Active Units

In the Iran, the radical forces of the regime choose their faithful still more careful from Iranian media as roozonline report of a further restructuring of the Bassij, considered radical and relentless support of the regime. Because not all units have shown the desired use of the merciless, is now sorted. Mohammad Reza Naghdi commanded the paramilitary Bassij. “Mid-April, he announced a reform of the financial flows of the various Bassij units: each Bassij unit receives a support which is in direct proportion to the number of their members.” “He distinguished between”active”and”inactive”Bassij members and added: the definition for an active Bassij Member has changed.” “Naghdi announced changes in the Bassidschigesamtstruktur, which probably includes the exchange of experienced commanders by young executives: older and more experienced Bassij members need to take a step back and act as a consultant.” In addition to “regular police forces, security forces and revolutionary guards, known as Pasdaran, the regime has also special units of the Bassij, such as the day of Ashura last summer” and Al-Zahra “brigades, used against the demonstrators. “” The commanders seem to have been not satisfied to be using some Bassij units and make a rebalancing now, by their members in Active “and not active” divide. “” “The clarification in this matter was on the foot follow Naghdi: from now on, someone is considered an active” Bassij Member, on programs such as the Salehin program “takes part, makes the continued for at least three hours of ideological training and at least 12 hours per month on a Bassij base works.” “The Salehin program” includes ideological, military and political sequences and connecting to the regime and the Pasdaran. The Bassij Commander mentioned only the two principles according to which in future the subsidies be distributed: member number and degree of the Activity.

About the exact amount of the grants Naghdi stated nothing, he gave only an increase of 19% compared to the prior year. Hassan Taeb, the predecessor of Naghdis, is known that had increased the budget for the Bassij from 2008 to 2009 by 200%. Khamenei himself had decreed last autumn put the native Iraqis Naghdi to the top of the Bassij. Helmut N. fork

UStG Small

An option to the sales tax is often in issuing credit, a small business owner, there is uncertainty about whether separately stated sales tax within the framework of a grant of credit to a small business owner the option of the small entrepreneur gem. 19 UStG is exercised. Example case: A doctor agrees to do so, in the waiting room of his practice to set up TVs (mostly leased) a customer, on the advertising for the products of this principal is sent in addition to General information about the practice and news. The doctor receives a remuneration which he falls due to the low sales UStG under the small businesses scheme of section 19 for this performance. Billed by means of granting of credit by the purchaser (recipient). Here arises the question whether the VAT option this can be exercised, that the contracting authority issuing the credit under separate disclosure of sales tax. Solution: The right of option in a small contractor pursuant to section 19 para 2 UStG can not by the Beneficiaries are exercised separately designated VAT in a credit. Refraining from the non-collection of sales tax in the framework of article 19 paragraph 2 UStG is a reception poor Declaration of intent of the small entrepreneur to the tax office. The waiver may be implied, for example, by submitting a pre-registration or annual tax returns. However, the separate presentation of VAT invoices is not sufficient (cf. FG Baden Wurtenmberg, judgment of 26.07.1991, case 12 V 3/91, EFG 1992, 46, rough/Durr guardian, UStG-come on, 19 RZ. 63/64). Recipient of an invoice is the beneficiary and not the IRS. Thus the separate presentation of USt in a credit not enough to exercise the option of the small entrepreneur, because recipients of credit is also not the IRS. Gem. 14 UStG N.f.. entrepreneurs must be the credit evaluator controller. The exhibition of a credit must be still agreed. Whether VAT should be shown separately, can, however, must be not, be governed by the agreement. A scheme makes sense, especially since the issuing company often don’t know if the party falls under the small businesses scheme. Is VAT incorrectly separately, so the consequences of 14c enter par. 2 UStG. The small business owner owes the incorrect assigned tax. He wants to avoid this, disagree with the small entrepreneur of credit ( 14 para 2 sentence 4 UStG). The contradiction causes that the credit will lose their effect as a Bill. With regard to the consequences of 14c para 2 UStG is to distinguish whether the separate card through the credit issuer with the credit recipient was agreed. The separate statement was agreed, the credit recipient has to be attributable to this. Alone with the contradiction the result of 14 c para 2 UStG is not eliminated. Rather the other prerequisites of 14 c must be para 2 UStG, i.e. the credit recipient must pay for the tax and may apply for the adjustment to the tax office. The tax is It only refunded if the risk of tax revenue has been removed. This is the case, if the financial Office of the credit recipient receives the news of the financial Office of the issuer of the credit, the credit issuer has asserted no deduction from the invoice or the claimed input tax has paid back. The card was not agreed, so this is also not attributable to the credit recipient, causes the opposition gem. 14 para 2 sentence 4 UStG that the effect of the Bill from the point of view of 14 c immediately eliminates UStG. Ingo Heuel (lawyer, accountant, lawyer specializing in tax law) in Bergisch Gladbach (Cologne area)

