Month: December 2014

Commercial Code

Planning tributary in the current conjuncture of the norms taxes in vigor, becomes a necessity to be observed by administrators the front of the management of the companies, being an important tool in the search of the administrative excellency. The administrator when adopting it makes aiming at the reduction of costs and increase in the profits, this is the first in rank bjetivo of any company, entrepreneur and entrepreneur. law of the anonymous societies in. 6.404/76, although it is called legislation of anonymous societies, if also apply in accounting of the societies entrepreneurs and other modalities of society, not importing its legal nature, foreseeing related to law that the obligatoriness of the planning tributary for parts of administrators (managers), either that company either, ahead of the economic crisis – financial that engloba the modern world, if not limiting only the local situation, but in world-wide scale front the globalization, related I institute makes necessary, pertmitindo contributing company by means of the control on collects of tributes, to balance the insuportvel tax burden, exaggerated, in this to follow, for interpretation of art. 153 of the law in I comment, foresees: ‘ ‘ the company administrator must use in the exercise of its functions the care and diligence that all the active and honest man costuma to use in the proper administration of its negcios’ ‘. Not obstante, one is about right college, plan ejamento tributary is almost obligator for all good and zealous administrator and to the professionals of the accounting, the operators of the right and in particular, for administrators the front of the management of enterprise entities. In Brazil this institute in general invests in a true avalanche, with firmeaza in practical indispensable ace enterprise organizations, and in very next future, the omission, imprudence, in not adoption of this legal form of reduction of taxes and tributes, will be able to characterize delict taxes to administrators who not to observe the principles introduced in Law 10,406/2002, (effective Code Civil), introducing in the legal system Brazilian innovation on – everything, in the part of the enterprise societies, that arrived the point to revoke it part of the Commercial Code, appearing in the modernity of the right, the substitution to the commercial law, for the expression.

Jurgen Korner Via

The prepress service agency Heko-media, headquartered in Wurzburg, has opted for the Web-to-print software solution by CONTENTSERV. The prepress service agency Heko-media, headquartered in Wurzburg, has opted for the Web-to-print software solution by CONTENTSERV. Thus, long-term wholesale, as the roller shutter manufacturer Warema, who supervised a network of distribution partners and worldwide is present with subsidiaries, should receive a faster and better service. The preparation and coordination of printed materials should be significantly optimised and time – and cost-efficient by equip. Faster processes, better service and new opportunities, such as the production of elaborate catalogues in a fraction of the previously applied time do we increase customer satisfaction and keep customers or attract new customers.”explains Jurgen Korner, Managing Director of the Heko-media. In a first phase of the project, which is on the Adobe InDesign Server-Building Web-to-print solution CS creation suite implements an integrated media asset management. The old media database we this completely replaced.

In the new media asset management system, in the future all imagery, logos and InDesign layouts should be media-neutral maintained and deployed. Using the Web editor of the CS suite of creation steps, such as for example the placement of logos with address information, via the Internet directly to the original InDesign layout can be made then, then the system printable PDF data to generate. Changes to product texts, logos, images and data are always centrally via the media database and are automatically updated in the layout document. Votes and shares the customers directly via the system workflow. In a future stage of expansion is planned, the distributor of the Warema customers receive an individual access to the system, to create individualized, localized marketing materials. In this stage of the expansion, also a database publishing solution to be implemented via the catalogues for Warema automated through the system can be produced. The provider presents insights into CONTENTSERV solutions. About CONTENTSERV GmbH CONTENTSERV GmbH is a software manufacturer for enterprise marketing management solutions (EMMS).

