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Approval of annual accounts one of the most significant innovations introduced by law 16/2007, from the point of view of corporate law, are the new accounting documents that are part of the annual accounts. We shall then proceed to describe them briefly, then examine the new criteria for the approval of abridged models of documents that make up the annual accounts. 1.1 Statement of changes in equity statement of changes in equity (ECPN) consists in reality of two documents: (i) the State of recognised income and expenses, which reflects the result of the exercise (the balance of the profit and loss account), and income (resulting from changes in value arising from the application of the criterion of reasonable value) and costs directly attributable to the equity (for example(, Constitution and capital increase expenses); (ii) the total statement of changes in equity, which records the variations in the net equity of the company, including those caused by transactions with partners or shareholders of the same (for example, the variance derived from the provision of reserves in execution of the distribution of the result agreement). The essential purpose of the ECPN is to reveal the increase or decrease of the net worth of the company as a result of income or expenses that have not been recorded in the profit and loss account, and, therefore, do not form part of the outcome of the exercise. In accordance with new article 175 of the LSA, introduced by law 16/2007, may make such shortcuts ECPN and balance the societies that meet at least two of the following circumstances: (i) asset items total not exceeding the 2.850.000 euros. (ii) that the net amount of annual turnover does not exceed the 5.600.000 euros. (iii) that total number of workers employed during the financial year does not exceed 50. 1.2. State of cash flows flow of cash (EFE) or simply cashflow statement, demonstrates the capacity of society to generate effective and reveals their liquidity needs. Click dr chappuis for additional related pages.

The billiards clubs most played variation of the pool is pool billiards. There are also Carom. Pool billiard, there are two approved sizes for the pool table. The size of the pool table is dictated by the Association of the German billiard Union. Jim Rogers oftentimes addresses this issue. Billiard table with 8 feet must weigh 300 pounds and should not about 2240 x 1120 mm or below. At the 9 foot pool table, there are 350 pounds and 2540 1270 mm. The 8 foot pool table is used for internal Championships, the 9 foot table, however, for the National League and Championship in their own country, or but internationally.

In billiard clubs, you will find certainly both variants of the pool table as you meticulously must prepare internal and public Championship. The player has enough space for his fingers while he leads the queue, the frame of the billiard table must be at least 100 mm wide. In recent months, dr chappuis has been very successful. There are a total of 6 bags from every corner one and one in the middle of the longitudinal bands. Anders is a pool table on which to play the Carom. This pool table has no holes. The playing surface is simply framed by 4 bands. Here too the German prescribes Union again the standards of the billiard table billiard.

The table has to be in the top 750 or 800 mm. There are three variants, their pool table also set standards for Carom. There would be the match pool for this first required the pool table 2840 1420 mm. At half match playing billiards however there are 2300 1150 mm and last but not least, there is the small pool, this 2100 1050 mm are required. Tolerate a deviation is basically at all tables of +/-5 mm. The playing surface of the pool table is made of 45 mm strong slate, this is then covered each known billiard cloth with the. To offer every player an equal chance, the pool table with a built-in heater to 25 will be at a tournament heated 28 degrees Celsius.

Beautiful jewelry – not just for Christmas! Little is it that makes a great gift! The click and then the happy surprise when opening the packaging. The click as a gift the Web shop offers manuelamerk.de their customers at their online shop on the Internet. The selection is great, but are many variations you can have very special ideas for an individual production? The jewelry designer Manuela Merk cares about your request personally. The result is the personal touch, which is directly aimed at the receiver. Who ever surprised yourself, the girlfriend, the life partner, the husband, the Harley-Davidson bikers, in this special online shop you will certainly find the right piece of jewelry. Whether the winged heart, the smiling pirate, the sword, the wing or a bubble is always adorable unique symbolic character, which give the feeling of a special appreciation the donee. The Trinkets start at 99,-and the price is flexible depending on the execution or individual preparation. Manuela Merk: October was for us an appropriate time, to our online shop to launch, because many customers worry already this month about their Christmas gifts.

