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Month: July 2016

Professor Entrambasaguas Toledo

Professor Entrambasaguas Toledo

LOZANO CHRISTOPHER (1609-1667) “While walking who flees say more, who seeks not walk less.” Cristobal Lozano. THE VOICE OF CURIOUS LEGENDS Christopher Lozano is one of the funniest writers of the seventeenth. Apart from its many lyric poems, interspersed in the prose works, is of historical narratives, religious and legendary. The first is the David pursued (which consists of three parts), David penitent and great son of David’s most wanted, also in three parts, which represent the story of the prophet-king, following the biblical text, but with all sorts of digressions and anecdotes, mainly taken from the history of Spain. Similar new features offered Reyes Toledo, according to Professor Entrambasaguas inspired in the three most popular stories of Toledo at the time: that of Count Mora, and that of Dr. Alcocer Pissa. Also keep in mind those of Jimenez de Rada, Mariana Hurtado de Toledo. Intercala many curious legends: Cave of Hercules, loves Galiana and Charlemagne, the birth of Pelayo, and so on.

His novels are keen to occupy a middle ground between “court” to Zayas, and “copy”, to Cervantes. They are three series: Persecution of Lucinda, Loneliness and disillusionment of life in the world and The Angels. This title was suggested by a Serafina, whom he loved as a student Lozano. The most renowned and best, Solitudes, composed in the manner of Boccaccio, is composed of a series of short stories told in Guadalupe, for fun, while warning the reader. Cristobal Lozano and Sanchez was born in Hellin, Albacete province, the December 26, 1609 and died in Toledo on October 3, 1667. He studied at Alcala and traveled extensively throughout Spain.

After a priest, he lived in Valencia and was pastor of Lagartera, Toledo province, and held various church offices in Valencia and Murcia Hellin: cure treasurer, vicar and the commissioner of the Holy Cross in the town of Hellin and his party, Procurator Fiscal of the Bishop of Murcia, and Toledo was chaplain to the New Kings until his death. Lozano influenced many Romantic writers, such as skunks and Espronceda, with Spanish legends that are contained in his works. Lozano took Espronceda Your Student of Salamanca. Two examples of friendship of David pursued are drawn from the work of Thomas Cantimpre Bocuma Speculum Universale and exemplorum. A tale of the Thousand and One Nights is a similar case. This example was inspired to his legend Zorrilla Two generous men, and perhaps for the one titled The Talisman, contained in the book Vigils of summer. “Oh, human misery! Oh, poverty, always despised and dejected! There is a poor hand to help him up,” wrote Lozano, in the seventeenth century, many, yes, to help you fall. ” Francisco Arias Solis There was never a good war or a bad peace.

VAT Invoicing

VAT Invoicing

Sales tax, invoicing and deduction land communities VAT invoicing: A land community can before taxes only pull it off, if it is beneficiaries and the invoice also to them is addressed. Often fails an IRS deduction of an entrepreneur because the invoice receipt are formal requirements are met. If there are several persons in the context of an entrepreneurial company or community, it is particularly important that invoices to these community – and not to individual shareholders/Gemeinschafter – are addressed and the community as recipients of services is also referred to in the Bill. In the judgment of the Bundesfinanzhof by September 23, 2009, AZ: XI R 40/08, had a real estate community consisting of from spouses, who was the owner of a property, the same with a house built. The spouses had rented the commercial units VAT to other entrepreneurs. However, the husband has orders for modernisation and repair issued in his own name. Here he has but not disclosed, that he acts in the name of the company.

The invoices were addressed only to the husband. Thus the real estate community was not beneficiaries and also the Bills not to them were addressed – there is no entitlement to deduct is according to the Federal fiscal court. Often, advisors (accountants / lawyers for tax law) in such cases about a repair try to secure the right to deduct. This must be carefully considered and succeeds only in cases when can be made credible, that the community as a contracting authority is actually happened in appearance. If this is not the case, any accounting adjustments are ineffective and UStG trigger if necessary according to 14 an additional sales tax. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law (Bergisch Gladbach, Cologne area)