With its comprehensive and user-friendly approach makes the solution by CONTENTSERV the creative system of marketing, sales and communications. It supports in all media, print and communication processes. Media, such as catalogues, websites, E-shops, print and online promotional materials can be created without knowledge professionally via Web browser. Thus, optimize processes and high cost and time savings. This ensures a faster time-to-market product communication and for clear competitive advantages. Press contact: Petra Kamal, head of marketing CONTENTSERV GmbH Werner-von-Siemens-str. 1 85296 Rohrbach (ILM). GERMANY T + 49 8442 9253 870 F + 49 8442 2044

Machinetractor Fleet

An important variable parameters are: the structure of sown areas and direction of livestock development, crop and livestock productivity, the specific soil resistance processing, field sizes, angles of the terrain; distance transport of agricultural products, fertilizers and construction materials; calendar dynamics of precipitation, temperature, and soil moisture and air, the duration of the predetermine the impact of technological operations in crop production on crop production. Changing these parameters changes the structure and dynamics of quantities in crop and livestock production, affects the duration of mobile agricultural machinery and the magnitude of costs associated with their use. Therefore, difficulties arise when determining the optimal composition of the ICC with a large region vary considerably in terms of territorial breakdown of machinery, such as non-chernozem zone. Economy in the same direction and systems Reference can be identified in selected agricultural zones and subzones. Thus one of the main differences are the size of enterprises acreage. Restructuring of the ICC disproportionate change obshey sowing farm area, as obtained from the calculations a value indicating the number of cars presented a mixed fraction and rounded to integers. Especially significant is the fact that for farms with small arable land area. Therefore, when calculating the optimal structure of an enterprise and the optimal structure of the ICC zone, based on the total sown area in it, we get the optimal concentration of mechanization of production processes.

In determining the optimal number of machines for the agricultural zone is difficult. It is advisable to divide the economy into groups by size of cultivated areas, calculate the demand in technique farms in each group, and then establish the need in the art of the entire zone by adding requirements for technology outside the zone of all groups of farms. Calculations for individual enterprises and large regions differ not only in techniques but also the appointment of the results. The total need in the art will immediately farms. At the same time in the transition to cost accounting, and sharply increasing tractor production, these farms are more interested in optimizing the structure of the ICC. The purpose of the calculations for large regions – to specify the summary statement, compiled on the basis of Order farm area needs in the art, to establish the relative effectiveness of technology in different agricultural zones.


Some time ago I came across somewhere the word 'compressor'. It seems that on hearing the word, but what exactly is it and why use them, suddenly appeared to me a secret. Read out information from books and various websites about compressors, I decided to share the information found with the distinguished readers. Let's start! Immediately should write that, the compressor – it is a device designed primarily for compression and transmission of compressed gas under pressure, and for a better understanding of the functions of compressors, I can say that the next 'brother' compressor – pump. The date of the invention of the first compressor is the end of the 19th century. Some patriotic notes begin to play when recognize that the basic theory of such machines have been formulated by the Russian scientists – Euler, Chaplygin, Zhukovsky. During the century that they exist, a large number of varieties of compressors and their klassifitsikatsii already have to use multiple categories.

For example, the classification of design features and operating principle: piston compressors, rotary, jet, axial, centrifugal. Also compressors and classifies the level of pressure created: low (0.3 – 1 MN/m2), medium (1 – 10 MN/m2), high (over 10 MN/m2) by the nature of the compressed gas (air compressors, oxygen, nitrogen, etc. .) and some other parameters. No little sense to describe the operating principle of each type of compressor – it is long and probably will not all interesting – more interesting to see where the compressor itself can be used. The first thing that comes to mind – the use of compressors in various industries.

Indeed, such a compressor function, as the possibility of air or other gas to drive pneumatic equipment, is very popular in any enterprise! But they are also used also for other purposes, such as in refrigeration (its feature is that they work with pairs of refrigerants and mainly screw compressors) for the blast in some metallurgical furnaces (for this use so-called rotary type compressor) in the blast and steel mills, and even in aircraft jet engines (they use the multi-axial compressors, increasing efficiency of air compression). What to say about their use in the oil industry sector, where the compressors borne responsibility for transporting natural gas and its injection into reservoirs and storage facilities, oil refining and so on. To assess the need for all compressors in modern industry, in my view, sufficient to give only one figure from the statistics – the modern enterprise engaged in mechanical engineering spend up to 30 %(!!) consumed power for the production of compressed air, ie About 30% of all consumed energy goes to the compressor! Worth mentioning, in fairness, that in addition to industrial applications, They are also used in the home – usually it's cheap and small compressors that would be nice to have in the garage and use for painting, podduvke, inflating tires and so on. Have it in the economy – the very practical and quite inexpensive, and also a good product requires virtually no maintenance compressors. More information about the musical occurs compressors, but they already have very little in common with those that are described above, and such compressors, as they say – is another story.

