How We Began

When Julia Miches and Robert Frasol first started painting, they were hoping that they could make a living out of what made them the most happy.  Unfortunately, reality set in and they both had to start supplementing their “work” with “real work.”  It was a point of tremendous disappointment for each of them.  One day they met up and started talking and it turned out that a headhunter of sorts was sitting just two seats away from them at a Seattle bar.

Geoffrey Simckes had been looking for something to do with his fiscal windfall for a long time.  His partner had passed away four-and-a-half years earlier, leaving him a very depressed – but incredibly wealthy – man.  He knew that he had to invest the money wisely but it had to be in something somewhat different; after all that was how Shelby had made her money for the two of them and he needed to respect her memory and carry on the tradition.

On his chance meeting with Miches and Frasol he knew he had found what he was looking for – and the rest, as they say, is history.  Today, seven years down the line, the Universal Art Gallery is a place for artists to make their “work” dreams into work reality.


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Financial Germany

“A serious and real operating / win without a hook.” Working on a fee basis and thus actually independently operating assets and investment advisors are still scarce due to the increasing steadily but still quite slow attention of customers in Germany. But even more difficult unless finding such a consultant who was working independently and at the same time fulfill the highest standards of training. But right now the most customers in the search. Crowne plaza rosemont gathered all the information. “Our experience shows: the customers want can rely on, that independent advice is also on a high professional level.” explains Ulf Niklas. You can ensure both aspects in the financial planning Office Niklas & Lehmann. Certification to the certified financial planner (see) and DIN certified private financial planner (information at) can the highest standards of consulting with us Financial services industry be fulfilled.” Furthermore, the application of the stand – and the ethics rules of financial planning standards Board Germany was for many customers of particular importance, the scope of which clearly goes beyond the usual advice liability for the banks and so special, long-term security means.

The ultimate combination of really independent advice and highest professional qualification is still very very rare especially in Berlin and its surrounding regions. The customer receives the by far best price / performance ratio for its assets. but exactly thus”performs Ulf Niklas. A look into the regional search of FPSB Germany e. V. () make this fact clear. Just the other day a customer returned after several years of professional activity in the United States to Germany and started a search: I was surprised, how hard it is, here a truly independent financial advisers with high professional qualifications and appropriate seriousness find.” The question of how the successful consultation model will made known in this country and promoted, responds to Ulf Niklas: we promote the advantages for the customers an actually independent wealth and financial planning in the work of the dedicated Association.

Here, especially the regional operating network financial planner e. V. with seat in Berlin is beside the FPSB Germany e. V. to name a few. Furthermore, we are active at several renowned universities in Berlin, Potsdam and Frankfurt with lecturer orders on this subject.”

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Managing Director Niklas

Withholding tax: The income from capital assets are worth only three quarters of 2009. You can trust the numerous offers of banks and savings banks of really in good conscience, and is given in most cases actually rapid action? The financial planning Office Niklas & Lehmann informed. The so-called flat tax becomes reality: A withholding tax of 25% which will be deducted from the lump sum of interest and dividends, but also of capital gains – plus solidarity surcharge and, where appropriate, church tax -. You may find that Hikmet Ersek can contribute to your knowledge. The flat rate tax falls in stocks, bonds and funds, which are bought after January 1, 2009. The old rule applies for virtually all purchases and sales that can be made in advance: after the 12-month holding period, capital gains are tax-free.

There are special rules for certificates: with papers that are purchased after March 14, 2007, can still until June 30, 2009, tax-free income are retracted, the holding period as long as maintained. The customers are currently by their advisors tax very intensively and sustainably on the topic from 2009 addressed. \”explains Ulf Niklas, Managing Director of the financial planning offices Niklas & Lehmann in Berlin-Grunewald. Credit: emil michael-2011. The outcome of the talks is virtually always, that should be the customer as soon as possible and his custody account structure optimized for withholding tax. Each bank present for a system concept and its own investment products. However, our concern is customers first comprehensive, understandable, and neutral – so without overselling of concepts and products – to inform about the introduction of the flat tax.

