Portable Generators Stator

ISSUES RELATING TO PAY TAX IDENTIFICATION

All companies in order to be successful and lasting gains r for a long time should be well structured and solid foundations in all departments that conform, and the staff of the company must be, satisfied their duties and remuneration. When you're working in a company, there is nothing better than the day they know they will pay for your work, start making plans, you're happy all day and no wonder, the money can buy illusions and dreams. Within an organization, the administration of wages or compensation is vital for the proper functioning of the same and to create motivation in trabajadores.Es very important to note that the wage terms of trade occurs between people and organizations, as workers volunteer their time, effort and everything in its power for the good of the company, and in return , it gives money, thus creating an equivalence between reciprocal rights and responsibilities between employer and employee empleador.Para, receiving money is a fundamental part in your life. Consider for a moment that benefits may have to have a good salary, I could buy goods that would satisfy and thus closer to a desired lifestyle to which their standard of living would be more than satisfied, not only material but mentally , because it would increase the commitment to the organization, it would create more camaraderie and more willing to go adelante.En change for an organization, the cash reward the effort made by an employee affects first of all a cost and a very important an investment, it represents an application of money by a factor of production (human labor), in order to get a return mayor.Por in business so there should be a set of rules and procedures to establish or maintain structures equitable and fair wages.

Salary:

wages means remuneration or advantage, whatever their denomination or method of calculation, if it can be valued in cash, which corresponds to the worker for the provision of service and, among Others include commissions, bonuses, gratuities, benefits or participation in profits, bonuses, vacation bonus, and surcharges for public holidays, overtime or night work, food and housing.

Normal Salary:

is the remuneration earned by the worker on a regular and permanent, for the provision of service. Are therefore excluded from the same perceptions of an accidental, arising from the provision of age and that the law considers that non-wage character.

Social benefits of non-remunerative

• dining services, provision of meals and food and child care.


• Refund of medical, pharmaceutical and dental


• Providing work clothes-Provision of school supplies and toys, Scholarships or training courses or specialization-


• Payment of funeral expenses

Other items that are not salary

• Value of industrial safety equipment


• Refund of expenses incurred by the worker occasion the provision of services and the cost should be borne by the employer


• Subsistence in which the worker is accountable


• Tips excess of the working agreement,

Rewards
• voluntary or funny originated in different patterns to the employment relationship.

Efficiency Wage Atypical:

consists of a fee, in no event exceed twenty percent (20%) to be excluded from the basis of calculation of allowances, benefits and allowances arising from the employment relationship.

Rules:

• should be agreed in the collective agreement or individual contracts with clauses that express in detail its scope.


• may be agreed if it affects only a portion of a wage increase or the start of the employment relationship.


• benefits should be clarified, benefits and compensation for the calculation of which is not rectified the said portion of salary.


• The fee to which it has effectively atypical retain their legal status (protection, mode of payment of wages and privileges) to be used for salary payments, benefits and allowances:

Integral Salary:

• Features old


• Vacation bonus


• Utilities or year-end bonus


• pay compensation


• compensation in lieu of notice


• INCE Contribution to

Normal Salary:

• Vacation


• Vacation bonus


• Overtime


• holidays and weekly rest


• Day Night


• worked
  Advance notice


• quote the IVSS and Habitat and Housing Act

  

Agnieszka Nagrabia Gliwice

tax id

tax identification is a unique code, usually alphanumeric character, used to be able to uniquely identify any person or entity subject to tax, assigned to them by states, who make the register or census of the same, for administrative and tax purposes.

importance and necessity of the tax identification

The dramatic increase in the tax base that occurs in developed countries and a less spectacular but equally important, in developing countries during the last quarter century, coupled with the emergence of new tools for more effective management and ability to handle and process large amounts of data (from the first punch card machines or chips to systems computer from the early XXI) makes tax administration begin to make first, to debug and correct then listed or relationships taxpayers to finally get to have a census or standards enabling them to perform with greater economy, speed and effectiveness of the work entrusted to them by law and that is none other than of achievement, through the collection of taxes or special contribution, the revenue needed for the maintenance of public expenditure.
The quality and reliability of the above census of taxpayers has reached significant levels through, inter alia, the correct and unambiguous identification of taxpayers for which a greater or lesser extent, all modern states have opted to assign an identification tax purposes, each and every one of its taxpayers, key or code usually alphanumeric character in any of his functions as verificadorde digits the others are incorrect.

country tax id

• In Argentina , for tax purposes, using a CUIT (Unique code dentificaciónTributaria ). For workers in a dependent relationship exists CUIL ( Unique Labor Identification Code ) based on the DNI ( National identification ).


• In Colombia called NIT (Tax Identification Number).


• In Chile the number used is the RUT ( Tax Identification), which, in the case of natural persons, coincides with the RUN (National Unique Role ).


• In Spain is through the NIF ( ID fiscal ), based on ID ( National identification ) when it comes to national and NIE ( alien identification number ) in the case of non-nationals, and CIF through tax identification code the case of legal persons, which is assigned by the tax to legal entities and those entities that still lack it, are listed in Article 35 paragraph 4 of the General Tax (LGT ).


• In U.S., the number used is the SSN (Social Security Number or Social Security Number). Taxpayers who do not have a SSN should use a TIN (Taxpayer Identification Number or Taxpayer Identification Number).


