Archive for February, 2015

Travel Books In Tax Law

Sunday, February 15th, 2015

Only proper travel books are accepted on operational vehicles used privately, the private share of use must be taxed. The amount of private car usage will either lump sum determined according to the so-called 1% rule or with the help of a travel book. A logbook can be used to determined the exact amount of the expenses attributable to the private trips. The exact costs for the privately used cars must a fixed and be proven by documents. On the other hand, the professional trips, trips between home and operation and the private trips from a properly-run logbook must arise.

A logbook must be formally correct a logbook can be carried by hand or electronically. Electronic records meet the formal requirements for a proper logbook only if subsequent changes of data technically excluded are documented in their range in the file and be disclosed. An Excel spreadsheet does not do justice to these requirements. A logbook must be content properly a logbook must be done continuously and in real time, the best daily. Even if the ratio of private and business use is consistent, it is not enough to carry a logbook for a representative period of time.

A properly-run logbook must include the following entries for each business trip: date of trip mileage at the beginning and at the end of each operational/business prompted ride; a curve in the last digit to a “0” would be damaging. Destination, purpose of trip and sought after business partner; Detours are to record. Some of this information is waived, unless the professional reason seems already plausible driving. At the same clientele, recording reaches the customer number of the sought-after business partner (customer directory is to add the logbook). Distances given are sufficient for private trips without that in particular the Itinerary and trip purpose are given. For journeys between home and operating each meets a corresponding short note in the logbook. Also professional secrecy a logbook must be properly also doctors, lawyers, pharmacists who are subject to an obligation of professional secrecy, shall record the name and address of the patient or client in the logbook. But providing “Client or patient visit” as a purpose of the trip is sufficient here, name and address of the visited clients or patients by the professional secrecy in a directory separately to leading from the logbook recorded. Not every mistake is damaging smaller defects remain without consequences, if the information in the logbook as a whole is plausible. So the missing registration of a trip to the gas station and two differences between the distances given in the workshop and in the logbook as a minor were classified. Missing entries for five trips, the ride book, however, was rejected. A precise boundary, off a logbook in spite of proven shortcomings yet to acknowledge is how many errors does not exist however. Is discarded the logbook, the private use is 1% after finding scheme or the private usage share is estimated, if the vehicle is not operationally used more than 50%. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email:

Viet Nam

Sunday, February 15th, 2015

Founded in 1980, student company ABAS has become a group of companies. 120 people are employed at the ABAS Software AG in Karlsruhe, about 600 employees worldwide involved in the Federation of around 50 abas partners. The abas software partners serve the local customers and offer services from the implementation of the hardware and network support to customizing and hotline and ensure quick reaction times and high service quality. ABAS is internationally represented by partners in Germany, Austria, the Switzerland, Hungary, Romania, Bulgaria, Turkey, the Czech Republic, Slovakia, Poland, Ukraine, Russia, the Netherlands, France, Italy, Spain, Iran, Indonesia, India, Sri Lanka, Malaysia, Singapore, Viet Nam, Thailand, China, Hong Kong, Australia, Mexico, Chile, Canada and the United States. The partner network is constantly expanded. Under the brand name abas business software are the products abas ERP for manufacturing, product profile of the abas business software ABAS trade for trade and service companies, and the eBusiness solution abas eB grouped together. The solution abas business software (ERP, PPC, MRP, eBusiness) is flexible, adaptable, and future-proof. The clear structure of the system and sophisticated introduction strategies allow short introduction times and a smooth integration into the company structure.

Specific requirements can be integrated with little effort. New features and technologies flow with every update in the software standard with abas users are always up to date. Currently, the abas business software in 28 languages is offered. Since 1995, ABAS, the open-source Linux operating system supports server-side. Also in the front end the flexible business standard software under Linux is offered.

