Who Is Obliged To Keep Records?

Tax advisor Ute Marseille from Bochum informed for smaller companies, the obligation to keep records means a substantial additional effort that costs them time and money. To call out here any undue burdens, excludes the German legislator especially small entrepreneurs, professionals from the requirement to keep proper records. The Bochum-based accountant Ute Marseille informed who the German laws require accounting. Whether a company must present a double-entry bookkeeping, arises from the 238ff sections. HGB as well as 140f. AO. Traders and merchants are affected.

However the term merchants is”from the perspective of the commercial code something more broadly, as in common parlance. Basically all self-employed persons, who operate a commercial enterprise, are assimilated to the merchants. The obligation to keep records in accordance with German commercial code does not apply to so-called small and microentrepreneurs, if their companies after nature and scope not furnished in commercial way Require business”( 1 para 2 HGB). In case of doubt the local Chamber of industry and Commerce informs entrepreneurs about, if this is the case you. 241a HGB, which entered into force in the year of 2009 in the wake of the Bilanzmodernisierungsgesetztes, excludes merchants from the obligation to keep records, which have achieved no more than 500,000 euros turnover and 50,000 euros profit during two immediately consecutive fiscal years. Newly founded company benefit from this scheme already at the first closing date.

The obligation to keep records not determined by commercial rules, she can arise also from the tax law. section 141 of the tax code requires traders, farmers and foresters to cause proper books if they exceed annual sales of 500,000 euros or gains of 50,000 euros. Forest and farmers are also subject to accounting at an economic value of their land by over 25,000 euros. Pursuant to section 140 of the tax code is the tax obligation to keep records independently comes from other statutory provisions, even considering, if an entrepreneur does not count according to commercial standards to the merchants. Freelancers and the self-employed, that neither after trading still tax rules books, do their tax returns by a revenue surplus account starting Emit. However, even they must with documents to prove their income and expenditure and keep them. The Bochum-based accountant Ute Marseille like enlighten their clients on all issues related to the accounting. Press contact accountant Ute Marseille Josef-Baumann-str. 21 44805 Bochum phone: 0234-96431 31 fax: 0234-96431 91 email: Homepage:

Dusseldorf Management

They are hardly suitable as an instrument of modern corporate management, which has no sufficient motivation effect and not duly provide the today as relevant aspects of employee retention and employment branding. A management tool is nothing, barely even seriously or done at the same time as a “chore” of those involved on both sides. However, the MbO (management by objectives, complete with targets) has not lost his permission. There is now the strategic updating and modernization of procedures. The new Dashofer series of seminars has exactly those innovations in focus, which contribute to that blunt management instruments regain sharpness and effect. As a speaker, one of the leading experts in the area of agreement on objectives and target optimization was won with Gunther Wolf.

The regular customers of the popular textbook author traded as “Performance Pope” include globally operating corporations as well as the German medium-sized businesses. On the basis of his about 20 years of experience, he will explain modern concepts and approaches on the basis of selected examples from the practice: the assessment rate combination ensures affordability of variable compensation in difficult economic situations. The if-then join creates incentives for the prosecution of non-bonus-related tasks. With relative goals or scoring models, Wolf gives managers more flexibility. Not to be missed is the target optimization, which eliminates the conflicting interests. Dates: Dusseldorf: 14.04.2011 Munich: 12.05.2011 Hannover: 08.06.2011 Hamburg: 15.06.2011 Berlin: 22.06.2011 Leipzig: 23.08.2011 material: picture material: io-business.de/presse-media-downloads/ seminar information and registration: seminar details /… About Gunther Wolf gunther wolf.de participating companies: the Wolf I.O. Group GmbH with its headquarters in the Villa of Angel in the historical centre of Wuppertal forms the roof for specialized divisions.

