Virtual International Authority File
The Virtual International Authority File is an international authority file. It is a joint project of several national libraries and operated by the Online Computer Library Center. Discussion about having a common international authority started in the late 1990s. After a series of failed attempts to come up with a unique common authority file, the new idea was to link existing national authorities; this would present all the benefits of a common file without requiring a large investment of time and expense in the process. The project was initiated by the US Library of Congress, the German National Library and the OCLC on August 6, 2003; the Bibliothèque nationale de France joined the project on October 5, 2007. The project transitioned to being a service of the OCLC on April 4, 2012; the aim is to link the national authority files to a single virtual authority file. In this file, identical records from the different data sets are linked together. A VIAF record receives a standard data number, contains the primary "see" and "see also" records from the original records, refers to the original authority records.
The data are available for research and data exchange and sharing. Reciprocal updating uses the Open Archives Initiative Protocol for Metadata Harvesting protocol; the file numbers are being added to Wikipedia biographical articles and are incorporated into Wikidata. VIAF's clustering algorithm is run every month; as more data are added from participating libraries, clusters of authority records may coalesce or split, leading to some fluctuation in the VIAF identifier of certain authority records. Authority control Faceted Application of Subject Terminology Integrated Authority File International Standard Authority Data Number International Standard Name Identifier Wikipedia's authority control template for articles Official website VIAF at OCLC
Système universitaire de documentation
The système universitaire de documentation or SUDOC is a system used by the libraries of French universities and higher education establishments to identify and manage the documents in their possession. The catalog, which contains more than 10 million references, allows students and researcher to search for bibliographical and location information in over 3,400 documentation centers, it is maintained by the Bibliographic Agency for Higher Education. Official website
Peasants' Land Bank
The Peasants' Land Bank was a financial institution of the Russian Empire founded during the reign of Tsar Alexander III, by his Minister of Finance, Nikolai Bunge. He created the Peasants' Land Bank in 1883 to help peasants purchase their own farms; the Peasants' Land Bank was somewhat limited in its effectiveness by a lack of funding. Bunge abolished the Poll Tax, only paid for by peasants, in 1886, which helped to reduce the financial burden the peasants faced. Banks began operations with nine branches. In 1888 its activity was extended to include the Kingdom of Poland; each bank was managed by a council consisting of: a manager. Under Peter Stolypin the Land Bank was extended to make it easier for the peasants to set up their own farms and by 1907 670.3 million roubles had been repaid out of a total of 2012 million
History of Germans in Russia, Ukraine and the Soviet Union
The German minority in Russia and the Soviet Union was created from several sources and in several waves. The 1914 census put the number of Germans living in the Russian Empire at 2,416,290. In 1989, the German population of the Soviet Union was 2 million. By 2002, the population fell by half to one million. 597,212 Germans were enumerated in Russia, making Germans the fifth largest ethnic group in that country. There were 353,441 Germans in 21,472 in Kyrgyzstan. In the Russian Empire, Germans were represented among royalty, large land owners, military officers and the upper echelons of the imperial service, scientists, artists and the bourgeoisie in general; the Germans of Russia did not speak Russian. However, depending on geography and other circumstances, many Russian-Germans spoke Russian as their first or second language. During the 19th century, many came to identify as Russians, during and after the Napoleonic Wars, many Russian-Germans embraced Russian patriotism. Today's Russian Germans speak Russian as they are in the gradual process of assimilation.
As such, many may not be fluent in German. Germany has strictly limited their immigration, a decline in the number of Germans in the Russian Federation has moderated as they no longer emigrate to Germany and as Kazakh Germans move to Russia instead of Germany; as conditions for the Germans deteriorated in the late 19th century and early 20th century, many Germans migrated from Russia to the Americas and elsewhere, collectively known as Germans from Russia. The earliest German settlement in Russia dates back to the reign of Vasili III, Grand Prince of Moscow from 1505 to 1533. A handful of German and Dutch craftsmen and traders were allowed to establish themselves in Moscow's German Quarter, providing essential technical skills in the capital; this policy extended to a few other major cities. In 1682, Moscow had about 200,000 citizens; the international community located in the German Quarter influenced Peter the Great, his efforts to transform Russia into a more modern European state are believed to have derived in large part from his experiences among Russia's established Germans.