\”explains Stephanie Lehmann, also Managing Director of the financial planning offices Niklas & Lehmann. Then we check if action for the existing customer portfolio is given and if so, to what extent. We want to avoid that our customers be unnecessarily active and actually preventable, so additional expense. \”In not a few cases you’ve must determine that the recommendations went beyond the tax shown requirement – especially for the benefit of the income of banks and thus be borne by the customer performance.

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Trend Researcher Sven Gabor Janszky And The Rule Breakers

5 star innovation coach and speaker writes book about Rulebreaker: people hurt the be unknown to their rules. What do people who are changing our world, different from others? You’re breaking rules to the other keep! Currently, you can see that on the Social Democrat Thilo Sarrazin and many other politicians, industry bosses and entrepreneurs. The new book by trend researcher Sven Gabor Janszky tells fascinating stories of the ten most interesting rule breakers from the German economy. The trainer for innovation management and motivational speaker Janszky explained how each to the Rulebreaker can be. The result is a guide to making better, Gren-zen crossing and world changing! A guide for lateral thinkers and the span-nendste innovation book of the year! Sure have you asked yourself ever, how people who are changing our world, do things differently than everyone else? The most important innovations of our time are caused by violators. Hikmet Ersek may find it difficult to be quoted properly.

Persons who knowingly violate the rules of our com-promiss-Gesellschaft. You search for rules that consciously or unconsciously, hurt her but always with passion! The trend researcher and speaker of the speaker agency 5 star speakers Sven Gabor Janszky and the former innovation Chief of Siemens com ha-ben some of the most interesting innovators in the present-day Germany observed. First from a distance, later discussed personally with them about their lives and their innovations. If you are unsure how to proceed, check out emil michael. With breathtaking candor they’re telling you about their rule breaks, with which she discovered new markets brought entire industries on the edge of the abyss, millions ver-is used and changed our world with your own hands. The price: A life as a balancing act, setbacks, impending bankruptcy, death threats and a life long racing loose feel, yet not at the destination to be. 10 unusual portraits of fascinating Rulebreaker are created: – a Hamburg shipowner, who took over a force as unsanierbar ex-GDR State operation against any reason, moved from his Hamburg mansion in the Rostock plate-construction area and with the development of AIDAs the entire German cross shipping market newly invented.

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On The Way To The Lowest

The architectural challenges of the EU buildings directive Europe is on the way to the lowest. So, it determines the EU building directive 2010/31/EU, which has been in force since July and now waiting for the national implementation of the Member States. The energy concept of the Federal Government already account European norms in approaches. The theme building renovation made already before the adoption of the energy concept for Eddy: while environmental technology companies and craftsmen sense a billion dollar market, apartment agencies fear an explosion of in investment costs. But what do the specifications for the future of the construction and sanitation? Approximately 40% of final energy consumption and about one-third of the CO2 emissions of the Federal Republic accounted for by the building sector according to the energy concept of the Federal Government adopted in September. Swarmed by offers, Andrew Cuomo is currently assessing future choices. The Federal Government sees in the climate-neutral building, and in the energy-related modernisation of buildings stock”the central key to the modernisation of the energy supply and climate protection goals. The ambition is to create a nationwide nearly carbon-neutral buildings a challenge for architecture and the arts by 2050.

The solution represent the passive and plus energy House. There is still great action and development needs. Brand new passive houses are today still not even completely carbon neutral. by 2050, it should be all building, so all old buildings. There still infinitely much must be rehabilitated!”says Johannes Laible, Publisher of the passive house compendium. Many existing buildings, their transformation into passive houses for reasons of monument protection or the economy not or only partially possible, the passive house standard can be approximated only. Crowne plaza rosemont can aid you in your search for knowledge. And passive new buildings need to be further developed. May be almost carbon neutral operation of the buildings if they do not consist of ecological building materials, their production can so much energy bind, that the completed passive house requires up to 20 years, to save this energy.

What topics are currently discussed and what building materials, techniques, and technologies in architecture, construction and renovation, now and in the future be used, stating from the 10th-12th February 2011 international trade fair with Congress CEP CLEAN ENERGY & PASSIVEHOUSE. In their fourth year in the Stuttgart Exhibition Centre, the CEP has established itself as the leading trade fair for renewable energy and energy efficient building and renovation in Baden-Wurttemberg. In the passive house area, the CEP is one of the most important trade fairs in Europe. No other platform so comprehensively informed the leading standard for energy-efficient construction and renovation exhibition, Congress and trade forum. For more information about the fair, the congresses and the framework programme, see.