Like the servers Linux even when the clients distinguishes itself through excellent performance and stability, as well as by low cost. Includes the range of services of the abas business software: sales / order processing / shipping, shopping /. Ordering, warehousing, planning, logistics, materials management / MRP, production / PPC, financial accounting, asset accounting, cost accounting, controlling, eBusiness, portal,… Company contact: ABAS Software AG Marion Schafer Sudendstr. 42 76135 Karlsruhe Tel: 67-23-0 E-Mail: Web: PR contact: ABAS Software AG Christoph Harzer Sudendstr 42 76135 Karlsruhe Tel: 67 23-0 E-Mail: Web: de/presse/presse.htm

Digital Archiving: Virtual Storage Rooms Cost Less Time And Money

Saturday, February 14th, 2015

Digital preservation in SMEs – efficiency and growth through digital archiving especially for small and medium-sized enterprises (SMEs) should for the usage of a digital archiving solution primarily depend how easy she fit into the existing environment. Companies must comply with a number of special requirements when using digital archives. For example, include legal requirements such as electronic signatures, writes the business portal MittelstandsWiki. Through the use of these signatures, digital documents receive the same legal nature such as handwritten signed contracts, invoices or similar Then, to archive these digital documents, systems, which consist of databases, archive software and storage systems are recommended. You are offered by numerous manufacturers in Germany.

Also speaks the faster Organization for digital archiving. According to calculations of the Fraunhofer Institute for industrial engineering (IAO), the shelf takes about an hour of 250 pages in paper form. Digital However, less than a quarter of an hour is required. The research claimed ten seconds three minutes in digitized form for a document in paper form. Storage areas result in high costs for binders, however, virtual storage falls”for digital documents price hardly. The MittelstandsWiki and his journals are online-magazine of just 4 business GmbH. This is a reference book for small and medium-sized enterprises (SMEs). Terms of the economy, the world of information and telecommunications technology, and the policy are quickly found through a search function. In addition to short term definitions, the MittelstandsWiki contains know-how articles penned by professional experts. Contact: just 4 business GmbH Kathrin Jannot wreath Horn Street 4B 83043 Bad Aibling phone: + 49 8061 91019 fax: + 49 8061 91018

Trainees In Bosnia-Herzegovina Take Advantage

Wednesday, February 11th, 2015

Trend of shooting with a visit from the education for life school in Frankfurt, July 19, 2010 – an integral part in the Intercoiffure annual calendar is the meeting of the young generation in the Wella Studio Darmstadt, with an interesting program for the more than 150 young people from the Intercoiffure Salon. The meeting includes also intensive workshops with actors from Austria, Germany, the Wella Studio Team and the Intercoiffure Frank Brormann in addition to current trends. Intercoiffure President Markus Herrmann, welcomed a special guest: Alena Mahovkic, hairdressing instructor in the children’s village of Foundation children future in Selo Mira, Bosnia and Herzegovina. She held to a six-week training visit to the Ecole Intercoiffure Amann & Bohn in Lorrach and very delighted with the invitation. Ms. Mahovkic spent there, together with the Intercoiffure Germany young, two intensive days of training and informed about the latest trends and techniques. She showed clearly the trend of shooting enthusiastically the technical content and will end their learned knowledge after their return August at their trainees pass. In addition to the already existing four education for life this project in Bosnia in the peace village is training facilities in Brazil and Romania as Selo Mira translates, already the 5th training facility with the Intercoiffure project education for life is the poorest of the poor of new lease of life allows through vocational training in hairdressing.

“In Bosnia remains heavily used by the civil war, we can help the teens to a vocational training and thus contribute, to give them a future despite their difficult situation and the traumatic war memories”, Jens Dagne, Chairman of the Committee for education for life, Intercoiffure Mondial Paris reported. This 5 project is integrated in the existing children’s village of the children future. Hairdressing training covers both theory and practice and is recognized by the State. The Government institution declines the test and passes the document, the basis for employment or to the independent to the successful Opening of the business is. Markus Herrmann thanked himself particularly at Oliver Bohn for his support to the training of woman Mahovkic and the education for life of delegated Hartmut Haliman, for his personal commitment in Bosnia-Herzegovina. Haliman thanked Intercoiffure charity Germany e.V. and the Board of Directors of Intercoiffure Germany for the support, without which the stay by wife Mahovkic at the Ecole Intercoiffure would have been impossible. Motivated by the use of Hartmut Honinger already some Intercoiffure sign, which also a week in the education for life school in Bosnia and Herzegovina to give their know-how. Further information, see on the Web site of education for life.

