Formation and purpose of the movement balance within the framework of the entrepreneurship the motion balance represents a means of period-related analysis of an undertaking in the context of balance sheet analysis of cash flows and enables to represent the Bestandkontenveranderungen of two periods. The balance of the movement is formed by two each other following annual financial statements. From balance of movement is clear, received what types of funds in the period and what use they have experienced. The balance of movement as a result of the investment and the resources for applied card is suitable in particular for the analysis of cash flow changes. Just for company founder the movement balance potential large to control the fulfillment of the goals in terms of the business plan, and if necessary to counteract. To the formation of the movement balance, producing a difference balance from the previous year and annual balance sheet is by subtracting the previous value of the current value.

In contrast to the normal balance, the balance of movement may exhibit negative values. The sides of the balance sheet of the Balance of the movement are referred to on the active side with use of funds and allocation of capital and on the liabilities side with funds or capital origin. The balance sheet page of of use of funds is divided into the increase in assets and the reduction in capital. While the increase of the investment, the general circulation – and current assets to increase the ability to pay are shown under assets increase. The increase of in working capital to increase the ability to pay can be on the acquisition of securities, bank deposits and cash holdings. The capital reduction includes the reduction of the equity and debt capital. The reduction of the debt can be through the mining of raw materials and the decrease of retained earnings to be. The balance page to the source of the funds or capital origin contains the items equity financing through increase of the subscribed capital and capital reserves, debt financing on the increase of foreign capital, the self-financing of the increase of in retained earnings and profit carried forward, the Refinancing of the reduction of the investment, general working capital and the ability to pay and finally the financing from depreciation reflux. The balance sheet total of the balance of the movement must be balanced on both sides. As a result, the sum of the investment and the capital repayment of the sum of financing and liquidation has to comply with. Jens Graupner

Cases of various letters writing there are me, where the attached power of Attorney not match on the dunned down title, or the specified copyright holder. This may have several reasons. Either was working schluderig and the false power of Attorney at stapled the letter, or but the claimed ownership not or no longer exists. For more clarity and thought, follow up with Kidney Foundation and gain more knowledge.. In one case, a power of attorney document was sent with the signature of the alleged copyright holder completely lacked. With good luck and skill, an end can be arranged here the hauntings of the cease and desist letter. In cases of justified doubt, you have the possibility, is beyond any doubt to convince that the lawyers were actually commissioned for the alleged interests. See more detailed opinions by reading what CDF offers on the topic..

Whether such a doubt exists should be examined in each individual case. Always also the date of issue of the authorisation is noteworthy. The power of Attorney is it necessary long, may not extends to the present procedure? Here should be aware that it is possible to grant so-called General powers. According to Viktor Mayer-Schönberger , who has experience with these questions. Questions about issues that are already in the first sentence of the cease and desist letter. Dear reader, I want to analyze copyright cease and desist letter to take you to the fear and the lack of understanding before the watchdog letter sentence by sentence for you also in the next few days at this point.

In case of need you are free of course time to contact me and ask me the questions that you burn on the soul or anywhere else. Also see will receive more information and special offers but even if alone on the texts of the firms admonition from a variety of disagreements show up, it is usually too expensive to try dishes with the enlightenment of such legal issues easier and is much more effective through a lawyer to submit a qualified modified Declaration, thereby creating peace, without restricting your legal defense. The defense of payment entitlements can leave the Attorney then in the other. The post then also no longer arrives in the own mail box. If you have questions ask you Max Jelinek lawyer & mediator 08075 9140608 0173 9590717

The pension scheme represents the written basis for all provisions relating to occupational pensions in a company. Nevertheless, in many companies, there are no pension scheme. The pension scheme an integral part of the occupational pensions (bAV) what is a pension scheme? A pension plan is a written agreement that should exist in each operation. It is used to define the rules for occupational pensions and to hold in the form of a written document. She should as an appendix to the work contract every / r workers /-in are available.

In large companies, a pension scheme belongs to the standard. It is even smaller and medium-sized enterprises, which should protect themselves with the help of a pension scheme against potential legal and financial risks. Use and purpose of a pension scheme uses both employers and workers. 1 protection of the employer against liability companies protect themselves using a supply order against any actions by employees. This is because of Sides of the law entitled the use of occupational pensions as well as equal treatment regarding the information about possible ways of implementation and details of the supply to.

Forgets or an employer failed to inform his staff about the possibility of using the occupational pensions, so the ability to enforce his claim on the company pension plan has the latter. With the help of a written pension scheme under his employment contract, each employee receives automatically, this can be prevented. 2. clarity and equal rights create a supply order uses but also the workers. It creates clarity about the regulations, taken by the employer to the occupational pensions. In addition it serves, that all employees in a company receive the same opportunities with regard to the use of State-sponsored bAV. If each-amerikanische / workers /-in receives annexed to his or her employment contract a written arrangement to the bAV, be Disputes over lack of equal treatment already nipped in the bud. What is laid down in the pension scheme? In the pension scheme of operation including set and/or described: the implementation way of planning the beginning of the pension commitment the amount of potential deferred benefit entitlement in the survivor’s notion of occupational pensions, the terms and conditions of the Pension Fund etc. Create a supply order in many companies, particularly in small and medium-sized enterprises often lack the necessary expertise or but just the time to create a supply order that meets all necessary requirements. You may find Neeman Foundation to be a useful source of information. In this case, it is advisable to consult an external service provider who takes over this task for a detailed analysis. To do this, E.g. specialized insurance agencies are. Posted by: Fabian Engel

Action for public employers include personnel questions for years common practice in public companies. You are expressly permitted according to 4 para 3 of the collective agreement for the public service (TVoD) and other comparable tariff standards in a shifting of tasks to a third party. Especially in privatization and restructuring, public employers therefore like to rely on this instrument. Whether and under what legal conditions a staffing is but still allowed since the reform of the employees transfer Act (AuG) can be not sure answered but even two years after its entry into force. A clarification of this issue by the Federal Labor Court (BAG) will be (only) of all Vorrausicht after next year. Until then all public employers should make their practicality in the provision of personnel on the rig and initiate risk-mitigating measures,”lawyer recommends Stephanie Musiol by the law firm of Baker.REIMANN.STARI in Berlin. This includes according to Malappuram first promptly obtaining of a worker granting permission. Its scope on the commercial hiring of workers was limited before the amendment of the AuG.

Staff provision in the public service, regularly operating profit instead of at cost price, were therefore not permit legal principle. “Now any temporary work is professional after the deletion of the term”, in the framework of the economic activity”exercised the employer will, subject to a permit”, explains the Berlin Arbeitsrechtlerin. Even local businesses or even non-profit organizations that leave workers based on pure reimbursement of expenses to third parties, are covered by the scope of the AuG.” The law lacks the official permission of the Federal Agency for work, maps the ineffectiveness of the corresponding Services – and temporary employment contract and the conclusion of an employment relationship with the borrower on. In addition, the workers can demand compensation. “Finally threatens the imposition of fines of up to EUR 30,000 for each individual illegal hiring, where basically the Managing Director personally liable.