Friday, December 31, 2010

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Happy year 2011!

Hello everyone

With my recent fatherhood, I had almost free time to write some lines in this blog. Nevertheless, I wanted to share with you the tremendous joy that I feel in this first month of my two children, who are a true gift from God.

Therefore, I ask you personally to 2011 I ask that at least half as good as in 2010 we left. Professionally, in 2011 ask that companies continue to soar and confidence returns to markets. We have to work hard, but we will succeed.

Happy New Year to all. And never forget to order to win a World Cup on July 11, 2010.

Greetings from the idyllic village of Maracena, Manuel Rejon

Monday, November 22, 2010

Twins Congratulation Message

Taxation of cooperatives: Cooperatives land are subject to the requirement of documentation of transactions? How

Hello everyone

binding
Consultation V1970-10, September 10 2010, responds to the above referred cuestón: agricultural cooperatives are subject to the documentary requirements set out in Article 16 of the text of the Income Tax Act, despite being under Law 20 / 1990, December 19 on Taxation of Cooperatives?

We will answer as a summary. Article 15 of that Law 20/1990 states that the operations conducted by the Cooperative with its partners in the development of its social purposes, is computed by market value (art. 15.1), although when treating of users and consumers cooperatives, housing, agricultural or those which, pursuant to its bylaws, perform services or supplies to its members, shall be counted as price on the fact that he had made , provided no less than the cost of such services and supplies (art. 15.3). Here's variant of market value.
In this case, this rule Special prevails over the general, so that:

"It will apply the provisions of Article 15.3 of Law 20/1990 although, in general, Article 16 requires valuing TRLIS value market all transactions between related parties

(Although, for the purposes of Article 16 of TRLIS, will be considered related parties an unlisted company and its partners when the participation of in society it is less than 5 percent).

IN CONCLUSION: as these operations are valued at the price agreed between the parties, or at cost if lower, and not by market value, shall not be applicable documentation obligations.

Greetings from Granada, Manuel Rejon

(pictured: Agricultural Union Pinell de Brai, Tarragona, source: http://recursostic.educacion.es/bancoimagenes/web/ ) Read more

Monday, November 15, 2010

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loan account for a zero interest rate by a public subsidy? (BOICAC No. 81/2010 Visit 1) New accounting standards

Hello everyone

edirectivos In the blog I posted the post dedicated to the accounting of loans whose interest rate is subsidized, with the link:


The solution to the case study is in the area of \u200b\u200b"Resources" edirectivos.

Greetings from Granada, Manuel Rejon

Wednesday, November 10, 2010

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cooperatives in Spain (October 2010): own funds ajenizados "Step

Hello everyone

edirectivos In the blog I published the post with the title above outlined. This is the link that you must press:

http://www.edirectivos.com/blogs/171-Manuel-Rejon-Lopez/11-11-2010/1050-Nuevas-normas-de-contabilidad-de-cooperativas-en-Espana-octubre -2010-funds-own-ajenizados

contains a simple case study to understand the importance of policy change.


Greetings from Granada, Manuel Rejon

Wednesday, October 27, 2010

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public information Draft Order approving the rules on the accounting aspects of the

Hello everyone

From the day October 23, 2010 we have 15 days to comment and to put down, if any, to ; Draft Order cited above, and which I am attaching the link if you want to read:


Hala, we have to entertain these days.

Greetings from Granada, Manolo

Sunday, October 24, 2010

Uncensored Waxing The Beaver

cooperative societies "Closing Accounting and Tax 2010" (November 4, 2010)

AECA practical seminar. The content is as follows:

• Some general aspects: a review of customer and vendor balances, review of government accounts and balancing of tax, bank reconciliations and cash stock distinction appropriate, accruals overhead at closing, accrued interest, amortization, exceptional expenses.
• New accounting and tax. Value Added Tax and Income Tax. New ICAC queries.
• Preparation of financial statements (balance sheet, profit and loss account, Statement of Changes in Equity and Notes).