We offer highly professional solutions to increase performance, efficiency, and effectiveness of companies and organizations. We have consistently aligned us oriented to target groups and customers, and structured. wiog.de provides the WOLF management consulting services for Board members, Managing Director and owner primarily. The consultation focuses on the development and implementation of strategies and objectives, as well as on the sustainable control of performance and efficiency of the company. Dashofer offers current and legally binding information to various fields: law, tax, management, corporate governance, human resources and real estate. Our goal is to provide the necessary expertise for qualified business decisions of your company. Contact for press / media: Ann k. Klein, 0202/4796290, WOLF I.O. GROUP Ltd. Angel str. 6 42283 Wuppertal wiog.de Tel: + 49 (0) 202 / 47 96 29-0 fax: + 49 (0) 202 / 47 96 29-29 E-mail: management: Diploma-Betriebswirt (FH) Yvonne Wolf, commercial register: HRB 22341, Amtsgericht Wuppertal

Outsourcing Payroll And Payroll

How do I find the right service provider for payroll and payroll in medium-sized companies often found an all-around force that is responsible for all activities of the personnel office. Usually no second power can be adjusted for cost reasons. These operational design risks: all-round strength is own all-round strength is some weeks or even fall out all-round strength is not to replace due to their qualification from the existing workforce to hedge such risks, the payroll is outsourced to an external service provider. This is called BPO (business process outsourcing). Benefits of outsourcing payroll and payroll: reduce personnel costs for training reduce software costs account for solution of representation of will be secured the right outsourcing partner by outsourcing partner is the decision for outsourcing, so the outsourcing, need to find the right partner for the payroll outsourcing. Often it is not easy in the jungle of offers the appropriate To find service providers. Strategies for selecting the right outsourcing partner to clarify are the following: technical and substantive expertise in the Outsourcer are a must.

The data exchange must depict the work operations. Often, rationalization potential are also possible in the issuing company. How does the data exchange? The way of the data by the company to the service provider and back to the company must be quick and easy. Flexible billing dates with the outsourcers. An Outsourcer should will always questions available, even outside of the monthly payroll runs. Gelbing is the right outsourcing partner for over 35 years Gelbing on the proper wage and payroll is specialized.

The customers come from diverse industries such as metal industry, handicraft businesses, publishers and from the construction industry. Construction wage is a derTatigkeitsschwerpunkte. This includes also construction wage for roofing, gardening and landscaping, scaffolding and painters. The software meets the strict criteria of ELSTER and is certified by the makers of social insurance and of SOKA-BAU (welfare funds of the construction). Always short-term changes in the law are the wage and payroll. For Gelbing, this is not a problem. Time-critical legislative changes are implemented quickly. All electronic submissions are sent directly from the datacenter. Gelbing customers need no software or technical equipment for the wage and payroll. See outsourcing of payroll and payroll at Gelbing outsourcing wages and payroll benefits/75SzkIl0uJANkVuBVpsFax data exchange with Gelbing is based on the work processes of the customers. Evaluations are provided electronically in PDF format. Competent contact persons are available for questions. There no hotline – phone charges. Gelbing specializes in the support of small and medium-sized enterprises (SMEs). Due to the extensive experience, Gelbing acquainted with the processes in the company exactly. Gelbing offers optimal service around the wage and payroll. The range of services can be found here: payroll outsourcing external payroll Stuttgart-Gelbing/R1I9iU5NYkefuSmfws9hJ author: Angelika Maser

The Principles

Ramon Gallegos, defined by spiritual beings living a material experience. Other experiences that were shocking as a teacher is, that holistic education has a common denominator and is that educators are aware of our role and mission as educators, are we not abide by any conventional model, do not we reflect any philosophical style of some great teacher, we break with the conventional paradigm of formal education, not handled constructivisms or conductismos. We leave the mechanistic style of education and we rely on their own State of conscience, free from constraints and dogmas, but at the same time understanding and understanding surrounding reality in terms of completeness, i.e., aware that students and other human beings with whom we interact, have cultural needs, and affective different to those of us, but not exclude another thing that I think is important is that I must begin by terminating the habit recurrent always seeking the truth or happiness outside of myself, when in reality the true peace and true happiness and perfection is within ourselves, of who we are in reality. Master left me among other things that the suffering is not our identity, we don’t have to be beings with stories of suffering, that alone should be in thought, because as we are freeing us of attachments and the circumstances that have caused us pain it is bring into play our inner development. If we succeed in reaching a peace, if we can really pacify our minds, our thoughts do not allow suffering so we can be in a deep state of peace. The experience that I gained when we went to expose the principles of holistic education courses and holistic education and spirituality, were very special experiences that provided me with a pleasant pleasure besides the great acceptance and interest shown by the participants to these courses and in special by having them taught in institutions outside.

