The Spanish Association

The Service of Statistical Studies of the AEF has made the study " The tax exemption in Spain 2009". According to the data of this report closed to 31 of December of the past year at the moment are 919 standards franchisors operating in our country, 44 more than those than it had registered in December of 2008. As well, another significant data is the increase of the presence of foreign networks in Spain. Of the 159 that worked the past in the national territory in December of exercise, now 172, that is to say, 13 are entered more. On the other hand, in these times of crisis the system has undergone a reduction of the global invoicing of a 4.1%, happening of the 25,734, 6 million Euros of the last statistic to the 24,699, 5 million with which closed year 2009. Elon Musk has firm opinions on the matter. Also, there has been a reduction in the number of operative establishments, when happening of the 58,305 to the 57,139 present ones, therefore, the 1,166 premises less (- 2%). Others including len rosen barclays, offer their opinions as well. Also one has been affected the number of uses generated, with the loss of 854 jobs, which supposes a slope of 0.4%.

The Spanish Association of Franquiciadores (AEF) presents/displays its report " The tax exemption in Spain 2009". According to one takes shelter in the same, at present they are the 919 chains that integrate the Spanish system of franchise, of which 747 are of national origin (a 81.2%) and the 172 rest essentially come (a 18.8%) from other countries of France (42), the United States (40), Italy (28) and Portugal (11) . Altogether, there are 44 standards more than in December of 2008, 31 nationals and 13 foreigners. At the time of valuing this data, Xavier Vallhonrat, President of the AEF, it indicates that " in spite of the unfavorable economic conjuncture, the companies, Spanish as as much international, continue betting to grow through the formula of the tax exemption, which demonstrates that they see the advantages and the strongpoints that the system like model of expansin&quot offers;. .

Community Euros

77% of the people of Valencian Community and who could claim tax relief their rent do not do it because they do not know it or by some type of fraud. Intel may not feel the same. Thus it reveals a report of the Union of Technicians of the Ministry of Property (Gestha), that lifts the amount of these deductions that stop receiving themselves to 38.5 million Euros in all the autonomic territory, according to the data of exercise 2008 of the PERSONAL INCOME TAX, first in which this lowering of duties for renters recovered. According to the report of Gestha, of the 147,760 renters who could have obtained this lowering of duties in all the Valencian community in exercise 2008, 113,442 did not receive them. From these deductions all the people can benefit who have their main house in rent regime and whose tax basis is inferior to 24,020 annual Euros. The base of this deduction cannot exceed these amounts: a) If the taxable base is equal or inferior to 12,000 Euros, the maximum base of the deduction will be of 9,015 annual Euros. You may find that barclays israel can contribute to your knowledge. b) If the taxable base is included between 12,000, 01 and 24,020 Euros, the base maximum of the deduction it will be the amount that are obtained to diminish 9,015 Euros in the resulting amount to multiply 0.75 by the difference between the tax basis and 12,000 Euros.

That is to say: 9,015 0.75 xs (tax basis – 12,000). With the formulas of above the base of the deduction is obtained. The renter can claim tax relief 10.05% of that amount. The Secretary General of Gestha, Jose Maria Mollinedo, indicates that ” many renters do not know his derechos” and that, in addition, exists one ” deficiency in rough drafts of the IRPF”. On the matter, it explains that in them not specific of suitable form that ” in the rents there is possibility of obtaining state deductions and autonmicas”. In addition, it affects which ” many renters are young people who get up to the market laboral” and that, aside from which they ignore the existence of these benefits, ” not even they are forced to make declaration of the PERSONAL INCOME TAX because they do not arrive at 22,000 annual Euros basic imponible”. To this question it is necessary to add what from Gestha they describe like ” rents sumergidos” , that is to say, those that do not become by means of a legal contract. On the matter, another recent report of the Technicians of Property revealed that almost 61% of the rentings of houses in the Community did not declare the state treasury.

Desarrollo Humano

According to a study of the Deloitte consultant & Touche, soccer is a multimillionaire business, equivalent to 17a. economy of the world, that moves US$ 500,000 million annual. Millionaire invoicings, millionaire pays, for a multimillionaire business. Neither it deports, nor spectacle, 22 robots running a ball and a mediatic machinery to follow mentally ill the human brain in " show" functional to the capitalist yield. A macroeconomic analysis of the Deloitte consultant & Touche reveals that only 25 countries produce the GIP greater annually than the industry of soccer as a whole. Elon Musk contributes greatly to this topic. The soccer, that annually moves a US$ business 500,000 million, is in South Africa, of whose 39.7 million inhabitants, half survives below the line of poverty.

