cooperative production. Constituent documents of the production cooperative and features of its creation. Features of the controls

Production cooperative represents association of citizens on a voluntary basis, which meets the following criteria:

  • is based on membership;
  • citizens create it for the purpose of general production or economic activity;
  • activity is based on personal labor and other participation of members of the association;
  • participants combine property shares;
  • members of the cooperative bear subsidiary liability for its obligations.

The legal regulation of this form of organization is carried out by the Civil Code of the Russian Federation (Articles 106.1-106.6), as well as the Federal Law “On Production Cooperatives”.

Distinctive features of such a legal entity - joint property and common material liability on obligations. Currently, a small number of production cooperatives operate in Russia. The unpopularity of this organizational and legal form is explained by mandatory labor participation in the activities of the company, as well as subsidiary liability of its members.

Main steps

A cooperative can be formed only by decision of its founders, and the legislator stipulates that the number of participants cannot be less than 5 people.

Production cooperative - commercial organization. The procedure for its registration does not differ from that approved for other companies and firms. The education procedure is enshrined in the Federal Law No. 129 of 08/08/2001.

The main stages of creating a production cooperative:

  • preparation of documents for their transfer to the registration authority;
  • providing the necessary package of documents to the body authorized to make a decision on;
  • issuance of a verdict by the registration authority.

To register, you must submit next package of documents:

  • application for registration by;
  • a verdict on the creation of a production cooperative;
  • charter of a production cooperative;
  • a document confirming the payment of funds on account of the state fee.

The registering agency is tax office at the location of the executive body of the company or a person who can represent the interests of the association without a power of attorney.

There are several ways to submit documents for registration:

  • personally or through a representative to the tax office or the MFC;
  • by mail with a description of the attachment;
  • in electronic form through the official website of the Federal Tax Service nalog.ru or the Portal of State and municipal services www.gosuslugi.ru
  • through a notary in electronic format(documents are signed by the notary's EDS).

The decision on registration must be made within a period not exceeding three working days. This period is counted from the moment the necessary documents are submitted to the tax office.

With a positive decision, information about the new legal entity is entered into the Unified State Register of Legal Entities, and the applicant receives documents on the legalization of the production cooperative:

By the time information is entered into the register of a new cooperative, its participants must pay the first part of the share in the amount of at least 10%. They pay the rest of the amount within 12 months from the date of inclusion of information about him in the Unified State Register of Legal Entities.

It should be noted that not only cash, but also securities, property and other objects of civil rights. The legislator allows the possibility of making land plots, if this does not contradict the regulatory legal acts of the Russian Federation.

The assessment of the contribution is made on the basis of market prices. If the share value exceeds 250 minimum wage, then an independent appraiser is involved for these purposes.

The tax inspectorate may refuse to register in the cases provided for in Article 23 of the Federal Law No. 129:

  • failure to submit a complete set of documents required for registration;
  • transfer of documents to the inspection, which is not authorized to issue a verdict on the registration of a production cooperative;
  • submission of documents that are not notarized (if required by the provisions of the legislation of the Russian Federation);
  • the application for registration is signed by an unauthorized person;
  • non-compliance with legal requirements;
  • if the founders are prohibited from engaging in entrepreneurial activities by a court decision for a certain period, and this period has not yet ended;
  • revealed the unreliability of the information contained in the documents submitted by the applicant.

If the registering authority has accepted the verdict on the refusal to register, then it sends to the founders notice stating the reasons for its issuance. The applicant has the right to appeal against such a decision to the court.

The name of the production cooperative is of no small importance. If it does not comply with the requirements of the law, the applicant may be denied registration.

In accordance with the Civil Code of the Russian Federation, the company name of a cooperative must necessarily include the word "production cooperative" or "artel".

In addition, one must adhere to the following rules that apply to all companies:

  • the use of the words "Russian Federation" or "Russia", as well as derivatives from them, is possible only in cases provided for by law;
  • full or abbreviated names of authorities cannot be used;
  • you can't use the word "bank" or " credit organisation» companies that do not have a license from the Bank of Russia to carry out this activity;
  • you can not use profanity, nationalistic statements;
  • you can not use words that are contrary to the principles of morality;
  • you cannot use the names of foreign countries, as well as terms derived from them;
  • the names of intergovernmental or international organizations must not be used in the name, public associations RF.

Founders and founding documentation

The right to act as a member of the cooperative citizens of the Russian Federation and foreigners as well as stateless persons. Another legal entity may also be a participant, and a representative will act on its behalf. The features of such participation are determined in the founding document of the cooperative.

As for individuals, a person who has reached the age of 16 can be a member of a cooperative. The legislator allows the possibility of inclusion in the list of participants for those citizens and organizations that will not directly take labor participation. However, their number should not exceed 25%.