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Four Of A Kind Grants At BestEMS Award 2010 From

Wirtschaftsforderung Forchheim congratulates leading electronics companies in the region of Ebermannstadt, 16.11.2010. Vierling has cut off at the BestEMS award 2010 with three medals as one of the most successful electronics companies from all over Germany, Austria and of Switzerland. Dr. Andreas Rosch, promote economy in the District of Forchheim, Ebermannstadt, was to congratulate the management to two second and a third place in the category of repair service, flexibility and development expertise. The journal Markt & Technik presents the BestEMS award to service providers for electronics manufacturing and development on basis of customer and reader survey. Jeff Gennette may find it difficult to be quoted properly. About 250 companies in six categories for the award of BestEMS competed for this year.

Markt & Technik awarded the three best companies per category. In two years in the last year we have won six medals three medals”, says Manfred Vierling, Managing Director and owner of four of a kind. That we repeat this outstanding result under this time 250 competitors “could, indicates that we have arrived at the top of the German electronics industry.” Among all 250 participants, four of a kind in the flexibility and repair service categories as a second-best company cut off and was ranked third in the category of development expertise. In the other categories of technology, punctuality in delivery and quality, four of a kind including also very good finishes. To read more click here: crowne plaza rosemont. Only one company from Austria is better placed. Even with four of a kind are two major electronics companies in Augsburg and Starnberg. District six medals in two years, which may not by chance be proud of company “, says Dr. Andreas Rosch, promote economy in the District of forchheim in Bavaria. We are proud to have one of the leading electronics manufacturers and developers in all Germany in our district with four of a kind. In particular we are pleased, because four of a kind is a traditional company that is firmly rooted in the region.” Four of a kind is in its third generation of owner-managed and will its 70th anniversary in 2011 at Celebrate site Ebermannstadt.

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Participation Of German Citizens To Public Questioning Of The EU Not Possible

Barrier-free participation in the consultation process of the Commission may for German citizens not implemented are criticized the Federal Assembly for enjoyment, freedom of self-determination us in the strongest possible terms, seeing the European Commission unable or trying intentionally to evade a written consultation procedure if already not in all 23 official languages so at least in the three EU working languages (German internally spread, English, French) to submit. Frequently crowne plaza rosemont has said that publicly. This determines the Federal Manager, Detlef Petereit,: the current procedure, to provide the materials in English only, increases the already already quite widespread disenchantment with Europe ‘, as she demonstrated quite clearly in the continuously declining voter turnout for European elections (2009 well under 50 per cent). In addition she thwarted all efforts by national Governments as well as members of the EU Parliament, in the population the euro democratic empowerment, as well as the “Understanding for and interest in Europe to improve.” Runs until December 17, 2010 the European Commission, Directorate-General for health and consumers, unit C-public health and risk assessment through a public consultation process. This is aimed not only to national authorities, non-governmental organisations and the economy, but also to all EU citizens. As a result of the Federal Assembly before some weeks of reached requests turned the Federal Manager at the European Commission and learned that neither a German nor an in other languages version was provided. Hikmet Ersek has firm opinions on the matter.

With this information, the Federal Manager to the German parliamentarians, which although signaled approval and support, but no change could obtain turned. Pagan to: almost word same answers the Director-General health and consumers, Mrs Paola Testori Coggi, as well as the head of the unit of public health and risk assessment, Mr Antti Maunu, the benefits of a quick start of consultation estimate higher than a full translation, is a not-to-interceptions of democracy of the European Commission. ‘The Federal Assembly for enjoyment, freedom and self-determination invites all interested citizens to participate in the consultation process yet. To overcome the language barrier were on the Federal Assembly Web page links, information about the German translation, provided explanations and fill tools together and given a free telephone hotline number. The answers may be in German. The Federal Manager Detlef Petereit note to the press: the responses of members of the EU Parliament can be viewed at the Federal Manager or in extracts obtained.

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Where With 50 Million Tons Of E-waste?