Ergonomic Hazards

Resources human HR Press the Ministry of labour and welfare of the Xunta de Galicia is developing a risk map in this autonomous community in order to define more precisely the lines and actions which the regional Executive should continue to reduce the accident rate in this area and establish priorities for preventive action. To make this map, the Galician Institute of safety and occupational health (LABORAL) starts this month a campaign involving more than 100 companies, which must fill out a questionnaire in order to know the presence of this type of risk therein and evaluation and the preventive measures project will be developed in several stages, so that it will act in the various sectors of activity. In this first stage, the companies belong to economic activities such as assistance in residential establishments, services to buildings and gardening, textiles, manufacture of motor vehicles, trailers and semi-trailers and trade activities to the by minor, except of motor vehicles. The initiative runs until the year 2013, extending to other sectors. The LABORAL will prepare a report for each enterprise with conclusions on measures to implement corrective in 2011 were recorded in sinister 10.709 Galicia labour for such disorders.

The sector where most were recorded was services, with 48%, followed by industry, 30%, and the construction, 17%. 72% Of those affected by this type of claims. The Xunta de Galicia last making a map of chemical risk, which will be ready by the end of this year, designed to detect the chemicals most commonly used and the sectors involved, in order to detect and prevent occupational risks. The Minister Beatriz Mato, announced during the closing ceremony of a conference organised by the Association of industrial metallurgical Galicia (Asime) in Vigo, in which explained that the risk map will allow to define in a way precise products and sectors, and help to properly orient the policies of training, information and control. In the document, which is being prepared by the Instituto Galego de Seguridad Saude labor, collaborate more than 180 companies in Galicia, as well as the joint deprevencion of Asime service, and it has been agreed within the framework of the Strategic Plan on prevention of labour risks 2011-2014. Aspects that will pick up the map include new methods of assessment, or the new regulations for the labelling of products, so it will serve as a guide fully updated for businesses and workers. According to Beatriz Mato, this document will serve to correct assessment of risks rigged to the presence of chemical agents, and for the design of preventive measures.

Inspection on the day of Asime participated the head of the Provincial inspection of labour and Social security of Pontevedra, Jose Maria Casas de Ron, who explained in detail the protocols of action that employs in order to control accidents and occupational diseases arising from exposure to such agents. Asime, through its joint prevention service, has been involved in raising awareness and study of this problem. In 2010, this Department undertook, with the support of the Ministry of labour the Estudo two chemical contaminants fisicospresentes no sector metalurxico of Galicia. The Department of RINBER lawyers, lawyers specialized in compensation for accident at work claim, suggest that always has been with the advice of a lawyer specialized in occupational accidents.


Pedagogical formation III. Playful formation the decision of if allowing to involve in the infantile magical world would be the first step that the professor would have to give. To explore the universe infantile demands of educator theoretical, practical knowledge, capacity of comment, love and will of being partner of the child in this process. We professors can through the infantile playful experiences get important information in spontaneous playing or guided playing. These discoveries can define criteria such as: The duration of the envolvement in one determined game; The abilities of the involved players; The degree of initiative, creativity, autonomy and criticidade that the game provides to the participant; The verbalizao and language that follow the game; The degree of interest, motivation, satisfaction, apparent tension during the game (emotions, affectivity etc.); Construction of the knowledge (reasoning, argument etc.); Evidences of social behavior (cooperation, contribution, conflict, competition, integration etc.). The application of games, tricks and toys in different situations educational they can be a way to stimulate, to analyze and to evaluate specific learnings, abilities and potentialities of the involved children.

In spontaneous playing we can register the playful actions from: comment, register, analysis and treatment. With this, we can create for each playful action a data base on the same, subsidizing of more efficient and scientific form the results of the actions. It is possible also to make the mapping of the child in its playful trajectory during its experience inside of a game or a trick, searching of this form to understand and to understand its action better and to make safer interventions and disgnostic helping to the individual or the collective one. The information gotten for spontaneous playing allow to diagnosis: Interesting ideas, values and necessities of the collective one or the individual; Period of training of development of the child; Behavior of the involved ones in different playful environments; Conflicts, problems, values etc. With this we can define, from a multicriteria choice, the adjusted playful actions more for each involved child, thus respecting the basic principle of individuality of each human being. No longer to play directed can be considered challenges from the choice of games, toys or tricks determined for a responsible adult or. These guided games can be made with clear intentions to promote the access the learnings of specific knowledge as: scientific, historical, physical, aesthetic, cultural, natural, moral mathematicians, linguistic, etc. and one another intention is to help in cognitivo, affective, social, motor, linguistic the development and in the construction of the morality (in the values). According to professor ALMEIDA (1987) the playful education can have two consequences, depending of or being badly used well: I. the playful education can be a weapon in the hand of the unprepared professor, weapon capable to mutilate, not only the true one.