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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.
展示名:欧州航空大混乱！ －アイスランド火山噴火－ アイスランドのエイヤフィヤットラヨークトル氷河で4月14日から続いている火山噴火によって、大量の火山灰 が欧州上空を覆った。飛行機は火山灰によってエンジン停止の可能性があるため飛べず、航空網が寸断さ れ、経済活動・政治活動など様々な部分に影響が及んでいる。 展示期間 平成22年4月20日～ 5月6日 展示本リスト 平成22年4月20日現在 【高知県立図書館所蔵】 書 名 著 者 出版社 出版年 請求記号 配架場所 1 局地風のいろいろ 改訂版 荒川 正一 成山堂書店 2001 451.4 一般 2 世界の風・日本の風 吉野 正敏 成山堂書店 2008 451.4 一般 3 風の気象学 竹内 清秀 東京大学出版 会 1997 451.4 一般 4 偏西風の気象学 田中 博 成山堂書店 2007 451.4 一般 5 再生 吉田 正夫 古今書院 2002 453.8 一般 6 火山のはなし 災害軽減に向けて 下鶴 大輔 朝倉書店 2000 453.8 一般 7 火山大災害 金子 史朗 古今書院 2000 453.8 一般 ディック・トンプソン ／著 地人書館 山越 幸江／訳 2003 453.8 一般 白尾 元理 地人書館 2002 453.8 一般 サイモン・ウィン チェスター／著 柴田 裕之／訳 早川書房 2004 453.8 一般 11 史上最強カラー図解 鈴木真二／監修 ナツメ社 2009 538 ジョブ 12 わかりやすい航空工学入門 橋本 孝明 晃洋書房 2004 538.1 ジョブ 新星出版社 2006 538.6 ジョブ 自然力を知る ピナツボ火山災害地域の環境 8 火山に魅せられた男たち 噴火予知に命がけで挑む科学者の物語 火山とクレーターを旅する 地球ウォッチング 9 紀行 クラカトアの大噴火 世界の歴史を動かした火 10 山 プロが教える飛行機のすべてがわかる本 飛行機のしくみ 最新の機体の構造から操縦 新星出版社編集 部／編 13 システムのしくみまで 14 大空への挑戦 ジェット機編 鳥養 鶴雄 グランプリ出版 2002 538.6 ジョブ 15 飛行機の百科事典
The men’s basketball team had one of those truly special seasons that come along only once in a long time this past winter. The Anchormen took Rhode Island College, the City of Providence and the entire state of Rhode Island on a joyous ride that found the program at the doorstep of the NCAA Div. III Men’s Basketball Tournament Final Four. When it was all said and done, Head Coach Bob Walsh’s team finished the season with a 27-4 overall record and reached the Elite Eight of the NCAA tourney. Rhode Island College’s magical run came to an end in an 81-69 loss at Amherst on Mar. 10. Of the Anchormen’s four losses on the season, two came at the hands of the Lord Jeffs, who went on to win the NCAA Div. III National Championship a week later in Salem, Va. RIC established a new school record for wins in a season, surpassing the 1968-69 squad’s previous high mark by three. The Anchormen, who were making their first NCAA tourney appearance since 1979, advanced deeper into the fray than any other team in school history. The Murray Center was the site for first and second round action of the NCAAs, with RIC hosting Brandeis, Trinity, and Coast Guard on Mar. 2-3. The Anchormen opened up with a spirited, 64-60, win over Cinderella and NEWMAC champs Coast Guard in front of a raucous crowd on Mar. 2. Senior guard Kinsey Durgin scored a game-high 18 points, while sophomore guard Bobby Bailey posted a double-double with 16 points and 13 boards. The Anchormen held off Brandeis the next night, earning a 70-67 win. Despite leading by 18 points with 10 minutes left in the second half, RIC found itself with a mere two point advantage with nine seconds left.
