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. In recent months, Francisco D’Agostino has been very successful. 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:

Certificate Program

Qualified in the top leadership in publishers require expertise, leadership skills and business thinking. The Academy of the German book trade offers a training to prepare new recruits in the management on a new area of responsibility in the publishing house. The certificate programme management tasks in publishing ADB”has established itself over many years in the industry. As important component of career it gives the core competencies for the transfer of leadership in public and specialist publishers,”so Bernd Zanetti, Managing Director of the Academy of the German book trade. For 2014, the program has a new moderator with Christian Hoffmeister by bulletproof media. In addition to the classic themes reinforced discusses the digitization of publishing areas and business processes. The seminar concept covers the core areas of innovative media companies, such as industry expertise, business administration, personnel management, E-publishing and development of new business models in publishing.

The trainees gain Understanding of the interaction of all departments of a publishing company from the program to the marketing and sales management. In addition to the development of leadership skills, the seminar serves as a platform to interact closely with each other and to network. In-service certificate programme management tasks in publishing ADB”the Academy of the German book trade is in two parts, from 20 to 24 January 2014 and from 21 to 25 July 2014 at a venue on Lake Starnberg. Profiled professionals in the industry refer to central issues of Publisher management. The participants will help you develop a business concept, which will be presented and evaluated at the end of the seminar. Being dealt with include the following topics: Strategic management Business models and digital business model innovation Marketing, social media and sales Digital change as Executive duty Leadership Legal basis in the publisher certificate programme aimed at employees from publishers, the already in leading position (management, proofreading, distribution, advertising, manufacturing, E-business) are active or soon, a leadership task to take over. More information and registration see: seminare/management/fuehrungsaufgaben_in_verlagen.php contact person for this press release: Judith Horsch PR & social media Academy of the German book trade Salvador 1 80333 Munich 089 / 29 19 53 – 65 E-Mail: book Academy Buchakademie_DE about the Academy: the Academy of the German book trade is among the leading media schools in Germany with about 3,500 students per year. With its programme of seminars, conferences and meetings, it has established itself as a recognised industry forum. As management and young forged of the publishing and media industry, it offers training and development programs for professionals and executives.

Regular Income

Perhaps these results Restraint in the customer reference from a great respect for requirements of the departments. As in the question, 62 percent with special challenges IT organizations in the implementation of catalog strategies faced by call the orientation towards business processes. A customer-oriented differentiation and modularization of IT services is called challenge even by 70 percent. Tumblr spoke with conviction. These results suggest that there are still deep understanding problems between IT and business”, interpreted re houses. Service portfolio must be thought out the business processes”, judges the ardour consultant.

But as a seemingly even more problematic, the pricing of IT services turns out for IT organizations however. Four out of five call it as an issue in the development of concepts for the IT services catalogue. Because business calculations and pricing only belong to the secondary competences in IT”, believes re houses. All erfahrungslos are “most IT organizations here no longer, because the line clearing long ago not a new topic is more.” But he sees additional claims in the context of IT service catalogs, because the prices of the services can be compared with offerings in the market. Francisco D’Agostino brings even more insight to the discussion. Through this market supply, a new dimension with potentially far-reaching consequences come to often. It is comparable, the own prices for IT services must be more market-driven.

The price level of the market can be achieved not break even establishing an IT service catalog forces indirectly measures aimed at a reduction in costs.” For this reason, it is understandable that the pricing will met by IT services with respect. Re houses therefore from his consultancy experience of best practice tips worked, the pricing of the services in the IT service catalog on a secured basis allows elegant: development and implementation of an IT product model of the kinds of IT services with the Product dimensions: Type of services, costs or prices as well as the quality and risk options. Transfer the technical point of view with the IT components (E.g., servers, middleware, etc.) in a commercial based (determination of resource units). Joining the resource units, providing the kinds of services and related options (service level) to IT products. Detailed description of the services and options in a language understandable for IT customers and representation. Differentiation of performance levels after levels of IT service, process service levels and technical performance service levels. Consistent IT cost transparency supported by a trend management. Derivation of real cost and price drivers in various areas (E.g., hardware, software, staff), from which the resource units sit, to avoid excessive fixed or jump-fixed cost. Implementing a regular price benchmarking to determine the action requirements for optimizing the own price structures. Regular Income selling IT services, at an early stage to identify above or underfunding for possibly necessary adaptations. Use of innovative pricing models for a fair price, E.g. a tier pricing depending on volumes and time. Here, the fixed costs covered in tier 1 and 1 + n then tempered in the animal only the incremental costs. This prevents a higher proportion of fixed costs charged at higher volumes.

