Archive for July, 2011

Rules On The Town Days And Hours Of Opening And Closing

July 31st, 2011

Preamble
For reasons of readability, the terms used herein shall have the female as masculine.

Liability Coverage

Subject to the exceptions provided for in Article 3, this Regulation applies to all operated stores in the territory of the municipality of Nyon, even if they are  a branch of a company that is headquartered outside the municipality.

Definitions

Store is deemed for the purposes of these Regulations, any local street or on the floor or equipped windows not accessible to customers, a business or artisan use, even occasionally or partly for sale to consumers.

Trucks for sale, kiosks, stalls and independent shops stalls shall be treated as stores.

Trades involving rays or separate premises for the sale of products different form one store. In shops with multiple rays,
the radius or the principal giving the store makes its own character, if necessary to determine the industry in which trade is up.

For the purposes of this Regulation shall apply :

a. Stores : All points of sale, in an open or closed, street or Upstairs, on the road, provided or not windows, accessible to clients, a company, individual or collective use, or even occasionally partially, for the sale of goods or services.

b. Kiosks: all outlets and stalls selling whose offer is made mainly from publications of the newspapers, sweets, tobacco products and memories as well as snacks to eat in or en route.

c. Bread, confectionery and ice-cream : Companies whose business is to make bakery items, pastry, confectionery and ice.

d. Grocery stores, dairies, butcher shops and specialty stores in the diet : companies that offer products for food.

e. Video rental : Companies that offer, rent or make available in any Another way of video recordings, whatever the medium.

f. Flower shops: companies that offer products ornamental plants,  cut or potted, not intended for consumption as food.

g. Hair salons and beauty salons: companies that provide services and of body care products.

h. Garages : Companies that provide repair and maintenance motor vehicles and sell such vehicles and products for their repair or maintenance.

i. Stations: companies that offer products and services for motor vehicles and their owners that go beyond those offered by garages as defined in the letter h above.

j. Stalls, cottages, stands and temporary facilities All outlets meaning of the letter above, which is not fixed in a sustainable way to the ground or can be detached without significant change.

k. Establishments : Companies that offer, against payment, services guest house, selling food or beverages for consumption on the premises,  alcoholic beverages to win, or deliver meals (catering).

l. Caterers : Companies that prepare meals ready to eat or delivered.

Mr. Workshops open to the public: companies that offer products of manufacture or repair or maintenance.

n. Hawking: the business of travel to customers’ homes in order to provide products or services.

o. Pharmacies: companies that prepare and sell drugs.

p. Banks: companies that accept deposits from customers in a professional capacity.

q. Agents of change: companies that deal in real estate values ​​and merely carry out the operations related thereto.

st Transport companies : Companies or a public benefit or not a concession or authorization cantonal or federal offering transportation of persons or goods.

s. Operator: any person engaged in law or in fact an activity management of the store and has powers of representation.

t. Organizer : A person who engages in law or in fact an activity management or coordination of an event or a demonstration.

u. Client: any person who uses the service shops, businesses and premises described in subparagraph a to r above.

v. Day of rest: Sunday, 1 st and 2 January, Good Friday, Monday Easter, Ascension, Whit Monday, 1 st August Bettagsmontag, 25 December.

Are treated as stores within the meaning of this Regulation, companies and local defined in letters a to o of the first paragraph above.

Family shops may be open beyond the hours and days under section 5 of this Regulation, in accordance with Annex I, provided that there are working during these periods that the following persons:

1. Business Leaders
2. Parents line up and down the head of the company and spouses or registered partners;

3. children of the spouse or registered partner of the head of the company;
4. the spouse or registered partner of the head of the company.

Exceptions
Are not subject to this Regulation:
a) banks and exchange facilities;
b) transport companies;
c) institutions and private baths, as well as for practice a sport, but excluding local independent sales they can include;

d) shops, stalls and kiosks campsites, given their situation and their disposal, can be used by people found inside the campsite;

e) the public the benefit of a license of public,  under the Police Act of public institutions and the sale of  alcoholic beverages;

f) the service of the columns of gas, troubleshooting and repair of vehicles;

g) pharmacies, provided that by agreement between pharmacists,  approved by the City, they in turn provide the public service  outside the hours of opening and closing set by this Regulation;

h) Sales in public, including merchants and ice brown, these sales are only subject to the provisions of Regulation Police (seventh title, chapters I to III);

i) the sales through vending machines;
j) street sales of newspapers and flowers in public;
k) the sale of flowers by the gardener during the official opening hours cemetery.

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Creating Company

July 31st, 2011

Creating Company : formalities and procedures
The procedures for setting up a company are simpler than in the past, especially with the online services offered by various departments. Here’s how, step by step.