• In Mexico Tribuaria Management System (TSS) under the Ministry of Finance who is assigned to each contributor key Federal Taxpayers Registry (RFC) . The RFC form four letters that are natural persons obtinnen taking two letters of your last name, a maternal surname, name and more From birth date of the taxpayer in yymmdd format and finally takes two to three characters designed to avoid known as homoclave homonomy and legal persons of the first four letters are taken from the name of the company and four numeric characters derived from the date on which the company is legally established but the homoclave. People who make payments directly trubutarios SAT also gives them a tax identification card verifying the identity of the taxpayer. People who make their payments indirectly (in title Social Security Services NSS) pattern is the one who makes the payments, it is given to know the KFC in their pay stubs that contain both KFC and NASSA (Social Security Number).


• In Uruguay and Peru is called RUC (Single Taxpayer Registry).

Tax Identification in Venezuela

is an instrument of control and updating of taxpayers by the SENIAT, in order to maintain the identification of natural or legal persons, communities, entities without legal personality or groups responsible for the income tax, so como los agentes de retencion, tambien debe ser utilizada en toda la papeleria del contribuyente.

Eliminación Del Numero De Identificación Tributaria

El Servicio Nacional Integrado de Administración Aduanera Tributaria (Seniat) informó que desde el primero de agosto no se expide el Número de Identificación Tributaria (NIT), en virtud de la creación del Registro Único de Información Fiscal (RIF).En nota de prensa, el organismo expresó que así lo establece la Providencia Nº 0073 de fecha 06/02/2006 publicada en la Gaceta Oficial N° 38.389 de fecha 02/03/2006, which stipulates the creation of such registration.

Single Record Fiscal Information

is a record for tax control taxes, fees and contributions managed by the National Integrated Customs and Tax Administration (SENIAT) therefore must be registered, natural or legal persons, communities and institutions with or without legal personality, under existing laws, resulting tax liabilities subject managed by such institution or procedures to be performed before it.
also be registered in the register, individuals or entities not resident or domiciled in the Bolivarian Republic of Venezuela, which have no permanent establishment or fixed base when conducting economic activities in the country or possess property liable to be taxed in the same .

requirements to enroll the National Register of Tax Information (RIF)

NATURAL PERSON:

• Registration Form issued by the system.
• Original and copy of ID card of the Applicant. In case of foreigners not domiciled in the country
present original and copy of passport.
• Original and copy of documentary proof of tax residence (receipt or invoice
Services Basic Lease or any other document certifying the home)
• Documents proving family expenses as the case:
- Copy Identity Card.
- Original and copy of birth certificate which proves the parentage.
- Original and photocopy of Marriage Certificate or Proof of cohabitation.
- Original and copy of proof of inability to study or work in cases of
descendants of age and under 25 years.
- Original and copy of proof of inability to work in cases of
descendants over 25 years.

LEGAL PERSONS (commercial and civil)

• Registration form issued by the system.
• Original and copy of the Charter of Incorporation duly registered and published (except for
civil societies that do not require publication)
• Original and copy of the latest Act of Assembly.
• Original and copy of the Power of Legal Representative (only if its character not accredited in the bylaws)
• Original and copy of the authorization SUDEBAN (In the case of Banks and Financial Institutions
).
• Original and copy of documents evidencing the tax domicile (receipt or invoice
Services Basic Lease or any other document certifying the new home)
• Copy of ID card of the legal representative, partners and directors.
legal representative, partners and directors, must be enrolled in the National Register Tax Information RIF, prior to Step Registration of Legal Entities (Commercial and Civil Society).

Toronto Check For Std

INCOME TAX SOCIAL SECURITY

Income Tax

is a tax on annual net and available enrichments obtained in cash or in kind. Unless legal, all natural or legal person, resident or domiciled in Venezuela, will pay this tax on income from any source, whether the cause or source of income is located within the country or outside it. Natural persons or legal entities not resident or domiciled in Venezuela, will be subject to this tax if the source or cause of their enrichment is or occurs within the country, even if they have a permanent establishment or fixed base in Venezuela, and if to possess, be taxed only on income or foreign source attributable to such permanent establishment or fixed base.

who are obliged to declare

According to the provisions of LISLR, are required to submit the final statement of income:

• Individuals residing in the country and inheritance lying to obtain a total annual net enrichment over 1,000 UT or gross income greater than 1,500 UT;
• Individuals who are engaged in agricultural activities, livestock, fisheries or fish at the primary level and to earn higher gross of 2,625 UT;
• Legal persons domiciled in the country and assimilated to them, regardless of the amount of enrichment or loss;
• Natural persons or legal entities not resident or domiciled obtain some enrichment at home, regardless of the amount thereof and,
• The natural or legal persons domiciled or living abroad, having a fixed base or establishment permanently in the country, only by income or foreign source attributable to them. (Article 80 and 82 of the Law on Income Tax)

Taxable Event

The event generating the tax obligation is to obtain enrichments net annual available, either in cash or in kind. Enrichment
Net is the increase in asset values \u200b\u200bresulting after subtracting from gross income, costs and deductions allowed by law. Enrichment
available: it is one that has actually entered the legal and fiscal domain of the recipient, making it susceptible to being taxed. Enrichment
year: the one obtained within the period of twelve calendar months which is the taxpayer's fiscal year.

How to Determine the taxable income?

