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    <title>Lang-8 : Amiko_Lapikus's Latest Journal Entries</title>
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    <pubDate>Mon May 28 12:05:42 UTC 2012</pubDate>
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    <title>Amiko_Lapikus : American and British tax systems (0)</title>
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I work in tax area and I'm interested in learning foreign tax systems. So I've recently begun to read about different countries and their tax laws. <br /><br />For more English practice I've decided to write short conclusions about one or another tax.<br /><br />So this one is about income tax in the UK, the USA and Russia.<br /><br />The United Kingdom and the USA have Anglo-Saxon law systems. And their tax systems are directed to social justice. But American tax system is more complicated than British one. Because in the USA taxes are collected in four levels: federal, state and local. But local level has its own system of tax charging. Taxes on the local level can be levied in different ways:  on municipal level, county or district level. And in the UK there’re only two levels: federal and local.<br /><br />Income taxes in the UK and the USA have similar and at the same time different features. Both systems have progressive taxation scale, significant non-taxable minimums and social deductions.<br /><br />In 2010 the Financial times published an article where it compared effective tax rates in different countries.  So in the UK the effective tax rate is bigger than in the USA: 31.5% against 24.3%.<br /><br />For comparison: in Russia the effective tax rate is 13%. But we don’t have so much non-taxable minimums and our social deductions are very small. <br />
<br /><br />Posted at Fri Jan 06 14:11:34 UTC 2012<br />]]></description>
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<pubDate>Fri Jan 06 14:11:34 UTC 2012</pubDate>
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    <title>Amiko_Lapikus : One more question about English "R" (0)</title>
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Sometimes I hear "growling" R-sound in English speech (like Russian R-sound) in movies or in audiobooks. Especially it is typical of excited or angry speech. I'm wondering, is it used in "living" English?
<br /><br />Posted at Sun Feb 06 13:58:59 UTC 2011<br />]]></description>
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<pubDate>Sun Feb 06 13:58:59 UTC 2011</pubDate>
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    <title>Amiko_Lapikus : Accents (1)</title>
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I noticed that I could understand American accent easier than British one. When I watch American movies I make out much more words than in British. For example, I'm watching now "Jeeves and Wooster" - and I don't understand anything in their speech (thanks subtitles!!!).<br />Or I don't make out lyrics in Stereophonics' songs until I read it. But yesterday I listened to Jet (it's an Australian rock-group) and I understood, I think, 60% of their lyrics. <br />Is it so hard to understand by ear British accent? Or do I just get accustomed to American speech?
<br /><br />Posted at Sun Feb 06 13:11:15 UTC 2011<br />]]></description>
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<pubDate>Sun Feb 06 13:11:15 UTC 2011</pubDate>
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    <title>Amiko_Lapikus : And again... (4)</title>
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I overate... as always after my granny's patties...
<br /><br />Posted at Sun Sep 12 12:01:06 UTC 2010<br />]]></description>
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<pubDate>Sun Sep 12 12:01:06 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Yummy! (2)</title>
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My granny baked patties with cabbage! Yummy!
