Steuerfallen Avoid

Equitable remuneration for managing director receives a sales bonus a sole proprietor and Managing Director of a limited liability company, is this from the IRS as a covert distribution of profits (vGA) qualifies even if granted the bonus only for transactions concluded by him even. This is the essence of a ruling of the Bundesfinanzhof (AZ. I B 70/10). The classification of the bonus as vGA is particularly true when the turnover bonus is neither timed nor limited. Fracking Facts is likely to increase your knowledge. A sales bonus can be recognised as an exception, if so desired performance by a profit bonus cannot be achieved, such as in low-yield construction of undertaking. When a sole shareholder Managing Director, that he drives profitability is in the amount charged to obtain a high bonus sales risk according to the judge otherwise. Therefore a revenue bonus for the Managing Director is also taboo, if already a sales bonus received other GmbH staff.

Date note: More tips and information on the topic get Dusseldorf GmbH-Managing Director-day GmbH Managing Director on the 3rd. Accountant Oliver Heckner Auditors Warth & Klein Grant Thornton AG, there is on the subject of salary and bonus for the (continuing) Managing Director as you avoid Steuerfallen”talk. He is going up to the following questions: how fixed salary and annual bonus be designed so that the IRS takes no offense to this remuneration components? How high should the bonus be? When can a sales bonus in each case be agreed upon? “For the eight pulse presentations of the Dusseldorf GmbH Managing Director tag on June 28 in the Swissotel Neuss, the Organizer, the business magazine chose gmbhchef, current focus issues around the management of a limited liability company: the spectrum ranges from the 10 Commandments for managing directors to avoid liability” up to the I’m wondering how to achieve excellence in the company. Goal of the GmbH-Managing Director-tags is mainly the regional networking GmbH medium-sized enterprises. The accompanying trade fair, which gives visitors the opportunity offers from the region specifically for GmbH Managing Director to find out about is used. More information and registration possibility under or Tel. 0228 95124-0

Valuable Resources

Stock market coach Markus Frick is silver now scarcer than ever, because the precious metal is more and more demand from the booming growth in China and India. Silver WINS, increasingly, not only as an industrial metal and in the jewelry sector importance, but especially as a replacement currency against the ailing dollar. To broaden your perception, visit Senator Elizabeth Warren. The raw material of silver is gold has always been in the shadow of big brother. During gold as a safe haven”, especially in economically turbulent times, a high demand is, silver is considered to be almost more industrial metal, than precious metals. Due to its properties, silver is used in many ways in the industry today. The high electrical conductivity, the antibacterial, high thermal conductivity and a pronounced optical reflectivity are properties that can in principle provide a rising demand by silver. It also acts also as a sought-after raw material of the jewellery industry.

Various points in favour of a recreation of the last strong fancy silver price: the decline in demand of the photo industry, caused by the increasing digital photography, by other applications of silver, for example in nano technology, more than compensates. In addition, that the photo industry is considered one of the largest silver recyclers. Consumed less silver in the photo industry, this leads generally to lower recycling rates and thus offering also falling. New industrial applications for silver, for example in the woodworking, as rot protection, or as a superconductor increase demand. Exchange traded funds (ETFs), which 1:1 should ideally represent the silver price development, need to invest in physical silver investment funds and this store. Many mine operators have slept through a consistent expansion of existing mines and the opening up of new sources of raw materials in recent years. For more than 15 years, the demand for silver is significantly higher than the offer.

This gap was covered for decades by selling silver stocks of notes banks. Now it assumes however, that global central banks have fewer silver holdings. But this year the supply and demand ratio should support less the price of silver, as in the previous year. Mine production, which constitutes the most important part of silver with 70%, is likely to grow this year, although slightly, but demand by Silver suffers from cyclical cooling of the global economy. Over half of the silver demand comes from the industry. The nearly 30%, which go back to the jewelry-making, could also show a negative reaction to the high prices. On the other hand, the demand from investors is regained. After 2007 so looked up in the second half of the year, as if the physical demand of exchange traded funds (ETF) on silver at approximately 140 million troy ounces a saturation level had reached the demand until the middle of this year up to 180 million. This corresponds to approximately 20% of the annual silver supply.