1. The editorial statutes

At first, write and sign a draft constitution that will be used mainly to open a bank account.

2. The opening of bank account

Armed with these draft statutes signed, contact your bank to open a corporate account in training. It is sometimes difficult stage since the banker does not necessarily welcome you with open arms and ask you additional information on the proposed activity, the prospects for development, etc.. As far as where you should negotiate the amount of operating costs. In general, the banks plan for flat quarterly fee, but some also levy a small percentage of the debits (outflows). Feel free to negotiate and consult with several institutions.
Once available on your company’s temporary bank account, each partner or shareholder will have to transfer its share capital.

” If some partners or shareholders invest in their Pea, count two weeks of delays, the time managers Pea perform the necessary formalities”

Once fully paid up capital, the bank will issue you a certificate. You can then sign the final status.

3. Legal Notice

Among the documents: the certificate of publication of a legal notice.
The site of the CFE, you will find a list of newspapers skills of your department. Prices are the same regardless of the newspaper.
Just on this site, fill out the online form. You can then view your ad, validation, pay by credit card, and you will receive your certificate by return email.

4. The online dossier

The centers of business formalities have recently developed online services, which greatly facilitate the formalities. Login www.cfenet.cci.fr/ and open an account. With your username and password, you can then create the folder to create your online company. Nothing complicated: just follow the directions and fill out the forms step by step (company name, address, name of the officer, tax, etc.).

” If the leader is subject to the regime of non-employees, you will be asked for his Social Security number and other information on its status.
. At any time, you can archive your file without complete and return later to complete it.
. It is better to specify a start of activity coinciding with the signing of the statutes to avoid any further formalities. ”

Once completed the different forms, CFE offers online to check and validate it. The file will be sent to the CFE, which will process upon receipt of the paper document and the various documents.

5. Sending the paper file

Once printed the paper file, you must sign it and send it to the CFE with a check in the amount specified and the necessary supporting documents (which can be viewed on the site, in your customer file) copy of the card identity of the manager, certificate of no conviction, evidence of local or domicile, certificate of deposit of funds, legal notice, etc..
Again, you may be able to download templates for certification on sites like “inforeg”

6. Registration to the tax

It is the only administrative formality, which, oddly, is not provided by the CFE.
Armed with a few copies of the articles, you must go to the tax to which the registered office of the company and register the statutes. The service will retain a copy and you will make others who will serve you for any other formalities later. You can also do this step by correspondence.

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Goals of Managerial Accounting

July 31st, 2011

Goals of Managerial Accounting

The goal of managerial accounting is to provide information for internal decision making, primarily for planning and control purposes. The types of decisions made by managers rely substantially on accounting information. Because financial accounting information does not provide enough detail for internal decisions, it must be broken into more detail of the individual products or services provided by a company. Not only do managers need to know the cost of a product or service, they need the costs broken into smaller components so they are able to perform ‘what-if’ analyses and forecasts for the future. Some types of decisions that managers often make include pricing products, dropping a product or product line, buying new equipment to replace old, evaluating the performance of managers or divisions of a company, or making rather than buying a part or product. The two primary functions
of managerial accounting are planning and controlling. Both of these help managers accomplish decision making.

A Management Function: Planning
From an accounting perspective, planning is the communication of a company’s goals. Because ultimately a company’s results are translated into dollars, planning is achieved through the budgeting process as a basis for decisions made by managers. Budgets are the financial plans of a company. They identify the sources or inflows of economic resources, and the uses or outflows of economic resources of a company. Recall from financial accounting that assets are economic resources that provide future benefits. Budgets identify where assets will come from and where they will be used.

They ultimately create benchmarks of profits, cash flows, and financial position that the company expects to achieve.

Another Management Function: Controlling
The controlling function is achieved through measuring performance, comparing the actual performance with budgets, and taking action when needed. Managers use different approaches to analyze performance, a number of which are covered in this text. Both the performance of managers and the performance of a segment, product, or other unit of company are measured.

To illustrate, suppose the Jacksonville Jaguars make it to the Super Bowl this season. To do so, they must perform well. In the case of football, performing well equates to winning football games. Determining who performed well is a bit more challenging. Was it the ‘manager’ of the football team—the coach? Or was it the team itself? If we credit the coach, we are evaluating the manager. If we credit the team, we are evaluating the team as a whole. The same concepts apply to most business operations. We can evaluate managers or the company segments for which they are responsible. What action might be taken as a result of exemplary performance? The coach may be offered an extended contract. For a poor performance (a number of lost football games), the head coach may be fired. In these two cases, the manager, i.e., the coach, is being evaluated. Is it really the coach who wins or loses the games, or is the performance of the entire team responsible? The key is to be sure you know what you are evaluating (controlling)—the manager, or the department, segment, or unit for which the manager is responsible.

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