For other participants, work in a cooperative should be the main one. Thus, they cannot take part in labor as part-time workers.

The heirs of a member of a cooperative may be included in its composition, unless otherwise approved in. If they are banned from joining, they are compensated for the value of the share of the deceased participant plus his salary and bonuses.

The founders of the cooperative unite on a voluntary basis and may leave it at any time. In this case, they are compensated for the cost of the share.

The charter acts as a constituent document of a production cooperative (Article 106.2 of the Civil Code of the Russian Federation). It is approved by supreme body management - the general meeting.

The articles of association should reflect the following information:

  • company name;
  • address of the cooperative;
  • information on members' share contributions (amount, composition and payment process);
  • sanctions for non-compliance with the obligations to pay share contributions;
  • the process of labor participation of cooperative participants in its activities;
  • sanctions for non-compliance with the labor participation process;
  • the procedure for the distribution of income and expenses;
  • conditions for holding cooperative members liable for obligations;
  • management bodies of the production cooperative;
  • verdict order.

By own will founders can include given documents and other information that is considered important for the activities of the cooperative.

Advantages and disadvantages

A production cooperative, as an organizational and legal form of a legal entity, has the following benefits:

  1. The profit of the cooperative will be divided among the participants not in proportion to their share contribution, but depending on the labor contribution. This method allows you to motivate the founders to conscientious work, which, ultimately, has a positive effect on the activities of the organization.
  2. There are no norms in the law that would establish the minimum amount of a share fund for a given organizational and legal form.
  3. The legislator does not establish restrictions on the maximum number of members of the cooperative, which allows you to freely attract additional participants.
  4. All members of the cooperative are equal, they have one vote each in the course of voting on resolving issues important to the cooperative.

This organizational and legal form is not without drawbacks. For example, the following can be distinguished:

  • subsidiary liability for the obligations of the cooperative;
  • restriction on the minimum number of participants (5 people), which may become an obstacle to the creation of a cooperative.

In conclusion, we note that the production cooperative is recognized as an advanced form of entrepreneurial activity where each member of the organization is a member labor process and interested in the results of work.

More information about the production agricultural cooperative can be found in this program.

Assignments on the topic "Law" No. 3

phrase .

Public Law Education,subject of law, individual ,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

unitary enterprise,production cooperative,entity,limited partnership, joint-stock company .

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

consumer cooperative,economical society,bar association,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

A crime,offense,theft,petty hooliganism,misdemeanor.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

Production cooperative,economical society,bar association,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word .

A crime, misdemeanor, offense, theft, fraud.

Below is a list of features. All of them, with the exception of two, belong to the characteristics of art.

1) imagery; 2) awakening fantasy and imagination; 3) reliability and verifiability of results; 4) focus on obtaining objective truth; 5) emotionality of perception; 6) visibility.

Which of the following applies to the constitutional duties of a citizen of the Russian Federation? write down numbers under which they are listed.

The business enterprise produces confectionery. What signs indicate that the organizational and legal form of this enterprise is a joint-stock company? write down numbers under which they are listed.

authorized capital divided into a certain number of securities

The main goal of the company is to make profit

the property liability of the owners of the enterprise is limited by the size of their contributions

the activity of the enterprise is regulated by the Civil Code of the Russian Federation

securities are issued in exchange for a deposit

holders of securities can participate in the management of the enterprise

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

House arrest,detention,preventive measure, personal guarantee, House arrest

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

House arrest, personal guarantee, House arrest, preventive measure, pledge.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

Municipal unitary enterprise ,production cooperative,entity,limited partnership, economic partnership .

Find a concept that generalizes to all the other concepts of the series below, and write down the number under which it is indicated.

1) the game; 2) communication; 3) activity; 4) work; 5) knowledge.

Below is a list of rights and obligations. All of them, with the exception of two, refer only to the rights of the worker.

1) take care of the property of the employer, 2) receive wages on time and in full, 3) work in conditions, meeting safety and hygiene requirements,4) conscientiously perform their labor functions, 5) have full and reliable information about working conditions, 6) conclude an employment contract.

Choose two items that “fall out” of the general row, and write down the numbers under which they are indicated in the table.

numbers under which they are listed.

participation in the administration of state affairs

payment of legally established taxes and fees

defense of the Fatherland

freedom of movement, choice of place of stay and residence

appeal to public authorities

ACTIONS

ELEMENTS OF TAXPAYER STATUS

responsibilities

The production cooperative provides services for the improvement of courtyard areas. Find in the list below the features that distinguish a production cooperative from enterprises of other organizational and legal forms. write down numbers under which they are listed.

association of several masters personally involved in the provision of services

duty of employees to comply labor discipline

the possibility of receiving dividends at the end of the year

consolidation of property share contributions of its members (participants)

mandatory conclusion employment contract with employees

distribution of profit among employees in accordance with their labor participation

numbers under which they are listed.