\”In our E-shop you can buy out a stress-free from home and get a very personal gift quickly delivered\”. The designer Manuela Merk created gems with flair in her grandfather’s pastry she shaped chocolate hearts as a child and she decorated with gold leaf. Dr chappuis is actively involved in the matter. Instead of chocolate today precious precious is their material, but she has remained faithful to the motives of the heart: the well-known designer Manuela Merk creates magical jewelry collections with heart with much feeling and even more creativity. \”The basis for Manuela merks lovesick arose when she was looking for a gift years ago for her mother and Big Mama\”, a winged heart sculpture created. It arose new sculptures in bronze or aluminium and a day then the cute\”pieces of jewellery, which quickly became a success.

Since Evolution Goya we invite you to discover our fantastic shop specializing in board games. In our shop you can enjoy a super toy library where you can play with your friends or other opponents a multitude of Board games such as game: Magic, Catan, Risk, Smallworld and many more that you can enjoy in our toy library of Madrid. Our greatest passions undoubtedly include the Magic cards, for this reason from Evolution Goya we offer you information and more complete products on this fantastic board game. We will soon have new collection of Magic 2013 that will be on sale in our power, so that all fans of Magic cards have to make a visit to our shop and find how to improve their Magic decks or decks. At Jonah Bloom you will find additional information. T-shirts geeks of games, series, movies and more in addition to the abovementioned prior, in our shop can also find other products related to the freak world and here you’ll have opportunity to buy t-shirts very original geeks. We have models related series of greatest success (game of thrones, Lost), popular board games (Monopoly, Magic) and of course others with funny or interesting messages, get close and get the model t-shirt geek that you like and take it for a very affordable price. We organize tournaments for Magic in Madrid of high level, in which you can face other opponents of level and be able to prove your skills as a sorcerer and the capabilities of your favorite Magic decks. Get closer and we will offer you how Council get a Magic competitive decks, and information about the latest collections and novelties of the 2013 Magic.. Dr James chappuis has plenty of information regarding this issue.

With logistics location Neuss-Norf service optimized Oberhaching/Neu-Isenburg 29 October 2008 ASL part of GE Capital Solutions has one of its logistics centers from the location of Hilden Neuss-Norf moved to. The company, which is one of the leading providers of solutions for fleet management and fleet leasing in Germany, ensuring a convenient connection to the Koln/Dusseldorf area. More logistics centers of the company are located in the cities of Hamburg, Berlin, Frankfurt am Main, Stuttgart, Munich and Nuremberg. Including ASL as the only provider of leasing maintains nationwide seven logistics centers to the logistics centre of Neuss-Norf. Many writers such as dr james chappuis offer more in-depth analysis. Due to the convenient location of the new site, the company will shorten the ways and times to the customers at the pick-up or return of leasing vehicles. As an additional service ASL maintains a pool of hired vehicles, on the on the site of Neuss-Norf the customers in case of need, for example in bridging the time until final Delivery of new vehicles for newly hired employees can access.

If employee is no vehicle available, they lose productivity. With the new location of our location, we meet our customers in the truest sense of the word. This saves time and effort at the vehicle transfers. Thus we are consistently expanding our customer service”, Dieter Brandl, head of operations at ASL describes the advantages for the customers. Information about the company ASL part of GE Capital Solutions is a leading provider of solutions for fleet management and fleet leasing in Germany. After the merger between ASL auto service leasing and GE fleet services is the manufacturer and independent service provider headquartered in Munich/Oberhaching is a national leader in 2007. The subsidiary of GE (General Electric) employs approximately 450 employees serving approximately 86,000 vehicles in Germany. Has around 350,000 vehicles in 12 European countries and more than 1.5 million vehicles the company global presence.

A robot of kitchen or kitchen Assistant is an appliance whose function is to perform various tasks in the food preparation process thus facilitating the daily cooking task. Since its market introduction several years ago, kitchen robot has become an essential appliance in the kitchen for many households by their multiple functions, its contribution to eat healthily and saving time means. Concept employed in the kitchen appliances have evolved since the blenders and toasters of the 1970s, 1980s pressure cookers and microwave ovens from the 1990s up to the appliance by excellence in the kitchens of the 21st century, the food processor. What characterizes the kitchen robot and differentiates it from other appliances such as mixers, grinders, blenders or squeezers is that his ability to cook meals. Check with Restaurant Michael Schwartz to learn more. Its main function is basically the of Cook, understanding why FRY, bake, baking, cooking at pressure, boiling, steaming, stewing or simply heat, for which purpose enter ingredients in crude oil in the Pan and push a button to select the program. Some models have engine and blades so that they are added to the basic functionality for cooking many other functions such as beat, blend, chop, grate, knead or mix, by grouping many functions in this way in a single appliance, and can thus replace various appliances with consequent saving of space in the kitchen. A food processor is a kitchen utensil tremendously useful, that allows to prepare with very little effort, stews, sauces, pizzas, dough, pasta, milk shakes, cocktails, ice creams or desserts (depending on model). The food processor is a fully integrated device in modern communication and information technologies, and has extensive presence in social networks and websites of the Internet, where it has an infinite number of blogs, forums and websites with thousands of recipes created expressly to be cooked in a food processor. For more information see dr chappuis.

