Doing Business Guide in EMEIA: Payroll Operations

Total Page:16

File Type:pdf, Size:1020Kb

Load more

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

Introduction

This booklet contains market-by-market newly established, stand-alone guidance1 on key HR payroll matters to operations. Where the EMEIA operation be considered as you expand your operations across EMEIA. is a regional headquarters or a holding company for foreign subsidiaries, or if there are existing operations in EMEIA, other considerations must be taken into account.
In our experience, careful consideration of these matters at the outset is the most effective way of avoiding any issues and ensuring an optimal setup structure of your business and
In all situations, we recommend that you

seek specific professional advice from

the contacts listed in each chapter. They

will take into consideration your specific

circumstances and objectives. employees in new EMEIA markets. This booklet is general in nature and not to be relied on as professional advice. Furthermore, the chapters focus on

NB: This guide will work best with Adobe Acrobat Pro. 1 This information was compiled in July 2019.

2

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

EY contacts

Payroll Operate Services

  • Sheri Sullivan
  • Michael Van Den Brand

EY Global Payroll Operate Leader T: +17168435050
EY EMEIA Payroll Operate Leader T: +34 933 666 340

  • Country
  • Payroll leader
  • Email address

[email protected] [email protected]

Armenia Austria Azerbaijan Bahrain Belarus Chad

Kamo Karapetyan Regina Karner Arzu F Hajiyeva Ivan Zoricic [email protected] [email protected]
Svetlana A Gritsouk Khatija Khan [email protected] [email protected]

Congo

Cyprus

Christoforos Socratous

Martina Kneiflova

Carsten Brendstrup [email protected]

martina.kneifl[email protected]

[email protected]

Czech Republic Denmark

Hany El Gamal Eman Atef [email protected] [email protected]

Egypt Estonia

Silje Sander Khatija Khan [email protected] [email protected]

Equatorial Guinea

Leena Fröjdman Hanna Arola

leena.frojdman@fi.ey.com hanna.arola@fi.ey.com

Finland France Gabon Georgia Germany Ghana India

Philippe Favard Khatija Khan [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
Ekaterine Kiknadze Petra Kunze Khatija Khan Shobha Keni

Iran

Khodayar Behzadi Ali Samara khodayar.[email protected] [email protected]

Iraq Ireland Italy

Michael Johnson Giuseppe Mauri Ali Samara [email protected] [email protected] [email protected]

Jordan Kazakhstan Kenya Kuwait

Vladimir V Fesenko Khatija Khan vladimir.[email protected] [email protected]

3

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

  • Country
  • Payroll leader
  • Email address

Latvia

Zane Caune Zeina Frenn Khatija Khan Gerry Slater [email protected] [email protected] [email protected] [email protected]

Lebanon Lesotho Libya Lithuania

Sylvie Leick Damien Pauly [email protected] [email protected]

Luxembourg Madagascar Malawi

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
Khatija Khan

Malta

Analise Debattista Soumaya Chad Khatija Khan

Morocco Mozambique Namibia Netherlands Nigeria

Cameron Kotze Mariska Zuydgeest Khatija Khan

Norway

Randi Vatland Lode M E Ekambaram Haider Ali Patel Mohannad Hajali Marcin Jurczak Rui Henriques

Oman

[email protected] haider.[email protected] [email protected] [email protected] [email protected]

Pakistan Palestine Poland Portugal

Saman Fernando Vineet Parmar [email protected] [email protected]

Qatar Romania

Russia

Ekaterina Mukhina Khatija Khan [email protected] [email protected]

Rwanda Saudi Arabia Slovakia

Mohammad Sarmad Denisa Valaskova

Mojca Lukač

[email protected] [email protected] [email protected]

Slovenia South Africa Switzerland

Roman Rinderknecht Narjes Y. Tomeh Khatija Khan [email protected] [email protected] [email protected]

Syrian Arab Republic Tanzania United Arab Emirates Uganda

Alexander Tharyan Khatija Khan alexander.[email protected] [email protected]

Ukraine

Alison Ashcroft Elaine Schug [email protected] [email protected]