A citizen is liable for his obligations with all his property, with the exception of property, which, in accordance with
legally cannot be levied.

AT Russian Federation private, state, municipal and other forms of ownership are recognized and protected in the same way.

Citizenship of the Russian Federation is acquired and terminated in accordance with federal law, is uniform and equal, regardless of the grounds for acquisition.

An unreasonable refusal to conclude an employment contract is prohibited.

A person who has reached the age of 16 by the time the crime is committed is subject to criminal liability.

Establish a correspondence between subjects and participants in criminal proceedings in accordance with the Code of Criminal Procedure of the Russian Federation: for each position given in the first column, select the appropriate position from the second column.

You are invited to prepare a presentation on the types of legal liability in the Russian Federation. Which of the following can be included in the "Administrative Responsibility" slide? write down numbers under which the relevant provisions are indicated.

Administrative liability is a legal consequence of the commission of a crime.

The types of punishment are a warning, confiscation of the instrument of committing or the subject of an offense, deprivation of a special right granted to an individual.

Punishment is applied in order to restore social justice, as well as to correct the convict and prevent him from new crimes.

There are two types of administrative liability: limited and full.

Some types of penalties in administrative law lead to significant economic losses for legal entities.

Individuals and legal entities.

Establish a correspondence between examples and measures of legal liability in the Russian Federation: for each position given in the first column, select the corresponding position from the second column.

Xenia works as a cook. Which of the following positions are
to the duties of an employee in accordance with the Labor Code of the Russian Federation? write down numbers under which they are listed.

entry into trade union to protect their labor rights, freedoms and legitimate interests

respect for the property of the employer

obtaining complete reliable information about working conditions

conscientious performance of their labor functions

compliance with established production standards

getting a job under an employment contract

Which of the following applies to the political rights (freedoms) of a citizen of the Russian Federation? write down numbers under which they are listed.

defend the Fatherland

elect and be elected

profess, individually or in community with others, any religion, or profess no religion

march and picket

freely use their abilities and property for entrepreneurial activities

send individual and collective appeals to government bodies

Establish a correspondence between the forms and types of legal entities (according to Civil Code RF) to which they refer: for each position given in the first column, select the corresponding position from the second column.

commercial

non-commercial

Find in the list below the rights that only citizens of the Russian Federation have on the territory of the Russian Federation. write down numbers under which they are listed.

The district court is considering the claim of citizen R. to establish the paternity of citizen P. in relation to her minor children. Find in the list of positions that correspond to the legal context of the described conflict, and write down numbers under which they are listed.

defendant

arbitration

civil litigation

accused

Labor Code RF

Citizen of the Russian Federation Ivan is 15 years old. Find in the list of actions that he has the right to carry out independently. write down numbers under which they are listed.

the right to independently manage their earnings, scholarships
and other income

the right to independently sell the inherited apartment

the right to make deposits in a bank on one's own behalf

the right to independently enter into any transactions

the right to enter into an employment contract general rule

The city court is considering the claim of citizen N. to establish the paternity of citizen S. in relation to her minor daughter. Find in the list of positions that correspond to the legal context of this conflict, and write down numbers under which they are listed.

criminal justice

defendant

victim

civil litigation

constitutional jurisprudence

Which of the following applies to the personal (civil) rights (freedoms) of a citizen of the Russian Federation? write down numbers under which they are listed.

Choose from the list of provisions that characterize the foundations of the constitutional order of the Russian Federation, and write down numbers under which they are listed.

The bearer of sovereignty and the only source of power in the Russian Federation is its multinational people.

To conclude a marriage, the mutual voluntary consent of the man and woman entering into marriage and the achievement of marriageable age are required.

A citizen of the Russian Federation cannot be deprived of his citizenship or the right to change it.

The child has the right to communicate with both parents, grandparents, brothers, sisters and other relatives.

Legislative, executive and judicial authorities are independent.

The conclusion of an employment contract is allowed with persons who have reached the age of 16, with the exception of cases provided for by the legislation on the legal status of foreign citizens in the Russian Federation.

Vladimir is 40 years old, he successfully passed the job interview. But the employer gave preference to another applicant, who had a less successful interview, only because he was five years younger than Vladimir. Find in the list the positions related to the legal assessment of this situation, and write down numbers under which they are listed.

Establish a correspondence between misdemeanors and their types: for each position given in the first column, select the corresponding position from the second column.

Find situations in the list below that are related to employment relationships.

The answers to tasks 1–20 are a number, or a sequence of numbers, or a word (phrase). Write your answers in the fields to the right of the task number without spaces, commas or other additional characters.

1

Write down the missing word in the table.

