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Buchführung und Jahresabschluss in Spanien - IHK Schwaben

Wer muss Bücher führen? Wie in Deutschland besteht in Spanien für alle Kaufleute (comerciantes) die Pflicht, über ihre Geschäftstätigkeit Bücher nach kaufmännischen Grundsätzen zu führen. Zu den Kaufleuten zählen auch die Handelsgesellschaften (sociedades mercantiles), also insbesondere die spanische GmbH (sociedad de responsabilidad limitada bzw. S.L. oder S.R.L.) sowie die spanische Aktiengesellschaft (socieda anónima bzw. S.A.). Rechtsgrundlagen Die maßgeblichen Vorschriften für die Buchführung und Rechnungslegung finden sich im spanischen Handelsgesetzbuch (código de comercio bzw. CCom), spanischen Aktiengesetz (ley de sociedades anónimas bzw. LSA) sowie im allgemeinen Kontenplan (plan general de contabilidad bzw. PGC). Die Rechnungslegungsvorschriften des Aktiengesetzes gelten aufgrund gesetzlicher Verweisung auch für andere Unternehmensformen, so etwa für die spanische GmbH. Die Regelungen beruhen weitgehend auf europäischen Vorgaben und unterscheiden sich daher nicht wesentlich von den entsprechenden deutschen Vorschriften. Die im LSA und CCom niedergelegten Rechnungslegungsprinzipien werden durch den allgemeinen Kontenplan verbindlich konkretisiert (real decreto 1514/2007). Daneben existiert ein vereinfachter Kontenplan (real decreto 1515/2007) für kleine und mittlere Unternehmen. Hinweise zur Handhabung des PGC finden sich unter www.plangeneralcontable.com.

United Kingdom - Delta
by eSpanono 0 Comments favorite 8 Viewed Download 0 Times

Delta Air Lines is the operating carrier of your flight; You are traveling on a flight departing from an airport in the EU; You have a confirmed reservation on a flight operated by Delta; You present yourself for check-in at the time indicated on your Delta ticket receipt or, if no time is indicated, no later than 2 hours before the time of departure; and You are traveling on a fare available directly or indirectly to the public, or on a ticket issued under a frequent flyer program.scheduled time of departure and an arrival at your final destination If your flight is cancelled, you may choose between: less than 2 hours after the scheduled time of arrival. - rerouting to your final destination under comparable transport conditions as soon as possible or at a later date at your convenience, The airline operating the flight is not required to pay compensation if subject to the availability of seats; or the cancellation is caused by extraordinary circumstances which could - reimbursement within seven days of your ticket price for the part or not have been avoided even if the airline had taken all reasonable parts of the journey that were not made, and for the part or parts measures. Such circumstances may occur in, but are not limited to, already made if the flight no longer serves any useful purpose, taking cases of political instability, meteorological conditions, security risks, into consideration the original flight plan, and, when relevant, also a unexpected flight safety shortcomings, strikes and air traffic return flight to the first point of departure at the earliest opportunity. management decisions.

Delta Says No to Phone Calls During Flights Pre ... - Conlin Travel

January 2014 Delta Says No to Phone Calls During Flights The jury is still out on the Federal Communications Commission's decision to lift the ban on allowing passengers to make phone calls during flights. According to a poll conducted by CNET, 80 percent of the 2,051 individuals who responded say no to the question "Do you want in‐flight cell phone calls?" It seems as though Delta has paid attention to responses like this to the recent news of the possible lift of the ban. In an official memo to Delta employees, CEO Richard Anderson said "Delta will not allow cellular calls or internet‐based voice communications on‐board Delta or Delta Connection flights." Anderson also mentioned their customer research and direct feedback from frequent flyers tells them allowing voice calls during flights would ruin travelers' flight experiences. Delta is a company on the progressive front when it comes to bettering the flying experience for its passengers. This notion is backed up by the company's quick response to the FAA allowing electronic devices to be used during all phases of flights (from gate to gate). Delta was the first airline to file their plan with the FAA. Pre‐Check Application Process Launched by TSA and Customs and Border Protection agency announces Global Entry Program for International Travelers in the U.S. On Tuesday, December 3rd, 2013, The Transportation Security Administration (TSA) launched a public‐facing "Pre‐Check" airport screening program enrollment process. Since the Tuesday announcement, travelers in the Indianapolis area are able to apply and complete background interviews at the application center at Indianapolis International Airport (IND). The TSA plans to open additional application centers in the New York City, Washington, D.C., and Los Angeles areas. The overall plan for the application centers is for the TSA to open 300 across the United States.