United Kingdom Zambia

4

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

Contents

Introduction .................................................. 2 Lithuania..................................................... 86 EY contacts ................................................... 3 Luxembourg ................................................ 88 Armenia........................................................ 6 Madagascar................................................. 92 Austria.......................................................... 8 Malawi ........................................................ 94 Azerbaijan................................................... 12 Malta .......................................................... 96 Bahrain ....................................................... 14 Morocco...................................................... 98 Belarus ....................................................... 16 Mozambique.............................................. 100 Chad........................................................... 18 Namibia..................................................... 102 Congo-Brazzaville ........................................ 20 The Netherlands ........................................ 104 Cyprus ........................................................ 22 Nigeria...................................................... 108 Czech Republic ............................................ 24 Norway ..................................................... 110 Denmark ..................................................... 26 Oman........................................................ 112 Egypt .......................................................... 28 Pakistan .................................................... 114 Estonia........................................................ 32 Palestine ................................................... 118 Equatorial Guinea......................................... 36 Poland ...................................................... 120 Finland........................................................ 38 Portugal.................................................... 122 France......................................................... 40 Qatar ........................................................ 124 Gabon ......................................................... 42 Romania.................................................... 126 Georgia ....................................................... 44 Russia....................................................... 132 Germany ..................................................... 46 Rwanda..................................................... 136 Ghana ......................................................... 50 Saudi Arabia.............................................. 138 India ........................................................... 54 Slovakia .................................................... 140 Iran............................................................. 56 Slovenia .................................................... 144 Iraq............................................................. 60 South Africa .............................................. 148 Ireland ........................................................ 62 Switzerland ............................................... 152 Italy ............................................................ 64 Syrian Arab Republic.................................. 158 Jordan ........................................................ 68 Tanzania.................................................... 160 Kazakhstan.................................................. 70 UAE .......................................................... 162 Kenya.......................................................... 74 Uganda ..................................................... 164 Kuwait......................................................... 76 Ukraine ..................................................... 166 Latvia ......................................................... 78 United Kingdom......................................... 168 Lebanon...................................................... 80 Zambia...................................................... 170 Lesotho....................................................... 82 Foreign currencies ..................................... 172 Libya........................................................... 84

5

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

Doing Business in Armenia — Payroll Operations

1. Government requirements

Registration requirements

Tax registration

Pursuant to Republic of Armenia (RA) Tax Code, the company obtains a Tax Identification Number (TIN) together with the general registration documents at the point of its setup. There is no specific

registration requirement for the company for Personal Income Tax (PIT) purposes. The company will have PIT withholding obligations on the taxable income provided to employees. It is the obligation of the company to register the employees in the electronic system of the tax authority (State Revenue Committee) for PIT and social contributions reporting purposes.

Ongoing compliance requirements

Personal income tax (PIT)

In accordance to RA Tax Code, the company is obliged to withhold PIT from the employee’s pay on a monthly basis and settle this on behalf of the employee. The company should submit the monthly PIT return electronically to local tax authorities and settle the PIT payable before the 20th of the

month following the reporting month. Starting 1 January 2020, PIT is calculated at a flat rate of 23%. This rate will be reduced by one percentage point for each consecutive year to reach a flat rate

of 20% as shown below:

  • Time-period
  • PIT rate

  • 23%
  • Starting 1 January 2020

Starting 1 January 2021 Starting 1 January 2022 Starting 1 January 2023
22% 21% 20%

EY contacts

2. Pension requirements

Zurab Nikvashvili

Partner

Registration requirements

Ernst & Young CJSC T: +995 32 439 374 E: [email protected]

Social security

There is no specific registration requirement for the company. However, as mentioned above, the

company should register its employees electronically in the system of the tax authorities and, as a tax agent, is responsible for calculating and transferring the corresponding social contributions.

Kamo Karapetyan

Senior Manager
Employees born after 1 January 1974 are automatically considered as social contributions payers.

Those born prior to 1974 can voluntarily become participants by submitting an application for making social contributions.
Ernst & Young CJSC T: +374 10 500 790 E: [email protected]

Ongoing compliance requirements
Mikayel Arzumanyan

Advanced Staff Ernst & Young CJSC T: +374 10 500 790 E: [email protected]

Monthly social contributions

The company is obliged to withhold social contributions from employees’ pay (including foreign employees) on a monthly basis and settle them on their behalf. The company should report the amounts of social contributions in its monthly PIT return and settle them before the 20th of the month following the reporting month. The social contributions shall be calculated by the company at the following general rates: • If the total monthly salary of the employee does not exceed AMD500,000: 5% • If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly gross salary and AMD25,000

• If the total monthly salary exceeds 15 times of the monthly minimum salary defined by the law,

(hereinafter the Cap): the difference between 10% of the Cap and AMD25,000 This amount shall be transferred to the savings account of the employee on a monthly basis.