The annual Fall Homecoming continues to be very successful, so successful that many people wished it happened a number of times throughout the year. Additionally, over the past few years during the winter season, RIC has hosted reunions for basketball, gymnastics and wrestling alumni. The athletic department is pleased to announce that on the weekend of February 3, we will be combining many winter activities and more as the College plays host to its first Winterfest. It will be a weekend full of activities directed at students, alumni, parents and anyone else who is part of the College family. There will be sporting events, skating at the Bank of America Center, sleigh rides, an outdoor hot dog roast and much more! For more information on the 2007 Winterfest, check future editions of What’s News as well as the College website. Athletics Hits the Road! The athletic program, in cooperation with the Alumni Association, will be on the road in Florida from Jan. 30 - Feb. 2. There will be an event hosted by Wileen Coyne ’55 in Boca Raton on Jan. 31 and another event hosted by Ennis Bisbano ’55 at the Charlotte Harbor Yacht Club on Feb. 1. Additionally, if anyone cannot attend one of those events, but is interested in meeting with athletic or developmental staff, feel free to contact us at (401) 456-8007. For further details about “RIC on the Road”, visit the College website or contact the alumni office. RIC will also be on the road in Florida the week of Mar. 12 in the Orlando and Tampa area as our outstanding softball and baseball teams travel to the Sunshine State for Spring Training. RIC Celebrates 30 Years of Women’s Athletics 2006-07 marks the 30th anniversary of the beginning of women’s varsity intercollegiate athletics at Rhode Island College. 1976-77 was the first year women’s teams began participating in organized varsity athletics and the College will celebrate this milestone with a gala event this spring. This event will honor pioneers, teams and individual achievements of female student-athletes and coaches over the past three decades. If you have a nomination idea, please contact Art Pontarelli ’71 via telephone at: (401) 456-8863, or by e-mail: email@example.com.
Jay Grenier enters his eighth season as the head baseball coach at Rhode Island College. He owns a career record of 337-213-1. Under his guidance, Rhode Island College posted a 21-14 overall record and an 8-6 (third place tie) in the Little East Conference in 2007.The Anchormen's 21 wins tied the 2006 edition's mark for the most wins in a season since the 1979 squad won 24 games. Grenier led the Anchormen to 21-20 overall record and an 8-6 (third place tie) mark in the Little East Conference in 2006, despite losing seven seniors from the NCAA Tournament squad in 2005. It was the Anchormen’s first winning season since 2003. RIC also made its first Eastern College Athletic Conference (ECAC) New England Baseball Championship appearance in 19 years. The Anchormen won their first round contest vs. UMass Boston before the tournament was halted due to inclement weather. In 2005, he led the Anchormen to their first-ever Little East Conference Baseball Tournament Championship and a berth in the NCAA Div. III Baseball Tournament. In the LEC tourney, the fifthseeded Anchormen swept through the tournament with a 4-0 record, defeating all of the four higher seeds along the way. RIC concluded the ’05 campaign with a 19-21 overall record and posted a 7-7 (fifth place) mark in the LEC during the regular season. During the Fall 2004 campaign, he led the Anchormen to their second consecutive Cardi's Furniture Fall Baseball Classic Championship. RIC concluded the 2004 season with a 19-16 overall record and a 6-8 (fifth place) mark in the Little East. The squad played six games versus teams who were nationally ranked at the time. They were victorious in two games, including a 10-5 win over fourth-ranked Eastern Connecticut. RIC turned the corner in 2003, improving to 20-19-1 overall and 5-9 (sixth place) in the Little East Conference from 10-25 overall and 2-12 (seventh place) in 2002.
