Symposium: has charitable status right 2013 on the 9th and 10th December Berlin, 18.11.2013 – for Board members and senior staff of non-profit bodies, for donors from federal, State and local authorities and others on the topic interested the municipal education factory e.V. again in 2013 the specialist conference public interest law in the program. On December 9th and 10th, experts on the subject come together in Berlin and assess the impact of recent changes in the tax law and nonprofit – together with executives and employees of associations, authorities and concerned bodies. It aims to convey basic knowledge of the law within the framework of the Conference, to discuss the current case law and to provide assistance for many contentious cases from practice. In particular where advice centres, care and babysitting services, the rescue service and ambulance as purpose companies are organized, it may cause decisive changes in the next few years through legislation. Because of the Bundesfinanzhof has decisions least restrictive about the application of the reduced tax rate for these organizations.

Business operations, which have designed their activities within the framework of a VAT tax, are affected by drastic changes. Recently the Bundesfinanzhof again tightened the requirements for such a tax so that this massive tax arrears may threaten. Who can benefit from the VAT exemption in welfare care, can also be affected – the European Court of Justice last detected the unlawfulness of their Europe. Not to mention the recent charitable reform has”more volunteering strengthen law, that benefits for only a few a few non-profit legal entity in the reserves out installed. These were bought but for the mass of non-profit organizations with the tightening in the proof of the need for help. The variety of these developments cause uncertainties for charities the clarification is needed. Not to lose tax benefits and in order to compete in test practice it for charities of particular importance that all current rules and the practical application of tax and charitable status laws to know here is the Conference of municipal education work, e.

Study of the FELTEN group: majority still inadequate conditions to the analysis of the performance values of the boardrooms of the manufacturing companies expect a controlling of production processes in increasing measure, but this not the necessary conditions according to a survey of the FELTEN group mostly still exist. Often lacking in particular methodological procedures and technical support, also the performance measurement systems are often inadequate. “Although the production in the past is not entirely come out without a controlling, it was however neither systematically nor consistently and with depth of possible today”, explains Werner Felten, Managing Director of the FELTEN group. A control function was more based on the previous selective approaches, while controlling production represents an analysis and control instrument according to today’s understanding to the optimization of production conditions. It derives from methods, which have already established themselves in the business processes.” So it is not surprising also that in more and more Company management a meaningful and effective production management expected. In almost every third case this requirement already exists, 19 percent of the over 200 production managers surveyed must deal only for a short time with this topic.

Another group of 22 percent but already senses that it is brought to them. However, the necessary conditions are only rarely, to perform a systematic controlling of the production. Not once every fifth manufacturing company is fully capable to do so, the others can realize this requirement only with different restrictions or not at all. Especially lacking in three out of five cases in technical assistance and analysis methods, to measure and evaluate for optimization measures the performance of the production. Similar to often lack an adequate performance measurement system. Half of the respondents but also admits that in the production management has not yet sufficient controlling powers exist, partially also the benefit of controlling production is doubted and it lacks its acceptance among employees.

In addition, 40 percent of the production manager lead that they would have staff resources for controlling tasks enough. In this point, Felten but sees a significant miscalculation. Modern total productive management solutions automatically detect all the production process data and generate automatically individually defined reports, therefore a production management generates no significant additional cost,”he stressed. Because the idea of TPM is precisely to determine the cost-effectiveness of production and to make it possible, targeted to exploit resources and optimize machines and systems. The early identification and elimination of production errors include to increase overall productivity.”

It was not to toa that the first city to be conquered by this brave man of God was Jeric. To conquer this city demanded faith and effort on the part of Joshua. It imagines, the invincible ortaleza most powerful and of that time was Jeric and nobody dared defies it and to collate it; in the same way today, no nation if atreve to defy and to collate the United States, except the insane person of the Osama Bin Laden! But Joshua was not wild, therefore he was under the command Mr. of the battles and the victories: ' ' You he is WAR MAN; you it is its Nome' ' (Ex.15: 3). The effort, this as step, are requisite necessary in the life of all brave of God.

Mr. cannot deliver great conquests for who does not strengthen itself in the battles: ' ' We cannot of the moleza in the presence Mr. of the battles; it does not enter in a battle with frouxos' '. The Generals who had left its names registered in annals of the historio, had counted on the efforts of its soldiers to win the battles that they had stopped against its enemies. Our Great General powerful e, Mr.

Adonay-Nissi, also count on our effort in the battles! ' ' &#039 Has good Spirit; ' Talking certain occasion with a Doctor, it said me: ' ' A discouraged person lives only with 50% of its force; the majority of the patients who enter in deaths in the hospitals is those that lived desanimados' '. But encontrapartida, a patient with good spirit has 80% of possibility of being restored! That is a fact evidenced for the proper medicine. It was not by chance that God said for Joshua: ' ' It has good nimo' '. It knows that an livened up soldier to you, or with ' ' good nimo' ' it can make very in the battlefield.