Styx Naturcosmetics

Only then oil will be successful completion of the entire range. When line and manufacturer should be guided by the needs, goals and objectives of the enterprise. Necessary to capture fine value for money, instead of tilting at the already popular brand. Equally important is the proper design: the oil can be put on the line, or staggered, in addition, some vendors are offering ready-made display case. Do not forget about the range and shape it so way that the "oil of rosemary," for example, did not meet twice from different manufacturers. A generally important for the success of such subjective factors as the desire to pharmacy and its employees to sell essential oils. If there is a desire and they are backed by capabilities, as well as the presence of a competent pharmacy specialist, essential oils and cosmetics with their addition will be a profitable product line stance. " Original or fake? Problem low-quality duplicate of not spared the market of essential oils and, therefore, give some advice on the availability of expertise the quality of such goods.

First, the label should be concise, devoid of advertising. Package of essential oils: a dark glass bottle 10 ml with the dosimeter on the neck. The exception is particularly valuable, expensive perfumes, which is packed in 1 ml (rose, jasmine, narcissus, mimosa, verbena, tuberose). Second, as already I noted earlier, high-quality essential oils can not be cheap: the average – 10 – $ 20 10 ml. Every serious manufacturer or distributor confirms the quality of its production standards, ISO (International Organization for Standardization). The document states the botanical name plants, oil density, and, most importantly, the refractive index. And finally, you can drop the oil on a piece of paper.

20-30 min. oil evaporates, not leaving a trace on paper. Essential oils are not fat and not leave the typical oil stains. Offered to the consumer … Small bottles of scented oils to buy for massage, toning, or conversely, soothing bath, add in cosmetic creams. Essential oils are highly refined use for inhalation and internal use. Aromatherapy is a primary tool in the prevention of colds, if not want to get sick – spend aromasanatsiyu room. But start with a small concentration of polkapelki. If this does not cause any allergic reactions, then increase the dosage to 2-5 drops. What brand of this product already mastered the pharmacy segment of distribution? In virtually every pharmacy that sells essential oils, said the Austrian company Styx Naturcosmetics. Despite the relatively high prices, some pharmaceutical companies acquire a whole series of products of this company. It should be noted that many of the oils that are widely available in drugstores, can be found in any supermarket. For example, the company's products Bergland, which is in the range of basic and oils and specially selected mix – from the weather, stress, even snoring. The company also offers a variety of concentrates for the sauna. Well known pharmacy buyer essential oils companies "Ltd. Real Madrid", "Aroma-style" "Farmfabrika", "Evalar", "Russian beauty". But this is only a small fraction of that arsenal, which has an aroma. Source: Information-analytical portal ''.

National Movement

Another one interesting side of the Law in testilha is its consequence in the career of the professionals of the rea, vulgarly classified as ' ' catadores of lixo' '. Severino Rasp Jnior, representative of the National Movement of the Catadores de Lixo, affirms with property that the professionals of the branch desire to be known as catadores of materials you recycle, what she would bring more respect to the classroom and until, in next future, possibilities of magnifying of the functions of these professionals, as for example the responsibility how much to the separation of the different types of solid residues, what she could also reflect in new wage plan. As already affirmed, the main target of the law is the company, since they show as the main causers of the old problem of the solid residues, through the manufacture of products in series with the only objective of the profit attainment. Until some in relation to the companies and the debris left in the environment for the same ones did not exist responsabilizao here. Important to stand out that the new norm does not make any type of distinction in what refers to the public companies or private in what refers to the degree of responsabilizao for the residues, position that is clear with the hermeneutics of 1 of the article, that establishes: 1o Is citizens to the observance of this Law the physical or legal people, of public law or private, responsible, directly or indirectly, for the generation of solid residues and the ones that develop actions related to the integrated management or the management of solid residues. The responsabilizao of the companies will occur effectively by means of the application of logistic reversa, procedure has very implanted for the professionals of the area of the Logistic one, however normatizado for the first time. This technique also is disciplined by the law in epigraph, more necessarily in the article 3, interpolated proposition XI, to follow reproduced ipsis literis: XI – logistic reversa: instrument of economic development social characterized for a set of action, destined procedures and ways to make possible the collection and the restitution of the solid residues to the enterprise sector, for reaproveitamento, in its cycle or other productive cycles, or another final destination ambiently adjusted; The objective of the Law is to compel the companies to use a method, logistic reserve, invented for them proper, but that dantes he was used only for profit attainment, since with the reutilizao of the products the expenses with the production were reduced. . .