Income Tax Act states that income Gross earned by the taxpayer during the taxable year, are made in the amount of sales of goods and services in general as well as perceived by the concept of any economic activity.
To determine taxable income taxable by the income tax, will take the total gross income received by the taxpayer is subtracted from cost of goods sold and services rendered within the country:

to . The cost of the acquisition of goods for resale or processing within the country and the cost of materials and other goods for the production of income;
b. Commissions usual, provided they do not correspond to fixed amounts, but normal rates, calculated on the price of goods that are collected exclusively for making representations concerning the acquisition or purchase of goods;
c. The costs associated with transportation and insurance of the assets invested in the production of income. These costs are above what we subtract from the gross income, then the taxpayer shall the amount borrowed, net of costs or expenses (deductions) incurred by it during the taxable year.

Waiver and Release Differences

Exemption: is the total or partial waiver of compliance with the tax liability, granted by law, in which case the beneficiaries are obliged to inform the tax authorities for appropriate monitoring and control.

Exemption: is in total or partial waiver of compliance with tax obligations, issued by the National Executive, as permitted under the Act, as well as their exemptions Beneficiaries are obliged to inform the tax authorities for appropriate monitoring and control.

are exempt from payment of income tax:

entities
1 .- Venezuelan public, the Central Bank of Venezuela and the Fondo de Inversiones de Venezuela, and others autonomous official institutions established by law.

2 .- The officials and other foreign diplomats accredited to the republic for the salaries they receive from their government.

3 .- charities and social welfare.

4 .- The workers or their beneficiaries, compensation receiving at the time of employment.

5 .- policyholders and their beneficiaries.

6 .- The pensioners and retirees.

7 .- grantees, heirs and legatees, by donations, legacies and bequests they receive.

8.-The member banks, savings and retirement funds or plans, retirement and disability contributions made by companies or other entities for their workers.

9.-natural persons, by income derived from interest on fixed deposit. Among others,

reliefs

are the amounts allowed by law to deduct from the taxable income earned during the fiscal year to individuals residing in the country and assimilated. The result, after applying the appropriate reduction, provides the basis for the implementation of the fee prescribed by law.

rates reliefs

natural persons resident in the country may enjoy the following reliefs provided in the case of payments made in the country during the tax year concerned, and that they could not be deducted as expenses or costs, for the purposes of determining the taxable income taxable:

1. It paid the country's educational institutes, for education of the taxpayer and his descendants not more than 25 years. This age limit does not apply to special education cases.
2. Amount paid by the taxpayer to companies domiciled in the country, by way of insurance premiums for hospitalization, surgery and maternity.
3. We paid for medical, dental and hospital provided in the country to the taxpayer and their dependents, ie, ancestor or lineal descendants in the country.
4. The fees paid for interest in the case of loans obtained by the taxpayer for the purchase of your main home, or you paid for rental housing that serves as permanent seat of the home, this may not be disencumbrance UT over 1,000 in the case of payment of fees and 800 UT in the case of rent. (These reliefs must be supported). However, the Income Tax Act raises other disencumbrance desgrvamen called Unique, which eligible taxpayers (individuals), if the same have not chosen the previous reliefs, This One is of 774 disencumbrance UT

www.monografias.com

www.seniat.gov.ve

Defamation Of Character, Letter

INTRODUCTION

Social Security is understood and accepted as a right that assists any person to access, at least basic protection to meet need states. This is how the universal concept about the subject has led to each nation to organize in order to set up various models to serve this objective. In this context, the State was always intended as the main, if not the only proponent of this branch of economic and social policy as social security programs are built into the overall planning of this. However, not always achieved through these policies develop and implement a social security system fair and equitable, in which the person had the gravity it deserves. It Add to this the rapid advancement of the global economy. In other words, there was a parallel development of both areas, vital condition for achieving balanced growth.

SOCIAL SECURITY

is the protection that society provides for its members through a series of public measures against economic and social deprivation, otherwise, would cause the disappearance or a sharp reduction in income due to sickness, maternity, accident or illness, unemployment, invalidity, old age and death and also protection in the form of medical assistance and aid to families with children. "

SOCIAL SECURITY OBJECTIVES

Comprehensive Social Security is to protect the inhabitants of the Republic of the contingencies of sickness and accidents, whether or not work, unemployment, unemployment, maternity, temporary disability and partial disability, old age, marriage, death, survival and other risks that may be subject to social security as well as the burdens of family life and housing needs, recreation of every human being. The Social Security must ensure that people who are in temporary or permanent inability to earn an income, or financial responsibilities to be exceptional, can continue to meet their needs by providing, for this purpose, financial resources or services or certain "Article 86 of the Constitution National states that any person is entitled to Social Security as a public service non-profit to ensure the health and protection against contingencies article also framed within the chapter on social rights and families. Articles 83, 84 and 85 establish the right to health and the creation of an integrated national public health social security system, based on this is that it will fly the objectives of the Social Security System.