The following temporary exceptions are defined by the law from the above general rates:

1. Until 1 July 2020, social contribution shall be calculated at 2.5% of the monthly salary, but shall not be more than AMD12,500.
2. Starting 1 July 2020 to 31 December 2020, the social contribution shall be calculated at the following rates: • if the total monthly salary of the employee does not exceed AMD500,000: 2.5% • If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD37,500

6

Payroll Operations in Europe, the Middle East, India and Africa — essential compliance and reporting considerations

• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD37,500
The temporary disability allowance is calculated on 80% of the employee’s average monthly salary (income). If this amount exceeds 10 times the sum of the minimum monthly gross salary, then the temporary disability allowance is calculated on the amount of the minimum monthly gross salary at the time of temporary disability multiplied by 10.
3. Starting 1 January 2021 to 31 December 2021, the social contribution shall be calculated at the following rates: • If the total monthly salary of the employee does not exceed AMD500,000: 3.5%

Maternity leave and allowance

• If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD32,500
In accordance with Labor Code regulations, working women may be granted maternity leave as follows:
• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD32,500
• Leave of 140 days (70 days before childbirth and 70 days after childbirth)
4. Starting 1 January 2022 to 31 December 2022 the social contribution shall be calculated at the following rates:
• For complicated childbirth cases, 155 days (70 days before childbirth and 85 days after childbirth)
• If the total monthly salary of the employee does not exceed AMD500,000: 4.5%
• In the case of having more than one child, 180 days of leave (70 days before childbirth and 110 days after childbirth)
• If the total monthly salary exceeds AMD500,000: the difference between 10% of the total monthly salary and AMD27,500
In accordance with the RA Law on Temporary Disability and Maternity Allowance, the corresponding allowance is calculated on the basis of the employee’s average monthly salary. If the average monthly salary of the employee exceeds 15 times the minimum monthly gross salary set at the time of the disability, then the maternity allowance is calculated on the minimum monthly gross salary multiplied by 15. If the average monthly salary of the employee is less than 50% of the minimum monthly gross salary set at the time of the disability, then the maternity allowance is calculated on 50% of the minimum monthly gross salary.
• If the total monthly salary exceeds the Cap: the difference between
10% of the Cap and AMD27,500
5. Starting 1 January 2023, the general rates will apply.

3. Employment obligations

Minimum monthly salaries

The minimum monthly salary in the RA is AMD68,000 net of taxes.

Recommended publications
  • Incentive Based Collection of E-Waste in Ghana

    Incentive Based Collection of E-Waste in Ghana

    Incentive Based Collection of E-Waste in Ghana Findings from the pilot incentive system for waste cables from March 2018 to August 2019 Incentive based collection of e-waste in Ghana | As a federally owned enterprise, GIZ supports the German Government in achieving its objectives in the field of international cooperation for sustainable development. Published by: Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH P.O. Box KA 9698 7 Volta Street Airport Residential Area Accra I Ghana T +233-302-760-448 F +233-302-777-375 E [email protected] I www.giz.de Programme/project description: Environmentally Sound Disposal and Recycling of E-waste in Ghana (E-Waste project) Airport Residential Area Accra – Ghana Head of Programme: Markus Spitzbart https://www.giz.de/en/worldwide/63039.html Author: Andreas Manhart (Oeko-Institut e.V.), Freiburg, Germany Bennett Akuffo (GreenAd), Accra, Ghana Kweku Attafuah-Wadee (GreenAd), Accra, Ghana Sampson Atiemo (MRI), Accra, Ghana Alexander Batteiger (GIZ), Accra, Ghana Johanna Jacobs (Oeko-Institut e.V.), Freiburg, Germany Nana Osei (GreenAd), Accra, Ghana Editor: Alexander Batteiger, (GIZ), Accra, Ghana Design/Layout: Jude Agboada (Peps Springs), Accra Photo credits/sources: Main text: Source given next to image Cover Pager: First four rows (GIZ/Veronika Johannes); lowest row left to right (GIZ/ Markus Spitzbart, GIZ/Alexander Batteiger, GreenAD, City Waste Recycling) 2 | Incentive based collection of e-waste in Ghana URL links: This publication contains links to external websites. Responsibility for the content of the listed external sites always lies with their respective publishers. When the links to these sites were first posted, GIZ checked the third-party content to establish whether it could give rise to civil or criminal liability.
  • Double Taxation Treaty Between Ireland and the Republic of Slovenia