Data Protection Rules

fideAS file enterprise on new regulations of the Federal Data Protection Act is coordinated with the current version 4.0 the file and folder encryption is adapted to the new regulations of the Federal Data Protection Act (BDSG) fide AS file enterprise applied security GmbH (apsec) closely. In September a recasting of the BDSG came into force, the company stronger than so far takes the responsibility. In the case of data security breaches a duty applies now. In other words: companies that lose personal data must inform the competent authority and all affected persons without being asked about it according to section 42a of the Act. It is also new that to the BDSG concrete proposals are spread, how to comply with the privacy policy. In the appendix to paragraph 9, it means that especially the use by a State of the art encryption process represents an appropriate hedge of vulnerable data. In other words: Who is a corresponding Encryption software uses, automatically meets the provisions for safe keeping of personal data. So equipped, companies no longer are then subject to in case of data loss of the duty provided for by the BDSG.

This only applies to negligence. With the new module for critical data the software developers of apsec voted strongly their encryption solution fideAS file enterprise on the requirements of the law. This function allows to regulate the disclosure of data defined as particularly worthy of protection. In such cases she can be done only, if a second authorised person’s approval. Thus, the software meets the obligation of disclosure control, as she required the BDSG.

Additional security-plus: higher hurdles than hitherto provided to be targeted data theft. Because now two authorized users must share intention same criminals, to steal the data. Through the module for critical data we make it easy especially companies, to meet the requirements of the BDSG, explains Dr. Volker Scheidemann, head of marketing and product management of the applied security GmbH. through a central security policy can be our software configured, to ensure compliance with the statutory provisions. So we put together an all around carefree package virtually. More information:. APSEC knowledge protects. Knowledge is the decisive success factor of an enterprise. We develop solutions that make your IT world safe for you. APSEC offers knowledge. Their requirements to the encryption, the data leakage prevention or applying digital signatures are our experienced specialists in good hands. APSEC works for you. We offer a complete package from the software development process consulting to support with a single purpose of your satisfaction. Reference customers: Deutsche Bank AG, LBBW, oAMTC press contact: applied security Uwe Berndt GmbH Industriestrasse 16 63811 Stockstadt am main contact person: Uwe Berndt telephone: 0 69 / 40 56 29 54 fax: 0 69 / 40 56 30 92

Traunstein Shall Issue

In a final judgment of the Landgericht Traunstein, the business basics of PRKG is legally underpinned for the umpteenth time. In the current case, an applicant tried to proceed with all possible charges against the “machinations of the Park rooms KG”. She was represented Sahiba & Walker of the renowned law firm, working as contract lawyers of the ADAC. Specifically following allegations against the Park rooms KG have been made: 1 supposedly property owners no right had to instruct the Park rooms KG (short PRKG) because he had leased the land to a supermarket. In the final judgment, the Court clarified that the owner even understandable had the right to he there while the store had, but not leased its parking. Thus the damage incurred directly by wrong parking and he must sit down, using the PRKG, against the “Besitzstorer” to the military.

The transfer of all rights and obligations to the removal of the faults of the acquis was through the PRKG demonstrated and it is therefore indisputable. The “illegality hoped for by the applicant” did not see the Court. 2. in addition, the applicant has claimed it no date be come to pay on the spot because no employee of PRKG spot had been. The Court did not follow the, because the applicant and her husband the time window had held so briefly, that it can be said that there had been no local staff. 3. Furthermore, the applicant has claimed that she have prompted the PRKG in writing, indicating the accounts so that she could transfer.