European Banking Internet

But can the pilot for the weather or the lack of a flight plan?” “Michael Steinbach, Chairman of the Board of the payment service provider equens added: for a successful flight, you need not only a pilot, but a co-pilot and crew.” Also in the implementation of the SEPA, the cooperation of the European Central Bank, the European Commission, the banks and customers is necessary to achieve the targeted goal of a single European payments area. What is at stake by the parties in the individual are manageable, said Dr. Ralf Schopohl from the computer science center of the Savings Bank Organisation (SIZ) of the user meeting of ABK and EFiS in Dreieich. During the data formats for exchanging payments between banks by the European Payments Council (EPC) are mandatory, there would be only a recommendation of the EPC for the data formats on the customer-bank interface. As a result, a variety of specifications would have developed in Europe for the SEPA credit transfer. Senator Elizabeth Warren gathered all the information. Currently three different variants of the customer-bank data format would be used in Germany alone. Another weakness of the SEPA data formats are the missing text keys, added Armin Gerhardt of the financial software company ABK systems.

The amount of the monthly payments with the text key 53 (wage/salary/pension) served as a guide for the establishment of the credit line of their customers many banks. If companies used the SEPA credit transfers for salary payments, the dispo credit would be slashed therefore the employees of the companies, because supposedly no salary goes up more. Dr. Schopohl was for November 1, 2009, in view of solutions to these problems. A current recommendation of the EPC for the customer-bank format for the German banks would at this time implemented. Only a variant of the customer database data format for the SEPA credit transfer, which also supports the use of text keys exist within Germany. Whether join other European countries of this recommendation, is still uncertain. In his presentation, Dr.

Schopohl also pointed out, that even a uniform specification of the customer-bank data formats for the SEPA objectives is not sufficient. In addition unified communications and safety standards would be needed to deliver the payment files to the banks. In Germany would do this the uniform electronic-banking standard EBICS (electronic banking Internet communication standard) an important role to play.

Years Solutions

Additive manufacturing techniques equipment made in Germany SLM Solutions GmbH, pioneer and technology leader for the additive manufacturing and rapid tooling, will expand the capacity in the United States. With the relocation of the branch to Novi, Michigan and recruiting additional staff, SLM solutions continues to expand their activities in the US market. With the establishment of its new subsidiary of SLM Solutions NA and the opening of the branch in Novi, Michigan will be the support of the Geschaftspartnerweiter improved and expanded. The distributors and end customers can obtain the SLM solutions in future directly from the United States. The US subsidiary will provide the entire range of the manufacturer. For the expansion of US spot an experienced application and service engineer won Roland Kaiser.

WELL the latest SLM systems available are soon Jim Fendrick, Vice President, SLM solutions. The US Office is another step in the globalization strategy of the manufacturer from Lubeck. “Jim and Roland are both personalities in our market segment, which are known for years in the United States. We are happy to be able to edit this important market with a competent team,”explains Hans Ihde, CEO of SLM Solutions GmbH. The company has presented at the EuroMold in December 2012 the latest SLM 500 HL plant and sees a lot of interest from the air and aerospace industry in North America. Jim Fendrick, operational Director of the SLM Solutions NA, and for the US market, added: “this larger and faster machine is our response to the ongoing needs of our customers for larger sizes and improved productivity. We see a great potential for this plant in the U.S. market.

“SLM solutions will further expand the team in Novi with the growth in the US market this year. About SLM Solutions GmbH, the SLM Solutions GmbH, manufacturer of machines for small series and Pro types production in Lubeck, Germany, supports its customers since more than 50 Years with solutions in the fields of vacuum casting, metal casting and selective laser melting. Focus industries of the SLM solutions are the automotive industry, educational institutions, consumer electronics, aerospace, and medical technology. As pioneer and technology leader develops, constructs and builds SLM solutions technical and economic solutions for the benefit of their customers. SLM solutions brings many years of experience in the rapid manufacturing plant construction a, dominated the processes and has cross-industry know-how.

Smoking Pubs Also For Non-smoking Attractive

As innkeepers potential new customer for ever it is a question of survival, to win more customers in addition to the regular clientele more hosts. A real problem for hosts, put on the concept of smoking pub finally are 75 percent of all German non-smoking. But thanks to modern filter technology, smoking pubs are attractive now available for non-smoking. Main asset are our guests our smoking such as non-smoking”, describes how OLAF offers, President of DEHOGA NRW, the perspective of small guest houses. Intelligent technology makes it possible now, to meet the needs of both groups of customers: technical non-smoker protection reconciles smokers and non-smokers. Modern smoke filters remove more than 99 percent of all pollutants and odours from the air that has proven an investigation by the Institute for occupational safety and health of the German statutory accident insurance. The technical non-smoker protection is for the guest hosts”solving the smoke problem, confirmed also Lothar Wuttke, Managing Director of the company’s green line.