Chancellor Angela Merkel

Chancellor Angela Merkel

Sales growth of 7.2% to 267 million (previous year 249 million) achieved ebm-papst Landshut. Dasbayerische subsidiary of the group with a focus on heating and household appliances increased the workforce by 50 to 1,085 employees (previous year: 1.035). Completion is currently a Logistics Center for about 15 million. Leading the way in climate protection and sustainability for ebm-papst is Gerhard storm Headnote since the company was founded 50 years ago, that each product must be economical and ecological than the previous product. This the climate company with its GreenTech, selected by German Federal Ministry, Federal Ministry of Economics and DIHK philosophy sustainable the company translates into (). “We have started with the climate, even before” Policymakers knew how she should properly deal with this topic”so dog villages during the visit by Chancellor Angela Merkel on the ebm-papst stand at the Hanover Trade fair in 2013. Had to anchor more GreenTech within the global corporate group, ebm-papst trainees the “Every day is a GreenDay” drop action series. Learn more about this topic with the insights from Dry Harbor.

In the weekly change address locations from April 2012 topics and projects related to environmental and climate protection (www.greenday.ebmpapst.com) for a year. It is so successful that the campaign will continue. The start of the second round fell on 5 June 2013, the day of the environment of the United Nations. 2012, ebm-papst was recognized for his GreenTech philosophy with a top 3 ranking of the German sustainability award. Thanks to the comprehensive concept (sustainability in ecological, economic and social fields) managed the company in the category of “Germany’s most sustainable strategy for the future (Group)” in the top flight. Growth expected again in 2013/2014 for the current fiscal year 2013/2014 giving the ebm-papst group Sales growth of 6.5 percent to 1,437 billion. The expert for fluid technology in heating market segments, air conditioning and refrigeration, automotive/transport sees largest potential. Again, Asia will become the growth drivers.

Stuttgart Insurance Posted

Stuttgart Insurance Posted

Strong new business, stability and market share plus Stuttgart, June 29, 2010 the Stuttgart 2009 looks back on a very successful year. In the entire new business from current contributions and single premiums, the company generated EUR 86.2 million. This record represents an increase of 47.4 percent compared to the previous year and represents the company’s best new business results since 2004. The new entry current contributions amounted to EUR 33.1 million. Measured at the industry average, which suffered significant declines in this business area – 15.5 percent, could keep their prior-year level approaching the Stuttgart and showed only a slight decline of 5.6 percent compared to the previous year. The stability of this key figure is the result of the consistent focus of Stuttgart on the business with the current contributions. Here the Stuttgart in the year under review achieved a share of about 40 percent, the industry average was, however, only about 20 percent.

The gross premiums written increased with 424,7 million euro by 3.2 percent compared to fiscal year 2008. Particularly noteworthy is the positive development of new business in the field of traditional pension with an increase of 36.5 percent (market value of 14.6 percent), as well as the increase of financial statements at the classic base pension with a 68.8 percent (market value – 10.2 percent). As well, the BU Division of the Stuttgart gained 20.2 percent (market value of 17.6 per cent). But also new business in the area of occupational pensions were extremely positive: here was the Swabian insurer by 8.2 per cent to 92.3 million. The Stuttgart could increase overall significantly its market share.

Of Stuttgart in the fiscal year 2009 again succeeded, to position themselves in the decisive figures significantly better than the market: the equity ratio of the Stuttgart was 250,1 percent (market 192.1 per cent) and the net return on investments at 4.6 percent (4.2 percent market). The low Administrative expense ratio of 2.5 percent (market 2.7 percent) reflects the efficient administration at the Stuttgart-based insurance contracts. The declared total interest in the fiscal year 2010 amounts to 4.6 percent (market 4.2 percent). Including the final surplus and the participation in the revaluation reserve is about 5.3 per cent, also well above the market average (calculation base: model case Assekurata) and the high financial power of the Stuttgart 2010. This was “confirmed rating for exceptionally strong capitalisation. 2009 from the renowned rating agency Fitch with A But also in the 17th company rating of the map report, the Stuttgart in the m-rating of German life insurers in the year under review again impressed with longtime very good performances”and received the industry’s coveted mm”-seal. ” Despite the still tense market situation as a result of the economic and financial crisis, an exceptionally successful business year 2009 concluded the Stuttgart. The positive Results once again confirms the Stuttgart in their strategy, by collaborating with free agents and brokers with a range of competitive, consistently to put top – rated products quality. Paired with a solid financial strength this is the basis for success today and in the future of the company.