Seminar subsidized by the Tripartite Foundation. In addition, attendees will receive a free annual subscription to the journal. For the subscription, click HERE . Read more
Resolution

Thursday, October 14, 2010

Pokemon Moveset Generator

Technical Standard on Fair Value Auditing (final)

October 7, 2010 the Institute of Accounting and Auditing, which publishes the technical auditing of "fair value" Read more

Chesapeake Seasoning Shrimp Recipe

New Auditing Standard on Information Technology Comparison (subject to public information)

Read more

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New Auditing Standards Reporting (subject to public information)

Tuesday, October 5, 2010

Borat Staged Not Staged

International Standards on Auditing (ISA): What is the "Project Clarity" (Clarity Project)?

Hello everyone

edirectivos In my blog you can find the post on the subject mentioned above, which you can access CLICKING HERE.

Greetings from Granada, Manuel Rejon

Tuesday, September 14, 2010

How Does A Watch Know The Month

Bicentennial hypocrisy


What bothers right about the Mapuche hunger strike.

From the President of the Republic down, government officials and representatives of economic and political right have denounced the hunger strike of Mapuche peñis. Curiously, try a humanitarian argument, such as "we can not allow any Chilean threaten life," thus concealing profound indifference that has always characterized the suffering of the Mapuche people. However, they know corresponding to an extreme measure that applies only when all avenues of dialogue and understanding are closed, putting their lives at stake to defend a cause. Why did not hesitate to justify the fast of Cuban dissidents just a couple of months. Therefore celebrate the sacrifice of Arturo Prat and the courage of our "brave men" when they serve their interests, of course. Their concern lies not so in the physical integrity of anyone. What we are concerned and upset is that the tragedy of the Mapuche is now visible. They resent that the mainstream media talk about it, when the long silence became unbearable. Les figures angry that the Coalition, now without weight of power, opportunistically be displayed on the side of those named as terrorists. And above all, they were angered that the hallowed doors of its Bicentennial, can fall back on them in the shadow of more deaths.

Tuesday, September 7, 2010

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IFRS for SMEs: case studies have been published in Spanish

Hi all:

EDIRECTIVOS In my blog I posted a post in which I comment on the new IFRS Foundation publication, and you can access by clicking here:

http://www.edirectivos.com/blogs/171- Manuel-Rejon-Lopez/07-09-2010/822-Los-casos-practicos-de-NIIF-para-PYMES-publicados-en-espanol

Greetings from Granada, Manuel Rejon
Read more

Tuesday, August 31, 2010

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Latin American Chess / From South to South

From our humble branches, we have designed a map that introduces geopolitical conflict of foreign military bases in Latin America and the release moviemiento that have sprung from these lands in various stages of the continent. Put here Chess available to all (we'll be adding information to the tabs):
.....