Jeanne A. Boichat Eligibility Technician 600 Mt. Pleasant Avenue Providence, RI 02908-1991 (401) 456-8212 firstname.lastname@example.org www.ric.edu 2007-2009 CATALOG Bachelor of Arts African/Afro-American Studies Anthropology Art-Studio (Ceramics, Graphic Design, Metalsmithing and Jewelry, Painting, Photography, Printmaking, Sculpture) Art History Biology Chemistry Communications (Graphic Communications, Public and Professional Communication, Public Relations, Speech and Hearing Sciences, Mass Media Communications Computer Science Dance Performance Economics Elementary Education w/ content majors (English, French, General Science, Geography, History, Mathematics, Political Science, Social Studies, Spanish, Theatre) Elementary Education w/ majors (Biology, Chemistry, Economics, Physics) English Film Studies French Geography History Justice Studies (Criminal Justice, Justice and Society) Labor Studies Latin American Studies Mathematics Music Philosophy Physics Political Science Political Science (Public Administration) Psychology Secondary Education (Anthropology, Biology, Chemistry, English, French, General Science, Geography, History, Mathematics, Physics, Political Science, Social Science, Sociology, Spanish) Sociology Spanish Spanish (Latin American Studies) “NEW” Theatre (Design/Technical, General Theatre, Musical Theatre, Performance) Women’s Studies Bachelor of Fine Arts Art Studio (Painting / Printmaking, Photography / Graphic Design, Sculpture / Ceramics / Metalsmithing and Jewelry) Bachelor of General Studies Bachelor of Music in Performance Bachelor of Social Work Bachelor of Science Accounting Art Education Chemical Dependency/Addiction Studies Chemistry Clinical Laboratory Science Computer Information Systems Computer Science
FIFA Women’s Football Competitions FIFA Women’s World Cup™ Since 1991, every 4 years 16 Teams, 24 for Canada 2015 Title holder: Japan Women’s Olympic Football Tournament Since 1996, every 4years 12 Teams Title holder: USA FIFA U-20 Women’s World Cup Since 2002 (U-19), every 2 years 16 Teams Title holder: Germany FIFA U-17 Women’s World Cup Since 2008, every 2 years 16 Teams Title holder: Korea Republic Girls’ Tournament YOG Since 2010, every 4 years 6 Teams – 1 per Confederation Title holder: Chile Growth in international Women’s Football competitions (1991-2007) 1 FIFA Women’s World Cup China PR st 12 TEAMS 3 FIFA Women’s World Cup USA 2 FIFA Women’s World Cup Sweden nd rd ‘91 ‘95 8 TEAMS, 76,481 ATTEND THE FINAL 1st Olympic Games Women’s Football Atlanta th ‘00 ‘99 1st FIFA U-19 Women’s World Championship Canada 2nd FIFA U-19 Women’s World Championship Thailand 50,000+ WATCH THE FINAL ‘02 ‘04 ‘03 th 1st FIFA U-20 Women’s World Cup Russia 16 TEAMS ‘06 ‘07 10 TEAMS 2nd Olympic Games Women’s Football Sydney 5 FIFA Women’s World Cup China PR BROADCAST CUMUL. AUDIENCE 65 MIO 16 TEAMS, SELL OUT CROWD OF 90,000 WATCH THE FINAL...
100 Main Street, Milwaukee, Wisconsin 53555 Home: (555) 999-1628 Cell: (555) 999-1234 Email: email@example.com NOTE: Instead of/In addition to the Qualifications Summary section, consider a Personal Branding Statement. Personal Branding Statement. A simple statement that highlights the value you bring to the position at hand. Example: “Seasoned customer service professional skilled in providing valuable insight and answers to customers while also building positive brand experiences.” Qualifications Summary: Customer Service professional with 10 years of experience. Able to handle a high volume of customer calls in a fast-paced environment, with minimum supervision, while maintaining emphasis on the highest quality of consumer service. Have received top quality performance award 5 years running. Comfortable in interacting with all levels of the organization and public. EXPERIENCE ABC Office Supplies, Anytown, Wisconsin June 2007 - Present Largest direct marketer of office supplies in the United States. Customer Service Representative Inbound telemarketing, upselling and order entry for a product line of 3,000 items. •• Accrued the highest award level on work team for perfect attendance and successful upselling. Earned ABC Performance Award for accomplishment. •• Recognized by management for sensitivity and ability to handle difficult customers. •• Simplified scheduling process for a call center of 500 people. •• Set record for acquiring 100 new customers in August 2010. XYZ Phone Company, Anytown, Wisconsin May 2002 - June 2007 The Midwest’s leader in telecommunications services. Call Center Representative •• Performed data entry, set up new customer accounts and handled customer inquiries.