Sun Solaris

Tuesday, February 10th, 2015

They occupy not only a lot of memory, but make not uncommon the search in addition for a certain information to a game of patience. Efficient work is often not possible. Here, the Freiburg software producer United planet has a different approach: with the new version 5 of its standard portal software Intrexx could expose a complete Enterprise Portal mobile. This, Intrexx was equipped with a new technology, which allows users to create mobile enterprise applications for iPhone, BlackBerry and co. itself. Applications and forms from the company’s Enterprise Portal are with just a few mouse clicks and no programming required for the converted access from a modern Smartphone or Tablet PC. Because the portal in the browser of the mobile device runs, no installation of software on the device is necessary.

The user simply logs off over the Web and has then access to the applications in the Enterprise Portal. So, the employee at any time and from any location on the most important data of the company can access to read and write. No matter whether it is material data, price lists, product information, the staff all data button can reach and edit in place. The changes are recorded in real time in the portal affiliated. In addition the employee portal outside the Office can participate actively in operational processes – such as a procedure or an approval process -. A mobile workstation becomes out of iPad and Smartphone in the blink of an eye. Learn more about the portal software Intrexx under. Heard about United planet the German software company United planet with over 2,000 installations and more than 250,000 licenses of its portal software Intrexx alone in the German-speaking countries, as well as more than 100,000 successfully implemented Web applications to the market leaders in the Segment of medium-sized economy, public administrations and organisations.

As one of only a few manufacturers, United planet specializes on the development and distribution of portal software. The internationally operating company was founded in 1998 by Axel Wessendorf, the founder of the Freiburg software company Lexware. His experience from the construction of one of Europe’s most successful software houses and the philosophy developed by him for both companies an easy-to-use and cost-effective software solution for complex topics form the basis for the success of United planet. With its award-winning, industry-neutral standard software Intrexx let portals with advanced functionality faster to create Web applications, intranets and enterprise than with comparable tools. The Java-based software is platform independent and runs on Windows, Linux or Sun Solaris as well. Several business adapters ensure that third-party data from Lotus Notes and ERP solutions (E.g. SAP) easily in the Portal can be integrated. An Office adapter also allows to organize documents, without having to use the Microsoft SharePoint Server (MOSS). Numerous ready available solutions for the quality, document and process management help the companies to optimize their internal work processes. Several thousand companies across Europe already will optimize their business processes with Intrexx and thus benefit from immense cost savings. For more information,

Councilman Councillor

Tuesday, February 10th, 2015

It’s Javier Valderas, son of Diego Valderas, general coordinator of IU-LV-CA in Andalusia. The rest of present in the plenary is not ensured that his promise was illegal. The councilman has ensured that it was somewhat premeditated. Javier Valderas, the son of the general coordinator of IU-LV-CA, Diego Valderas, has taken this Saturday sworn in as Councillor for IU in the municipality of Lepe (Huelva), using a formula to engage with the consistory at which has ignored both the King and the Spanish Constitution. Valderas has been the last of the twenty-one Councillors of City Hall indecent in the oath, and when you accessed the presidential table, has espetado: I promise by my conscience and honor faithfully fulfil the duties of the Office of Councilman with loyalty to citizens, and fight for the well-being of all of them as a fundamental norm of the State. Javier Valderas, therefore, has obviated the phrases with loyalty to the King and save and do save the Constitution as a fundamental norm of the State, a formula that is illegal for the oath, without However, it has gone unnoticed for those responsible for monitoring the legality of the session. The Chairperson of the Bureau of the plenary (senior Councillor), Josefa Christ, as the Mayor himself, Manuel Andres Gonzalez, have applauded its promise as the rest of Councillors, without be sure the illegality was committing.

The Mayor has pointed out: was something premeditated, because I was looking for a formula that was not promise by imperative legal, it is that some party colleagues use, and I decided to bet on dnder to the citizens, that is what should be the motivation of all politicians. On the idea of not naming the Constitution, said: is a book which, to this day today, nobody, and especially politicians, do not respect what reflects. In addition, at any time of the oath he has played the copy of the Magna Carta which is located in this type of acts so that the Councillors swear his position with your right hand on the same. Lepe Town Council has been constituted with normalcy despite the attitude the Councillor of IU, party that has gained representation in this town for the first time in the history of democracy in a consistory that governs the PP absolute majority.