Ver Ajedrez Latinoamericano en un mapa ampliado
.....
Simbología/


- Icono azul : Bases militares estadounidenses en ejercicio
- Icono verde: Bases militares estadounidenses cerradas
- Icono rojo: Futuras Bases militares estadounidenses
- Logos: Organizaciones and liberation movements that have opted for armed struggle
....
/ To better view the map should increase with (+) button to zoom out, press button (-)
/ To move should press the left mouse button and drag to where you want .
.... .
the map to add information please send an email to
la.foca.producciones @ gmail.com
or attach it to your comment
....
In recent decades the continent has created a huge distraction about the next story above our current situation. Discuss guerrilla liberation and collective ownership usually bother banquets media that feed our homes day and night. From educational programs in history and language, encyclopedias, international reports, public accounts that our authorities sent to his constituents, the press, radio, television, cooking is a process that denies the existence of ingredients, seasonings , hands and fertile land. The dish served at the table leads us to ask who did it, how and why.
.
During 2009 have risen in the zone of Bagua Amazonian communities that live under the sovereignty of the Peruvian State. Peruvian Navy battleships bombarded the canoes of the people who have not agreed to hand the land to oil (see video). In Chile, Mapuche organizations maintain a territorial resistance to the onslaught of logging companies, small towns in southern strip look like the salmon and cellulose wildlife topped with industrial waste waters, is neglected in the cities the street and the media about the germs interfere with shooting suspect to promote "security." In La Moneda, the Concertación governments prefer to keep away and just harangue the "socialism" and gestures nostalgic concert testimonials cemetery.
.
The peoples of Bolivia and Ecuador, meanwhile, have opted for the appropriation and transformation of institutions, with a new constitution and economic policies that aim to change the productive axis: private property collective collaboration. In Venezuela, the revolution has been consolidated Bolivarian with a new Education Act, power is now in the hands of communities. Cuba sings for peace from the Plaza de la Revolución next Giovannoti, Juanes, Miguel Bosé Silvio and (see video) . Holds Nicaragua, El Salvador is prepared. Community media in Argentina celebrate the new audiovisual media law and Uruguay people organize for the elections.
.
On June 28 there was a military coup in Honduras. President Manuel Zelaya was released in pajamas from his home to a place called Soto Cano. The coup leaders argued that the action was because the government was acting outside the Act to apply a Honduran consulting on the possibility of changing the Constitution. Then we learned that Soto Cano Military Base is prepared by the United States in that country, and that Zelaya was managing the military expulsion of the gringos of its territory. Within months other good news came out. The Colombian government agreed with the country's north, the installation of seven other military bases on its sovereign territory, "is technology support and to continue the fight against drug trafficking, Uribe explained to UNASUR. But this is only a fraction of the vast web of military interventionism and media that has been imposed during this century on the continent.


Plan Colombia: The U.S. strategic move

In recent months, tensions in Latin America, has made this side of the continent in various struggles of global importance. On the one hand on June 28 President of Honduras Manuel Zelaya, is taken at dawn from his home by military coup and is deported to Costa Rica, settling a new coup d'etat in Latin America, demonstrated that the vulnerability is present and the interests of the elites are dominant in this type of democracies. Moreover

noise began to echo in the region. This is the partnership between the U.S. and Colombia known as Plan Colombia. " Amid Latin America, with development of policies made a left and therefore a redefinition of the type of social organization. In the Caribbean country, the American influences have been increased, highlighting the intimate relationship established between them. Under

names Malambo and Cartagena on the Caribbean; Apiay , Tolemaida and Palanquero in the center; Larandia In the south; Malaga Bay on the Pacific. Military bases are one more instance in the U.S. blatant interference in Colombia.

Biofuels and money laundering

The Colombia Plan is for an agreement that has multiple edges, one of which is the momentum that has been going on for several years by the government to increase palm plantation African. His main areas that are supported by this type of plantation would reduce coca cultivation and cocaine production. In addition through processing of palm biofuel can get high returns.

However, according to published research relates CIPER Chile, and he is serving as Plan Colombia grant from the United States paramilitary groups, through donations under the pretext of trying to fund growing palms in areas that have been appropriated by the paramilitaries, straight through expropriation or the murder of its inhabitants. Consequently, these resources are being used as fronts for money laundering.

In the same report Colombian Senator Gustavo Petro said, "The Plan Colombia is fighting militarily against drugs while delivering funds to support growing palm, which is used by paramilitary gangs to launder money. "

The Chocó region, along with other 4, its cultivation has grown exponentially, in recent years from the production area of \u200b\u200b300,000 hectares to 6 million. What brings dispossession of many Afro-Colombian communities from their ancestral territories and only a fraction have been returned.

The report issued by the UNODC (United Nation Office on Drugs and Crime) said that while from 2007 to 2008, cocaine production has decreased by 15% from 994 to 845 metric tons, due to down from 28% in Colombia, this country remains the world's largest producer.

