Editorial titled “CEO salaries is no longer new, but it has surprised many: the disposal of the Oberfinanzdirektion in Karlsruhe from 3.4.2009.” After eight years, so that the tax authorities updated their table values for GmbH Managing Director and adapted to the current conditions. Dealing with one of the most common points of contention in audits in limited liability companies, namely to the question, what content for the Managing Director is appropriate. Excessive salaries of GmbH managing directors with partner status are qualified as a covert distribution of profits and again added the GmbH profit tax. Even if she can instruct only the downstream financial offices in their district of OFD OFD Karlsruhe, the new values in the table should be but a benchmark also for other financial offices. The question according to the appropriate content of a GmbH Managing Director can not answer. It is not only on the fixed salary, but on the total remuneration (including bonus, pension, remuneration in kind and benefits etc.) on.
These vary number of business leaders depending on the industry, size of company, etc. Therefore the results of several investigations of the salary structure, as well as an internal administrative collection of comparative data basis are the numbers of the OFD Karlsruhe. The Treasury assumes that the total remuneration as also the individual components must be reasonable. Assessment criteria for the appropriateness: nature and scope of activity of the Managing Director, the earnings outlook of the company, the ratio of CEO salary to the profit of the GmbH and the remaining return on capital as well as type and amount of remuneration, which grant similar businesses on Managing Director for appropriate services. The new Karlsruhe tables”and detailed explanations to their application are printed in the January issue of the magazine GmbH control practice”. Interested parties can make the contribution free requesting 53154 Bonn, fax number 0228 VSRW Publishing House, P.o. box 240 143, 95-124 90 or by email at. Bonn, the 28.1.2010
New online service at ecoAgent : monthly finance new cars from 19 euro – ultra-comfortable from home! Soest. Everything has an end: whether car, cash for clunkers, or savings. Stupid only when mercilessly strikes Murphy’s law right now and again, but really everything everything wrong the elderly PS carrot gives up the ghost, the savings account is now spick and span and the State grant snow yesterday. Where, here you go, should he come now, the new mobile base? While in Germany, the targeted Entleiben Erbtanten or raiding banks for the purpose of financing the personal mobility of the car encounters reservations, it is expensive, the good advice on the subject of new car to buy.\” But he does not have. It is advised as cheap as ever so comfortable as yet never for cheap (and especially good) who type in the address ecoagent.de in the address bar of his preferred Web browser. Because a few moments later jumps to the obvious way out of the neuwagenlosen plight literally the surfer in the form of buttons, which also happily bouncing like the heart in the body of every potential car buyer: new cars from 19 euros per month! \”, since the promise of the black letters on a red background. And this offer is our Ernst also quite \”, explains Uwe Springer, Managing Director of ecoAgent. Since our founding in 2002 our House has distinguished itself this way, that we offer premium new cars for the absolute best prices our customers effectively ex works, without this annoying and undignified there you must endure as a car buyer in the normal dealer around the corner. We have given such impressive top terms Barkaufern and full paying guests, but even our financing offers were always geared towards optimal conditions. \”Though it is new that we these financing terms now quasi self-service ‘ provide on the Internet.\” Thus, another advantage would be addressed, the ecoAgent customers enjoy has always been: comprehensive selection of all brands and total comfort when purchasing a car.
As can be seen, for testing web-based application has all the necessary factual set of tests can not be said about the windows-application. To test the windows-only applications are available and modular manual tests, and that's not enough for the normal functional testing. First, unit testing provides verification of individual modules in the source code level, and cover the entire functional unit tests very difficult. Secondly, manual testing to verify all the scenarios for using the software product time-consuming, and there is the human factor (overlooked, skipped, etc.), which could adversely affect the general result. Exit out of this situation is an automated functional testing, which provides: Automatic execution of functional tests, as the application interface, as well as services, applications, client / server, etc. As shown in the figures below (see Figure 1 and Figure 2) and temporary financial costs of manual testing far exceed the costs of automated testing. Figure 1.
Time spent on manual and automated testing of Figure 2. The cost of automation and manual testing Regression testing – that all the automated tests, which were formed earlier. In the development of the project accumulating a large number of functional tests (see Figure 3) and ensure their hand is almost impossible. Of course, one can say if and when the test was successfully passed, then why perform it again? But sometimes it happens that the implementation of new functionality or error correction can affect the already long running part of the program. So that all the test cases simply vital for developing the project.
Largest Swiss car leasing companies opts for the introduction of software Leasman as new, centralized application of it new software for managing leases the AMAG LEASING AG was recently with their enterprise-wide operation and complete detachment of the predecessor system completed. The solution of the Delta proveris AG uses the financial institution belonging to the Group of companies of the Swiss VW importer AMAG Automobil – und Motoren AG now as a back-office system for the total amount of the contract. AMAG LEASING edited both his entire private and corporate customers as also the fleet with the system. The complete Treaty resume in Leasman is represented in almost in the fleet area. However, the biggest challenge was in the integration of the numerically much higher Retailbestandes. Several different, used in the dealer organization of AMAG POS systems (point of sale), had to be connected via interfaces.
“This was achieved only by the technological development in recent years consistently pursued our software, in particular as regards multi layer architecture and ability to integrate”, summarizes DELTA Board Member Olaf Pfeifer. Since the project started in August 2009 organizational processes and software were matched in defined milestones. “Considering the enormous project scope, including through the complete integration of Leasman in our existing system landscape, we are with the course both in temporal as well as qualitative terms highly satisfied.” As largest leasing company of Switzerland, we have improved our quality in the area of fleet management sustainably and in conjunction with the Volkswagen we will claim us also in the future group and our dealers in the international competition”, says Daniel Huppi from the Management Board of the AMAG leasing AG. The 1980 founded AMAG LEASING AG managed nearly 100,000 active contracts with the new software and has established itself as the largest importer leasing company in the Swiss market. Leasman is a modern standard software for finance and full service leasing and fleet management. In addition to AMAG LEASING a number of more well-known provider of leasing and Flottendienstleister in the DACH region rely on.