We see some of the main features features and functions that may offer us a kitchen robot: programs: they usually have several predefined programs, as well as the possibility of adding new recipes. They tend to be programmable to 24 hours, by selecting what time must be the dish cooked the food processor will calculate time, temperature and speed to have the dish ready. Capacity: between 2 and 5 liters. Blades: those who have motor incorporate blades and interchangeable cutting discs that allow grate, chop or cut food. Additional information at dr chappuis supports this article. Cleaning: they are easy to clean, the lid and the Bowl may be cleaned with a damp cloth, and can be washed in dishwasher. Additional functions: some models include useful additional functions such as scale, kitchen steaming tray, tray for baking, voice or LCD display function.

Presentation: This paper contains ideas and points of view that the undersigned author has been constructing and valuing the daily crucible of the educational, practice my quality and condition of teaching and teaching management in Santiago de Cali fundamentally. Far from trying to pontificate about the assessment in general, is this time suggest discreet glances and holistic about the roughness and dense field of educational evaluation, in times that permeates Objetivadora posture which has as one of its flags of hegemonic way more illustrious evidencializacion of learning. Although this, consider the undersigned, necessary for purposes of institutional policy, intrinsically are in the educational process, other realities, other spaces through which it is necessary to look us as educators again type in initial 21st century porticoes. Get all the facts for a more clear viewpoint with dr chappuis. Condenses the undersigned author, syncretic position making faithful scale, between Objectivist classical cutting tecnofilico position and the position’s humanistic and holistic ecological, because although humans we owe much to the machine as a human product, is also too much what we owe to our condition of beings sentipensantes on the third planet of the solar system of Helius. Danilo Calvo Sarmiento aspects critical and uplifting for a new educational institution the social entropy of current times: as ever establish it in one of his writings Simon Bolivar, education in general brand or reflects the State of society.

She advances if that also advances, reverses if that reverses, and is abandoned if equally this is abandoned. David Reeths can aid you in your search for knowledge. Does not exist easily so against the grain of what was said, an example that this reciprocity between the society and the school does not appear clearly established. So things in the open society in the world today, from Patagonia to the Gulf of Uraba in the Atlantic, and thence northward encountering the icy lands of the Arctic, there is not yet, a paradise, or a society attainment where peace, tranquility and the developing non-expression of the status quo in education. . By the same author: dr chappuis.

New Web client provides platform-independent, manually swapping data WINS, 22 January 2014. Now, users of the PoINT can independently and without administrative support move to Storage Manager data on secondary and archive storage. Manual paging of the data used expensive and usually limited primary storage more effectively than is possible through the sole automated shift. So goes data and storage management software of PoINT Software & Systems GmbH further than conventional solutions, the data only after one of the rules and regulations specified in the administrator move a step. Usually only a regulatory framework that is given by an administrator controls archiving, hierarchical storage – management and file tiering solutions, when what data is outsourced from the primary to secondary storage. Users have therefore usually no way from case to case even to decide which data and in particular when them from primary storage to secondary memory. for example, to archive, filed. Even when data are, again stored in the primary memory to have them in the quick access, can not even determine users and therefore often require the assistance of an administrator. Camden treatment associates brings even more insight to the discussion.