Federal Council

Monday, February 9th, 2015

Federal Council is planning drastic cuts in 6 b fund the sale of operating assets often significant hidden reserves revealed that must also be taxed. So that a large portion of the sale proceeds are not lost and to create investment incentives, b / c of the EStG are favored in 6 some capital offence, temporarily set the accumulated profits in a reserve, or to transfer to a different asset. Investments in special closed section 6 b Fund that can time shift of the taxation to reduce tax burden and liquidity generated by the distribution of profits. The Federal Council but already plans b/c of the EStG as of October 2010 the restriction of re investment opportunity for reserves in accordance with article 6. This emerges from the agenda of the Federal Council meeting of July 9, 2010.

A transfer of 6 b/c reserves in the future would only possible, if the transferred reserve from sale a comparable asset comes and this plot or building was used exclusively for rental and leasing purposes over the past six years prior to the sale. Close the legislator would thus a tax loophole”, since the current regulation tax favored groups, the re could invest beyond their original business operation. Traders, professionals and in particular agriculture and foresters who have made provision to invest b Fund through the sale of assets in paragraph 6, should act as soon as possible and contact their tax advisor. The law as planned in the autumn in force, threatens the taxation of savings, when not yet a corresponding timely 6 b Fund. About AAD Fund discount GmbH, the AAD Fund discount GmbH is an independent fund placement firm based in the university town of Marburg. It offers investors the opportunity to over 9,000 mutual funds and virtually all closed-end funds discount conditions usually without to buy a subscription fee. Contact Stefan Gobel reel 1 35037 Marburg Tel.: 06421-979-020 fax: 06421-933-570

City Councillor Circus

Saturday, February 7th, 2015

The reasoning of the Speyer Councillor Helga Spitzer (CDU) this is absolutely incomprehensible. Speyer. With amazement of circus enthusiasts e. V. took society of Speyer by the 06.05.2010 Note City Council decision, which according to circus companies no longer must play in the future in Speyer, if they have certain wild species. The reasoning of the Speyer Councillor Helga Spitzer (CDU) this is incomprehensible: In the 18th and 19th centuries, it was a sensation to see wild animals in the circus. Today, this is nothing special. There are very many zoos with large enclosures where the animals can be kept relatively stress-free and humanely and observed.

Also a Wildlife Safari is no longer out of reach after is Africa.” The Association of German Zoo Directors has expressed recently and clearly on the side of the circus (wild) animals. Zoo and circus have the same goal, to bring the animals to people. Thus a concern for animals is not least awakened, whose natural Habitats continue to be destroyed. So live today already more tiger in human care in zoos and circuses as in nature. And Africa elephants are killed in targeted, because the Habitat is no longer sufficient. The reference to animal safaris, which maybe even can’t afford most circus visitors, in contrast to Spitzer, City Councillor is elitist and little consistent. And if they could? Who wanted to in times of global warming seriously recommend that millions of circus visitors embark on a flight to Africa? Circus friends e. V.

tried the company for years, to lead the discussion of wild animal husbandry in the Circus on a factual level. And there are a lot of arguments that speak for a (wild) animal husbandry in the Circus: Germany is a pioneer in terms of animal protection in the circus. Already in 1990, the Federal Ministry of food, agriculture and forestry by a panel of experts had guidelines for attitude, training and use of animals in circus companies and similar institutions”work, the are revised regularly. The minimum requirements for housing, transport, food, climate and training are described for each species. No other animal husbandry is controlled so regularly in Germany by the veterinary services as those in the circus. A representative study of the renowned GfK Marktforschung of Nuremberg has given end of September 2008 the silent majority a voice: 85,5% of the Germans (men and women from a 14 J.) like to see animals in the circus! Leaders are it predators, elephants and horses that like to see roughly two-thirds of all respondents in the circus. The rejection of the positions of so-called animal rights activists is high. “As many as 76.4% of respondents are namely think animals in the circus all right, if all requirements are met”. That is also the Speyer population this opinion, makes reading on the visitors acclaim of the animal circus that performed last year at Speyer. Therefore demands the company of circus enthusiasts e. V.: animals belong to the circus. The Policy must create the necessary conditions so that we can experience animals in the circus in the future also in Speyer! Guidelines “must be generally binding legal text. In practice, they must define a reliable standard in the circuses, pet owners and veterinarians alike can focus. “If all regulations, these guidelines, in particular” complied, the circus finally also in Germany the recognition as part of European culture and the support required for a long time by the European Parliament deserves to be through politics, the media and the public. The circus friends of e. V. Stefan Nolte Dalbergstrasse 2 67574 Osthofen

LoansStore

Friday, February 6th, 2015

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