Education Arlington High School, Arlington, Virginia 2002 - 2006 Experience Pet Sitter 2004 - Present • Provide pet sitting services including dog walking, feeding and yard care. Child Care 2002 - Present • Provide child care for several families after school, weekends and during school vacations. Achievements • National Honor Society: 2004, 2005, 2006 • Academic Honor Roll: 2002 - 2006 Volunteer Experience • Big Brother / Big Sisters • Arlington Literacy Program • Run for Life Interests / Activities • Member of Arlington High School Tennis Team • Girl Scout • Piano Computer Skills • Proficient with Microsoft Word, Excel, and PowerPoint, and Internet 1 Sample Teen Resume First Last Name Street Address, City, State, Zip Phone (Cell/Home) Email Address Objective: To obtain knowledge of the day-to-day work of a business through a part time job, summer internship and/or job shadowing experience. Education: Main St. High School, Philadelphia, PA Selected Courses: Early Childhood Development (2005) - Freshman Year Urban Education (2006) - Sophomore Year Urban Education - Psychology (2006-07) - Junior Year Urban Education - Instructional Internship (2007-08) - Senior Year Dance and Art Electives Activities: Modeling Club (2005) MSHS JROTC Drill Team (2005) MSHS Drama Club (2005) MSHS Cheerleading (2005-2008) MSHS Volunteer Work and Job History: McDonald's Fast Food Restaurant (2007) Philadelphia, PA Boutique, summer (2007) Philadelphia, PA Beacon Program, summer (2006) Philadelphia, PA Convenient Store, summer (2006) Philadelphia, PA Skills and Languages: Spanish - Beginners level French - Beginners level Communication skills Experience in child caring - intermediate 2 Sample Resume - High School FirstName LastName 6 Pine Street, Arlington, VA 12333 home: 555.555.5555 cell: 566.486.2222 email: firstname.lastname@example.org Education Arlington High School, Arlington, Virginia 2002 – 2006
Seeking part-time retail sales clerk/cashier position SUMMARY OF QUALIFICATIONS • • • • • Customer-focused self-starter with proven client services skills Energetic, hard-working achiever and communicator, with strong listening skills Quick learner, eager to learn and follow directions Excellent team player who thrives in teamwork situations Responsible and reliable, with record of professionalism EDUCATION • High School Diploma, Kettle Falls High School, Kettle Falls, WA, expected May 2012 HONORS AND DISTINCTIONS • • • Earned Stevens County Superintendent’s Scholar Award, 2011 Achieved Honor Roll, Kettle Falls High, 2010-2011 Earned Varsity Letter, Kettle Falls High Soccer Team, 2009-2011 WORK HISTORY Bagger, Super One Foods, Colville, WA, Summer 2010 • Prepared bagged groceries to customer specifications • Assisted in loading groceries to customer vehicles • Secured shopping carts and other key supplies • Provided customer service to average of 60 customers per shift Babysitter, Suzie’s Babysitting Services, Kettle Falls, WA, 2007 to present • Maintain satisfied clientele of 10 families • Provide quality care for children aged newborn to 12 years • Manage all aspects of business COMMUNITY SERVICE • • • • Supplied 40 community-service hours at Parkview Senior Living, retirement community, Sept. to Oct. 2010 Donated more than 100 hours to Northeast Washington Fairgrounds, Fall 2009 and Spring, 2010 Contributed more than 120 volunteer hours to Columbia River Christian Academy Summer Camp, Summer 2010 Provided 10 volunteer hours to Columbia River Cleanup, Summer 2010 SKILLS • • • Customer relations, customer service Computer literate in both Windows and Macintosh platforms Working knowledge of Spanish