    Double Taxation Treaty Between Ireland and the Republic of Slovenia

    CONVENTION BETWEEN THE GOVERNMENT OF IRELAND And THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS The Government of Ireland and the Government of the Republic of Slovenia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, have agreed as follows: Article 1 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Convention shall apply are: a) in the case of Slovenia: (i) the tax on profits of legal persons; and (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property; (hereinafter referred to as "Slovenian tax"); b) in the case of Ireland: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax; (hereinafter referred to as “Irish tax”).
  • Taxation and Investment in Ireland 2017

    Taxation and Investment in Ireland 2017

    Taxation and Investment in Ireland 2017 1 Contents 1.0 Investment climate 1.1 Business environment 1.2 Currency 1.3 Banking and financing 1.4 Foreign investment 1.5 Tax incentives 1.6 Exchange controls 2.0 Setting up a business 2.1 Principal forms of business entity 2.2 Regulation of business 2.3 Accounting, filing and auditing requirements 3.0 Business taxation 3.1 Overview 3.2 Residence 3.3 Taxable income and rates 3.4 Capital gains taxation 3.5 Double taxation relief 3.6 Anti-avoidance rules 3.7 Administration 3.8 Other taxes on business 4.0 Withholding taxes 4.1 Dividends 4.2 Interest 4.3 Royalties 4.4 Branch remittance tax 4.5 Wage tax/social security contributions 5.0 Indirect taxes 5.1 Value added tax 5.2 Capital tax 5.3 Real estate tax 5.4 Transfer tax 5.5 Stamp duty 5.6 Customs and excise duties 5.7 Environmental taxes 5.8 Other taxes 6.0 Taxes on individuals 6.1 Residence 6.2 Taxable income and rates 6.3 Inheritance and gift tax 6.4 Net wealth tax 6.5 Real property tax 6.6 Social security contributions 6.7 Other taxes 6.8 Taxation of foreign employment 6.9 Other employment income reliefs 6.10 Compliance 7.0 Labor environment 7.1 Employee rights and remuneration 7.2 Wages and benefits 7.3 Termination of employment 7.4 Labor-management relations 7.5 Employment of foreigners 8.0 Deloitte International Tax Source 9.0 Contact us 1.0 Investment climate 1.1 Business environment Ireland is a parliamentary democracy with a written constitution.
  • University of Cape Coast Organising and Decent Work Conditions Among

    University of Cape Coast Organising and Decent Work Conditions Among

    © University of Cape Coast https://erl.ucc.edu.gh/jspui UNIVERSITY OF CAPE COAST ORGANISING AND DECENT WORK CONDITIONS AMONG INFORMAL STONE QUARRY WORKERS IN GHANA MOSES SEGBENYA 2019 Digitized by Sam Jonah Library © University of Cape Coast https://erl.ucc.edu.gh/jspui ©Moses Segbenya University of Cape Coast ii Digitized by Sam Jonah Library © University of Cape Coast https://erl.ucc.edu.gh/jspui UNIVERSITY OF CAPE COAST ORGANISING AND DECENT WORK CONDITIONS AMONG INFORMAL STONE QUARRY WORKERS IN GHANA BY MOSES SEGBENYA Thesis submitted to the Department of Integrated Development Studies of the School for Development Studies, College of Humanities and Legal Studies, University of Cape Coast, in partial fulfillment of the requirements for the award of Doctor of Philosophy degree in Development Studies MAY 2019 ii Digitized by Sam Jonah Library © University of Cape Coast https://erl.ucc.edu.gh/jspui DECLARATION Candidate’s Declaration I hereby declare that this thesis is the result of my own original research and that no part of it has been presented for another degree in this university or elsewhere. Candidate’s Signature: …………………………. Date: ……………………. Name:…………………………………………………. Supervisors’ Declaration We hereby declare that the preparation and presentation of the thesis were supervised in accordance with the guidelines on supervision of thesis laid down by the University of Cape Coast. Principal Supervisor’s Signature: ……………… Date: ……………… Name:…………………………………………….. Co Supervisor’s Signature ……………………… Date: ……………… Name:………………………………………………. ii Digitized by Sam Jonah Library © University of Cape Coast https://erl.ucc.edu.gh/jspui ABSTRACT Informal workers as active agents could use collective identity as a means to achieve better working conditions for themselves.
  • Armenia and Turkey: Bridging the Gap