This letter is never received the PRKG, unfounded the applicant, it must be arrived at, did not follow the Court also. 4. after the applicant was unwilling to pay the costs, she first sought your vehicle on your own and this was finally almost three months later. She wanted to have reimbursed by the PRKG any resultant repair costs due to the long service life. The Court saw no reason for this. 5. at long last, also the Landgericht Traunstein noted that the required 270.-EUR are not so high, that is an abuse of rights. To sum up the Park rooms KG got thus right in all respects. Another judgment, that the business model of the Park rooms KG as well as the amount of the costs are legitimate.

All Want To Learn Holiday End – Again!

Eton Institute listed registration wave Eton a wave of registration for language and business training Institute, the largest and leading school in the United Arab Emirates, listed in your Office in Vienna once again this week. With the launch of a new semester on schools and universities, as well as the nachsommerlichen return to the everyday, the need is awakened increasingly according to linguistic training. According to studies, multilingualism leads to higher incomes, allowing investment in a profound advancement and linguistic training for private households as well as for companies more priority. Verena Laber, marketing manager of Eton Institute, commented the current hustle and bustle as follows: “the world is getting smaller and it is important to quickly adapt to survive. While new technologies allow us, to communicate across national borders, properly the language an obstacle represents sometimes to loss of productivity and cost-intensive Results in communication failures.” Eton Institute offers various opportunities for personal development. The range includes the learning of new languages, diving into a new branch of the career or the building of new skills. Language-enthusiasts can choose French, Spanish and German in group or private lessons as well as online courses from major languages such as English, for exotic languages such as Maori and Irish. With the revolutionary 80-20 methodology, including the critical 20% of a language are understood, which are 80% of each communication, language learners at Eton Institute have the opportunity to learn a language quickly and with high success rates.

Co-branding MasterCard Embossed In Gold Or Silver, High

Own co-branded MasterCard high embossed in gold or silver for seasoned companies in the individual corporate design CROWN co-branding SOLUTIONS starts 2010 with a revolutionary product in the new financial year. Now, company, companies, corporations, organizations, etc. can bring credit card in your own design and with high embossed in gold or silver on the market an own prepaid. A chrome inlay is also possible (E.g. for the logo or the exclusive logo of the company).

As reported by the management, the product is primarily suited to consolidate the already established image in the market and differentiate themselves more clearly from competitors for larger, more established companies. Exclusivity has its price. But alone the image gain and the unique position with such co-branding a product compensated by far”so Renate rope Berger, press responsible of the CROWN. This novel is for seasoned asset managers, financial institutions, management consultancies, large online communities All-inclusive product line interesting. Wherever, where prestige and loyalty should be combined with new customers, an embossed MasterCard in the finest design is essential”, so rope Berger. In addition to the cards an online customer account is provided all customers, which is rechargeable via online, cash deposit, bank transfers etc.

In addition, worldwide transfers directly from the card balance can be run out. Customer deposits are protected against access of third parties. Queries and messages are not always. Produced in addition to the cards, which can extract against to avoid the highest quality printing to wear that CROWN provides a landing page for the corresponding service provider free of charge with available. This appears in the corporate identity of the corresponding company. On this, the ticket orders can be made then, information to the maps and additional image and promotional work for the Cobrander published. The entire process takes place via the Traditionsimplementierer CROWN. The German – and English-speaking team now is the numbers for free consultations, the sending of all co-branding information, etc.: Cologne + 49 (0) 221 3007 35 29 or London + 44 20 32 87 6777 from Monday to Friday 10:00 to 18:00 at the disposal. All info under: CROWN co-branding SOLUTIONS / IOM LLC is a service provider for co-branding credit/Prepaidkartenlosungen with money transfer as well as co branded telephone networks for medium-sized companies. The German customer support, contract maintenance and management for European, especially German-speaking customers, will be taken over by in-house CompetenceTeams in Germany, Spain, UK and the Switzerland. All info at CROWN co-branding SOLUTIONS International Institute of business & Advisory SL press contact: Renate rope r CROWN BRANDING SOLUTIONS Dptm Cologne Hay market 50667 Cologne product information and more phone 0221 3007 3529 (Germany) Tel 069 5770 89 86 (Germany) from abroad: + 49 221 3007 3529 E-mail Internet: