Archive for the ‘Accounting’ Category
This new medium of interactive contact can be used competitively by the companies that have the capacity to generate innovative strategies with their public relations goals, have highly trained human resources and possess the appropriate technology tools to implement them.
In recent years, call centers have shown a steady evolution in the management of customer relationships. The result of the ability to manage multiple channels of interaction, such as e-mails, SMS and chats have become contact centers.
From the rise of social networking platforms on the Internet, thanks to massive support major development and that achieved some of them (Facebook, Twitter and LinkedIn among others), has facilitated the generation of conversations between pairs of a community.
To illustrate the uses and benefits of integrating the management of social networks in a contact center, then we will consider some of the activities normally take place in them:
Customer service. Social networks are ideal for “listen and intercept” complaints and / or customer complaints. Developing the ability to interact within the same platform, it is possible to reverse (or at least reduce) its “social impact.” Moreover, those companies that offer proprietary platforms for exchange among its users, benefit from cost savings achieved through the mechanism of advice they can give their peers, which also reduces troubleshooting time and improve productivity agents. Read the rest of this entry »
Disposal By the first of the Public Procurement Act (Official Gazette of August 9) provides that for taxable periods beginning on or after January 1, 2011, amending Article 30 paragraph 2 of the Consolidated Law Corporate Income Tax (TRLIS), which reads as follows:
- The deduction referred to in the preceding paragraph shall be 100% if the dividends or shares of profits come from entities in which the percentage of participation, direct or indirect, is equal to or greater than five percent, provided that such percentage has been continuously for the previous year to date it is required to distribute the benefit or, failing that, to remain for the time necessary to complete a year.
- The tax credit also will be 100% over profit sharing from mutual life insurance, social security institutions, and mutual guarantee associations.
- The deduction will also apply in cases where it has been that such percentage, but nevertheless, without having transmitted the participation, the percentage had been reduced to a minimum of three percent as a result of the investee has conducted a special prosecutor under the regime established in Chapter VIII of Title VII of this Act This applies to dividends paid within three years from the completion of the operation while in the year relating to the distribution does not fully convey the participation or percentage is below the minimum requirement of three percent.
It is known that recently adopted new Guidelines for the Preparation of Consolidated Financial Statements (NOFCAC), Royal Decree 1159/2010 of 17 September, which also modifies the General Accounting Plan (PGC) and the General Plan Accounting for Small and Medium Enterprises (SMEs PGC).
In relation to amendments to the PGC we focus in this entry, the inclusion of new rule (10) in the Development Standards of the Annual Accounts 5. Ned Common rules for balance sheet, income statement, the statement of changes in equity and cash flow statement included in the third part of the PGC, as follows:
The financial statements resulting from a reverse acquisition under the criteria in the standard of recording and valuation on business combinations will be developed by the acquired business. Consequently, the social capital that should look in equity will be that the acquired business. However it is considered a continuation of the acquirer, and therefore:
- the comparative information for periods prior to the combination will be referred to the acquirer. To this end, the equity of the acquired company should be adjusted retrospectively to show that theoretically would have accrued to the acquirer. This adjustment will be made considering the relative variation of social capital should match that had occurred on the assumption that the acquirer, legal and economic, was the same company.
- In the year they are making the acquisition, the profit and loss account and statement of changes in equity include the revenue and expenses of the acquiring company for that year to the income and expenses of the acquired company from the date on which the transaction occurs until closing. The same criteria were applied in preparing the cash flow statement.