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The seminar program is aimed at practitioners from industry, auditing and… The globalization of the world economy does not stop even before the balance sheets. The international financial reporting standards (IFRS”) and international accounting standards (IAS”) have in recent years become the relevant accounting rule for internationally operating companies. While until the beginning of this millennium the accounting requirements of IAS was primarily were driven from mainland Europe, this expanded in 2002 with the engagement of the Anglo Saxons to standards of financial reporting (IFRS). Today there is, with the exception of the United States, in almost all countries to create the requirement for listed companies their financial statements according to IFRS. Frequently Robotics has said that publicly. This commitment for the next years is also aiming for the United States. However, the IFRS are not only a topic for listed companies.

More and more innovative medium-sized companies create their balance sheets according to the IFRS. In some countries such as Britain or the IFRS have completely superseded even the national accounting regulations Netherlands as well as in many Eastern European countries. Germany is somewhat more hesitantly on the road in this development and has approached since 2010 his national degree requirements by the accounting law modernisation Act (BilMoG”) at least the IFRS. IFRS differ in many areas of the German accounting according to the HGB. In its primary orientation, the IFRS reporting to investors, so equity investors, turn off.

Objective is therefore the representation of the true value of the company and the possibility of deriving from future income and Cash Flows. The HGB, however, focuses more on the lenders. Predominant accounting principle is to apply the precautionary principle with the target as low as possible for assets and liabilities as high as possible. Differences between HGB and IFRS poses in various areas. For example the capitalisation of development costs meet the criteria is so IFRS requirement. According to HGB, this was even forbidden to the BilMoG front of, after the BilMoG, it is at least allowed, where exploitation of this electoral law in practice is rather paltry fails. Also the accounting provision, a very effective under HGB means to the creation of hidden reserves, is subject to stricter requirements in terms of the approach, but also the amount of the provisions according to IFRS. Thanks to the annaherung on the IFRSs through the BilMoG in Germany, assign higher equity comparison printing of benchmarking with listed companies, as well as the need for, is also in the future by the increasing importance of IFRS, especially for small and medium-sized companies in Germany to go out.

No longer it is necessary to suffer more pain caused by the overweight. Today the obesity no longer must be an impediment to follow with your daily activities, now the gastric sleeve will avoid that you suffer by diseases caused by an excessive feeding. At the moment, one of the best options is considered, since it is a safe operation and of very good results. The gastric sleeve is realised through laparoscopa which turns into an operation of few indirect effect and a recovery without complications. If you would like to know more about Toshiba, then click here. One is in charge also, to turn to the stomach in the form of tube and to do this way that the size of the stomach is reduced remarkably, following the characteristics of the patient and their needs. In subjects of the anesthesia, the process to follow with the gastric sleeve is not a greater preoccupation, since being useful than no longer the risk level of previous years exists, operates anaesthetising the patient of general form so that it does not have any type of annoyance during the process. At the time of cutting the stomach a called hormone Ghrelina is also eliminated that without her the patient feels less hunger and the anxiety goes away to eat. It is as well as the gastric sleeve has left satisfied many people. Original author and source of the article

Brands such as Ed Hardy, amplified, affliction, Christian Audigier, true religion, Seven Jeans, Crystal rock up to 70 per cent in the price lowered Brandlots.de best is not only the first address, but now also officially Germany’s shop for fashion 2009 when it comes to the hottest styles in the cold days, “(source: styleranking.de). Now many parts and pieces from preceded collections ice cold up to 70% reduced! Because crashes every price thermometer to Arctic temperatures. Delivery within Germany as usual shipping. More information is housed here: Peter Asaro. With designer brands like Ed Hardy, Christian Audigier, Smet, George Gina & Lucy, Seven Jeans or 7 for all mankind, true religion, DOM rebel and many more for women, men and kids something. There are shoes in the winter sale starting at 39 euros, shirts from 49 Euro and hoodies from incredible 99 euros. Now, it’s nothing like out of the springs and strike while the parts are still available! Brandlots.de your V.I.P FashionStore..

This is the story of the experience of diet raw vegan of Steve Pavlina, as he tells in his personal development blog. Visit Andy Florance for more clarity on the issue. Adaptation the detoxification period lasted about two weeks. Symptoms included bad breath, colds, headaches, drowsiness, mental confusion, problems of concentration, low libido, and an unsustainable up-and-down in my emotional state and alert. It was not until day 14 when I started to feel consistently well on this diet. Mental adaptation was much harder than the physical setting. Get all the facts and insights with Ali Partovi, another great source of information.

Even during the last week of the trial, it was difficult to put me in accordance with the amount of food that should be eaten each day. For example, the first day of the test I ate almost 4 kg of food, and the next day my scale marked that it was weighing 1,300 kg less. It is difficult to get used to that. Challenge this test seemed to me extremely challenging. It was, by far, the hardest 30 day trial which has made so far. Somehow became more easy after the first week that I got used to make me raw foods and to eat large amounts of food, but I still found it required a high level of self-discipline kept therein. It may be that by having transitioned so abruptly instead of more gradual changes over the years.