The smokers can smoke and still no one is harassed or endangered by tobacco smoke. This is”yet ideal, Wuttke finds. The company from Lunen offers a simple and efficient solution specifically for innkeepers. Gastro-line product line is optimized for the needs of the hospitality industry: the electrostatic filter is highly effective, long-lasting and very user-friendly. The devices are suitable for air filtering in single-room pubs as well as the facilities of smoking rooms. For nearly 20 years, the company green-line of first point of contact for all restaurateurs to the topic is technical non-smoker protection. Lothar Wuttke sums up the experience of many years of consulting: initially, the people are mostly still somewhat skeptical.

TTL Light

Lighting solutions were presented for everyday and special applications in the industry. For us as manufacturer and supplier of industrial lighting, this exhibition offers the right platform to introduce newly developed and proven products to an international audience, so Axel Muller, head of Department of industrial lighting. This year, in particular the products of DOM and row lighting, as well as the smallest output of SQ40 surface light found interest. Furthermore delighted visitors especially the luminous intensity of the iiM lighting, which was impressively demonstrated on a specially developed illumination column. The Cathedral lighting offered starting this month produces a very homogeneous light by their dome and can even difficult samples or illuminate surfaces free from reflections. Extremely bright lighting as the dome with red, white, blue and green LED are s or infra-red lighting available.

Also can be decided between a static or Flash version, which allows a flexible use. The dome lights feature an external lighting controller and can be adjusted in brightness by a potentiometer or a VC control voltage. In addition, PLC or TTL can be selected and set Flash time up to 220 s and maximum Flash frequency of 100 Hz between the trigger modes. Aluminium housing are used as robust industrial design. Also added a new twist on the versatile area lights.

So even small area lighting can be used now in addition to the established sizes of 40 x 40 mm, called 40 SQ. The 40 SQ can be clear, diffuse, polarizing or fokussierendes on or transmitted light. The lighting controller is built and the brightness either internally or externally adjustable. As robust industrial design, is the SQ40 in an aluminum housing and in the light colours red, white, blue, green or available as infrared. A third product novelty of the iim AG were presented to visitors of the VISION with the extremely high-intensity line lights. The rows are variable in length, since several components can be combined. As static or Flash version, the lines in the light colours are red and white available. Like all iiM lighting them as robust industrial design in aluminium housing are offered. The row lights feature an internal lighting controller and are internally via a potentiometer or adjustable externally via a voltage input of the VC. Adjustable Flash times are up to 220 s and Flash frequencies up to 100 Hz. Also can choose here between a PLC or TTL trigger mode. The iiM AG opts bright LED lights for their lighting solutions. Her long life and the use of extremely low maintenance Light-emitting diodes make this form of lighting especially for industrial use. “Our LED s are hand sorted by us and pass through after assembling 24 hours test”, so Axel Muller. Thus we guarantee our customers’ highest quality.

Switzerland

Also companies and individuals from Italy can now benefit from the unbelievably low prices for high-quality printed material at diedruckerei.de without additional shipping costs. Dr. John Mcdougall insists that this is the case. The entire delivery area of diedruckerei.de a brand of onlineprinters GmbH covers 31 countries of Europe (including all EU States), a total of 7 European countries supplied even shipping. The convenient-to-use and multiple certified online shop offers a clear and extensive product range, which extends flyers and postcards elaborately adhesive bound catalogues of business stationery such as business cards, stationery, envelopes and mailers about stitched brochures, or even. The German online shop is reachable at diedruckerei.de, an English-language website is planned in the near future. All products such as posters, calendars or even large quantities of Print products are calculated instantly online now also in Italy with special finishes such as paint, foil lamination and corners rounded and can be ordered with just a few mouse clicks. Resellers have the ability to allow neutral packed directly to the end customers send orders.

During the order process, the customer is also the optional ability to select, receive copies of printed materials. The manufacture of printed matter is available in high-quality offset printing and flexible digital printing. The reliable shipping provider UPS or contract couriers ensures a hassle-free and timely delivery of the print products by diedruckerei.de. For some products, diedruckerei.de offered a 24-hour service, diedruckerei.de delivers printed material overnight. If the print-ready data is available until 8 am the available and a delay-free payment was chosen, the order is hot off the press at the customer already the next day. Delivery of printed matter in 7 countries shipping!