An Abney Associates Ameriprise Financial Advisor:  529 plans

Section 529 plans can be powerful college savings tools, but you need to understand how your plan works before you can take full advantage of it. Among other things, this means becoming familiar with the finer points of contributions and withdrawals. A little knowledge could save you money and maximize your chances of reaching the educational goals you've set for your children. But keep in mind that all investing involves risk, including the possible loss of principal, and there can be no assurance that any investment strategy will be successful.

Race Day Check list - Running Your Best, LLC

Race Day Checklist By: Steven Miller – March 2012 Last month’s article explained the tapering phase of a training plan. This article will provide you with some trips and tricks to make your race day as stress free as possible. You may have heard of the 5 P’s, Prior, Planning, Prevents, Poor, and Performance. Nothing could be truer than when getting ready to race. You’ve done all the hard training to get your body ready. You followed a methodical and disciplined training plan; don’t jeopardize your race by making avoidable mistakes on race day. This starts with preparing you race-day gear. I strongly urge you to do this the night before so you are not scrambling in the morning when nerves are already revving at an all-time high. It starts with the weather. Know what the weather forecasts are for race day and prepare accordingly. Here are some ideas:...

904-920 South Taylor Application - Park Central Development

Description and history of site: It was previously a warehouse structure and a former bakery site. Current and future zoning: The space is currently zoned F (Neighborhood Commercial District). No zoning change is needed. Proposed Project: The developers have agreed to remove the proposed fence along Taylor Ave, to replace the exterior façade of the hotel building with “full width” brick, metal, or cement board (EIF’s material will not be used), to work with Park Central Development on the landscaping plans for the site, and to construct a 3 story building at the corner of Chouteau and Taylor. All 3 stories of the building will be retail or office space. Parking: The corner building has a proposed 6-space parking lot on the north side of the building. This would be adjacent to the hotel’s 111space parking lot. 904-920 S. Taylor – 3 Story Commercial Building Project Costs: Total (land acquisition, soft costs, and hard costs): $1,850,000.00 Projected Real Estate Taxes After Completion of Project: $190,000.00 annually (for hotel and 3 story corner building) _______________________________________________________________________________________________________________ Park Central Recommendation: Support of 10-Year Tax Abatement with the following conditions:  Remove curb cut and parking lot on the north side of the building.  Construct building utilizing brick on all 4 sides of the exterior. 904-920 S. Taylor – 3 Story Commercial Building Current Condition Looking East 904-920 S. Taylor – 3 Story Commercial Building Looking Northwest 904-920 S. Taylor – 3 Story Commercial Building Site Plan