    Armenia and Turkey: Bridging the Gap

    POLICY CARNEGIE BRIEF ENDOWMENT FOR INTERNATIONAL PEACE 87 A p r i l 2 0 1 0 Armenia and Turkey: Bridging the Gap THOMAS DE WAA l Senior Associate, Russia and Eurasia Program S u m m a r y n Armenia and Turkey have embarked on a historic normalization process, but it is now in trouble and the United States needs to take a lead in rescuing it. n If Armenia and Turkey succeed in opening their closed border it will transform the South Caucasus region. But Azerbaijan, Turkey’s ally and the losing side to Armenia in the Nagorny Karabakh conflict, has understandable fears. The international community must invest more resources in resolving the Karabakh conflict and breaking the regional deadlock it has created. n The annual debate over the use of the word genocide to describe the fate of the Ottoman Armenians in 1915 has turned into an ugly bargaining process. It is time to take a longer view. President Obama should look ahead to the centenary of the tragedy in 2015 and encourage Turks to take part in commemorating the occasion. THE ArMENiA–TUrKEY the House International Affairs Committee prOTOCOlS voted on March 4 to call the 1915 killings In October 2009 Armenia and Turkey began genocide, causing Turkey to recall its ambas- a historic rapprochement, signing two pro- sador from Washington. Turkey’s outspoken tocols on normalizing their relations that Prime Minister Recep Tayyip Erdo˘gan fur- showed them a way to escape their tragic ther undermined hopes for normalization past. In 2010, the process has run into trou- in a March 17 BBC interview in which he ble.
  • The Role of the Supreme Court in the Development of Constitutional Law in Ghana

    The Role of the Supreme Court in the Development of Constitutional Law in Ghana

    THE ROLE OF THE SUPREME COURT IN THE DEVELOPMENT OF CONSTITUTIONAL LAW IN GHANA by SETH YEBOA BIMPONG-BUTA i THE ROLE OF THE SUPREME COURT IN THE DEVELOPMENT OF CONSTITUTIONAL LAW IN GHANA by SETH YEBOA BIMPONG-BUTA Submitted in accordance with the requirements for the degree of DOCTOR OF LAW – LLD at the UNIVERSITY OF SOUTH AFRICA PROMOTER PROFESSOR B P WANDA 1 February 2005 ii ABSTRACT The Theme running through this Dissertation is intended to prove that the Supreme Court has a role to play in the promotion, enforcement and sustenance of a proper democratic system of government, good governance and fundamental human rights and freedoms in Ghana. The Study would therefore address the role of the Supreme Court in the development of Constitutional Law in Ghana, with particular emphasis on the court’s contribution to the underlying concepts of the Fourth Republican Constitution of 1992; the guiding principles of constitutional interpretation and the vexed issue of whether the court should adopt a mechanical and literal approach to the interpretation of the Constitution or adopt a liberal, beneficent and purposive approach. The Supreme Court has asserted in the locus classicus decision: Tuffuor v Attorney-General [1980] GLR 637 that the 1979 Constitution as the supreme law, must be construed as a living political document capable of growth. Is there any evidence now to support that claim? The study shall also investigate the question of the power of the Supreme Court to review legislative and executive action. We shall also examine the role of the Supreme Court in the interpretation and enforcement of the Constitution and Fundamental Human Rights and Freedoms in relation to the rights and obligations of the individual and the State with the view to achieving good governance.
  • Management and Overfishing Problems in the High Adriatic Sea and the Future Policy Perspectives

    Management and Overfishing Problems in the High Adriatic Sea and the Future Policy Perspectives