<br /><br />Posted at Sun Sep 12 11:05:04 UTC 2010<br />]]></description>
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<pubDate>Sun Sep 12 11:05:04 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Marussia Motors (1)</title>
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<img alt="07bcd2835d65c6b6eafda76ae8f213208ba112bf" src="http://image.lang-8.com/w120_h120/07bcd2835d65c6b6eafda76ae8f213208ba112bf.jpg" /><br />

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I'm soooooooooo surprised! I've just read about new brand of Russian sportcars!<br />I've heard long ago, that Nikolai Fomenko (Russian actor, showman and businessman) is keen on sportcars and racing. But I couldn't even imagine, that someday sportcars would be manufactured IN RUSSIA! Just wow =))) Especially it's incredible after our ugly Lada-cars...<br />N.Fomenko sets up his own automobile plant "Marussia Motors". <br />By the way, I like the name of the plant "Marussia" - it unites Russian name "Marusya" and at the same time "Russia".<br />Best wishes to Nikolai Fomenko! Hope, all his plans come true =)<br /><br />http://www.youtube.com/watch?v=yrv0uif7USM&feature=related<br />http://www.youtube.com/watch?v=UFTjNUGzIpc&feature=fvsr
<br /><br />Posted at Sat Sep 11 13:05:39 UTC 2010<br />]]></description>
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<pubDate>Sat Sep 11 13:05:39 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Shopping (0)</title>
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I bought new books again... o_O<br />"The catcher in the rye" (by J.D. Salinger), "One flew over the cuckoo's nest" (by Ken Kesey), "35 kilos d'espoir" (by Anna Gavalda) and a breathtaking, captivating, exciting, thrilling, fascinating best-seller of all times The Tax Code of Russian Federation!!! =)))<br />(...I'll do my best not to sleep when I'll read the tax code...)<br />
<br /><br />Posted at Sat Sep 11 13:02:13 UTC 2010<br />]]></description>
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<pubDate>Sat Sep 11 13:02:13 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Stereophonics (1)</title>
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Once the girl from my work gave me to listen to songs which she likes. Among them there were "Pass the buck" and "Maybe tomorrow" by Stereophonics. I was in love with "Pass the buck" from the first listening. Soon I downloaded all Stereophonics' discography... <br /><br />You know, it happenes often, when you like some songs of some singer, but you absolutely don't like other his songs...<br /><br />But Stereophonics didn't disappoint me... <br />I like the group more and more. <br /><br />http://www.youtube.com/watch?v=2q9_ZEtuTR8&ob=av2n
<br /><br />Posted at Fri Sep 10 19:36:41 UTC 2010<br />]]></description>
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<pubDate>Fri Sep 10 19:36:41 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : What is your favourite book? (0)</title>
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I like reading a lot. <br /><br />I like as classical literature as modern one. But many modern writers can't use beautiful verbal structures, as classical, they don't have their own style. All beauty of a book comes to a "naked" plot: he went there, he did it. I think, modern life style influences it: our pace of life tells upon books - the swifter our life becomes, the quicker events are described. And because of such speed all fascination disappears.<br /><br />But, anyway, there're a lot of great writers. From books of modern writers, that I've read recently, I really like "The cider house rules" (by John Irving) and "The Matchmaker of Perigord" (by Julia Stuart). <br />"The cider house rules" is very-very good! The story, the John Irving's style are perfect! He can hold attention scillfully. In the book he didn't make prolonged and boring pauses and passed from one event to another in time. Sometimes he run ahead, and such method added interest. <br />"The Matchmaker of Perigord" is a very "tasty" book. There're a lot of descriptions of french courses. And even now, when I remember the book it makes my mouth water =)))And also Julia Stuart has really beautiful language! So this book is for gourmets, lovers of France and of unhurried stories. And for people who like enjoying every writer's phrase and who adore hot summers.<br /><br />Also I love stories about the detective Fandorin (by Boris Akunin), "Seven Days for an Eternity" (by Mark Levy) and "Harry Potter" =)))  <br /><br />From classical writers I adore Jane Austen. Of course her "Pride and prejudice" is one of my favourite books. For me Mr. Darcy is a man of a dream =)))) Especially if he would be with Hugh Jackman's appearance =))))))))))))<br /><br />I love "Eugene Onegin" (by A. Pushkin) and "A hero of our time" (by M. Lermontov). <br />Oh, I forgot about "The lord of the rings" - really like it! <br />And stories about Sherlock Holmes are very interesting!<br /><br />Since recently I like F.S.Fitzgerald. I read his "Tender is the night", "The great Gatsby" and some short stories.<br /><br />And what's your favourite book? And why? =)))<br />
<br /><br />Posted at Fri Sep 10 14:31:27 UTC 2010<br />]]></description>
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<pubDate>Fri Sep 10 14:31:27 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : La princesse et l'ogre (0)</title>
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J'aime ce dessin animé russe. C'est sur la princesse qui trouve l'ogre. C'est très plaisant. =) <br /><br />http://www.youtube.com/watch?v=CyKBPo3Wqbk
<br /><br />Posted at Sun Sep 05 19:14:00 UTC 2010<br />]]></description>
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<pubDate>Sun Sep 05 19:14:00 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : How my cat helps to sew  (3)</title>
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Today my Mom bought fabric for new blinds, and now she's sewing them. At the pictures my cat's helping my Mom to make really beautiful blinds!<br /><br />Actually he's trying to filch a reel of thread and then chew up the thread =))) At a pinch, I think, he would be happy just throw it down on the floor and roll it all over the floor. =)))
<br /><br />Posted at Sun Sep 05 12:48:52 UTC 2010<br />]]></description>
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<pubDate>Sun Sep 05 12:48:52 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : The day before work (0)</title>
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It begins new working week tomorrow. Because of it Sunday seems a little bit dull. I should prepare clothes, clean up a flat, do all things, what I can't do on weekdays. In general, Sunday turns into routine.<br /><br />And I've got a bad habit to reserve all that things till the evening. <br /><br />But today I've already done it =))) And now from all routine things it stays only coaching.