Metro-North Dental
by Midene 0 Comments favorite 5 Viewed Download 0 Times

Metropolitan Life Insurance Company Group Number: 94072 To Be Completed by Employee (You must review the important statements on page 2 and sign where indicated before completing this section of the form.) 1. Patient First Name Middle Last 2. Relationship to Employee 3. Sex 4. Married? 5. Patient Date of Birth 6. Report Number Mo. / Day / Year Ⅺ Self Ⅺ Spouse Ⅺ Child Ⅺ Male Ⅺ Yes Ⅺ Other Ⅺ Female Ⅺ No 7. If Full Time Student (Age 19 or Over) School City 8. EMPLOYEE Social Security / ID Number State 9. If Disabled (Age 19 or Over) 94075 10. Name of Group Dental Program MTA Consolidated Managerial Plan Ⅺ Yes Ⅺ No 11. Employee First Name Middle Last 14. Employee Residence Mailing Address 15. City, State, Zip Ⅺ Yes Ⅺ No 16. Are other Family Members Employed? 13. Office Phone (Area Code) 12. Employee Date of Birth Name 17. Date of Birth 18. Name and Address of Employer for Item 16 Social Security / ID Number. 19. Is Patient Covered by Another Dental Plan? Dental Plan Name Ⅺ Yes Ⅺ No (If Yes, complete the following:) Name and Address of Carrier Group No. 20. I Authorize Release of any Information Relating to this Claim 21. I Certify that the Above Information is Correct. 22. I Authorize Payment Directly to the Below Named Dentist. ____________________________________ Employee Signature _______________________________________ (Signature of Patient or Signature of Authorized Representative if Minor) __________________________________ Employee Signature _______________ Date If Authorized Representative, Relationship to Minor __________________ Date __________________ Date To Be Completed by Dentist 23. Dentist Name 24. Mailing Address 25. Dentist Social Security Number or T.I.N. 28. First Visit Date Current Series City State Zip 27. Dentist Phone Number 26. Dentist License Number 29. Place of Treatment 30. Radiographs or Models Enclosed? Ⅺ Office Ⅺ Hospital Ⅺ ECF Ⅺ Other _______________________________________ Ⅺ Yes Ⅺ No How Many?_____________ 31. Is Treatment Result of Occupational Illness or Injury? (If Yes, Enter Brief Description and Dates) Ⅺ Yes Ⅺ No 33. Other Accident? Ⅺ Yes Ⅺ No (If Yes, Enter Brief Description and Dates) 35. If Prosthesis, is this Initial Placement? 37. Is Treatment for Orthodontics?

MLTI Participation Packet 2013 MLTI Apple Alternate ... - Maine.gov

MLTI Apple Program Description Goals The MLTI goals remain: • Equity • Integration with Maine’s Learning Results • Sustainability / Avoiding Obsolescence • Teacher Preparation and Professional Development • Economic Development At a school and classroom level, these goals can be translated into a few more tangible actionable goals: 1) changing teacher practices in ways that leverage technology to facilitate a student-centered learning environment, and 2) active participation in on-going professional development efforts. Professional Development Apple Professional Development (APD) brings educational experience and curriculum knowledge to every workshop delivered. With over 10 years of collaborative work in Maine, the APD team is comprised of trained educators with years of classroom and leadership experience. APD delivers comprehensive professional development programs focused on supporting classroom teachers along with building and district leaders. The comprehensive Professional Development plan outlined in this solution focuses on teaching and learning best practices underpinned by a long-term association with the SAMR Model, learned from the work done with MLTI. An emphasis on hands-on, engaging learning is foundational to the offerings outlined from Apple Professional Development. Whether through the use of online resources from iTunes U, face-to-face engagement in a traditional workshop setting, classroom coaching and mentoring, or as part of the Leadership Cadres, Apple’s comprehensive Professional Development plan is ready to take Maine educators to new levels of capability and effectiveness.

Progressive Flex Benefit Schedule

http://www.resomed.co.za/index.php?option=com_content&view=article&id=149&Itemid=114 | Best suited to young couples and healthy families, the Progressive Flex Option is a balanced health plan that provides sufficient day-to-day and hospital cover. With access to an advanced Preventative Care Programme that includes oral contraceptives, and a generous Flexi Benefit use, the Progressive Flex caters to a multitude of needs and medical aid concerns. A separate benefit for acute and over the counter medicine, as well as ample casualty benefits for emergencies makes this an affordable and efficient medical scheme option.

Steak & Roast Cooking Recommendations - Lone Star Farm

Preparing Steak for Grilling: For premium cuts of meat, season the steak with herbs and spices. Just before grilling, sprinkle it with coarse salt and cracked pepper. This will give it a savory crust and classic steak house flavor. Remember to salt the meat right before grilling. If you do it too far ahead of time, the salt will draw out the juices and the steak will be too dry. For less tender cuts, marinate the meat in the refrigerator, using your favorite recipe. Marinades should include some sort of acid (tomato, vinegar or fruit juice, for example) to help tenderize the meat. A tasty marinade also adds flavor to the meat as it absorbs the liquid around it. Use an impervious container such as glass, glazed ceramic or stainless steel. The container should be just large enough to contain the meat and the liquid. Plan to soak small pieces of meat 2-3 hours. A large (5+ pound) piece may be soaked overnight. Don’t marinate it too long, or the meat can get soft. ...

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