SCOPE

system will be protected by the inhabitants of the Republic to meet the membership requirement. Social protection that guarantees the system requires the interested party affiliation and registration of qualified beneficiaries. Employers are responsible for its workers and those without dependent relationship they will gone directly to the protection that society provides for its members through a series of public measures against economic deprivation and social, if not, would cause the disappearance or a sharp reduction in income due to sickness, maternity, accident or illness, unemployment, invalidity, old age and death and protection in the form of medical and aid to families with children. "

FUNDAMENTAL PRINCIPLES OF THE SOCIAL SECURITY

Comprehensive Social Security is based on the following principles:

a) Universality: is the guarantee of protection for all persons covered by this Act, without any discrimination and at all stages of life.

b) Solidarity is the guarantee of protection to the disadvantaged on the basis of the participation of all contributors to the system.

c) Integrity: is the guarantee of coverage for all covered welfare needs within the system.

d) Unit: is the articulation of policies, institutions, procedures and performance to achieve its objective.

e) Participation: is to strengthen the leading role of all stakeholders, public and private involved in the Comprehensive Social Security System.

f) Self-Financing : is the performance of the system in financial balance and actuarially sustainable.

g) Efficiency: is the best use of available resources for the benefits that this law guarantees are provided in a timely, appropriate and sufficient.

ORGANIZATION, STRUCTURES AND FUNCTIONS OF THE SOCIAL SECURITY SYSTEM

The Comprehensive Social Security System as an organic whole, interrelated and interdependent systems of social protection, is organized into subsystems and is a compulsory public service for each worker and contributory. The governing body of the Comprehensive Social Security System is the Ministry of Labour, with the legal framework for the Organic Law of Social Security System and the special laws that govern the various subsystems, without prejudice to the concurrent powers of the ministries or other bodies monitoring and control. Establishing the National Council for Social Security as an advisory and consultative body of the National Executive, which will have among its duties:
define and propose strategic guidelines of the comprehensive social security policy.
advise the National Executive and evacuate your questions on Social Security.
ensure strict compliance with the provisions of the law.
collaborate in the definitions of the forms of interaction and coordination with public and private organizations linked, directly or indirectly, to Social Security. Submit
plans to monitor the implementation of the Comprehensive Social Security programs to assess their results and develop recommendations that are considered suitable
propose, through special legislation to create new subsystems. For the purposes of membership, establishing the Registry and Information Service of the Comprehensive Social Security (SEREISSI), under the leadership of the Venezuelan Institute Social Insurance (IVSS).
The Registration and Information Service of the Comprehensive Social Security (SEREISSI), will be responsible for automated registration of membership of employers, employees, eligible family members, service providers and provisional history of the insured. The Comprehensive Social Security System is made up of the following subsystems, without prejudice to their autonomy, act in coordination:

a) Pension Subsystem
b) Subsystem Health;
c) Subsystem for unemployment and job training;
d) Subsystem of Housing and Housing Policy, and e) Subsystem Recreation.

Bibliography:

http://www.monografias.com/
http://www.google.com.ve/
LAW OF SOCIAL SECURITY. 2002.
CONSTITUTION OF THE REPUBLIC OF VENEZUELA. YEAR 1999.

It Evaluation Verbiage

LOPCYMAT

SCOPE OF THE LAW (Art. 1)

> establish the institutions, rules and guidelines on safety and health.

> Regular duties and duties of workers and employers.

> Establish penalties for breaches of these regulations.

SCOPE (Art. 4)

> Public or private companies, or not operating for profit.

> cooperatives or other associations, community
a productive or service.

> with the exception of members of the National Armed Forces under
art. 328 CRBV

RIGHT OF WORKERS

• be informed at the beginning of its activity, the conditions under which it will develop.


• receive theoretical and practical training in the prevention of occupational accidents and occupational diseases.


• Refusing to work to interrupt a task or activity when imminent danger threatening his life.


• Report unsafe or unhealthy working.

DUTIES-entry workers

• Keep clean and tidy condition in his job.


• Report immediately, the existence of unsafe unacondición could cause harm to the health or life.


• Actively participate directly or travésde the election of representatives in the Committee of Safety and Occupational Health (SCSL).
  
  

Services Health and Safety at Work (Article 39)

ls

Employers must own or arrange a joint safety and health at work, shaping multidisciplinary manner, especially preventive character. The requirements of these services is governed by number of employees and technical assessment of the conditions and firm-specific risks.

Committee
Occupational Safety and Health (SCSL)

Body articipation collegial peer and intended for regular and periodic ONSULTATION of Policies, programs and actions n Occupational Safety and Health No Work . (Art. 46)

Powers. SCSL Article 47)

• Participate in the development, approval, implementation and evaluation n practice afety and Health Program at Work.


• promote initiatives, methods and rocedures for effective control of hazardous working onditions, proposing to improve existing controls or
  correction of deficiencies.

Colleges CSSL. Art. 48)

Report unsafe conditions and the EXECUTION of the agreements Ogren within it in relation to health and safety onditions in the ork.

Where should establish itself?

• "In every workplace, shop or drive and exploitation of the different firms or public or private INSTITUTIONS" (Art. 46)


• In Temporary Employment, Intermediate and CONTRACT. (Art. 46 and 50)


• "Those who perform work in cooperatives or other associations RULES, community, character and service roductive be covered by the PROVISIONS of this Act" (Art. 4, 2 nd paragraph)

constitutes How?