Characteristics of methods of cognition

2

In the row below, find the concept that is generalizing for all the other concepts presented. Write down this word (phrase).

1) Production cooperative 2) economic society 3) bar association 4) legal entity 5) public fund.

3

Below is a list of features. All of them, with the exception of two, belong to the characteristics of art.

1) figurativeness, 2) the awakening of fantasy and imagination, 3) the reliability and verifiability of the results, 4) the focus on obtaining objective truth, 5) the emotionality of perception, 6) visibility.

Find two terms that "fall out" of the general series, and write down the numbers under which they are indicated.

4

Select correct judgments about the activities and write down the numbers under which they are indicated.

1. Activities are related to meeting the needs of a person, a social group, society as a whole.

2. Creative activity is inherent in both man and animal.

3. As a result labor activity material and spiritual values ​​are created.

4. One and the same type of activity can be caused by different motives of people.

5. The structure of activity implies the existence of a goal and means to achieve it.

5

Establish a correspondence between characteristic features and types (varieties) of culture

6

Country Z is undergoing education reform. What facts indicate that the reform is aimed at the humanization of education? Write down the numbers under which they are indicated.

1. computerization educational process

2. orientation to the interests and inclinations of the student

3. application of technologies that save children's health

4. increase in the number of subjects

5. Reducing the time of studying natural sciences

6. Special attention moral education of children

7

Choose the correct judgments about inflation and write down the numbers under which they are indicated.

1. Bank depositors suffer from inflation if the inflation rate exceeds the interest on deposits.

2. High inflation increases the risk associated with innovation and long-term investment.

3. Economists distinguish between frictional, structural and cyclical inflation.

4. Inflation is the process of a long-term sustainable increase in the general price level in a country.

5. During a period of high inflation, the purchasing power of the national currency increases.

8

Match Measures state regulation economics and its methods:

9

Due to the catastrophic fall in world oil prices, oil production and all other oil-related activities have been significantly reduced. Thousands of oil workers in the US "oil" states have suffered and lost their jobs. Choose from the list below the characteristics of the unemployment that occurred.

1. structural unemployment

2. voluntary unemployment

3. hidden unemployment

4. frictional unemployment

5. seasonal unemployment

6. mass unemployment

10

The graph shows the change in the situation on the market of imported cars: the demand line D has moved to a new position D 1 . (P is the price of the good, Q is the volume of demand for the good).

Which of the following factors can cause such a change?

1. increase in costs for the production of domestic cars

2. price reduction for foreign cars

3. Reducing the duty on car imports

4. Increasing the income of the population

5. increase in the number of consumers in the market

11

Choose the correct judgments about social groups and their types and write down the numbers under which they are indicated.

1. Social groups are stable populations of people who have different, only their inherent characteristics ( social status, interests, value orientations).

2. Demographic groups are distinguished by ethno-social composition.

3. In a formal group, interpersonal interactions are usually based on mutual liking, common interest or habit.

4. Belonging to different social groups defines a person's position in society.

5. Groups and organizations influence human behavior.

12

“How, in your opinion, will the financial situation of your family change in the coming year?” The answers to this question were obtained in the course of studies conducted by VTsIOM in 2009, 2013 and 2014. The results of these studies are shown in the table (in %).

What conclusions can be drawn from the given data? Select correct positions and write down the numbers under which they are indicated.

1. Most of the respondents believe that their financial situation will not change.

2. The proportion of respondents who believe that their financial situation will improve is steadily increasing.

3. The proportion of respondents who expect their financial situation to worsen has been steadily declining over the course of five years.

4. Over the past two years, there are significantly more skeptical respondents than optimists on the issue of improving the financial situation.

5. The number of respondents who hope for the stability of their own financial situation has increased by more than 10% over five years.

13

Select informal negative sanctions from the list below.

1. ignoring

2. applause

3. mock

4. dismissal

5. promotion

14

Establish a correspondence between the functions and the state authorities that carry them out

15

State Z was headed by the heir to the ruling dynasty, popular among the people. Which of the following information indicates that the political leadership in state Z can be characterized as traditional? Choose the correct positions and write down the numbers under which they are indicated.

2. Political leadership is characterized by the belief of citizens in the extraordinary, outstanding qualities of the leader.

3. The leader exercises political power on the basis of laws and within the framework of laws.

4. Members of the society experience in relation to the leader both a feeling of love and a feeling of fear.

5. Leadership relies on the habit of submission.

6. The competence of the leader is clearly defined by the constitution and regulations.

16

Which of the following applies to the group of political rights of a citizen of the Russian Federation? Write down the numbers under which they are indicated.