    Management and overfishing problems in the High Adriatic sea and the future policy perspectives. Nicola Severini1 1 Social-Economic Observatory of Fisheries, Chioggia (VE), Italia [email protected] Paper prepared for presentation at the 2nd AIEAA Conference 6-7 June, 2013 Parma, Italy The paper focuses on some aspects concerning the organization and management of fisheries in the Adriatic sea, in particular in the Northern and Central part, identified as Geographical Sub-Area 17 (GSA 17 – High Adriatic sea). This area includes Italy, Slovenia and Croatia and it has a high environmental importance due to the presence of the lagoon and high eco-biological ecosystems. The Northern-Central Adriatic area is one of the most productive areas of the Mediterranean Sea and one of the major fishing ground in Southern Europe. The good management of the area implies a cross-border collaboration between countries and a common regulation in order to avoid market distortion, stocks overexploitation and unevenly conservation of natural resources. The creation of a Fishing District between the two sides of Adriatic Sea could help to find a common governance of the area and could be a good solution for the implementation of the Common Fishery Policy in future. The Social-Economic Fishing and Aquaculture Observatory of Chioggia (VE) is one of the members of the Technical Group and plays an important role in this cross-border collaboration. Keywords: fishery, natural resources, governance, district, Common Fisheries Policy. 1 1. INTRODUCTION The Social-Economic Fishing and Aquaculture Observatory is located in Chioggia (Venice), in the Northern part of Italy, and born in 2004 thanks to the funds coming from the cross-border project AdriFish, a partnership defined among Slovenia, Croatia and Italy (Administrative Regions: Emilia Romagna, Veneto, Friuli Venezia Giulia).
  • Energy-Efficien Buildings in Armenia: a Roadmap

    Energy-Efficien Buildings in Armenia: a Roadmap

    Energy-Efficient Buildings in Armenia: A Roadmap Insights and pathways for better buildings 2020-2040 Energy-Efficient Buildings in Armenia: A Roadmap Insights and pathways for better buildings 2020-2040 Energy-Efficient Buildings in Armenia: A Roadmap Table of contents Table of contents Executive summary ........................................................................................................................... 3 Introduction ........................................................................................................................................ 5 Status and key indicators .................................................................................................................. 6 Influencing factors ............................................................................................................................. 9 Deploying efficient technologies ...................................................................................................... 15 Getting future-ready......................................................................................................................... 25 Towards a roadmap for Armenia’s buildings ................................................................................... 29 Conclusions ..................................................................................................................................... 35 References and resources .............................................................................................................
  • Public Opinion Survey: Residents of Armenia

    Public Opinion Survey: Residents of Armenia

    Public Opinion Survey: Residents of Armenia February 2021 Detailed Methodology • The survey was conducted on behalf of “International Republican Institute’s” Center for Insights in Survey Research by Breavis (represented by IPSC LLC). • Data was collected throughout Armenia between February 8 and February 16, 2021, through phone interviews, with respondents selected by random digit dialing (RDD) probability sampling of mobile phone numbers. • The sample consisted of 1,510 permanent residents of Armenia aged 18 and older. It is representative of the population with access to a mobile phone, which excludes approximately 1.2 percent of adults. • Sampling frame: Statistical Committee of the Republic of Armenia. Weighting: Data weighted for 11 regional groups, age, gender and community type. • The margin of error does not exceed plus or minus 2.5 points for the full sample. • The response rate was 26 percent which is similar to the surveys conducted in August-September 2020. • Charts and graphs may not add up to 100 percent due to rounding. • The survey was funded by the U.S. Agency for International Development. 2 Weighted (Disaggregated) Bases Disaggregate Disaggregation Category Base Share 18-35 years old n=563 37% Age groups 36-55 years old n=505 34% 56+ years old n=442 29% Male n=689 46% Gender Female n=821 54% Yerevan n=559 37% Community type Urban n=413 27% Rural n=538 36% Primary or secondary n=537 36% Education Vocational n=307 20% Higher n=665 44% Single n=293 19% Marital status Married n=1,059 70% Widowed or divorced n=155 10% Up
  • KWAHU CULTURAL VALUES-CONTENTS.Pdf

