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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.
No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including but not limited to photocopying, recording, information retrieval systems, or computer network without the written permission of Sonos, Inc. SONOS and all other Sonos product names and slogans are trademarks or registered trademarks of Sonos, Inc. SONOS Reg. U.S. Pat. & Tm. Off. Sonos products may be protected by one or more patents. Our patent-to-product information can be found here: sonos.com/legal/patents iPhone®, iPod®, iPad® and iTunes® are trademarks of Apple Inc., registered in the U.S. and other countries. Windows® is a registered trademark of Microsoft Corporation in the United States and other countries. Android® is a trademark of Google, Inc. MPEG Layer-3 audio decoding technology licensed from Fraunhofer IIS and Thomson. Sonos uses MSNTP software, which was developed by N.M. Maclaren at the University of Cambridge. © Copyright, N.M. Maclaren, 1996, 1997, 2000; © Copyright, University of Cambridge, 1996, 1997, 2000. All other products and services mentioned may be trademarks or service marks of their respective owners. March 2014 ©2004-2014 by Sonos, Inc. All rights reserved. SONOS DOCK • Allows you to play your favorite music from an iPod® or iPhone® on a Sonos system—all throughout your home. The DOCK is compatible with*: • iPod touch (1st, 2nd 3rd, and 4th generation) • iPod classic • iPod nano (3rd, 4th, 5th and 6th generation) • iPhone 4, iPhone 4S, iPhone 3GS • iPhone 3G, iPhone • Charges while it’s seated in the DOCK. The DOCK supports 1 Amp charging, the latest specification from Apple®. • Great for parties—simply have your friends dock their iPod or iPhone for play back on your Sonos system. * For the latest system requirements or compatible audio formats, go to http://faq.sonos.com/specs.
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
SSDN Technologies offer dot net courses certification, corporate training institute in Gurgaon, India.Microsoft certified trainer. SSDN provide live project based 6 weeks summer training in Delhi, India.
There are celebrities—and then there are celebrities.” That’s the first line of J.K. Rowling’s latest Harry Potter short story, published this morning on her own website, Pottermore. Rowling, who has always had a strained relationship with her own fame, might as well be talking about herself. (She published her second pseudonymous detective novel last month, to solid reviews.) There are celebrity writers, and then there are celebrity writers—the kind who can post a 1500-word piece of writing on their personal website and immediately make international headlines.
Fly Delta Virtual Air Lines (FDVA) is a virtual airline. The organization is not a real world airline, nor are there any real world offices in our “hub” locations. The organization does not hire individuals for any sort of real world employment. FDVA exists in whole to be a community of virtual aviation enthusiasts who enjoy flight simulation using the varied versions of Microsoft Flight Simulator. All published virtual flight information (including charts, airport diagrams, flight schedules, etc.) is for the use of FDVA pilots in their simulation experience and are not substituted for use in real world aviation. FDVA’s sole purpose is to provide entertainment and education to its voluntary members. Any operation or documentation that is similar to any actual airline is purely coincidental and is no way intended to violate any copyrights, trademarks, or other protection laws. All Delta Air Lines logos and trademarks displayed on the FDVA website remain property of Delta Air Lines. FDVA is in no way associated with the Delta Air Lines, Inc., its subsidiaries, or affiliates.
655 Eisenhower Drive Owatonna, MN 55060-0995 USA Telephone: (507) 455-7000 Tech. Serv.: (800) 533-6127 Fax: (800) 955-8329 Order Entry: (800) 533-6127 Fax: (800) 283-8665 International Sales: (507) 455-7223 Fax: (507) 455-7063 Form No. 102302 Assembly & Operating Instructions for: 1750 1750a D05223ST Original Instructions Heavy-Duty Engine Repair Stand Maximum Capacity: 2722 kg (6000 lbs.) Engine Stand Weight: 260 kg (573 lbs.) Description: Designed for mounting engines, transmissions, or other components by using the universal mounting plate or a mounting plate designed specifically for the application. The component may be rotated 360 degrees by using the crank handle; the component may be raised by using the lifting jack to increase swing radius for clearance when rotating the component. Two front wheels and two rear casters provide mobility. Tool Box Grease Fittings Tilting Shaft Assembly Crank Handle Engine Mounting Adapter Assembly (Universal Mounting Adapter Shown) Head Assembly Oil Fill Plug Oil Fill Plug Jack Release Valve Jack Handle (in storage position) Figure 1 Lifting Jack Floor Locks Explanation of Safety Signal Words The safety signal word designates the degree or level of hazard seriousness. danger: Indicates an imminently hazardous situation which, if not avoided, will result in death or serious injury. Warning: Indicates a potentially hazardous situation which, if not avoided, could result in death or serious injury. Caution: Indicates a potentially hazardous situation which, if not avoided, may result in minor or moderate injury. Caution: Used without the safety alert symbol indicates a potentially hazardous situation which, if not avoided, may result in property damage. © 2010 SPX
Oct 15, 2010 ... Article: Lecture with Aygül Özkan. Newsletter Team. Hello my name is… Reminder Members Area. General Information. Planned Events in ... weather all the time but – by golly, do I have a few things to say about our summer!!! But, I will keep my word and shan’t say a word. From what I heard from many people it has been quite a busy summer for most of us. I hope that at least some of you got a bit of a rest and at least had time to enjoy the good weather while it lasted. Now the Autumn holidays are nearly upon us and it is time to review what we have been up to since June this year: News from the Cultural Heritage Circle 3 Tips for Kids Article: Historical Tram Ride. This event was run by an organisation called ‘Writers Ink’ and was held in English. We would like to thank this group for very kindly including us. It was a lovely and interesting reading. Our president, Marianne Wandt and her husband Adalbert invited us to their home for the opening match of the Soccer World Cup in South Africa between Mexico and South Africa. A huge group of 40 people from the IWA-BS followed their invitation and watched the match on their very large TV. Marianne and Adalbert had put up tables and chairs outside and offered us a splendid selection of cakes followed by a BBQ in great style accompanied by drinks and salads. This really was a fantastic afternoon and evening that was enjoyed by everyone who attended. Our sincere thanks to them both for hosting this event and for inviting all of us to share this with them.
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.