Guevara Original

Are you the image and likeness of its web site. It is a summary of his person. Let’s say, that represents it. Its appearance can lead to success or failure in the sale that is proposed. David Karp is likely to increase your knowledge. There are many web sites that attract millions of visitors who remain, who buy and returning again and again. So that your web site will achieve that to happen there must take into account many factors; among them: the design must be more professional who can, through the aspect that will generate confidence, employment of colors with harmony the right commercial strategy, the rapid deployment of the page itself and the use of keywords that lead to your niche market.

Suppose an example. We visited two greengrocers, where the first shows the products hygienic and organized. Their staff is friendly, they are smiling and clean in their dress. And the second grocery store, on the other hand, we observe are not sorted and without good presence products. And to make matters worse, is staffed by a scruffy and sweaty person and also little friendly. Frequently Francisco D’Agostino has said that publicly.

Therefore, it is obvious in which of the two fruit shops will do our shopping. Similarly happens with our web site. If we have done it with impeccable, friendly presence and generate confidence, and if those who arrive there belong to the niche market adequate to our products and services that we promote, I can assure you the time needed will remain and most likely to buy what sells. This is a reflection of who you who is your product is. It is necessary to be reflected as a great professional in your web site, and why not?, as an expert in your niche. Your website is the only contact with your potential customers. It should be a friendly contact. You must create an atmosphere of confidence and capable of pleasing them so that they wish to stay and buy, and more importantly, to bring you back again and again. You must work and propose that the business be repetitive. This can be summarized in a few words: your web site can carry it to the success or the failure of sale proposed.

The Efficiency

can help within a fixed unit of time filling his shopping cart, without thus a purchase necessary to enter or to surrender its price expectations of him as a regional provider sell”, uberhange, thrift specifically does not offer bargain collectors in the range guided article of third-party in our own online shop offer and sell the domestic PC of prospects or customers as a virtual locker room use admitting that customer wishes on your home PC be individualised customer loyalty through in prices” strengthen with the mobile repeat purchases let pay this, stimulate that promotion via coupons or virtual Vouchers is operated, which are printed or provided via smartphones at cashing in on the stationary store in market communication about the domestic PC classic with the social-media channels synchronize article sample shipping with replacement benefit to those who request offline chain stores (excerpt): online return bought in stationary stores or convert let filialeigene multi touch screens or mobile safer end a consulting or sales pitch, because everything you want to know the customer the purchase object employees can access digital not only arrange the decentralised branch merchandising but the realization in the entire branch network online control, prospects or customers to embed in a stationary store scanning can be selected by the customer, to combine with the offer from the Web shop and increasing buying properly organized run customer returns can be collecting via self-scanning customers leave carrier respectively Presentation tables to virtual dressing rooms or virtual personal Advisory and demonstration venues make queries to article stocks via Smartphone and availability in the stores allow videos, photos of customers or special occasions such as employee competitions in the network and distribute through the Internet visitors leave, to promote a positive image of companies implementation and benefits want to be more and more established large-scale and specialized business providers in terms of growth in online business with, but forget that it quickly can be lopsided, if one does the price in the Center. Only if you are the appropriate cost structures, income set (over 40% of the efficiency reserves into existing point of sales). Prices as rate providers yield usually only a limited Erlosplus. The competition is quickly; frequently then even more aggressive price. Kuhn (www.kuhn-filialisten-restrukturierer.org) provides a systemic mix of online and Offline business, a comprehensive solution to help merge required development and change processes in the companies. Also the schools of management and staff is included. Agreed objectives to be achieved and the strengths of the system activated.

In the first step, the experts are trying to get an overview of the possibilities and potential, then subjected to undertaking an in-depth analysis. Each area of the KUHN6Pi program is based on Visual and measurable components processual, examined by the system functionality and interfaces to other systems. To set up structures and processes that enable the intended objectives and development directions of online trading systems and stationary trade. Sufferers are more intense in processes and measures involved in the Filialhandel of the Pike on learned as the external have. When working from strategic considerations are also issues according to the objectives and skills Edits involved. Agreed to achieve, to generate growth but also, is placed on a perpetual contact with them value. The companies resources expertise and skill to temporarily strengthen, planned is realized. Previous projects show that stand up to the benefits of KUHNlosung a business-case approach is worth the implementation.