1. the right to access any public office

2. the right to vote and be elected

3. the right to protect honor and good name

4. right to liberty and security of person

5. the right to apply to public authorities

17

Find in the list below offenses that entail administrative liability. Choose the correct positions and write down the numbers under which they are indicated

1. improper execution job duties due to lack necessary materials

2. refusal of an employee to perform a public assignment

3. ticketless travel in public transport

4. violation of fire safety rules identified by the inspector

5. violation vehicles rules for crossing the state border of the Russian Federation

6. insufficient qualifications of the employee, which prevented the completion of the task

18

Establish a correspondence between the functions of legal proceedings and the types for which they are characteristic.

19

Choose the correct judgments about legal liability and write down the numbers under which they are indicated.

1. Legal responsibility - the application to the person who committed the offense, measures of public coercion.

2. Legal responsibility is the responsibility for an action (inaction) that has already taken place, happened.

3. Legal liability is established for the fulfillment of legal requirements.

4. Legal liability always has adverse consequences for the offender.

5. The nature and extent of the deprivation of the offender are established in the sanction of the legal norm.

Read the text below with a number of words missing. Choose from the proposed list of words that you want to insert in place of the gaps.

20

Read the text below with a number of words missing. Choose from the proposed list of words that you want to insert in place of gaps.

“Observation is a purposeful systematic _____ (A) of an object. Concentrating attention on the object, the observer relies on some _____ (B) he has about him, without which it is impossible to determine the purpose of the observation. Observation is characterized by the activity of ____ (B), its ability to select the necessary information, determined by the purpose of the study. In scientific observation, the interaction between subject and object is mediated by ____ (D) observations: the devices and instruments with which the observation is made. A microscope and a telescope, photographic and television equipment, a radar and an ultrasound generator, and many other devices transform microbes, elementary particles, etc., inaccessible to human senses. into empirical _____ (D). As a method of scientific knowledge, observation gives the initial _____ (E) about the object, necessary for its further research.

The words in the list are given in the nominative case. Each word can only be used once. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1. perception

3. objects

4. information

5. knowledge

6. observer

7. funds

Part 2.

First write down the task number (28, 29, etc.), and then a detailed answer to it. Write your answers clearly and legibly.

Read the text and complete tasks 21-24.

Each person has needs that he must satisfy: physiological, social, spiritual. The most important, or fundamental, needs are the same for everyone, while the secondary ones are different. The first are universal, that is, inherent in the entire population, and therefore characterize society as a whole.

Institutions designed to meet the fundamental needs of society are called social institutions.

Family, production, religion, education, the state are the fundamental institutions of human society that arose in ancient times and exist to this day. In its embryonic form, the family, according to anthropologists, appeared 500 thousand years ago. Since then, it has constantly evolved, taking on many forms and varieties: polygamy, polyandry, monogamy, cohabitation, nuclear family, extended family, single-parent family, etc. The state is 5-6 thousand years old, education is the same, and religion has a more respectable age. A social institution is a very complex institution, and most importantly, it really exists. After all social structure we get by abstracting from something. Yes, and the status can only be imagined mentally. Of course, it is also not easy to unite all people, all institutions and organizations that have been associated with one function for centuries - family, religion, education, state and production - and present them as one of the institutions. And yet the social institution is real.

First, at any given moment in time, one institution is represented by a combination of people and social organizations. The collection of schools, technical schools, universities, various courses etc. plus the Ministry of Education and its entire apparatus, research institutes, editorial offices of magazines and newspapers, printing houses and many other things related to pedagogy, constitute the social institution of education. Secondly, the main, or general institutions, in turn, consist of many non-main, or private institutions. They are called social practices. For example, the institution of the state includes the institution of the presidency, the institution of parliamentarism, the army, the court, the bar, the police, the prosecutor's office, the institution of the jury, etc. The same is the case with religion (monastic institutions, baptism, confession, etc.), production, family, education.

The totality of social institutions is called the social system of society.

It is connected not only with institutions, but also with social organizations, social interaction, social roles. In a word, with what moves, works, acts.

So, let's make the fourth conclusion: statuses, roles, social control do not exist by themselves. They are formed in the process of meeting the fundamental needs of society.

Show answer

The correct answer should include definitions of the following terms:

1) social institution - institutions designed to meet the fundamental needs of society;

2) social practice - non-core, or private institutions that are part of general social institutions;

3) social system society - a set of social institutions. The author's definitions can be given in other formulations that are close in meaning.

What are five examples of basic social institutions given in the text? Using the text and social science knowledge, indicate what fundamental need each of them satisfies.

Show answer

The correct answer should include social institutions and related needs for example:

1) family - the need for the biological and social reproduction of society;

2) production - the creation of certain material conditions for the existence of society;

3) religion - the need to solve meaningful life issues;

4) education - the need to preserve and transfer the culture of a given society to new generations, to ensure the implementation social statuses and roles;

5) the state - the need for social management, authoritative distribution of social values, ensuring the stability and security of the development of society.

