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RUMASA AND NOTES

Recently the situation has been published in New Rumasa , the holding company of Ruiz Mateos. Seha

initiated bankruptcy proceedings against it, which after a period to test the viability of the company, if it is not possible, begin to execute their assets to be paying off the debts that the company has. Amid all this procedure has been heard and a lot of notes, but what are they? Is it the same as a bill of exchange? I hope the following lines in resolving these and other questions about this payment instrument.

A note is a document that contains an unconditional promise of a person-called-subscriber, you'll pay a second person, call holding, "a certain sum of money within a specified period time. Its name comes from the phrase that begins with the declaration of obligations: "I and I will pay."

The main differences between bills of exchange and promissory note are:

• personal items : in the bill of exchange personal items are the drawer, the drawee and the payee or beneficiary in the note are two: the Subscriber and the payee or holder. The subscriber is equivalent to accepting a bill of exchange.
• Content: the bill of exchange is specifically a payment order , while the note is a promise to pay .
• forfeiting companies : addition to banks, there are companies that specialize in discount notes offering this service to companies and freelancers who need to anticipate the collection to finance its working capital. The operation is simpler and quicker than traditional banking.

1 Title office of the entity and fought
2 - Data free account, usually customer account code and IBAN,

3 - expiration date of the note, from which time can be realized
4 - amount in figures
pay 5 - Person to be make the payment, in the case of these notes should always be cast in favor of a person or entity, or to the order
6 - amount of the note expressed in words.
7 - Date and place of issue
8 - id document itself, series and number of document
9 - Signature of issuer of the note
10 - note id especially encoded for automated reading of the document.

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PMI: Agile Certification

PMI certification announces a new agile methodologies. Find out what it is in this post:

A "Project Agile" is managed using the principles and practices "agile." The characteristics of a "Project Agile" includes:

• A return on investment through measurable and early delivery of products in an iterative and incremental.

• A high visibility of the progress of the project allows early identification and resolution of problems.

• A continuous customer involvement throughout the product development cycle.

• Empower decision making necessary for the fulfillment of goals.

• Adaptation to changing business needs, giving more influence to the requirements of change.

• reduce the loss in the processes and products.

What Agile Certification gives the professionals?

Agil PMI Certification validates the ability to understand and apply Agile principles and practices in the projects.

Agil PMI Certification shows that a professional can select the Agile principles and practices as a Project Management method based on the needs and demands of a specific project.
Certification
Getting Agile practitioners can:

• their employers demonstrate their level of professionalism in the practices of Agile Project Management.

• Increase your versatility professional techniques and tools of Project Management.

• Show who are trained to lead teams in Agile projects holding a certificate that has more credibility than others that are based solely on exams or training.

What gives Certification Agile to the Organization?

Agil PMI Certification demonstrates the professional values \u200b\u200bof their employers and the level of professionalism.
knowledge of Agile practices and "Waterfall" give the practitioner a deeper and broader view on Project Management .
Show who are trained to lead teams in Agile projects.
Agile Certification is increasingly rapidly growing audience to mdidad more organizations adopt Agile practices .

E n "how does it differ Agile Certification PMI's credential PMP ®?

Agile Certification specifically validates a professional's ability to understand the principles and Agile practices. credential PMP ® recognizes skills in leading and managing project teams.

What is the official name of l to the PMI Certification Agil ?

The PMI announced the official name dela Certification before the pilot .

Agile Community of Practice

read is a member of PMI formally formed in 2009 with over 8,000 subscribers .

Key Dates

The outline of the exam will be available in April 2011.
may be applied to the review from May 2011.

The exam will be available from August 2011.

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Unfortunately, when we use tools and techniques for managing time, the vast majority of the time do not stop to distinguish between the time we have estimated our plan and we actually use in the project.

mean, look, for example, full days when in fact part of the journey is truly a work of the project.

What we are missing? Well, actually, what happens is that there are different kinds of weather. Let's see what

:

1. chronological or calendar time: indicating the total duration of a project activity, since it formally began until the ending. Time is the type generally considered when building plans through these tools (networks, CPM, etc.). or which are considered in programming software such as MS Microsoft Project. This takes into account the days, without distinction as to how much of that time schedule is truly dedicated to the work schedule. An obvious example: these units of time (days) are considered, of course, 24 hours, when it is possible that the majority of resources are working all the time.
2. Working Time: is the percentage of calendar time available depending on the resources we manage. Depending on how we plan the activities and the nature of the project, working time will be 8, 10, Working 12 hours a day or day chronologically.
3. Value Added Time: this is the kind of time more difficult to determine. But is the center of an efficient time management of projects. It is the working time customers really willing to pay . It is time, then, that in designing the customer adds value (guess how this would affect our calculations !!!). Earned Value Value Added Time could be reasoned as follows: if our customers could spy on us throughout our time associated with our Gantts Chronological could see every moment of the 8, 10, 12 hours of our time working and how dedicated we are to distinguish "their" project. Thus, they could decide how long you would really be willing to pay. Every time it does not add value adds cost to the customer, it would be considered a waste .

Now ... Why do these types differ Times? For the reasons are many and varied, and depend on each particular project. But if we had to try a generic explanation, we could say that the main causes are lack of information, shifting priorities, waiting times (queue) the time spent to put out fires, the lack of resources and multitasking (associated with resources used in various project activities, or directly to a multiproject environment.)

Thus, friends, if we take the trouble of doing the exercise to see how much of each type of stroke is associated with the activities we have in a day (even as project managers) we would be big surprises. What would you say if I tell them that I have studies that accuse our Value Added Time (without waste which) is in an order that is less than 20% of our time job?

To think. Time to time ...

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oral hygiene

Clicking the tooth you can see the dental hygienist collective agreement for the province of Valladolid. Analyzes the differences you find regarding suspension of the contract, the contract permits and extinición from the general system studied in class.

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COLLECTIVE AGREEMENT IS WHAT NIF?

The NIF is the tax identification number is the way , identify ahead of the tax obligations which they must cope with different subjects in Spain.

But how do you choose the letter corresponding to each entity? The regulation set out in the next Order of the Ministry of Economy and Finance , which I summarize in the table that you can see below:

The format consists of a letter in Nature legal entity, 7 numbers and a check digit (according to the legal nature of the entity is a number or letter). The letter by the legal nature is:

Numerical D limited partnerships Alphabetical Alphabetical V

Send	Legal nature	Control character:
A		Corporations Numerical
	B Limited Liability
C	partnerships	Numeric
		Numeric
E	community property and inheritance lying	Numeric
F	Cooperative Societies	Numeric
G	Associations	Numeric
H	owners Communities horizontal property regime	Numeric
J	Societies civilians, with or without legal personality	Numeric
P	Local Authorities	Alphabetical
Q	public bodies	Alphabetical
U	joint ventures	Numeric
R	congregations and religious institutions
S	Bodies of State Administration and the Autonomous Communities
	Other types not defined in the other key Numeric
N	foreign entities	Alphabetical
W	Permanent establishments of non-resident in Spain	Alphabetical

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SHOCK PLAN TO PROMOTE EMPLOYMENT

reproduce here the press release of the Moncloa covering news, listed schematically in employment policy:

• Pulls hiring part-time youth and long-term unemployed, with a reduction in employers' contributions to Social Security for twelve months. Contemplate

• four hundred euros in aid, associated with the actions of orientation and training for those who, as of February 16, exhausted his unemployment protection.

The Council of Ministers approved a Royal Decree on Urgent Measures to promote the transition to stable employment and Retraining Professional Persons Desempleadas.Este develops Royal Decree known as the Emergency Plan, including the Economic and Social Agreement signed with the social partners, and that includes four concrete measures with a temporary nature:

• exceptional employment Program for the transition to the stable . Will be a special, limited in time, 12 months, and promote the recruitment of young people up to thirty years and people in long-term unemployment with a part-time work between 50 and 75 100 of the total.

This recruitment will be right for twelve months to a reduction in employers' contributions to Social Security 100-100, if companies with fewer than 250 employees, or 75 100, in the case of companies with more than 250 employees, always leading to an increase in staff of the company.

Moreover, when these contracts on a temporary basis, provided that the minimum duration is six months, there will be incentives for conversion to permanent contracts.

• retraining program for people who have exhausted their unemployment protection . This specific program of national benefit to those who, from February 16, 2011, exhaust their unemployment protection.

This new program establishes the rights of the beneficiaries: Make an itinerary

individualized and personalized job that includes a diagnosis on their employability, and active policy measures aimed at improving employment.

participate in measures for active employment policy aimed at retraining and / or vocational rehabilitation necessary to facilitate their incorporation into the labor market, especially in emerging sectors with high growth potential.

perceive, to a maximum of six months, a financial aid support four hundred euros, linked to performance of the shares of active employment policy, where household incomes do not exceed 75 per 100 of the minimum wage.

• Actions to improve the employability performances combining counseling and job training . Public Employment Services will implement individualized itineraries and customized employment for young people, over 45 long-term unemployed and people from the construction industry and others affected by the crisis, within these groups, have low-skilled. Inclusion
• unemployed people in training activities aimed at busy people . During 2011 the Public Employment Services will ensure that the training plans for persons employed primarily to participate in the overall implementation plan and in relation to the total of people who start training in the same, between 20 per 100 and 40 100 unemployed persons.

If you do click HERE , you can access the full text.