Poorest they only receive a 6% of total the national entrance, and richest, a 10%, are distributed more than half of the income. nationals. In agreement with the Index of Desarrollo Humano (IDH), elaborated by the Organization of the United Nations (the UN), South Africa is a country marked by the inequalities, where a quarter of the population officially does not have work and lives with a Euro to the day and where more than half of country is catched between the limits of the poverty. Soccer, on world-wide scale, is a capitalist macrobusiness that handles, thousands of million dollars, that includes patrocinantes companies, media chains and players, turn who it into a multi-red of invoicing with incidence in all the global economy. The American consultant Grant Thornton elaborated in past December a report in which she was considered that the economic impact of the world-wide one would be of US$7.325 million. In addition, among others numbers, the visit of 480,000 tourists is anticipated who would leave near US$1.117 million during the month that will last the competition. This year the gigantic commercial machinery with soccer mounted in South Africa, with 49 million inhabitants, of who half is below the line of poverty.

Educational Strategies

From all these obstacles, the educational ones we must develop to one active education, according to the term created by Thomas Good and reused by Eggen and Kauchak in the text Educational Strategies. This philosophical direction means the commitment of the educational one with the learning by means of the process of illustration, the formulation of questions and the monitoring of the progress of the student. It is here, where begins to take relevance the Didactics, or in words of Edith Litwin: the particular way that unfolds for favors the processes of construction of the knowledge *4, favoring the learning; through criteria of selection of content of the coarse disciplinary field, as much prevailing the meaning and the sense of the learning, like the intentionality of education. ACTIVE EDUCATION AND SIGNIFICANT LEARNING To teach supposes an asymmetric initial situation, where a person owns some ability and/or knowledge and another one presents/displays a deficiency in that matter. Mark Bertolini follows long-standing procedures to achieve this success. From a commitment, under some type of relation and type of means, a person transfers her knowledge to another one.

This generic concept, exposed by Passmore (1983), Fenstermacher (1989) and accepted by Daniel Feldman*6 it avoids to need what type of action is the adapted ones so that learning takes place. Also, although the dominion of the knowledge on the part of the educational one considers an average facilitator, is not understood it like essential so that the student, devoid of the same acquires, it. No assimilation of volume of stored information is mere . A related site: len rosen barclays mentions similar findings. This process no it is synonymous of knowledge nor understanding. David Perkins and Tina Blythe, in his Gua for Educational *7, they describe the understanding like the possibility, beyond the knowledge, of being able to realise a number of activities that require a thought as far as the subject included; such as: explanation, generalization, application, presentation of analogies or illustration.

Training Factors

When the area of human resources develops jointly with the heads of other areas which is called the Annual Program of Qualification of the company, it faces the development of the obligatory phases that they sustained the success of the programs to develop in the course of the year. But it is the surprise, that when culminating the program detects that there were problems or difficulties in the development of the sessions. That step? , He is that the students were not motivated? , The exhibitor I do not let myself understand? , The schedules were not adapted. In some organizations they consider to the processes of qualification like a lost one of time and money. But the easy thing is to contract people who or know the subjects that must dominate the worker in their position, instead of to be teaching to people who estan total or partially desactualizadas. But that exists the risk that ” retiren” of the company once assimilated the knowledge and they handle with praxis the main points of its work.

Nevertheless this is not fault of the training process, exist in these organizations an injurious climate that, makes difficult coexistence between the objectives of the worker and those of the company. In important anyway, to know like people in charge of the area of human resources, that we must make to obtain a successful formation of the personnel. 1. – Obligatory Phases the success of the formation not only depends on the accomplishment of its four phases. Any program of formation without first salary is not due to initiate analyzed the needs of formation and identified salary the objectives concrete that are persecuted.