The Concept

Therefore, the understanding of the technology alone can be true when it is established on the history of the man and the work. The technological progress represents a total social phenomenon. One of the consequences of the idolatria of the technique is in judging that the inventors and the entrepreneurs had been able to disclose themselves because they were incontidas individual forces of the Land. All society possesss its inventors, its geniuses. Therefore, the underdeveloped State can, yes, to have ideas new, capable to carry through advances in all the areas of the knowledge. The human acts never are disentailed of the technique! These always have that to be judged for a system of ethical values that proceed of the material beddings of the social production. Nothing it would have of inconvenience in this practical if the true relation was not forgotten inerncia that unifies the technique and the human act. To finish with the superstition of the technique, the only resource is in installing in place of it the consequence of the dialogue and the meaning of the technology.

The essential difference is where if historical process of the reality builds supported in a logical bedding the laws it and of the correlation them men with the world, whom they need to know stops in it working in joint action, in order to become it the image of its desires. Bibliographical references ARRUDA, Jose Jobson de Andrade. Modern history and Contemporary. So Paulo, Stokes, 1982. VIEIRA YOUNG CHICKEN, Alvaro. The Concept of Technology. Volume I (chapters 3 and 4), Publishing company Counterpoint, 2005. TEAMSES, modern. Comedy with the subject ' ' Industrial&#039 revolution; '. Warner Home Video, mk2 dition, U.S.A., 1933.

Felipe Tupac

And being Don Quixote in the best thing of its reflection. Felipe Tupac I raise the eyes to the Sky, wise person who in the immensity of the Wiracocha skies celebrates the song of his children, I make kneel and I am very pacific, he said with much freedom: Tijsi Wiracocha Tcuy rraj Suncoy Tutallapy Cori ruraj Cusi ahuillayquin Pacarichun Coi samayniquin Huayrarichun Cyay maquillayquin Mastacchun Huiay atyquiquin Ticacuchun. God, origin of the universe, Creator absolutely, Gold that burns between the shades Of the heart That the joy of your eyes It comes in the dawn, That the heat of your breath Comes in the wind. That your magnanimous hand Always extends and that your everlasting will Is the unique one that blooms. They understood that in a strange language had spoken, with candy and smooth harmony, that leaving jealous Don Quixote that thought those words could melt the brains to him to any horseman. – What words, what threats, and what spells there are saying, to worry to the death while to duer to me! said to Don Quixote. But it is what will be, I am deaf to the call of your malignant gentleman. In this that happened that Felipe Tupac would leave to the encounter with villana weapon, that was not recognized in any army, but that would leave unemployed to Don Quixote so badly, was needed the voices Sancho to revivir it.

Considering how vehement it has been the madness of his gentleman by his lady decided to advise: – He can and he must your favor make madnesses by her, without no of takes it to the tomb. God knows if that one Tupacillo would let pick up its body, if to neglect it will not return, Sir mine, alive. You have already seen and proven his possessed person it arms – it said Sancho.

Making Money Online

To make money online is quite easy for whatever really it knows what does in Internet. Constant people look for forms to realise transactions by Internet. For that reason, this new economy has returned abrir the doors to that new people empiezen to have but money. There are very many forms to begin to make money in line, for that reason I am going here to detail 2 of them: Blogs: To make money with publishing articles in blog, is a form that I can help volverte rich. It is a form that requires much discipline and organization, and is very good that besides this, you have passion by the subject that you decide to write. Everything what tenes that to do is to publish articles and to put publicity in your blog. The key is that you can maintain a good amount of visitors and you prune it to this to obtain publishing frequently contained of high quality.