Plan Colombia and Latin America
reaction

From the moment of its announcement, the installation of military bases in Colombia were viewed with concern by other countries in the region. Immediate was the response from Fidel Castro, on August 5 that from Cuba, in his text "Seven daggers in the heart of America" \u200b\u200bthat has brought, "It would be a grave error to think that the threat is only against Venezuela, is aimed at all countries of the southern continent. None can evade the issue and have stated so several of them. "Doing a reading of historical level of state interventionism in Latin America and Unidense
consequences
Meanwhile, Colombian President Alvaro Uribe and Foreign Minister Jaime Bermudez, toured seven countries over two days, discussing this and other trade agreements "is a agreement on cooperation in combating drug trafficking and terrorism " , said the chancellor. After meeting the balance released by the Chilean government in the voice of Foreign Minister Mariano Fernandez was:" Chile respects the sovereignty, national interests and decisions policies of each country on this continent and in this case, particularly in Colombia. "

therefore the relevance of the subject, set a special meeting by members of UNASUR, 28 August in Bariloche, in that meeting raised concerns about the situation and the need to agree on policies that integrate the region against drug trafficking. However

not directly attacked and condemned U.S. intervention in the region, with the exception of statements made by Bolivian President Evo Morales, who urged for a referendum continent where citizens express its position in relation to these agreements.

The power arms in Latin America

In parallel to this in the past month various statements have raised the issue of the arms race in Latin America. Speaking at the General Assembly of the United Nations, Colombia President Alvaro Uribe, said "'Our goal is to restore internal security, not to engage in an arms race."

According to the report by "The Citizen" in his article "Plan Colombia and U.S. bases: the insistence on a failed strategy" indicates that the militarization in Colombia has maintained a steady increase in the last 10 years growing by 52% effective in the armed forces, in addition to its investment in defense spent 3.5% of GDP in 1999 to 4.25 in 2003.

In statistics released by the International Peace Institute in Stockholm show that Colombia leads the investment in weaponry with an investment of 4% of GDP in 2007, followed by Chile with 3.4% in our case primarily funded by the tax to 10% of gross sales Codelco copper found in the Reserved Copper Law, established a dictatorship. Which leaves us categorized as the Latin American country with the highest per capita military expenditure amounting to 290 in early September dólares.A President Michelle Bachelet signed a bill to repeal the Reserved Copper Law, which prevents us from seeing that kind of investment is undertaken with the funds acquired.

countries bordering Colombia, according to that report, are in lower echelons, Ecuador spending by 2.9 of GDP on defense and Venezuela by 1.3 respectively for the year 2007.

On the expenditure in millions of dollars, the country that leads the region is Brazil with U.S. $ 15.477 (2008), which last month signed an agreement with France to buy 36 Rafale fighter jets as well formalizing agreements for the sale of four attack submarines Scorpène and 50 military transport helicopters, among others.

Moreover Venezuela during the last month bought 92 Russian T-72 tanks as well as anti-aircraft missiles, saying the Venezuelan president, Hugo Chavez, who s and is an investment that serves to increase the defense and a deterrent to potential threats.

United States like Colombia invests 4% of GDP in defense, but if that figure translates into billions of dollars, the cost is placed in the first place worldwide with U.S. $ 548, $ 531 million.

U.S. intervention in the region

Currently the installation of military bases in Colombia, has acquired great importance. Nevertheless, the United States historically has established agreements with several countries, resulting in strategic occupations
mainland areas were immediately
may refer to the case of Guantanamo naval base and military agreed in 1903, and still is today in validity as a detention center in the world's most wanted criminals.

But across Latin America are also based at Soto Cano in Honduras, which is presumed helped organize the coup. There is also the base of Comalapa in El Salvador, Iquitos and Nanay in Peru, Liberia in Costa Rica, Roosevelt Roads in Puerto Rico; Estigarribia in Paraguay bases Aruba and Curacao in the Caribbean. On the other hand, is the revival since July last year the "4th Fleet, which carried out monitoring exercises touring Latin American coasts.

Evo Morales on his last visit to Spain, said "In America, where a U.S. military base, military coups (...) there is no guarantee peace or democracy," openly attacking U.S. intervention. During the year, Last Bolivia ended its agreement with the DEA (Drug Enforcement Administration), to which gave a clear signal of the self that is portrayed in the multinational process.

In the documentary Zeitgeist Addendum, Peter Joseph, released in 2008, left in evidence the strategies used to manipulate other countries. From a progressive escalation of interventionism, define and manage policy in the occupied countries through the creation of a debt that is impossible to pay, thus should be subject to unfavorable agreements for countries at a disadvantage, as is the sale or management of natural resources in exchange very little money.