Diet raw vegan in general I liked the raw meal in this diet and I didn’t have too many problems with the variety, although making this test in the winter when the availability and quality of fresh production is not the best. I noticed that my desire for sweets decreased tremendously and was completely satiated for sweet fruits. Even when I returned to the food cooked after the test, I had no desire to eat anything besides fruit candy. Sometimes I felt overloaded with all the sweetness in this diet, but in general it wasn’t so bad.

Every morning we begin with a hot cup of tea or coffee and a sandwich with butter. Everyone understands how it is useful, but not all oil is useful. In stores a lot of different butter, which of them useful. Real butter must contain 82.5% fat and more all with lower then no oil. The fewer additives in the butter, the better. All dyes and emulsifiers, preservatives replace natural oil base, and the more additives, the less benefit in the butter. That oil has kept all its useful properties it is necessary to choose and keep. When choosing a butter note packaging.

Buy oil, which is packaged in foil. Such packaging does not lose vitamin A, which is contained in the oil. It is necessary to abandon oil wrapped in paper. Store butter in the fridge better. That oil is not recruited odors from the refrigerator, store it in a carnival. You can also butter short duration stored at room temperature, then oil should be put in a carnival made from materials that do not miss sunshine. Do not use the carnival glass as they pass the sun's rays, which takes the oil vitamins. If all the same oil stood in the sun and outdoors, should not be used in food sectors, which have become dull and yellowish.

Today I bring you this delicious and easy recipe flat with sauce of red wine and homemade onions, an excellent choice for learning to cook recipes easy and enjoy with the whole family. This recipe is for 4 people. Ingredients for the recipe of flat with red wine and homemade onion sauce: 4 good size double flat 2 tablespoons olive oil Salt and pepper to taste to the sauce 1 tablespoon butter 1 cup ocaneras onions 2 tablespoons sugar 1 cup red wine 2 sprigs of Rosemary 2 tablespoons red wine 1 tablespoon cornstarch salt and pepper for accompanying mashed potatoes with garlic recipe preparation of flat with red wine and homemade onion sauce: in a large skillet gilded the flat in batches; We moved them to a Tin to oven and carry them to the oven to finish cooking. In the same Pan put butter to melt and add ocaneras onions. We caramelizamos with the help of a bit of sugar and then add the red wine. We leave at high temperature by scraping the bottom of the pan with a spatula. We got the temperature of the sauce and leave to reduce, by adding a bit of Rosemary for flavoring.

When this meat ready, we again raise the temperature of the sauce, we untied the cornstarch in a little more than she came and we add when East boiling to thicken. Add salt and pepper and ready. We serve our dish by putting mashed potatoes with garlic, the flat and above the sauce with onions. Homemade onions recipes are some of my favorites, I invite you to visit my recipes and delicious recipes easy to enjoy as the glazed onions and the sauces for meat.

'Bad light does not exist. " — Ernst Haas' photograph is available wherever there is light. " — Alfred Stiegliz 'Not everybody trusts paintings, but everybody believes photography. " — Ansel Adams' Good picture, like a good hound – a mute, but expressive. " — Eugene Atget 'photo – it is not sport. It has no rules. Everything must be tried.

— Bill Brandt 'main tool of the photographer – his eyes. It may look strange, but many photographers prefer to use the eyes of other photographers, past or present, instead of their own. These photographers are blind. " — Manuel Alvarez Bravo Alfred Stieglitz – A Venetian Well, 1894'Konechno, is luck. " — Henri Cartier-Bresson 'Good luck – the best teacher attentive photographer. " — John Szarkowski 'I am paying for luck. This means that everyone is a creator of his fortune – to take the correct position before the right subject at the right time, in the right light. " — Michael Yamashita 'Which one of my favorite pictures? The one that I'm going to do tomorrow.

" — Imogen Cunningham 'If I knew how to make a good photograph, I would do it all the time. " — Robert Doisneau Alfred Eisenstaedt – Life 'If the image is not shocking, it is nothing. " — Marcel Duchamp 'With camera in hand, I do not know fear. " — Alfred Eisenstaedt 'stare. This way of training the eye. Gazing, listening, watching. Die knowing something. You are not here long.

Before sharing my views with the intention of responding to this question, I went to Wikipedia to begin to get some definitions about this idea. I began to seek the meaning of motivation which is defined there as: the causes that move the person to perform certain actions and persist in them to their culmination. Different schools of Psychology have various theories about how motivation and its effect originates in the observable behavior. Motivation, in a nutshell, is the willingness to make an effort to achieve the goals of the Organization, conditioned by the ability of the effort to satisfy some personal need. And coaching is defined as: in the business environment and personal interactive and transparent process whereby the coach or coach and the person or group involved in that process, seek the most effective way to achieve the objectives set using its own resources and abilities. In my experience working with organizations recognize that you for a large number of leaders the motivation their equipment and their own, they have a very important value given its incidence in management that develop.

And that importance is multiplied when it comes to the motivation of people in the Organization, working in contact with customers. I don’t want to dwell on this occasion to talk about all the factors that have influence on the motivation of our people in the contact-center, but on the possibilities that are opened from individual and group interventions of coaching with focus on motivation. As coach understand that motivation is a result – that we can even measure. Result of what? A series of actions that mainly individuals and the Organization are carried out directly, and also all what people observed, say, say and think about what you can or cannot motivate their behavior. In my opinion the motivation is not something that happens or not happens, as most people tend to see as it is a consequence of the decisions we make in reference to it. .