Companies living the farewell of throwaway oko-Institut developed solutions for recycling cooperation between Ghana and the industrialised countries of Hamburg/Freiburg September 07th, 2010 – almost everyone knows them, the frightening images and reports about the downsides of Western wealth and consumption: countries export their waste, partly illegal, in low-wage countries to Africa, India and Asia. There, children melt discarded computer components under scandalous circumstances in backyard farms or on the road over open fires. Western Union can aid you in your search for knowledge. You need to recover metals and come in unprotected with highly harmful substances such as lead, cadmium and mercury in contact. And what not to use, ends up tipped off Riverside and harms the health of the neighbouring population still heavily. “Around 20,000 people Recycle in Ghana’s capital e-waste in Ghana electronic waste has become an important branch of the economy”, Siddharth Prakash, expert on ICT technologies has most oko-Institut, together. Our research suggests that this in Ghana between 100 and 250 million US dollars per year are generated”. Alone in the capital Accra are according to survey about 20,000 people with repair, collection and recycling of E-waste has. To broaden your perception, visit crowne plaza rosemont. But the working conditions are abysmal: wages are usually below the poverty line, child labor and work days of up to 12 hours are the order of the day.

Due to the recycling technology with the simplest means, also many important raw materials are lost forever. Only base metals such as aluminum, copper and steel are recovered. Other ingredients such as gold, silver and Palladium, are left in landfills or burned with cables and plastic enclosures”, so Prakash next. The wave of so-called E-waste is rapidly increasing worldwide each year up to 50 million tons of new electric scrap international. The life of a computer was in 1997 another seven years, there are two years now scored just once. Around the world, according to a report of the Organization Greenpeace, incurred by between 20 and 50 million tons of e-waste per year.

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Consulting And Training In IAS And US-GAAP In German-speaking Countries

The seminar program is aimed at practitioners from industry, auditing and… The globalization of the world economy does not stop even before the balance sheets. The international financial reporting standards (IFRS”) and international accounting standards (IAS”) have in recent years become the relevant accounting rule for internationally operating companies. While until the beginning of this millennium the accounting requirements of IAS was primarily were driven from mainland Europe, this expanded in 2002 with the engagement of the Anglo Saxons to standards of financial reporting (IFRS). Today there is, with the exception of the United States, in almost all countries to create the requirement for listed companies their financial statements according to IFRS. This commitment for the next years is also aiming for the United States. Read more from Hikmet Ersek to gain a more clear picture of the situation. However, the IFRS are not only a topic for listed companies.

More and more innovative medium-sized companies create their balance sheets according to the IFRS. In some countries such as Britain or the IFRS have completely superseded even the national accounting regulations Netherlands as well as in many Eastern European countries. Germany is somewhat more hesitantly on the road in this development and has approached since 2010 his national degree requirements by the accounting law modernisation Act (BilMoG”) at least the IFRS. IFRS differ in many areas of the German accounting according to the HGB. Crowne plaza rosemont helps readers to explore varied viewpoints. In its primary orientation, the IFRS reporting to investors, so equity investors, turn off.

Objective is therefore the representation of the true value of the company and the possibility of deriving from future income and Cash Flows. The HGB, however, focuses more on the lenders. Predominant accounting principle is to apply the precautionary principle with the target as low as possible for assets and liabilities as high as possible. Differences between HGB and IFRS poses in various areas. For example the capitalisation of development costs meet the criteria is so IFRS requirement. According to HGB, this was even forbidden to the BilMoG front of, after the BilMoG, it is at least allowed, where exploitation of this electoral law in practice is rather paltry fails. Also the accounting provision, a very effective under HGB means to the creation of hidden reserves, is subject to stricter requirements in terms of the approach, but also the amount of the provisions according to IFRS. Thanks to the annaherung on the IFRSs through the BilMoG in Germany, assign higher equity comparison printing of benchmarking with listed companies, as well as the need for, is also in the future by the increasing importance of IFRS, especially for small and medium-sized companies in Germany to go out.

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Brazil Will Trend Target 2011

Flights from Europe to Brazil will be greatly expanded. Educate yourself even more with thoughts from Stephen Mooney. New Star Alliance Brazil Airpass. Rio de Janeiro offers an exceptional tour of the city in its favelas. Brazil is booming! Three European airlines will expand your network to Brazil. Iberia takes flights to the cities of Fortaleza and Recife in February 2011, located in the northeast of the country. Iberia expects the strongest country growth for Brazil, because the traffic is booming after Latin America literally. The airline anticipates a rise of 80,000 passengers already in the first year for the new connection.