By the late 17th-century, foreigners were no longer so rare in Russian cities, Moscow's German Quarter had lost its ethnic character by the end of that century. Through wars and the partitions of Poland, Prussia acquired an increasing amount of northern and central Polish territory; the Vistula River flows south to north, to near Danzig. Germans and Dutch settled its valley starting from the Baltic Sea and moving further south with time. Prussia acquired most of the Vistula's watershed, the central portion of then-Poland became South Prussia, its existence was brief - 1793 to 1806, but by its end many German settlers had established Protestant agricultural settlements within its earlier borders. From already-Prussian Silesia to the southwest some German Roman Catholics entered the region; the 1935 "Breyer Map" shows the distribution of German settlements in. Napoleon's victories ended the short existence of South Prussia; the French Emperor other territories into the Duchy of Warsaw. After Napoleon's defeat in 1815, the Duchy was divided.
The western Posen region again became part of Prussia, while what is now central Poland became the Russian client-state Congress Poland. Many Germans remained in this central region, maintaining their middle-German Prussian dialect, similar to the Silesian dialect, their religions. With World Wars I and II, the eastern front hovered on their doorstep and conscription increased; the Vistula Germans' migrations from Congress Poland increased. Some became Polonized and their descendants remain in Poland. After World War II, many of those who retained their German language and customs were forcibly expelled by the Russians and the Poles, with the loss of all their property. Tsarina Catherine II was a German, now Szczecin in Poland, she proclaimed open immigration for foreigners wishing to live in the Russian Empire on July 22, 1763, marking the beginning of a much larger presence for Germans in the Empire. German colonies in the lower Volga river area were founded immediately afterward; these early colonies were attacked during the Pugachev uprising, centred on the Volga area, but they survived the rebellion.
German immigration was motivated in part by religious intolerance and warfare in central Europe as well as by difficult economic conditions. Catherine II's declaration freed German immigrants from most taxes, it placed the new arrivals outside of Russia's feudal hierarchy and granted them considerable internal autonomy. Moving to Russia gave German immigrants political rights that they would not have possessed in their own lands. Religious minorities found these terms agreeable Mennonites from the Vistula River valley, their unwillingness to participate in military service, their long tradition of dissent from mainstream Lutheranism and Calvinism, made life under the Prussians difficult for them. Nearly all of the Prussian Mennonites emigrated to Russia over the following century, leaving no more than a handful in Prussia. Other German minority churches took advantage
Tax law or revenue law is an area of legal study which deals with the constitutional, common-law, tax treaty, regulatory rules that constitute the law applicable to taxation. Primary taxation issues facing the governments world over include. Taxation of capital gains versus labor income. Ecotax refers to taxes intended to promote environmentally friendly activities via economic incentives. Tax evasion and avoidance leading to reduced government revenue. Due to an Inefficient tax system in many underdeveloped countries, the majority of small businesses are not taxed. In law schools, "tax law" is a area of specialist study. U. S. law schools require 30 semester credit hours of required courses, 60 hours or more of electives and a combined total of at least 90 credit hours completed. Law students must choose available courses on which to focus before graduation with the J. D. degree in the United States. This freedom allows law students to take many tax courses such as federal taxation and gift tax, estates and successions before completing the Juris Doctor and taking the bar exam in a particular U.
S. state. Master of Laws programs are offered in Canada, United States, United Kingdom, Netherlands and an increasing number of countries. Many of these programs focus on international taxation. In the United States, most LL. M. Programs require that the candidate be a graduate of an American Bar Association-accredited law school. In other countries a graduate law degree is sufficient for admission to LL. M. in Taxation law programs. The Master of Laws program is an advanced legal study. General Requirements J. D. or First degree in law. An English proficiency test score for students with a native language besides English; the Juris Doctor program is offered by only a number of countries. These include, United States, Canada, Hong Kong, Philippines and the United Kingdom; the courses vary in duration of years and whether or not further training is required, depending on which country the program is in. General Requirements A bachelor's degree. Law School Admission Test - Required for law school admission in United States, Canada and a growing number of countries.