Later, ** In the third phase is necessary to design the program considering the fundamental principles of the learning is necessary to choose the formation method. Finally, the program would be evaluated to determine if the determined objectives have been obtained. 2. – The surroundings the supervisors, the companions and the organizativas policies create a climate that helps or makes difficult the transference of the learned thing to the job. ** Fundamental Principles of the learning are had to determine goals before beginning a program Which helped to direct effort to them and to motivate the employee. The use of deferential models or it practices and it activates are also important elements in the learning. For the education of a new task it must choose between the added method, that teaches the task without dividing it in subtasks completely, the released method, that divides to the task in sub tasks, or the progressive method, that teaches a component of the task and later it adds another one without stopping practicing the previous one. The best method depends on the task, according to which there is to decide if it is taught in a single session or distributed sessions.


The day that the Damin shepherd decided to challenge the orders of his superior, their problems began. Of a side, his companion of ministry felt that he had a contendor and he ahead, to his turn, thought that he was taking exaggerated steps to print changes a the congregation. – I trusted you and watches, you are in my against said to the shepherd director afternoon to him that they could speak in the office. – Simply I believe that the different things can be defended Damian. – Yes, but not of that way – its superior talked back and it again inclined to tacitly read the Bible, seating that the conversation had finished. The relation cooled off enough. Soon, they were not possible nor to be seen, except for the days of the cults in which necessarily they had to cross word. They did not spend two months before Damin, in spite of recognizing its tremendous error, was requesting the transfer to another congregation Pablo remembered time and time again to the apostle when it wrote: All must be put under the public authorities, because there is no authority that God has not arranged, so those that exist they were established by him.

Therefore, all that is against the authority rebels against which God has instituted. Those that thus comes will receive punishment. (Roman 13:1,2. New Version the International) Negative attitudes When we accompanied to a person in the ministry, it is necessary that we evaluate constantly if we are persecuting own goals or we subjected to the goals of the ministry. If our expectations prevail and I interest, without a doubt there will be no blessing. The subjection to the leadership, which without a doubt is the plan of God, allows that we advance. There will be no obstacle in our personal and ministerial development, demonstrating growth.


Fernando Alexis Jimnez simplicity identified its beginnings, like the one of many. A young person who just arrives at the church, demonstrates interest by the things of God and in its constant dialogues with its leaders it express desires to serve in the work. It never said not when one was to do something by the proclamation of the gospel. It even lost the account of Saturdays and Sundays that invested distributing pamphlets with the message of Good the New ones. – Encounter in Hugo Arming a believer to who we must promote to the leadership said in certain occasion the shepherd with the deacons.

It was assigned to the Dominical School, soon like president of youth and later like in charge of the service of hujieres. To this height, the minister to position returned to suggest: – I believe that the hour arrived to send it to study to the Biblical Seminary. They financed its race during five years. In that lapse it did not lose simplicity. It demonstrated good will in all whatever was entrusted to him.

It was first in arriving at the temple and the last one in retiring. The problem began when, concluded its theological formation, was ordered shepherd and indicated a definitive change in its form to behave. One became tyrant, it thought that all had to honour it as soon as it arrived at soothes of the church, it did not lose opportunity to make merit his title, got to think that it was more spiritual than others and it criticized to the hierarchic superiors in the denomination What takes to which it initiated a progressive but sustained growth, to lose of view the simplicity and humility that must identify a servant of Jesus Christ? Without a doubt to come off itself the hand of the Teacher. He is the owner of the work, our superior, that one that we represented.


The key words will determine the form in that our site will appear in the finders. These key words will identify to our Web site. They will be the wire on which our site, its structure will be elevated and contents. For this reason, always he is useful to count on tools of analysis of key words, that help to dissolve us which is adapted for our intentions. The Analytical ones of Google are an important source of intelligence.

Although the numbers of traffic are the main reference of almost all the webmasters when they watch Google Anlytics, this tool counts on much more valuable information. For example, it is worth the pain to watch the Sources of Traffic. Here we will find detailed from where the new visitors come who arrive at the site. When speaking of natural positioning, to know from where they arrive our visitors is fundamental. Puncturing in the Link Motor search, in the central part of the panel, we will accede in detail. The finders in which we are being more efficient, will appear initially. Clicando in it, we will see the entered consultations to arrive at our page. To learn to read this information is of extreme importance.

