched to be do­mestically and internationally competitive.

BUSINESS, MANUFACTURING IN BASHKORTOSTAN:

MANUFACTURE OF CABLES AND WIRES, TELEPHONE EXCHANGERS, CALCULATION COMPLEXES, BULBS

Ufa is well known in Russia and abroad largely thanks to the output of its chemical and petrochemical companies, their premium qual­ity produce. More than one hundred businesses of the city operate in various industries ranging from ferrous metal­lurgy to perfumes and cosmet­ics. The determining branches of Ufa's economy are machine-and instrument-building, oil refining, chemical and petro­chemical industries.

The “Ufimkabel” Joint-Stock Association manufactures cables and wires to be applied in various industries in Bashkortostan, Russia, the CIS countries and abroad. In col­laboration with the “Bashneft” Oil Association the company fabricates downhole cables for oil industry which used to be in short supply, and 80 percent of these cables had to be pur­chased from foreign vendors for hard currency. In 1992 the “Ufimkabel” produce was awarded the Inter­national Diamond “Star for Quality”.

The “Telecom BETO” Sci­entific and Production Joint-Stock Association produces pre­mium-quality items: telephone exchanges, communication devices, calculation complexes for teaching purposes, PCs and household appliances.

The Electric Bulb Factory has been manufacturing incan­descent bulbs for more than half a century already. The product line ranges from gen­eral-purpose electric bulbs to special aircraft lamps, and in­cludes quartz, halogen and sub-miniature indicator lamps, about 60 items all in all. The compa­ny's produce also includes Christmas-tree decorations and lights, lighting units, chande­liers, plastic items.

TRIAL

Criminal trials in the United Kingdom take the form of a contest be­tween the prosecution and the defence. Since the law presumes the inno­cence of an accused person until guilt has been proved, the prosecution is not granted any advantage, apparent or real, over the defence. A defend­ant (in Scotland, called an accused) has the right to employ a legal advis­er and may be granted legal aid from public funds. If remanded in custo­dy, the person may be visited by a legal adviser to ensure a properly prepared defence. In England, Wales and Northern Ireland during the preparation of the case, the prosecution usually tells the defence of rele­vant documents which it is not proposed to put in evidence and discloses them if asked to do so. The prosecution should also inform the defence of witnesses whose evidence may help the accused and whom the prosecution does not propose to call. The defence or prosecution may suggest that the defendant's mental state renders him or her unfit to be tried. If the jury (or in Scotland, the judge) decides that this is so, the defendant is admitted to a specified hospital.

Criminal trials are normally in open court and rules of evidence (con­cerned with the proof of facts) are rigorously applied. If evidence is im­properly admitted, a conviction can be quashed on appeal. During the trials the defendant has the right to hear or cross-examine witnesses for the prosecution, normally through a lawyer; to call his or her own wit­nesses who, if they will not attend voluntarily, may be legally compelled to attend; and to address the court in person or through a lawyer, the defence having the right to the last speech at the trial. The defendant cannot be questioned without consenting to be sworn as a witness in his or her own defence. When he or she does testify, cross-examination about character or other conduct may be made only in exceptional circum­stances; generally the prosecution may not introduce such evidence.

In England, Wales and Northern Ireland the Criminal Justice Act 1987 provides that in complex fraud cases there should be a preparatory open Crown Court hearing at which the judge will be able to hear and settle points of law and to define the issues to be put to the jury.

BUSINESS, MANUFACTURING IN BASHKORTOSTAN:

OIL REFINING, PRODUCTION OF “KHIM-PROM”, DRUGS AND VITAMINS

Ufa is well known in Russia and abroad largely thanks to the output of its chemical and petrochemical companies, their premium qual­ity produce. More than one hundred businesses of the city operate in various industries ranging from ferrous metal­lurgy to perfumes and cosmet­ics. The determining branches of Ufa's economy are machine-and instrument-building, oil refining, chemical and petro­chemical industries.

The "Ufaorgsintez" Joint-Stock Company produces the cheap­est ethyl alcohol in Russia. The product line also includes plas­tic items, polythene, household chemicals, paints and varnishes. When the propylene manufac­turing facility is completed, the output of consumer goods will be expanded.

The produce of "Khim-prom" Production Association includes herbicides, epoxy res­ins for aircraft- and shipbuild­ing applications, chlorine-or­ganic substances widely used to fabricate varnishes, dyes, deter­gents and plastics.

More than 70 types of glass fibres, filaments, nets, glass plas­tics used in construction and astronautics are fabricated by the Glass Fibre Factory. The products are shipped to all re­gions of Russia, the CIS coun­tries, as well as to Italy, China and other countries.

The "Immunopreparat" R&D and Production Associa­tion and the "UfaVita" Joint-Stock Company produce medi­cine-applied preparations and drugs. One of the latest devel­opments of "Immunopreparat" is the "Dert-Derman" Balsam containing extracts of over 20 herbs.Immunobiological prepa­rations of the company are ex­ported to many countries of the world.

"UfaVita" fabricates not only drugs and vitamins, but confectionery and caramels as well. Recent items are "Pikovit" vitamin-enriched syrup and "Orange" and "Tropic" concentrates and soft drinks.