Once this begins to work arms a wheel that you do not prune it to stop, because you are going to be attracting visits from all parts of the world. As to make money answering surveys payments by Internet: There are many companies that offer money by your opinion, and this is a very good form to work making surveys from house. It is the best form to begin to make money online if sos a nascent one. What tenes that to do is to buy a list of companies pay that you by your opinion, registrarte in those companies and to answer the surveys send that you to your email. The key to use a method or another one is what attracts to you but, what you like and what seems to you that this according to your level of knowledge. If already these making money of some form in Internet, the method to write in blog is better. , If sos now still nascent I recommend to you that you try with the remunerated surveys, if interests to you to learn as to make money answering surveys payments by clickea Internet in that Link. You choose the method that you choose, I recommend to you that you have discipline and confidence in same you since to make money online is a reality and is very many people doing it.

Prettiest Islands

The Greek Islands the prettiest of Europe Spanish islands in put second 15 of September 2010 Greece have the prettiest islands of Europe, followed by Spain that remains in the put second. This it is the result of an international survey made by Zoover commentaries of vacations, with more than 14,000 answers. The visitors of 17 international Web sites of Zoover (www.zoover.es) could indicate their preferences exceeds what European country has the prettiest islands. The Greek Islands, great winners, followed by the Spanish islands. Greece showed to be the unquestionable winner. A 44% of the total of the votes were granted to the islands of this country.

The second place was for Spain, with a little more 17% of the votes. The islands of the Croatia obtained a 16% of the votes, remaining in the third position. Samos is the island better evaluated in Greece Based on the opinions received in the Webs of Zoover, the island of Samos is considered like the best Greek island. Samos is famous by its authentic character, its white towns of fishermen and his colorful ports. The inhabitants of Samos try to conserve the island to the maximum, putting for example many restrictions for the construction of high buildings. A visitor of Zoover counts on Samos: Here you find and intimate white sand beaches and many colorful ports precious.

The hills of the interior have an ebullient vegetation. The island has an average valuation of the 8.6. Also the islands Karpathos and Lesbos are very well evaluated. Good appreciation of the Spanish islands the Spanish islands remained in the second put as far as the total percentage of the votes. The Spanish users of Zoover know nevertheless it clearly, for them the Spanish islands are prettiest, gave a 51% them of the votes, leaving to Greece in the second place with a 24%. The average of all the international valuations in Zoover of the known Spanish islands more is high, no loss of a score of the 7.6, being the best one evaluated the islands the Iron (8,2), Ibiza and Formentera (both 8.0) followed by Fuerteventura and the Gomera (both 7,9). Showy In the survey it draws attention that the islands of Portugal as soon as they were voted. He is showy because there are Portuguese islands like Madeira and the Goshawks that are destinies of quite popular vacations and with very good valuations in the international Webs of Zoover. On zoover.es Zoover he is active in almost 20 countries and receives 75 million annual visitors. The Web contains more than 1.1 million valuations and more than 250,000 lodgings and more than 42,000 destinies anywhere in the world. Zoover also is the proprietor of the meteorological Web Meteovista.

An American Tourist In Peru

a Many years ago when I was 16 years old, was walking along the Bolivar av cdra 20 in the district of Pueblo Libre. There I grew up, growth, study, known to most of my friends. It was 2 pm and was in the company of my cousin Charles, the Pig. We told my cousin pig baby, because when we lunched to sound the food in your mouth. We saw a girl in the corner. A pretty girl, white, blond, blue eyes, but tearful and frightened.

We approached her and asked if I was okay. . . She said: “I have won” with a Spanish chewing something. I wonder who? and she points us to two boys who went by the Cueva Jr in the direction of Clement Street. We said: Wait here, you have removed? My bag with my camera, money, answer.