<br /><br />Posted at Sun Sep 05 12:22:23 UTC 2010<br />]]></description>
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<pubDate>Sun Sep 05 12:22:23 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Difficile... (1)</title>
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C'est très difficile écrire quelque chose en français, parce que je ne sais pas assez de mots et la grammaire. Je veux finir le manuel de français vite pour que commencer à lire des livres en français. D'abord je vais vouloir lire "Le petit prince". 
<br /><br />Posted at Sat Sep 04 15:50:24 UTC 2010<br />]]></description>
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<pubDate>Sat Sep 04 15:50:24 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Short summary of this summer and about Alf and Willie =) (0)</title>
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<img alt="Aba068e71f330ed33844ccb30121154a213f5671" src="http://image.lang-8.com/w120_h120/aba068e71f330ed33844ccb30121154a213f5671.jpg" /><br />

As always summer flew without being noticed, but it was very tangible! Because this year it was enormous hot! I even went to work with joy, because there was an air-conditioner =))) <br />And of course the enormous hot brought forest fires... Some weeks we couldn't breath normally because of smoke...<br /><br />Then finally we made renovation in our flat. <br /><br />In July my brother's wife bought a kitten Willie (as a present for her parents) and he lived in our flat (because brother's family has got a dog) until my nephew moved off to the parents (his grandparents) with the kitten. My cat Alf was scandalized by appearance of a new little creature. At first he took big offence at us and didn't go out from a bathroom. Then curiosity won, and he decided to see at the little kitten. <br /><br />(By the way, at the very moment, Alf is researching a garbage can - it's sooo good, that it's empty. =)) ) <br /><br />Now back to the kitten: Willie without any shame ate all Alf's food and used Alf's toilet. =))))) Initially Alf tried to be friends with him. But they've got too different tempers in spite of they're brothers. Willie is real meteor: he can be in all places at the same time, he always wants to play and he always tries to scramble upon your lap and sleep there. But Alf is calmer and he gets accustomed that all attention is payed to him and only him. How could he bear a young insolent fellow who didn't show any respect to elders??? <br /><br />I suppose, in cat's world (and not only in cat's one =)) ) it's very offended when somebody runs slam-bang to you, jumps on you and tries to make you to fight when you absolutely don't want to do it, and generally you go to a cosy sofa for sleeping... That's how Alf felt while Willie was living with us. Almost two weeks Alf lived on all the highest surfaces where Willie couldn't jump.<br /><br />Now Willie lives in a very big flat, where he can run, jump and play with all his enthusiasm. His owners always tell us very funny stories about him, and they're happy to having such kitten. <br /><br />And Alf feels again unique, unimitable and beloved by all.
<br /><br />Posted at Fri Sep 03 21:14:59 UTC 2010<br />]]></description>
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<pubDate>Fri Sep 03 21:14:59 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Première tentative (1)</title>
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Je m'appelle Tanya. Je habite Moscou avec ma famille: ma mère et ma grand-mère. J'ai le frère aîné. Il s'appelle Pavel. Il habite avec sa famille: sa femme Vika et se fils Artem.
<br /><br />Posted at Sun Jun 27 09:24:20 UTC 2010<br />]]></description>
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<pubDate>Sun Jun 27 09:24:20 UTC 2010</pubDate>
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    <title>Amiko_Lapikus : Help me please with a phrase (6)</title>
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I'm reading "Harry Potter" now, and I can't properly understand the phrase "Well, this is going to shorten the odds on Mr Potter!" What does it mean?
<br /><br />Posted at Sat Jun 26 13:30:12 UTC 2010<br />]]></description>
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<pubDate>Sat Jun 26 13:30:12 UTC 2010</pubDate>
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