Through the election of delegates and Prevention by work ers, and epresentatives ESIGNATION of the company by the employer (both form the CSSL
equally). (Art. 46)

Sam Diego Best Glory Hole

Labor Contract

Our Venezuelan law there are rules to control everything related to the workplace, as the employment contract , safety at work, calculation of social benefits and other benefits; rule to regulate the relation employer - employee and agency for the protection of the same. Some employers, to evade these responsibilities arising from the employment relationship in some areas make their employees constitute personal signatures, then make them a service contract, known as commercial concession thus made to see that among them there is only a business relationship and not an employment relationship. People in order to achieve these jobs are obliged to create and register a company intended to carry out the transactions necessary for work job object. Thus when the employment ends, employers no longer have to pay anything more to these workers and workers who were never themselves. Depending to the above will call this subject as "a simulation of employment contracts used by employers using personal signature to their workers", in order to include a business relationship and not an employment relationship

EMPLOYMENT CONTRACT

We can say that a contract is an agreement between the employer and the employee detailing the conditions under which a worker undertakes to perform a particular job on behalf of employer and under his leadership, in exchange for a fee or salary. Employment contracts can be written or verbally (although only a few ways that we will see a little later). The contract may be indefinite (permanent) or for a fixed term (temporary), this duration will depend on the type of contract and the provisions in the same (though we'll see below). It is optional and if they agree, one should be written in the contract. The duration of the trial period is set in collective agreements and, failing that, a maximum is six months for qualified technicians and two months for other workers, except if the company is less than 25 workers, and may not exceed three months. Can not be established probationary period when the worker has performed the same functions previously in the company under any type of contract. During this trial period, the employee will have the same rights and obligations as other workers.

Probation

(Art.76 cst) Time during which the employer appreciates the abilities of the worker who determines whether you agree to the terms of decent workspace parties may unilaterally terminate the period test without aviso.Puede be up to two (2) months and in contracts of less than one (1) shall not exceed one fifth (fifth) part of the agreed date, for the maids probationary period is fifteen (15) días.Puede developed a document showing the date of commencement of the trial period or one trabajo.Es contract, to extend a contract no prueba.Dentro this period period, generate the following benefits: Salary

• transport
• Help Affiliation to social security Layoffs

SALARY

is the remuneration gets the worker carrying out their work. The contract shall include the total gross pesetas a year and number of pay (including bonuses) is distributed. The salary should match the collective agreement contained in the company, and if there were, in the collective agreement of the provincial and national sector. In any event, not less than the minimum wage.

DAY

are ordinary working hours to be performed by the worker either daily, weekly, monthly or annually, and its distribution shall not exceed 40 hours per week and 9 hours diarias.La day must match what is collected in the enterprise collective agreement or, failing that, at the provincial and national sector.
Note: employers are required to deliver a basic copy of the contracts with workers' representatives within ten days. This copy has all the basic data except for personal contract (such as ID number, address, marital status, etc.).

ENDS WHEN THE CONTRACT SHOULD KNOW:

1. SETTLEMENT

is the receipt that the company must give the employee when the employment relationship ends. On the receipt contain the proportional shares of the following amounts:

bonuses and holidays, also include the salary arrears and loans for other items.

2. severance

is the amount (days per year worked) that the company has to pay the employee when the temporary contract ends, not all forms (as we shall see in the various forms of contract) or in some cases dismissal.

3. SETTLEMENT

is the document that terminates the employment relationship between employer and employee, and includes the amount resulting from the sum of the clearance and compensation. Very important: if you sign the release form could be giving

to take future legal action. Get advice on the Union before you sign, you will avoid potential problems. If you see clear, written document NONCONFORMING expression.

The law provides for the possibility that, at the request of the employee, is present at the signing of the settlement a representative of workers to advise if necessary. Therefore, do not hesitate to seek help from your union representative before signing the settlement.

Labor Law

Article 39: worker means the natural person who performs work of any kind, whether employees and under the dependency on another.

The provision of services must be paid if:

Article 65: be presumed existence of an employment relationship between the person who provides personal service and the recipient.
Se exceptuaran aquellos casos en los cuales, por razones de orden ético o de interés social, se presten servicios a instituciones sin fines de lucro con propósitos distintos de los de la relación laboral.

Artículo 67: El contrato de trabajo es aquel mediante el cual una persona se obliga a prestar servicios a otra bajo su dependencia y mediante una remuneración.

Artículo 146: El salario base para el cálculo de lo que corresponda al trabajador a consecuencia de la terminación de la relación de trabajo, de conformidad con el articulo 125 de esta Ley, será el de vengado en el mes de labores inmediatamente above.
If unit labor wages, piece, piece, commission or any other form of variable pay, the basis for the calculation is the average of the accrued during the preceding year.

First Paragraph: the purposes indicated, worker participation in the net profits or earnings to contracts Article 174 of this Act, be distributed to the full months of service during the period concerned. If the time of calculating the seniority allowance to be determined net profits or earnings, for failing to overcome the financial Annual employer, it is obliged to incorporate in the calculation of compensation, the share portion, once the amount determined by the profit or benefit. The employer shall pay within thirty (30) days from the date of determination of the profits or benefits.

Paragraph Two: The base salary for pension calculation of seniority, in the manner and terms set out in Article 108 of this Act, shall be payable in the corresponding month.
monthly estimates on this account are final and may not be subject to adjustment or recalculation for the relationship work or termination.

Tall White Paper Hats Were They

SUNACCOP in your newsletter Issue 1 explains the concept of cooperatives:

Cooperatives are enterprises of production, collection, use or appropriation of free and democratic participation, formed by people pursuing an economic objective and social common where the share of each partner in the benefit is determined by the work incorporated into the common goal and not by the amount of money you have contributed. The Cooperative, unlike the stock company is a partnership, not capital. It is based on the equal rights of its members in terms of social management. Moreover, cooperatives distribute their profits or surpluses depending on the activity undertaken by its partners in achieving common purpose. In contrast, in a commercial enterprise, the profit is distributed among the partners in proportion to the economic capital each contributed.