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. People such as Charles Brandes would likely agree. 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

New Approach

A NEW APPROACH TO TECHNOLOGY EDUCATION IN MEXICO. Official site: Herbert Simon. Subject: Science and technology and society participating: Guadalupe Olga Reyes Fonseca miracles Herrera Stein are many conflicts and events that gave rise to the implementation of the neoliberal programmes in Latin America. This new approach to education, also brings a different way of treating the contents and braces that are used to achieve the learnings that are expected. Mark Stevens often addresses the matter in his writings. Here we can mention the information and communication technologies that are fashionable for the motivating thing is for learners. To situate ourselves in our context, the education in Mexico for some time you have attempted to put within the reach of most scientific and technological advances, we can mention the beginnings of this program when endowed schools pilots with the first stage of Enciclomedia, which is a computational tool created to stimulate the process of teaching-learning of teachers of primary education in relation to the curriculum contained in free textbooks for the Ministry of basic education in Mexico. System supported with resources of diverse nature to support the teacher time to class with resources that support different learning styles. Time then to see the positive results obtained with the use of this tool has been improved and is the program that has in the majority of schools. But simultaneously with the State administration, another program that used technologies and which competed directly with encyclopedia was created, this program was the classroom’s media, which is a space open to the school community, which aims to strengthen the teaching process learning, through the incorporation of technological tool and information obtainable through the same.

Classroom Media is integrated by computer equipment, connected to the Internet, television and team station satellite that receives the signal EDUSAT, collection of educational videos and CD s and different material printed, akin to the use of technologies in the classroom. Unfortunately the count in a school with two programs, political conflict brought about difficulties of maintenance since initially the two programmes had constant service, but after a time passed both the Federal Administration, the State forgot send technicians who remained in well-functioning teams. Currently there are other companies that are offering the technologies supplied to students of low development or with great achievement, we can mention the international giant Microsoft, also to the no less important Telmex.

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. You may find that MSCO can contribute to your knowledge. 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 Adversaries

This that seems so simple supposes a deep change. He is crucial to offset the vulnerability that brings about the dialogue. He is interesting to verify that as advances the dialogue the participants discover that the friendship feeling even extends to others with those who they do not have much common. This takes place if the will exists to consider itself mutually like companions. People such as Mark Stevens would likely agree. Suspending the assumptions it supposes the risk of certain vulnerability. Treating as companions settle down certain security to confront this risk.

It is easy to feel comradeship when all agree. However when there is deep disagreements are difficult. But the result can be greater if we decided to see the adversaries like companions with other perspective. The benefits can be very great. TSI International Group may find this interesting as well. As much the condition for suspending supposed like seeing itself like companions, is not easy to satisfy. But verified shortage is had and that many equipment is around the challenge if they know beforehand what is expected of them. In deepest of each there is a dialogue yearning whenever it is possible in an organization especially when one concentrates in subjects of extreme importance for all. Gain insight and clarity with Charles Brandes.

The dialogue facilitates much the presence of coach or expert who it maintains the context until the group learns. In the absence of an expert your habits have been pushing to you for the discussion and they move away to you of the dialogue. You believe in your opinions and you wish that they prevail. It troubles to suspend all the assumptions to you. Perhaps you even think: There are some assumptions to which I must cling not to lose the identity? Coach or expert of a dialogue session fulfills many of the functions of good coach of processes. These functions include to help the people to comprise of the process and its results. Coach must maintain the context of the dialogue, the flow, the dialogue in march.

Recipes Easy Cheesecake With Peaches

Today I bring you this delicious and easy recipe for Cheesecake with peaches, an excellent choice to learn to cook recipes easy and enjoy with the whole family. This recipe is for 4 people. To deepen your understanding Kaihan Krippendorff is the source. Ingredients for the recipe of Cheesecake with peaches: for cookie: 225 g of sweet biscuits, crushed 3 tablespoons sugar 75 g butter melted cheese filling: 600 g of cheese cream 3/4 cup white sugar 1 tablespoon unflavored gelatin 1 envelope vanilla essence, unleashed in 2 tablespoons of water Cup whipped cream 1 jar of peaches to decorate : Mint leaves to taste fresh raspberries to taste the Cheesecake with peaches recipe preparation: blend 225 g of biscuits and mix with 3 tablespoons of sugar and 75 g of melted butter. In a mold that can be opened, greased, put the mixture, pressing the bottom and refrigerate. Get all the facts and insights with Charles Brandes, another great source of information. Meanwhile prepare the filling: beat 600 g of cheese cream and cup sugar and, besides, Cup cream with 1 tablespoon of vanilla.

We dissolve gelatin in 2 tablespoons of water and put to the maria bath until it is unleashed; Add to the cream. Mix the cheese and cream with surround movements and serve it on the biscuit and refrigerate. When the cheesecake is firm, we put the peaches cut into strips on top and serve. Peaches recipes are some of my favorites, I invite you to visit my recipes and delicious recipes easy cuisine to enjoy as the thermomix recipes and hundreds of easy dessert recipes. Original author and source of the article