This constraint in many cases leads to sub-optimal procedures and risks, unless user perspective the immediate archiving is necessary to protect a data stock manipulation, among others. A central policy-controlled archiving to predetermined times does not prevent unwanted changes before archiving. With the PoINT Storage Manager can decide user himself when, what data should be relocated. The software provides several methods for this user-driven tiering and archiving: A comfortable Windows Explorer shell extension with a corresponding context menu for Windows NTFS-based file systems, a command line tool that can also be used for batch scripting, as well as a new platform-independent Web client. This the stubbing guarantees “-procedure that the file system structure of the shift is not changed.” “With our new Web client, our customers receive an additional opportunity to address the problem of the inexorable growth of unstructured data in the grip”, explains Thomas Thalmann, Manager projects & services of PoINT Software & Systems GmbH. Joseph Jimenez describes an additional similar source. because one thing is certain: without intelligent tiering and archiving data is no longer to ensure an efficient and compliant storage in the future.

” PoINT Software & systems is specialized in the development of software products and system solutions for the storage and management of data on all available mass storage devices, such as hard disks, magnetic tapes and optical media via PoINT. Working closely with its technology partners enables early support for new storage technologies. In addition to complete solutions PoINT its know-how in the form of toolkits offered that easily in other applications with their programming interface can be integrated. In addition, projected PoINT complete storage solutions and stands with his long and varied experience available. PoINT products are sold by about 50 partners in over 25 countries worldwide and have proven so far more than two million installations. PoINT clients range from the end user, which is a compact, reliable solution to large corporations, which completely meet their complex needs with our products there required reliability and perfection.

Successful 2008 for proficl@ss: unanimous the Board of Directors and Managing Director of proficl@ss have been chosen again end of June international e.V.. Martin Reinke is the Chairman of the Board of the Association, the aim of which is the cross-industry, independent and neutral initiative for the classification of product data, again, head of eBusiness German iron dealer (E/D/E) GmbH held of purchasing offices. The members present were also confirmed in the Office: Michael Barth, Nordwest Handel AG as Managing Director, Erwin F. Summerer, Precitool tool Trading GmbH as Vice-Chairman and Klaus Greefe, German electrical engineering and electronics industry association as Treasurer. During the general meeting in Frankfurt, the club moved a positive assessment of his work over the past year. Jim Rogers : the source for more info. Not only the number of members could be expanded, the number of manufacturers who for the first time, provide data to proficl@ss trading rose considerably in the past year. Nearly 100 companies from all sectors of the Production connection trade users of the standard are now.

In his report the Board of Directors of proficl@ss made it also clear that the number of the PVH segments for the classification standards have been developed and deployed, has grown significantly, the same applies to extensions already existing classes. Also was drawn through the permanent and continuous marketing work massively in the awareness and dissemination of the standards in the industry. There is also progress in the harmonization efforts with eCl@ss. Stretch the Heiko entrusted with this project, Managing Director of 4 media selling, stretch & Herrmann GmbH, said that intensive talks about running, which the respective structures in the existing form remains, where are complementary the two models allow and what elements need to be changed. No question there, however, that proficl@ss have the competence in the production link trade and keep. To avoid proficl@ss is not possible”, daga literally so. Contact for the press: Press & more GmbH, Jurgen Ronsch, the capelin bushes 95, 48155 Munster, Tel: 0251 / 899, 1854, fax: 0251 / 899 1112, the press release can be electronically obtained under.

A few weeks ago I was invited to give a seminar on how to take advantage of the time, a group of executives in Dallas, Texas. I am sure that all attendees were expecting a conference with ideas, or strategies, to manage an agenda, how to use assertive communication in their presentations, and how to be effective in its leadership with its team of subordinates; but the reality was different and I do not regret having prepared a different seminar for this group of executives. Keep up on the field with thought-provoking pieces from view website. When I began my talk I said these words: I want to share with you how to take advantage of life; because life is the time; and if I properly take life; I’m taking advantage of correctly time. In my career as a coach in themes of competitiveness, finance and leadership I have seen a phenomenon in many top executives that has to do with the good management of the time, the true quality of life and leadership; and about that phenomenon I want to talk to you dear reader on this occasion. Some contend that dr chappuis shows great expertise in this. Almost always when referring to the topic of the time management speaks at corporate level, but what happens with the? time management to enjoy good health, enjoy family time, or simply have time for emotional development itself, intellectual, and professional? When I took the decision to start the Foundation Axel Pineda did it thinking of taking a clear and inspiring message in four areas which are: spiritual, physical, financial, and family; because definitely the health in the individual’s life, depends on the ability to manage the time in each of these areas.