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SOFTONIC STABLE IN SPAIN: TOP

< Br >

not Google and is not in Silicon Valley. This company is English and a major in their field: piece of software free downloads. It has also been selected for the second consecutive year as the best company to work in its category. is the first time in the history of the ranking prepared by the Great Place to Work ® Institute that a company gets, for two consecutive years, the highest score in its category (100-250 workers) and in the global ranking of Spain .

research The Great Place to Work ® is to analyze the welfare of employees.

Held by an anonymous questionnaire addressed to all employees of each business . During this year we have analyzed 250 companies from all sizes and sectors, totaling more than 250,000 employees . Softonic In case there has been a high participation, and who have responded to the survey, 97% workers.

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time to time "Being PMP" - Episode 2

retake the adventures of our hero, Pedro Manuel Páez. The pilot episode can see here .

So far the documentation on the process and the application of the PMP ® and CAPM ® was only in English. This was a problem for Peter Manuel, who did not fully mastered the language of Shakespeare. However, "googling" you will find that to facilitate understanding of such certifications PMI ® launched in English, PMP ® Manual.

This manual contains information about how to apply for PMP certification. Its purpose is to have all important information about policies and procedures for obtaining and maintaining certification from PMI ®. With this finding, Pedro Manuel was ecstatic!

The idea was what I needed to implement the review and how long the process would take. Studied the manual, found that met the requirements and printed two images, which summarized all that was necessary: \u200b\u200b

Process Timeline PMP Certification

PMP Eligibility Requirements

For now, our hero was ready to apply the test. Sure, it had been a major effort: to prepare the relevant documentation ...

CONTINUED ...

.

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PLACE TO WORK SOCIAL AND ECONOMIC AGREEMENT: INFLUENCE ON YOUNG PEOPLE.

was signed today finally SOCIAL AND ECONOMIC AGREEMENT for growth, employment and ensuring the pensions. Pick here the contents of the youth regarding pending its concreteness:

"The entry into the labor market increasingly occurs most often through the participation of young people in training or research programs, sometimes without adequate social protection.

• Training programs, vocational training or university, shall enjoy the same protection as training contracts with the same time constraints, and the organizations and companies that the fund will contribute to Social Security beneficiaries the same terms.

• The restrictions that start in the Social Security contribution can occur through training or research programs (work activity is not required prior to the signing of special agreement)

• For those circumstances where it is needed (eg working abroad) will enable the execution of special agreements for participation in training and research programs paid.

• It will allow the payment of contributions by only once for a period not exceeding two years, the situations in which the obligation to contribute today, and where in the four years prior to the enactment of the law, without, caused a wide gap in price in the initial years of working life of contributors. "

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AN EXAMPLE OF BALANCE: MERCADONA

Over recent days we have been working on trying to understand accounting concepts and annual accounts: figuring out what they mean, how they are interpreted, how they are made.

Then I leave the balance of supermarkets Mercadona at 31 December 2009, taken from his website:

MERCADONA, SA
Balance sheet at 31 December 2009 (thousands of euros)

ASSETS EQUITY AND LIABILITIES

A) FIXED ASSETS, 2,519,145 I. Intangible assets, 69,032 1. Concessions 40,287 2. Applications, 12,277 3. Other intangible assets, 16,468 II. Plant and equipment 2,369,514 1. Land and buildings 1,345,217 2. Plant and other plant and equipment 931,567 3. Construction in progress and advances 92,730 III. Long-term financial investments, 68,603 1. Equity instruments, 27,822 2. Debt, 30,069 3. Credits and other financial assets, 10,712 IV. Deferred tax assets, 11,996 B) CURRENT ASSETS, 2,040,005 I. Stock, 540,868 II. Trade and other receivables, 68,244 III. Short-term investments, 1,554 IV. Short-term accruals, V. 8440 Cash and cash equivalents 1,420,899 1. Treasury 1,230,899 2. Cash equivalents, 190,000 TOTAL 4,559,150

A) Equity, 1,885,041 A-1) I. Capital Equity deed, 15,921 II.Prima emission, 1,736 III. Reserves, 1,602,008 1. Laws, 3184 2. Other Reserves IV.Acciones 1,598,824 in equity, (6968) V. Result for the year, 270,268 A-2) Adjustments for changes in value, 974 A-3) grants, donations and bequests received, 1,102 B) NON-CURRENT LIABILITIES, 127,872 I. Long-term provisions, II.Deudas 15,099 long-term, 21,698 1. Amounts owed to credit institutions 10,303 2. Other financial liabilities 11,395 III. Deferred tax liabilities, 91,075 C) CURRENT LIABILITIES, I. 2,546,237 Current liabilities to credit institutions, II.Acreedores 2,426 Trade and other payables, 2,543,811 1. Suppliers 1,949,407 2. Suppliers Group companies 5,862 3. Sundry creditors, 262,025 4. Personal 161,563 5. Other payables to public authorities, 164,954 TOTAL EQUITY AND LIABILITIES 4,559,150

Does anyone dare to calculate and interpret the working capital?