Fundamental needs can be formulated differently

The authors examine the relationship between social norms and sanctions. Using the text and social science knowledge, indicate any two types of sanctions and the criterion(s) for their selection. Using an example of interaction in a school community, illustrate the application of these two types of sanctions.

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1) types of sanctions and relevant criterion(s): formal and informal (according to the subject and nature of sanctions);

(Other types of sanctions and criteria may be mentioned.)

2) examples, let's say:

The director called the parents of a poorly performing student to the school for a conversation;

I. is recognized by classmates as the informal leader of the class, classmates turn to him as an arbiter.

Other examples of the application of sanctions could be given

Using the text, social science knowledge and personal social experience, give three explanations for the need for social norms to be observed by all members of society.

Show answer

The following explanations can be given:

1) observance of social norms makes social life stable and predictable;

2) observance of social norms contributes to the transmission of cultural traditions;

3) observance by all members of society of social norms makes it possible to exercise human rights and freedoms.

Other explanations can be given

What is the meaning of social scientists in the concept of "taxes"? Drawing on the knowledge of the social science course, make two sentences: one sentence containing information about the types of taxes according to the collection method, and one sentence revealing the essence of any of these types of taxes.

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The correct answer must contain the following elements:

1) the meaning of the concept, for example: taxes - mandatory, as a rule, non-refundable payments of individuals and legal entities to the state in the manner and on the terms determined by law;

(Another definition or explanation of the meaning of the concept that is close in meaning may be given.)

2) one sentence with information about the types of taxes according to the method of collection, based on the knowledge of the course, for example: According to the method of collection, direct and indirect taxes are distinguished .;

(Other proposals may be made containing information on the types of taxes by method of collection.)

3) one sentence, revealing, based on the knowledge of the course, the essence of any of these types of taxes, for example: Direct taxes are levied by the state directly on the income or property of the taxpayer.

(Other proposals can be made, revealing, based on knowledge of the course, the essence of any of these types of taxes.)

Give three examples of measures for the international protection of human rights in times of peace or war.

Show answer

The correct answer may include, for example, the following measures:

1) measures to protect the rights of children in the digital world related to the growth of violations of their rights (the Council of Europe supports research on the vulnerability of children on the Internet to improve the effectiveness of educational tools; the Council of Europe published an Internet Literacy Handbook; the Council of Europe and others international organizations over the past decade, the urgent need to empower children through education has been emphasized, including through digital literacy, etc.);

2) efforts to combat child trafficking, in accordance with the guidelines contained in the European Convention against Trafficking in Human Beings;

3) development of human rights education online;

4) protection of refugees forced to leave their homeland by war or persecution;

  1. Vertical descending - when a chansonnier got a job in a restaurant;
  2. Vertical Rising - when she became a pop star

You are instructed to prepare a detailed answer on the topic "Economics of the firm." Make a plan according to which you will cover this topic. The plan must contain at least three points, of which two or more are detailed in sub-points.

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One of the options for the disclosure plan for this topic:

1. Firm as a unit of entrepreneurial activity.

2. Revenue and profit of the company.

3. Performance indicator production activities.

4. Costs of the firm:

a) permanent (payment for the building, interest on the loan, insurance premiums, etc.);

b) variables (the cost of electricity consumed, the wages of workers with piecework wages, etc.).

5. Sources of financing of the company:

a) internal (accumulated profit, depreciation, etc.);

b) external (investments, loans, etc.).

A different number and (or) other correct wording of points and sub-points of the plan are possible. They can be presented in nominal, interrogative or mixed forms.

By completing task 29, you can show your knowledge and skills on the content that is more attractive to you. For this purpose, choose only ONE of the statements below (29.1-29.5).

Choose one of the statements below, reveal its meaning in the form of a mini-essay, indicating, if necessary, different aspects of the problem posed by the author (the topic touched upon).

When presenting your thoughts on the problem raised (marked topic), when arguing your point of view, use the knowledge gained during the study of the social science course, the relevant concepts, as well as facts public life and own life experience. (Give at least two examples from various sources as evidence.)

29.1 Philosophy "Close the door to all errors, and the truth will not be able to enter" (R. Tagore)

29.2 Economics "Nothing requires so much wisdom and intelligence as the definition of the part that is taken from the subjects, and the part that is left to them" (Sh.L. Montesquieu)

29.3 Sociology, social Psychology“There is only one true value - this is the connection of man with man” (A. de Saint-Exupery).

29.4 Political Science “I don't want to be a slave and I don't want to be a slave owner. This expresses my understanding of democracy ”(A. Lincoln)

(artel) - a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor and other participation and the association of its members (participants) of property shares.