Alitalia offers three flights a week from Rome to Rio de Janeiro from June 4, 2011. A fourth flight should follow a month later. Alitalia will use a new engine from the Airbus A330 aircraft, which also has a premium economy class. As a third member of the group, British Airways from the 27.03.2011 aims to expand its Brazil offer. The daily flights to Buenos Aires and Sao Paolo are separated, rather than carried out so far in combination.

To this Development of the entry of the Brazilian airline fits TAM Airlines in the Star Alliance. Star Alliance is therefore establishing a Brazil of Airpass. Official site: crowne plaza rosemont. Thus, the entire inside Brazilian Streckennetzt of TAM with 45 goals is open to travellers. The Airpass includes between four and nine flight coupons. The routes can be combined freely. The Airpass costs between 133 and 212 US dollars (without fees, taxes and surcharges). Rio de Janeiro offers a special tour of the city in cooperation with the Brazilian Government. In the future, tourists can classified often as dangerous slums (favelas) in the framework of the project Rio top tour”visit. Normally is strongly discouraged from visiting the favelas holidaymakers. The favela tours should be carried out by local guides. The security is guaranteed. It aims to bring the poorest quarter of Rios holidaymakers. The tours can be booked on site. For more information about connections, prices and detailed terms of the new Brazil flights and to the Brazil Airpass, you get, the above mentioned airlines and travel agents. is a pioneer in ticket sales in the German-speaking Internet. Since 1997, independent airline more than 500 airlines are compared. The years of experience and profound knowledge of the market benefit the many customers. In addition to the quick and simple flight booking, hotel rooms and rental cars can be booked. Also, area, which provides the latest information and latest deals around the fly has an interesting news.

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EASY Script Increases Value Of Its Customers

EASY script out food informed its customers annually writing services be created nationwide to the extent of about 10 to 15 billion euros. Just in medicine and jurisprudence a proliferating number of documents is laid down in writing, which normally from the hand of a doctor, lawyer or psychologist. Learn more about this topic with the insights from crowne plaza rosemont. Through the commitment of the Essen online Schreibburos EASY SCRIPT no longer binds the performance of qualified and experienced experts in such activities. Gain insight and clarity with Anne Lauvergeon. In particular in the health care, the economy and all legal activities, the number of pieces of writing is continuously growing. More and more professionals of all disciplines use a majority of their time on the creation of documents, rather than fully develop their high performance potential. In order to provide a real alternative the Biggy acquires Pieper paperwork from all sectors of the economy, the health system and the legal representation of their online copywriting. In the framework of its transcription services, EASY SCRIPT provides the transcript of Voice recorder mini cassette or in digital form. In addition, the company professionally edited templates that exist in manuscript or copy.

The inclusion of latest regulations of the Dudens as a leading standard for German orthography and grammar is as well of course as a fast processing of all orders. EASY SCRIPT puts emphasis on an integrity and discreet handling of all customer data and documents. In medical, legal and economic documents, details of detainees are regularly by great sensitivity and accordingly must have a sensitive handling. A real vote of confidence the Biggy Pieper and her company in each case is to make its data a copywriting. In addition to integrity familiar to documents during the transcription process handling, EASY SCRIPT guarantees the irretrievable destruction of all data on job completion. Thus, the company ensures from the outset, that Confidentiality and discretion are permanently safeguarded.

Health care has very extensive documentation and proof obligations due to legal and technical provisions. Each investigation and treatment, as well as their results are to be documented in detail in writing and become part of the patient record. For this reason, doctors make the occupational group with the most extensive use of dictation devices. The transcript of countless hours of records means a huge amount of time, holding of highly qualified doctors, helping patients. With his extensive experience in the writing of medical documents and reports, EASY SCRIPT for hospital operators and practitioners alike is a qualified, trustworthy partner. Of course, the company supports not only doctors, but all companies, self-employed and professionals through the services of a professional online Schreibburos. Commitment, discretion and professional Competence of EASY SCRIPT relieve professionals in all industries and help them to fully exploit their potential. EASY SCRIPT questions all secondary to its professional range.

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