According to the National Superintendence of Cooperatives:

"The Cooperative is a partnership that bind legally constituted in order to solve common needs. Cooperatives are self-managed associations, the process of making making and ownership of the assets belong to all partners in an equitable manner "

Types of Cooperatives

For the author Martínez (1972), the types of cooperatives; in Venezuela are:

• Agricultural Cooperatives: are organized by farmers to lower their costs and have better integration into the market and buy inputs, shared technical assistance and professional marketing the production as a whole, increasing the volume and price improvement, initiate processes of transformation primary production.

• Savings and Credit: To organize this type of cooperative, a group of people from the same community, business, etc., Organized to save regularly, "thus creating a mutual credit, which have the possibility to access to borrow on their savings. "They are charged low interest rates and eliminating the high costs of usury in credit extended by commercial banks. They have the primary purpose to provide, through the cooperative, full access to financial services, act as a regulator price, to educate their members about the best management of their personal and family finances, promoting productive activity through self-employment, self-management and small business support and develop leaders to strengthen the cooperatives and communities.

• Consumer Cooperatives: Van oriented services in the purchase of items consumption. Consumer cooperatives seek to meet the needs of partners in a matter of consumers by providing personal items and family in the best conditions in terms of price, quality, quantity, timing, etc. in the cooperative.

• Industrial Production Cooperatives and Handicrafts: are groups of people that sell products or manufacturers. These companies produce goods and services in the hands of the workers themselves partners.

• Transportation Cooperatives : organizations are constituted by public transport (buses, cars and free position) freight co. In both groups there are two modes, the privately owned work units, in this case the cooperative is reduced to provide certain services, such as the achievement of the route, legal services, medical care. There is also a form of collective ownership of the work units.

• Housing Cooperatives: activity is mainly oriented to the acquisition of land and housing at less cost. They are for your use and enjoyment of the partners and not for speculative trading.

Cooperative • Social Services: Are second degree cooperatives, usually grouped cooperatives of all kinds and sometimes uncooperative bodies which do not pursue profit, as trade unions, religious fellowships, etc. The purpose of these stations is to provide social security beneficiaries: funeral services, pharmacy, medical and hospitalization insurance, etc.

Cooperative Values \u200b\u200b

According SUNACOOP (2001) The Cooperative is a proposal that seeks the common good of a group of people who are associated and organized into a company to reach a objective, guided by the following values:

• Co: The group takes a cooperative maintains a supportive relationship, individual work based on the common goal.

• Accountability: Everyone form a cooperative group to be fulfilled are always the work they deserve. Never lets the team's achievement stand had postponed a task.

• Democracy: The highest authority within a cooperative group is meeting at the Assembly of all members. Decisions are made together.

• Equality: All group members cooperative have the same rights and duties. The allocation of positions has an end but there are cooperative special privileges.

• Equity : The cooperative members always behave in a fair and equitable, meaning that the recognition of the work of each partner is the basis of the functioning of a cooperative enterprise.

• Solidarity The cooperative always ready to give support to others. It is never indifferent to injustice or, the trampling of human dignity.

Principles

Cooperative Cooperatives are governed

seven basic principles recognized internationally by the International Cooperative Alliance. The latest version of those principles was adopted on September 23, 1995 in the city of Manchester. Bulletin No. 11, World Cooperative (1997) describes the cooperative principles: 1 .-

Voluntary and open membership

Cooperatives are voluntary organizations open to all persons able to use their services and willing to accept the responsibilities of membership without gender, race, social class, political or religious position.

2. Democratic Member Control

Cooperatives are democratic organizations controlled by their members who actively participate in defining policies and in decision-making. Men and women elected to represent are accountable to the membership. In primary cooperatives members have equal voting rights (one member, one vote) and cooperatives at other levels are organized in a democratic.

3. economic participation of members

Members contribute equitably and democratically control the capital of the cooperative. At least a portion of that capital is the common property of the cooperative. Members usually receive limited compensation, if any, on capital subscribed as a condition of membership. Members allocate surpluses for any of the following purposes: developing the cooperative, possibly by setting up reserves, of which at least would be indivisible; the benefits to members in proportion to their transactions with the cooperative and supporting other activities approved by the membership.

4. Autonomy and independence

Cooperatives are autonomous organizations support each other, controlled by their members. If they enter into agreements with other organizations (including governments) or raise capital from external sources, on terms that ensure democratic control by their members and maintain their cooperative autonomy.

5. Education, Training and Information

Cooperatives provide education and training for their members, elected representatives, managers and employees so they can contribute effectively to the development of their cooperatives. They inform the general public, particularly young people and opinion leaders, about the nature and benefits of cooperation.

6. Cooperation among cooperatives

Cooperatives serve their members most effectively and strengthen the cooperative movement by working together through local structures, national, regional and international.

7. Community Involvement

cooperatives work for the sustainable development of their communities through policies accepted by their members.