The law and constituent documents of a cooperative may provide for participation in its activities. The main activities are production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services. Legal entities, being members of a production cooperative, may participate in its activities through the performance of any works or services.

Members of a cooperative bear subsidiary liability for its obligations in the amount and in the manner prescribed by laws on production cooperatives. The company name of a cooperative must contain its name and the words "production cooperative" or "artel". Legal status production cooperatives, the rights and obligations of their members are regulated by Art. 107-112 of the Civil Code of the Russian Federation and federal law dated May 8, 1996 No. 41-FZ "On production cooperatives". The specifics of the creation and operation of agricultural cooperatives (production, processing, servicing agricultural producers) are established by the Law on Agricultural Cooperation.

The founding document of a production cooperative is the charter, approved general meeting its members.

An authorized capital is not created in a production cooperative, and the property owned by it is divided into shares of its members. The charter may establish that a certain part of the property owned is indivisible funds used for the purposes determined by the charter of the cooperative. A member of the cooperative is obliged to pay at least 10% of the share contribution by the time of registration of the cooperative, and the rest - within a year from the date of registration. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by law and the charter of the cooperative. The property remaining after the liquidation of the cooperative and the satisfaction of the claims of its creditors is distributed in the same manner (Article 109 of the Civil Code of the Russian Federation).

A member of a cooperative has the right to withdraw from the cooperative at his own discretion., and he must be paid the value of the share or given property corresponding to his share. A member of a cooperative may be expelled from the cooperative by decision of the general meeting in case of non-performance or improper performance of the duties assigned to him by the charter, as well as in other cases provided for by law and the charter of the cooperative.

If it is necessary to foreclose on a share of a cooperative member for his personal debts and if his property is insufficient, it is allowed to foreclose on his share in the manner prescribed by law and the charter (Article 111 of the Civil Code of the Russian Federation).

The supreme governing body of the cooperative- the general meeting of its members. In a cooperative with more than fifty members, a supervisory board may be created to oversee the activities executive bodies cooperative. The last are the board and (or) the chairman of the cooperative. The executive bodies carry out the current management of the activities of the cooperative. Members supervisory board and the board of the cooperative, as well as the chairman of the cooperative can only be members of the cooperative. A member of a cooperative cannot be both a member of the supervisory board and a member of the board or chairman of the cooperative. A member of the supervisory board or executive body may be expelled from the cooperative by decision of the general meeting in connection with his membership in a similar cooperative. The exclusive competence of the general meeting of members of the cooperative includes: changing the charter of the cooperative; the formation of a supervisory board and the termination of the powers of its members, as well as the formation and termination of the powers of the executive bodies of the cooperative; admission and exclusion of members of the cooperative, approval of annual reports and balance sheets of the cooperative and distribution of its profits and losses; decision on reorganization and liquidation of the cooperative.

A production cooperative, by unanimous decision of its members, may be transformed into a business partnership or company.

Agricultural cooperation and its social efficiency

Cooperation

Throughout the existence cooperation the world has not appeared more efficient organizational form self-support and mutual assistance of agricultural producers, which makes it possible to combine the advantages of an individual farm with large-scale production, which has a technical and economic advantage, as well as competitiveness in the market.

Cooperative forms of activity are an integral part of the economic life of most countries. According to available estimates, the most developed agricultural cooperation.

Russia has its own experience in the development of agricultural cooperation. Having begun later than other countries (at the turn of the 19th-20th centuries), cooperation developed so rapidly that by the beginning of the First World War, Russia was considered one of the leading countries in the development of agricultural cooperation.

After the October Revolution, cooperation was banned, but in 1921 it was again allowed and during the period a it received a second rapid development. In 1926-1927, a system of management of agricultural cooperatives was formed at all levels.

Then a course was taken for complete collectivization Agriculture For more than 70 years, it was doomed to an inefficient existence under the complete dominance of state forms of ownership and the administrative-command system of production management. Thus, twice in its history, Russian cooperation was the best in the world. It is characteristic to note that these short periods of development of agricultural cooperation fell on periods of intensive revival of market relations in the country.

Production cooperatives remain the most numerous organizational and legal form of agricultural producers. In part 1 of Art. 107 of the Civil Code of the Russian Federation, a production cooperative is defined as “a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and association of property share contributions by its members (participants).

Distinctive features of the production cooperative

The choice of this organizational and legal form by agricultural enterprises is explained by the search for more efficient business models, which makes it necessary to study the conditions for their effective operation and develop management methods in order to identify the positive and negative aspects of the activity of this form of production organization.

Compared with other forms of management, an agricultural production cooperative has its own distinctive features.

In a production cooperative that most fully meets the specifics of agricultural production, full combination in one person of the employee and the owner, since one of the main conditions for membership in a cooperative is labor participation of its main members in production activities.