Such is the case of countries called "sub - developed", set in a dependent relationship to the so-called powers. Begin negotiations through bribery of the leaders in their countries as a gateway to resources and unfair negotiations with suppliers, but that's just the beginning as they can reach unusual levels as the establishment of military bases in a country alien as a social control strategy. Argentine political activist, Fernando Pino Solanas "It remains the policy of the U.S. invasion and presence in South America, absolutely reprehensible, United States States does not have to do anything there is a potential outbreak of war in order not to diminish its military presence. Put these five bases in the strategic apex between Venezuela and Ecuador, Plan Colombia, all that goes on. "

To this we can add recent cases as were the attempted coup in Venezuela, or the bombing Bolivia Evo Morales on repeated occasions or latent case coup in Honduras, where the silence of the United States obscures the pressures and the characteristics of such strategies.

In the interview with National History Prize 2006, Gabriel Salazar, entitled "Chile naked: Historian Gabriel Salazar national myths demolished "published by the magazine Punto Final on September 17 raised a degree of uncertainty that lies ahead in the political landscape of South America," Now if we look at the map of Latin America there is a tendency on the left and this map is isolated Colombia and the FARC in Colombia. Then, seven U.S. bases are not naive, not to fight drug trafficking are to put in there a kind of second Iraq, and rightly rejects Chavez because these bases are designed due to Venezuelan oil. Why are we with things, it's true. It is very interesting scenario in Latin America, and is very sad that Chile is guided by neo-liberal politicians who do not fit in this new map. "

tension is latent in Latin America, Colombia is currently rethinking its intelligence apparatus, after the removal of the Administrative Security Department (DAS), the agency State Intelligence, which will perform intelligence gathering and counterintelligence. Achieving thereby improve the image of an institution linked to illegal acts of espionage and conspiracy, on the verge of a Free Trade Agreement with the United States.
....



Tuesday, August 24, 2010

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stones in the way of unifying international accounting: the problem of financial instruments AECA

Hello
All:

edirectivos In the blog I published the post with the title above outlined. This is the link you have to press:

http://www.edirectivos.com/blogs/171-Manuel-Rejon-Lopez/25-08-2010/783-Piedras-en-el-camino-de- unification-international-accounting-the-problem-of-the-financial-instruments

Greetings from Granada, Manuel Rejon

Monday, August 23, 2010

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AWARDS 2010 AND FINANCIAL AWARDS 2010

Hello everyone

In June this year failed Awards Short Articles AECA 2010. The winning article was "The rotation of auditors in large English companies: The wife of Caesar" by Felix J. López Iturriaga (Universidad de Valladolid) and Cesar Zarza Herranz (Banco Santander).

other hand, the Awards for Financial Studies in its 2010 edition in the section on "Accounting and Business Administration", 1 second prize went to the job "Information Quality and cost of bank debt in English unlisted companies "Inmaculada Aguiar and Nieves Lidia Díaz Díaz Díaz (Universidad de Las Palmas de Gran Canaria).
Paccioli
From the blog, I'm looking enhorabuena.Ya fall into my hands these articles, I sure would not disappoint me.

Greetings from Granada, Manuel Rejon

Friday, August 13, 2010

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Why it was not published news and reports on the WWE and TNA No

  • First of all I ask 1000 apologies for not keeping up to date with everything that happens in WWE and TNA, the reason for my absence I have not had time to be looking for news stories that happen in these companies, but do not worry because from this day everything will return to normal, because I have a couple of assistants who will support me by putting the news.
  • If you are interested in being part of this website, contact marcos_30_93@hotmail.com and you can join this website.

Monday, June 28, 2010

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Tonight on Raw Rob zombie


Tonight on Raw marks one year since the WWE started drivers to bring guests to the show and Batista being the first. Tonight responsible for directing the show will be Rob Zombie's popular rock singer. Many of his songs were used by WWE and one of them in particular was used as input issue of EDGE, a contunuación leave the Video. Edge Titantron - Gonna Stop_ _Never

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Bryan Danielson returned to the ring - Bryan and the kids make fun of WWE?