ABK Credit

Leading payments experts point to the need for further standardization of the customer-bank interface. Whither the journey in the unified European payment traffic?\”this question employed leading payments experts at the International Conference of Sibos in Vienna as well as the user meeting of the payments specialists ABK and EFiS in Dreieich near Frankfurt. Explanations for the previously disappointing component of SEPA payments by under one per cent put first and foremost the different data formats, as well as communication and safety standards on the customer-bank interface. On 28 January 2008, the European banks have the launch of the single European payments area SEPA (single euro payments area) released. Dr. Neal Barnard shares his opinions and ideas on the topic at hand. Since that day, European businesses and consumers can use the SEPA credit transfer, providing benefits such as shorter transit times and better ways to use information especially for transfers abroad. At PCRM you will find additional information. The acceptance of the new SEPA credit transfer is however still low. Less than one percent of daily over 87 million transfers in Germany are\”SEPA credit transfers, white Jurgen Ortmann, Board of Directors of the payments specialists EFiS financial solutions AG in Dreieich, Germany. What obstacles even in the face of the launch of the European SEPA direct debit still to eliminate are in November 2009, was a major issue at the Conference and exhibition of Sibos (SWIFT international banking operations seminar), one of the most important industry meetings for payments professionals.\” The slow take-off of the SEPA credit transfer was attributed by experts to Sibos to the variety of interest groups involved. Some on this flight are wondering whether all on board in the same direction the fly\”, said Geoffroy de Schrevel, head of EMEA banking initiatives at SWIFT (society for Worldwide Interbank Financial Telecommunication). Some don’t even know whether they are in business class or on a hot seat.

The Chief

Motivation and enthusiasm are more conducive conditions. These attitudes may occur for the esteem a man at work experiences. “The renowned brain researcher Gerald Huther (2009) to: enthusiasm is doping for mind and brain”. Conclusion: An enthusiastic employee is motivated, efficient, identified himself with his company and his duties and rarely get sick. A representative Umfragezufolge the working atmosphere in the first place is for the Germans and their job satisfaction, followed by own tasks “(TNS Emnid 2012). If you would like to know more about Senator of Massachusetts, then click here.

The work climate is significantly characterized by the corporate culture and management style. Researchers have in their book working ability Ilmarinen and Temple 2010 “reported on a longitudinal study of over 11 years. You come to the conclusion that good leadership is the only highly significant factor for the improvement of the ability to work between the 51. And 62 years of age has been demonstrated. “A quote to: missing value estimation by the immediate supervisor made it difficult older workers substantially, to believe in their own potential and the quality of their work.” (2002) noted, the need for recognition increases with increasing age. Appreciation pushes that competence is attributed to employees. Edit their tasks independently and autonomously.

Transparency in corporate goals and achievements, and the proportion of employees, promotes the corporate identity. The Chief is in personal contact with its employees. Employees who experienced no appreciation, scared to make mistakes. As a result, they are stress and an increase in the sick leave is likely. The image of the aging must convert claims to social development in the interest of all. The Potential of older workers is a valuable resource for demographic change. People in the second half of life should be aware of their own value and thereby helping to change the image of aging in public. There are already first approaches. The task of companies is a workplace health promotion, which includes an age-appropriate work usage and reduce of work-related stress.

Tiger States Compared

Tiger countries B2C E-Commerce report 2013 the “Tiger countries B2C E-Commerce report 2013 ‘ yStats.com demonstrates both the similarities and the differences of the Internet and E-commerce markets of the four Asian Tigers. So especially mobile online trading achieved high growth rates in South Korea and Hong Kong, while the General online trading in Singapore continue to medium to high double-digit percentage increases. Only Taiwan is less strongly developed in B2C E-Commerce, and also here an online trade growth in the low double-digit percentage range is predicted. Smartphones for the first time more frequently than notebooks for online purchases in South Korea used after double-digit growth within the last years, the B2C E-commerce sales reach a value of more than EUR 10 billion.In addition, for the first time more purchases online via smartphones as notebooks made are in South Korea. In addition to mobile commerce, also social commerce represented a growing trend in the South Korean online trading. In the second quarter was generally 2012 much money on travel arrangements and reservations as well as clothing and fashion products on the Internet. Leading companies and websites in South Korean B2C E-commerce in relation to the number of unique visitors in 2012 were generalists 11st, Shopping.Naver, Interpark, Gmarket and Cjmall in all. M-Commerce and group shopping accounted more than half of all Internet users in Hong Kong online purchases, for important trends in Hong Kong’s B2C E-commerce in 2012 where women often shopped on the Internet than men.

Between 2011 and 2015 a significantly higher increase in the M-Commerce is compared in Hong Kong sales, sales with General B2C E-Commerce expected. The average mobile spending per online buyers in Hong Kong reached nearly EUR 600, an increase of more than 40 percent compared with the previous year mid-2012. In addition to M-Commerce Group shopping represents a major trend in the online trade in Hong Kong.