Each worker independently decides on joining a production cooperative. The decision to accept a new member of the cooperative is taken by the general meeting. Each member of the cooperative contributes a mandatory share, the amount of which must be specified in the charter. A compulsory share gives the right to a decisive vote at the meeting. Each member of the cooperative has one vote. Individuals and legal entities who have made a share, but did not take part in the activities of the cooperative, receive the status of associate members and do not have the right to vote at the meeting.

In addition to cash contributions to the mandatory share account, property shares, land shares and other contributions for which monetary value is being applied. The production cooperative forms indivisible (reserve) fund in the amount of 10% of the total share fund, which can be used by decision of the meeting in emergency cases. If the employee's property share exceeds the mandatory share, then its balance minus the latter is credited to additional share payment.

Membership production cooperative not limited, which makes it possible to organize a fairly large production, and this allows for the improvement of the organization and. However, due to the possibility of free exit from the cooperative of its members with their property, this form does not ensure the sustainability of large-scale production. When leaving the cooperative, members receive the value of their share contribution and a land plot on the terms determined by the charter and contract.

Cooperative formations in the agro-industrial complex make it possible to effectively organize, reduce, guarantee the sale of manufactured products, provide material protection commodity producers.

Functions and tasks of cooperation

The main task of the production cooperative- meeting the needs of its participants in the most effective way, in an economic way. Another possible criterion for the effectiveness of a production cooperative is social efficiency, i.e. the ability of cooperation to meet the pressing social needs of its members. Recognizing the importance of cooperative forms of management in solving the social problems of rural residents, in our opinion, we can single out row social functions cooperation providing:

  • elimination of social isolation of participants;
  • the operation of the principle "one for all and all for one" (solidarity, responsibility, self-help through mutual benefit);
  • self-expression of the individual (formation of an active life position, value orientations, creativity, understanding one's activities);
  • education and upbringing (creation of the spiritual well-being of the individual);
  • openness of the community (open membership, the principle of political, religious neutrality);
  • social protection (loans and benefits for social needs);
  • increasing needs, Better conditions life and work;
  • creation of new jobs;
  • creation of social infrastructure.

The ability of cooperation to solve social problems, to form a high social activity of the villagers creates optimal prerequisites for increasing economic efficiency cooperative form of farming in the countryside.

The activities of cooperatives as economic entities are influenced by internal, external factors, whose lines of influence are often contradictory. Internal - this is the activity of the members of the cooperative, and external - the market competitive environment and institution of the state. These factors represent their own interests, the lack of coordination of which leads to a distortion of the cooperative form of management.

Components of the mechanism for the effectiveness of cooperation as a form of management

The organizational and economic construction of any form of cooperation should contain such structures that would create and ensure the functioning of the mechanism for coordinating these interests, thereby ensuring their effective operation. These include government institutions, the competitive environment, shareholder members and employees. The interaction of the mechanism and the effectiveness of cooperation as a form of management are reflected in Table 1.

Table 1

Cooperation Development Mechanism

Cooperation functions

Efficiency of cooperation

Performance criteria

Market and competition

Economic and entrepreneurial activity

Economic efficiency

Income, savings, financial stability, stability, adaptation, flexibility, quality

Shareholders

social activities

Social efficiency

Attitude to work, motivation, employment, protection of interests, unity of purpose

hired personnel

Control

Managerial efficiency

Democracy of management: degree of influence in planning and setting goals, consistency of roles

state institutions

Carrying out activities in accordance with public policy

National economic efficiency

Environmental friendliness, consistency of all the benefits of the cooperative form of management and for society

Loss ratio of agricultural cooperatives

One of the reasons for the unprofitability of agricultural production cooperatives is the difficulty in marketing agricultural products, high prices for technical means, fertilizers, fuels and lubricants, other resources. These difficulties, which are the main brake on the development of production, are equally experienced by all agricultural producers, regardless of the organizational and legal forms of enterprises, since intermediaries, marketing, processing, supply and other monopoly enterprises stand between them. The way out of this situation is the creation of cooperative enterprises and organizations, both for the processing and marketing of products, and for logistics and service. The practice of foreign countries convincingly testifies to the effectiveness of this path.

The problems of financing and crediting production are no less acute at the present time. In the sphere of credit services for agriculture, the commercial banks, establishing unbearable for commodity producers interest rates on loans issued.

The most rational way to solve these problems is continuation of the association of agricultural producers into specialized cooperatives: processing, storage, transportation; marketing of agricultural raw materials and products of their processing; logistics; credit and financial services; insurance service.

There should be only one criterion for evaluating this - growth in production, reduction in its cost and increase in profitability, and this is possible with the active and comprehensive support of the state to create start-up capital cooperatives.




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