CHIKARA Bryan Danielson again Tuesday night in the company's debut show in Detroit, Bryan faced Eddie Kingston, defeating it via roll-up after a distraction from Claudio Castagnoli. These are PWI pointing observations.

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R-Truth, Cody Rhodes and Kelly Kelly


Yesterday it was reported that R-Truth, Cody Rhodes and Kelly Kelly were injured during house shows Raw and Smackdown made yesterday, specifically:

  • R-Truth would have said he was hurt knee during his match against The Miz, forcing the match to finish quickly
  • Rhodes would hurt his foot when Kofi Kingston and Matt Hardy applied a double suplex
  • Kelly Kelly is rumored to be hurt as much neck shoulder in his match against Layla, but also said it was just one of the two is not yet
    know if any of these injuries is serious, but hopefully not serious

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Possible injured John Cena vs Sheamus in Money In the Bank in a Steel Cage Match?


local advertising for the event Money in the Bank 2010 in Kansas City, are announced on John Cena vs Sheamus Money in the Bank 2010 in a Steel Cage Match.
But this fight has not been confirmed by WWE, so anything is possible.

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Jim Ross also doubts the MMA career of Batista WWE

Like many others, Jim Ross also questions widely the possibility that Batista actually make a career in MMA

I have my doubts that Dave Batista ever have a fight MMA, but obviously that is just an opinion. I personally feel that the plan at this point in the career of Batista is looking for a career in film or rest, recover and return to WWE. Obviously vs Batista. Herschel Walker MMA fighting achieve a good rating for CBS TV / Showtime, just out of curiosity. I can not imagine ever facing Batista Bobby Lashley, but it would be an interesting attraction for TV on the other side would be attacked by the MMA purists

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back to Puerto Rico

The WWE will be returning to Puerto Rico for the event RAW World Tour.
So far the company has confirmed the following two dates: Thursday September 2
at Coliseo Manuel "Flask" Iguina in Arecibo.
Friday September 3 at the Coliseum Juan "Pachin" Vicens in Ponce.
So far the company has no events scheduled for the Metro area, but this may change.
Talents announced so far for these events are: John CenaRandy OrtonSheamusThe
Mizra-TruthTed DiBiaseMaryseEve
Ticket sales starts on July 17 at 10AM and these will be available at Ticket Center and tcpr.com.
Prices for these events are $ 15, $ 45 and $ 75.

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"TRIPLE H OUT OF RING INDEFINITELY? Bret Hart News


The Wrestling Observer is reporting that HHH is apparently more hurt than originally thought, so apparently his return to the WWE will be postponed indefinitely, which happened, would end plans to put HHH vs. Sheamus for the WWE Title.
On the other hand, HHH continues to record his new film, which was one reason to give free time.

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Bret Hart posted on his Facebook page that currently has no idea about his status with WWE, but what if you have mentioned is that several major announcements in the coming days.
As the demand for Martha Hart against WWE, Bret mentioned that it is preparing a detailed response on this case and said the fans may be surprised so tell about it.

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Carlito says he has no interest in joining TNA


reports that former WWE Carlito has been telling people close to him that at this time has no interest in working for TNA Wrestling.

Once again so are discarded Carlito rumors that TNA could enter, maybe in the future but for now do not.

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Where could make Wrestlemania 29?


The Wrestling Observer is reporting that there is a strong possibility that Wrestlemania 29, which will be held in 2013, was present at the At & t Park in San Francisco, California.
This venue has a capacity of 40.800 seats for baseball games, but this greatly increase amount for a wrestling event.

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Video of the first statements of Bryan Danielson

Chikara During the event held yesterday, Bryan Danielson made his first statements after his release from WWE. In these statements, Danielson indirectly speaks really well of things related to WWE.
Here the video:


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Assistance


According to reports, attendance at the end of Wrestlemania 26 was 61.093 people, that even though the stadium was set to a capacity of 67.488 people, so that the event was a sellout.
This number is a different to that expressed by the company during the broadcast of the event.