It ran in the direction so the two boys and without a word and hit the kick as hard as possible. They fought back, we took a knife, were of Mateo Salado, a neighborhood that is close to v La Marina. My cousin who was an expert in martial arts, athletic, disarmed them with blows of kung fu. I could give a pair, the thieves, until at being surpassed in force and blows, they threw the bag and ran. my cousin grabbed the bag immediately and reviewed. He said: “Chino, here is the camera, a wallet, no money.” I said: Come on, it will return. So back to the av Bolivar and American tourists, about 24 years, thanked us. He gave back her bag, your camera and your money. Accompanied her to take a taxi immediately and go to your hotel in Miraflores. but I was nervous, asked us to accompany you. We got into the taxi with her and went to the door of the White Tiendecita. Getting off the taxi, pay it. We told him that we would leave and be careful, because it close to the Larco Museum Herrea sometimes there are youngsters who try to steal from tourists. We parted with a handshake, give us a kiss on each cheek and was happy. Did not want to go to any police station, only to their hotel. We wash our face in two weeks, to not delete the sweet kiss of a friend who gave us, the American young. We were a movie heroes, we were happy to have saved from the bad to a girl so pretty. Years have passed and I could never forget her face, her freshness, her beauty, her beautiful blue eyes, his jeans, shirt and bag. I remain in my heart forever. The tourist must protect, support, assist, serve, no trick, no stealing because this helpless. They bring foreign exchange to our country and that we grow. His arrival in the country should be to rest, stroll, take pictures, see our museums, monuments. not to cause a bad impression, so keep coming every day more and more. Let the tourist experience in our country is unforgettable for them. No cause it to speak ill of Peru. Smile and be happy. Private Security Instructor, he served as Supervisor from a young age in security companies and guide and manage the safety of others. Promoter doer was a training institute, Managing Director of Advising Center. Studied law and numerous university degrees in the area Administration, Accounting and Security. Today is dedicated to Distance Education, Graduate College as an NGO representative, offering training services to university diplomas distance.

The Rights And The Human Beings

The Rights and the Human beings In Belm, city of the palms, the patrimonies are historical marks of pride and tradition. The theater of the peace, the Basilica of Nazar, Square of the Republic, Square Baptist Fields It is, in fact, admirable to contemplate them, but what the fence is not only beauties, or spices, quite to the contrary, are marks of esquecimento and abandonment, many inhabitants of street. People who had lost everything or almost everything. They had lost, perhaps, what they had never had: dreams, housing, family, dignity, loves. The two, patrimonies and inhabitants of street, inhabit much time in our city with an enormous difference, the first ones more are valued. Where moment the historical constructions if had become more valuable that human beings? It will be a value attributed for the proper one to be in detriment to the other? We pass every day for them, in some insipientes cases, with an abject look, what in certain way one became prosaico.

We perceive how much not to enxergarmos them in ' ' it runs-corre' ' of day-by-day, therefore our occupations deprive in them of this, of the contemplation or recognition of this being as equal person we. To contemplate it as to be, equal we, are not an easy task. Although let us not recognize, the street inhabitants possess the same rights, human calls, that we. Without housing, without job, having what to dress or eating, that right they are these? Rights that are in a Constitution that would have to function. Rights that would have to serve as advising to all. Unknown rights. Rights ours.

Rights of the beggars. The street inhabitants also are part of the history of our city. They are adult, young, children. Good involved part in crime, forgotten for a society that values more the material of what the being. Society that nails and fights for Rights, however does not obtain to recognize itself as possessing of the same Rights of a street inhabitant. Society that raises and fulfills the rights of some and if forgets them excessively. The depreciation of the citizen that is, or would have to be somebody that operating in society, occurs because of the care exacerbado with the goods substances and of the insensibilidade with the next one, what it seems to be a simple religious speech and so trivial how much practical the daily one is forgotten by us, human beings. As much a worker how much a beggar possesss the same Right-handers before the Law. The Law nails the equality, as well as the proper masked society, but it lives the inaquality, the privilege for some and the total indifference for others. The Rights that had been denied the street inhabitants are, simply, essentials for life as well as the housing and education. We are part of a so contradictory society, that it presents attitudes of turpitude with the people who would have to be protected by the Human Rights. That they exist some of us we have knowledge. That they are not materialize is fact.

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