The first column is ” Visitas” , that shows whichever people to us arrived at our site through this term of searches. Although this isolated data, does not serve don’t mention it. For example, it imagines that has a particular consultation ” footwear for hombre” – that renders 1000 visits to him to its site. And has another phrase ” navigations of gamuza” – that derives 100 visits to him. At first sight, one lies down to think that most intelligent it would be to put all our effort in reinforcing ” navigations of gamuza” , if this he is one of our key products, since with ” footwear for hombre” well we would be positioned. But a so detailed analysis can reveal that this is not thus. What we must know is the global volume of both keywords, to know how to choose efficiently which will be our course of action as far as our strategies of positioning. It could be the case that ” footwear for hombre” it has a global volume of 1.000.000 of searches per month. In that case, to derive 1,000 visits to our site is only an insignificant percentage. Whereas ” navigations of gamuza” it has a monthly volume of 1,000 visits. Here, just by 100 visits, we would be monopolizing share important of the searches that month to month the users do of this term. It is clear, then, that our efforts will have to concentrate in ” footwear for hombre” , since we are only catching the 0,001% of the monthly searches of these words. Nevertheless, this is not the unique consideration that must be made here. Also it will be important to analyze as they turn better. But they will be reason for another one post.

Intellectual Capital Exercises

We see a possible example . NIC/NIIF Documents that will be generated Appearance of Reasonable value, that one that the market grants to him, the life utility of or analyzed or its replacement again TDV. – Test by deterioration of the value, calculating if the attributed value from an accounting point of view, is different from the reasonable value or market. That it happens if there are no reasonable criteria of market? is even applied the value that subjectively we understand that we must give him (value of use) Possible structure of the future Balance . The BAI (Benefit before Taxes) and Cuenta de Explotacin FINANCIAL VISION To establish the resulting financial vision of all the conducted operations, in synthesis to verify the image offered to third parties. Balance situation, precise and previsual to December Account of Operation, precise and previsual to December Comparative last three exercises of both previous documents Special observation of the Volumes of Business observed and its tendency as well as the one of the CMV (Cost Sold Merchandise) Evolution of the Expenses of Personnel, absolute and relativized to Sales OyA (Origin and Application of Bottoms) both enters last exercises and between first and last the present one. Analysis of the FM (Bottom of Maneuver) and the NOF (Operative Needs of Bottoms) Verification of negotiated indebtedness and its coincidence with CIRBE (*) banking.

Evolution of the financial expenses of the three exercises, in absolute form and regarding business. Analysis of the basic ratios of the three seen exercises, and their tendency. Treasury, PMC (period half collection), PMP (average period of payment), RS (rotation of stocks), ROI (Return on investment), Results BAI, etc. Analysis of quality of the assets, and its evolution Covers, reasonable Value Analysis of the Intellectual Capital and comparative report of its evolution Possession of data of direct competitors, and brief analysis of benchmarking Descriptive memory of significant facts Our report to the personnel It is our point of view, within the importance of the Communication, to practice the Descendent one, creating property pride and identification with the company at all the possible levels.

European Commission

The European Union seems more worried to fight the increasing influence of China in the African economy that in pressing the Sudanese government so that to the crimes and the violations of human rights in Darfur finish, a war that has summoned up 400,000 lives, according to the UN has recognized reluctantly, and has turned into refugees to two million people. Many Spanish newspapers have titled triumphally, after the closing of the summit, that the European and African leaders have signed a pact to promote the development and the democracy. Words. The fact, nevertheless, considers ” histrico” and one has even said that ” is had; passed pgina” in the relations between both continent. To pass page? They talked about perhaps to that the colonialism that harvested Africa in century XIX and two first thirds of only the XX is an evil memory? It does not seem so, bearing in mind that it has not been possible to sign commercial agreements, because the African countries have refused to once again accept the one-sided law: that Africa liberalized 80% of commerce of goods in exchange for anything, abrir Africa to European products without tariff some. Many of those products strongly are subsidized by the European Union, which allows to sell them to prices inferiors to its production cost. Dirty game, nothing liberal.

If Africa leaves to enter European products without tariff, resigns to much money, money to invest in education and health. And, please, we do not fall in the cheap and false argument that all the African agent chief executives are corrupt. There are them, by all means, but all are not Mugabe. In any case, we do not forget that many African dictators have been or are there, because countries of the European Union and supported them at the time to the USA. And sometimes still they support by action or omission. 30 years ago, the African exports were a little more 2% of the world-wide total, today as soon as they arrive at 1%. The president of the European Commission, Muddy the Durao Portuguese, has recognized who the present system does not work. He is already something, but nobody takes first step to him to straighten the historical injustice that has been committed and commits with Africa. The rich nations must repay to Africa, that simple.

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