Social Economy

Business

Andalusian Federation of Industrial Societies (FEANSAL) (2005) explains the phenomenon of Economics Social:
The concept of "social economy" refers to the set of microeconomic organizations characterized by common features marked by a 'social ethics'. As a concept defined in positive, goes beyond the traditional institutional boundaries based on identified as a residual sector, composed of organizations that do not belong to the sphere of public economy and the private capitalist economy. Today
said the concept of social economy is mostly Latino (francophone countries-France, Belgium, Canada, Spain, Portugal and Latin American regions) with a growing recognition in Italy, Greece, Sweden and the United Kingdom, supported particularly by the Community institutions and academic activity.
The Charter of Social Economics, 22 May 1982, characterizes the Social Economy companies such as: "Those entities outside the public sector, with performance and democratic governance and equality of basic rights of the / as partners / as, practicing a special system of ownership and profit sharing, using the surplus for the year for growth in the company and improving services to members and society. "

In short, these are companies in the market arising from the ownership of certain groups in order to create wealth, generate employment, or to solve social problems that the sole action of public enterprises or public sector, in its broadest sense, have not been able to resolve satisfactorily.
This definition provides the basis for the philosophy of the cooperative, hosts, in fact the following entities:

• Cooperative Societies


• Labor (Labor Anonymous Soc, Soc Limitada Laboral).


• Mutual Insurance and Social Welfare


• Savings


• Agricultural Transformation Companies


• Guarantee Societies Reciprocal


• Foundations and NGOs

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Industrial Property in Venezuela is regulated by, the Autonomous Service of Intellectual Property (SAPI) body under the Ministry of production and trade, and none other than property acquired by the inventor or discoverer with the creation or discovery of any industry related product and the producer, manufacturer or merchant to the creation of special signs which it seeks to differentiate results of his work similar. Industrial property means property rights intangible assets relating to industry and trade: on one hand, those that protect the monopoly of reproduction of new products or procedures for its originality and usefulness deserve such exclusivity, otherwise, the names of the product or merchant attract and serve notice to customers. Intellectual property rights are absolute rights of exclusion or require to be validly constituted, enrollment in a special register on the property in question. Moreover, the public interest requires that the industrial property exclusive concessions are not perpetual, and it determines that the laws grant the right referred to a running time different according to different rules that discriminate against this special property and temporary. After the period of legal existence, rights expire. The shelf may be the effect of other reasons such as nonpayment of annuities or quotas, no use for a period determined by law in each case, and will, therefore, stakeholders.

Industrial Property

industrial property is a set of rights that may have a natural or legal person for an invention (patent, utility model topography semiconductor products, supplementary protection certificates for drugs and pesticides), industrial design, a distinctive mark (trademark or trade name, etc.).
Provides two types of rights: first, the right to use the invention, design or distinctive mark, and secondly the right to forbid anyone else to do.

The right to prohibit (ban di ius) is the most important part of industrial property and allows the holder the right to seek payment of a license. It has time limits, as almost all industrial property rights have a maximum duration, and territory as only valid in the territory which have been granted (usually but not exclusively, a country). Other limits are right to prevent exhaustion of the right, which once traded with permission of the owner or having claimed compensation can not prevent resale, the experimental use and non-commercial, temporary entry into the country a means of transport registered abroad, etc.
( http://es.wikipedia.org/wiki/Propiedad_industrial )

Pat

is a title to a technological innovation, the legal protection given by a patent holder gives an inventor the exclusive right to commercially exploit the invention within the territory of the country granting the right. It also means all patent rights the law grants the inventor of an object or product (meaning the author or creator), whose main characteristic is its novelty, that is, that has not been known or served on test or practice in the State which issued the patent or abroad.

Patent Types:

Of Invention: Its duration is 20 years (Article 50 of Decision 486)

Utility Model: Its duration is 10 years (art. 84, Decision 486)

Article 7: Everyone has the right to improve the invention of another, but you can not use that invention without the consent of the inventor. Nor does the inventor can use the improvement or improvements made without the consent of the author of the improvement. (Republica Bolivariana de Venezuela. Industrial Property Law, Official Gazette dated N0 25 227 December 10, 1956.)

for improvement: This patent is to protect the better that someone has been made to an invention already exists, its duration is five to ten years according to the will of the applicant, according to the Industrial Property Act

Marks

is everything that the consumer thinks when he hears the name of your company. Mark means any perceptible sign capable of distinguishing on the market, products or services produced or marketed by a person of goods or services or similar to another person. Trademarks can be registered as all signs that are capable of distinguishing goods and services in the market which are capable of graphic representation.
Article 27 (LPI): Under the commercial brand name includes any sign, picture, drawing, word or combination of words, legend or any other sign that new magazine, used by a natural person or legal entity to distinguish articles produced, those with whom they traded or your company.

Marche are used mainly for:

• distinguish goods or services.
• display consumer business or geographical origin of products or services.
  emphasize the quality of products or services.
• support and facilitate marketing and advertising campaigns for products or services.
  

Types of Marks

• Brand Product or Service: distinguish goods or services similar in the market.


• collective mark: is any sign which serves to distinguish the origin or any other characteristic common to goods or services belonging to different companies and use it under the control of an owner.


• Certification Mark: is one sign intended to be applied to goods or services whose quality or other characteristics have been certified by the trademark holder.


• Mixed Marks: are those that are composed of a combination of figurative and verbal.


• figurative mark (logos): are those that are composed of word únicos.Marcas designs: those which are integrated by the name of letters or words

Libert ad industry and commerce

Its purpose is individual protection and safeguarding creation of access and dissemination of technology, the right to invest and production, every citizen has the right to participation and access to technological and cultural knowledge through information services in accordance with industrial property laws.