Credit requirements. A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog. AfricaTaxation in South Africa Taxation in TanzaniaAmericasTaxation in Argentina Taxation in Canada Taxation in Colombia Taxation in the British Virgin Islands Taxation in Peru Taxation in the United StatesAsiaTaxation in China Taxation in India Taxation in Iran Taxation in the Palestinian territories Taxation in the People's Republic of ChinaEuropeTaxation in the European Union Taxation in Azerbaijan Taxation in Bulgaria Taxation in France Taxation in Germany Taxation in the Republic of Ireland Taxation in the Netherlands Taxation in Poland Taxation in Portugal Taxation in Russia Taxes in Spain Taxation in the United KingdomOceaniaTaxation in Australia Taxation in New Zealand Corporate law Corporate tax
Ivan Alekseyevich Vyshnegradsky was the Russian Finance minister from 1887–1892. Born in a priests family, Ivan Vyshnegradsky graduated from the Tver Theological Seminary and from the Main Pedagogical Institute, he taught maths and mechanics at St. Petersburg military educational institutions. By the time he was appointed a government minister his fortune was nearly a million roubles due to his participation in several joint-stock companies as well as being a renowned and talented entrepreneur. In 1884 Ivan Vyshnegradsky became a member of the Council of Ministers of Public Instruction and drew up a program for technical education. By 1886 Ivan Vyshnegradsky was appointed a member of the State Council and in 1887 became the head of the Ministry of Finance. Similar to his predecessor Nikolai Bunge, Vyshnegradsky pursued a policy aimed at the settlement of the budget deficit, stronger government interference in private railways and the nationalisation of the least profitable railways as well as the support of domestic industry and preparation of monetary reform.
Ivan Vyshnegradsky achieved this by. Although achieving a balanced budget, accumulating gold reserves and strengthening the rouble Ivan Vyshnegradsky work was criticised in light of his contradictory taxes on peasants leading to the 1891–2 famine
Ivan Nikolayevich Durnovo was a Russian political figure. He served as Chairman of the Committee of Ministers between 1895 and 1903, the precursor to the post of prime minister. Ivan Nikolaevich Durnovo was born on 1 March 1834 in Chernigov Governorate to the noble Durnovo family, he attended Prince Michael Artillery Academy in Saint Petersburg. After a brief time in the military, he returned to civilian life and was elected by the nobility of his uyezd to the position of the Marshal of Nobility, he occupied a similar position for the entire Chernigov Governorate. He served as the Governor of Yekaterinoslav Governorate. From 1882 he was starting as a Deputy Minister of Interior. Although not a capable statesman, he was a good communicator, capable to earn trust of his superiors. Count Sergei Witte described him as "a pleasant Marshal of Nobility, a pleasant governor, a pleasant Deputy Minister of the Interior, but he was not a intelligent person. A hospitable and cunning man." On the Empress's recommendation, in 1886 Durnovo was appointed the chair of the Fourth Section of His Imperial Majesty's Own Chancellery, the office responsible for charitable institution and health care.
In 1889, after the death of the Minister of Interior Dmitry Tolstoy, Durnovo was appointed to replace him. In social policy, Durnovo's tenure in office saw a reduction of working hours in 1897. Durnovo was not known, for his innovations, but rather for following his predecessor's policies, his abilities were summarized by his staff in a pun, "Не нашли хорошего, назначили Дурново". Durnovo was blamed by researchers for failing to take decisive actions to handle the famine of 1891-92. In 1895, the next emperor, Nicholas II promoted Durnovo to the job of the Chairman of the Committee of Ministers. At the time, this was the top of the Russian bureaucratic ladder, as the separate position of the Prime Minister of Russia was not introduced until 1905. Durnovo was not to see that reform, though: he died on the job, on 29 May 1903, near Berlin, his leadership qualities, not admired by his colleagues, earned him the nickname of "Телячья голова". Дурново Иван Николаевич, based in turn on A. P. Shikman, "Personalities of Our Nation's History.
Biographical Handbook.". Moscow, 1997, ISBN 5-15-000087-6. Дурново Иван Николаевич