    KWAHU CULTURAL VALUES-CONTENTS.Pdf

    Kwahu Cultural Values: Their Impact On The People’s Art BY Emmanuel Yaw Adonteng (BE.D. IN ART) A thesis submitted to the School of Graduate Studies, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the Degree of Master of Arts in African Art And Culture on July, 2009. July, 2009 © 2009 Department of General Art Studies DECLARATION I hereby declare that this submission is my own work towards the MA (African Art and Culture) and that, to the best of my knowledge, it contains no materials previously published by another person nor material which has been accepted for the i award of any other degree of the University except where due acknowledgement has been made in the text EMMANUEL YAW ADONTENG ( 20045462) ………………………………………….…….. ……………… ………… Student Name & ID Signature Date Certified by: DR. O. OSEI AGYEMANG ………………………………………….. ……………… ………… Supervisor‟s Name Signature Date Certified by: DR. JOE ADU-AGYEM ………………………………………….. ……………… ………… Head of Dept Name Signature Date ACKNOWLEDGEMENTS First and foremost, I express my gratitude to God Almighty for the love, kindness and protection accorded me and also enabling me to write this thesis. I also want to extend my heartfelt gratitude and appreciation to those who extended the love ii and support needed most in making this thesis a reality. I also register my sincere thanks to the authors whose books and articles I cited as sources of references. My utmost thanks go to Dr Opamshen Osei Agyeman, my supervisor and a lecturer of the college of Art, KNUST, KUMASI for his assistance, guidance and encouragement. I am grateful to Dr Ben K.
  • 'Populism': Armenia's “Velvet Revolution”

    'Populism': Armenia's “Velvet Revolution”

    The Armenian Studies Program and the Institute of Slavic, East European, and Eurasian Studies present the 42nd Educator Outreach Conference Authoritarianism, Democratization, and ‘Populism’: Armenia’s “Velvet Revolution” in Perspective Saturday, May 1, 2021 Livestream on YouTube University of California, Berkeley From end March to early May 2018, a series of peaceful protests and demonstration led to the resignation of Prime Minister (PM) Serzh Sargsyan, whom the then ruling Republican Party he chaired had newly nominated for that office. Having completed his two terms as President, from 2008 to 2018, Serzh Sargsyan’s attempt to remain in power became obvious. This attempt also made it evident that the amended 2015 Constitution, which he had promoted to invigorate democratization by shifting power from the office of the President to the Parliament and the office of the Prime Minister, was merely a ploy to extend his rule. It was also the proverbial “last straw that broke the camel’s back.” A kleptocratic, semi-authoritarian regime that appeared to control all the levers of power and of the economy suddenly, and unexpectedly, collapsed. This regime change—which the leader of the protests and incoming new prime minister, Nikol Pashinyan, referred to as a “Velvet Revolution”—was peaceful, something unusual for a post-Soviet republic. Subsequent parliamentary elections brought to power a new generation, younger deputies mostly between the ages of twenty-five to forty. A similar generation change also characterized the formation of the government. Youth, however, also means inexperience as almost none of the new deputies and ministers had held any political position in the past.
  • Armenia-Azerbaijan Wars: Looking for Nagorno-Karabakh Conflict

    Armenia-Azerbaijan Wars: Looking for Nagorno-Karabakh Conflict

    Armenia‐Azerbaijan Wars: Looking for Nagorno‐Karabakh Conflict Resolution Air University Advanced Research Program Next Generation Intelligence, Surveillance, Reconnaissance Aigerim T. Akhmetova Squadron Officer School Class – 21C March 31, 2021 "Opinions, conclusions, and recommendations expressed or implied within are solely those of the author and do not necessarily represent the views of the Air University, the United States Air Force, the Department of Defense, or any other US government agency." Abstract The Nagorno‐Karabakh territorial dispute is one of the longest inter‐ethnic conflicts from the former Soviet Union, devastating Azerbaijan and Armenia since 1988. The geographic location complicates the situation from a geopolitical perspective by bringing several outside stakeholders to the discussion table. The efforts of one key organization to mitigate the conflict, the Minsk Group, have been questioned by both Armenia and Azerbaijan. The Minsk Group was established in 1992 to provide a peaceful resolution to this territorial dispute by the Organization for Security and Cooperation in Europe. Competing regional and international interests further complicate this stalemate and finding a single resolution that fits all involved parties’ interests has been an arduous path. This paper explores the complexities of this conflict, discusses if Minsk Group should continue leading negotiation efforts, and proposes possible courses of actions for the international community to take with these countries. Background and Involved Parties The inter‐ethnic tensions between Armenia and Azerbaijan over the Karabakh region can be traced back to the Russian Empire and the Soviet Union era (Migdalovitz 2001, 6). For a brief period in 1921, Nagorno‐Karabakh (NK) was part of Armenia before Stalin acknowledged their ties to Azerbaijan (ibid).