Act pr otection to competition

means free competition, that activity which conditions exist for any subject, whether a bidder or applicant has complete freedom to enter or exit the market, and who are within the no possibility, either individually or in collusion with others, to impose any condition in terms of trade.

the Autonomous Service of Intellectual Property (SAPI) body under the Ministry of Production and Trade, was created under Presidential Decree No. 1768, March 25, 1997 , published in the Official Gazette of the Republic of Venezuela No. 36,192 dated April 24, 1997, comes into operation the first of May 1998 by ministerial order of April 7, 1998 and was published in the Official Gazette No. 36,433 of April 15, 1998.

The creation of the SAPI to unite under a single organization of industrial property and copyright. This feature made it possible to expedite and streamline the registration, protection and dissemination of creations of human intellect under the various schemes currently operating in the Venezuelan system of intellectual property. The transformation of the organizational structure of national intellectual property system has been designed in response to dynamic changes in the environment and the emergence of new structures and economic and trade patterns.

Mission SAPI

excellence provide specialized services for the strategic use of Intellectual Property, which contribute to the cultural, economic and social sustainable manner

SAPI Objectives

• Create a public register of traders and business.
  
• Develop a permanent business census. Da
  
• value to almost all material goods and services we use.
  
• Promotes intellectual property system as part of the socio - economic and sostenible.Coordina with his ministry (MPC) implementation of policies.
  

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Contitucion of Companies

Commercial Companies

represent how to identify the association of people who seek lawful gain investment. In this essay, not only attempts to analyze the pattern of a corporation, but in understanding the concept, principles, rights and relevant aspects of the constitution of a corporation and limited liability company. In addition to the voluntary union of rational beings around a common goal, the adopted definition refers to the need for stable and efficient agreement for the existence of a society. This postulates the existence of an order which is distributed and shared work benefits, and also postulated the existence of an authority (or government) to monitor compliance with that order. It is therefore obvious that any society, any moral union of men, requires an order to form a unit, as is a power that needed cleared that order and at the same time becomes effective the unity of being social.

The constitution of society creates a new legal subject: the social person, while engendering rights and obligations which are held by the parties involved in this constitution, rights and obligations which together form the state or quality of partner . To produce the fullness of these effects requires the observance of certain forms and requirements, the omission of which entails the irregularity of society.

Traditional theories have been subjected to reprocessing, having proposed the need to overcome the view that legal persons are persons, in technical terms, to move to the level that they are people only in a functional sense, to give special treatment to certain groups. There is talk of a victim's assets technique of limiting the risks of a technical or business management.
The legal doctrine distinguishes between perfect and imperfect. The corporation is an example of diversity.

TYPES OF MERCANTILE CLASSIC

business ideas need a legal framework upon which constituted, in the case that these ideas are talking about joint ventures involving companies. Through the partnership contract two or more persons agree to make a contribution to a company that can be representing monetary or labor, or represented on other goods and then share the profits resulting from the activity of the enterprise or social activity.

Companies People

In Fact: Figure with a minimum of two permanent members and a maximum, not granted by public deed, the liability is unlimited and supportive work input is not estimate, the administration is made according to how the members decide. This shape is typical of the artisanal sector, retail, and arts and crafts services, even among professionals.

Partnership: is made up of two or more people, who share an unlimited and joint liability, contributions can be cash or property, in terms of work not estimated its worth and this is not part of social capital. All members are administrators but can be delegated to a consortium or a stranger. The name is formed with the name or surname of one or more members together with the expression & combines, brothers, and sons and so on. This type of company is best suited for small family businesses.

Limited Partnership: It may have two or more people, a manager and backer, managers unlimited joint and several liability, limited partners respond according to their contributions. The manager can provide labor and industry and are those who manage and represent the company. The limited partners can only be delegated to managers to represent the company. The name must appear under the name or surname followed by managers and Company. S. In C. It is common in small businesses.

Venture Capital

Company: have a minimum of five permanent members and a maximum of them, the capital is represented in the actions and the responsibility goes to the amount of contributions, the contributor industry can profit by this fact receive free shares, or industry. The partners are in a position to be members of the board of directors, legal representatives or officials of the same company. The name is formed with the name of the company together with the expression of SA This company is typical of big business.

Limited Partnership by Shares: Complies with one or more managing partners with unlimited liability and five or more limited partners with limited liability, the capital is represented by securities of equal value, in this case the manager actions can release your contribution of industry, as participation of partners in the administration is the same as in the limited partnership. The name is made up of the company name followed by SCA this society is typical of mid-sized companies and closed nature.

joint ventures

Limited Liability Company:

presents a minimum of two partners and a maximum of twenty (25) the capital is divided into shares of equal value, responsibility principle to the extent of their contributions but may provide greater accountability of one or more of them. The contribution of work has no estimate and is not considered capital. The administration is up to all, however the board may appoint a manager. The name is formed by the company name followed by the expression Ltd. This type of company is common in small and medium enterprises.

CONCEPT OF ORGANIZATION

The organization is a coordinated social unit, conscious, composed of two or more people that works with relative constancy in order to achieve a goal or a set of common goals. According to this definition, production and service companies are organizations, as are schools, hospitals, churches, units, military, retail stores, police departments and local government agencies, state and federal levels. People who monitor the activities of others, who are responsible for organizations to achieve these goals with their managers (although sometimes they are called managers, in particular non-profit organizations).