Suchergebnisse

Hispano-American civil wars traditionally have been an important factor of political instability and economic insecurity. They had been pointed out as an important cause of national backwardness and underdevelopment in the nineteenth century. However,these representations have been built with many prejudices and little study, by foreigners and international observers. New research has succeeded in clarifying the political and economic significance of the wars , and in this sense , this article provides an overview of the Civil War of 1851 from its economic and social costs,the financial and management problems involving the State of New Granada,its harmful effects on public spending and how it disrupted the rhythms of work and domestic production. Even so , this conflict,like every plight assumed by the nineteenth-century state ,also led to its agencies and bureaucrats to work efficiently and rationality, with sensitivity to public matters,and serve as a body for the management and control over the population and the territory. In any case , despite its feared effects , the war was not a total disaster for the economy. It stimulated a questionable scenario for traders,speculators and contractors who sought access to public resources in a rather restricted economic context. ; Tradicionalmente las guerras civiles hispanoamericanas han significado un importante factor de inestabilidad política e inseguridad económica,a las que se les ha endilgado hasta la exageración el atraso y el subdesarrollo nacional durante el siglo XIX. Sin embargo,estas representaciones han sido construidas con muchos prejuicios y poco estudio,por parte de extranjeros y observadores internacionales. Nuevas investigaciones han logrado precisar el significado político y económico de las guerras, y en este sentido , el presente artículo ofrece un panorama de la Guerra Civil de 1851 desde sus costos económicos y sociales, el problema financiero y de administración que implicó para el Estado neogranadino , sus nefastos efectos sobre el gasto público y la forma como trastocó los ritmos del trabajo y la producción nacional. Sin embargo ,esta contienda ,como toda situación apremiante asumida por el Estado decimonónico , también indujo a sus dependencias y burócratas a desempeñarse con eficiencia y racionalidad , con sensibilidad por la "cosa pública" y a fungir como ente de administración y control sobre la población y el territorio. En todo caso y a pesar de sus temidos efectos ,la guerra no fue un total desastre para la economía nacional,aunque estimuló un cuestionado escenario para negociantes ,especuladores y contratistas que pretendían acceder a los recursos públicos ,en un contexto económico bastante restringido.

Introduction. Globalization leads to interaction of economic and political systems. The value and role of tourism in our time for economic development of states meet the individual needs of the person, mutual social ties between the two countries can not be overstated. Therefore, the current stage of development of domestic tourism should be focused on expanding domestic tourism market. The solution of this problem is possible only with the help of provision of quality services for tourists, such as hotel and restaurant quality service. Purpose. The purpose of the article is to examine the threats to the economic activities of the hotel-restaurant business and the analysis of management solutions that minimize their negative impact. Methods. The analysis, method of theoretical generalization, synthesis, monographic method. Results. The problem of management decisions that would minimize the negative impact of threats to economic security of companies is investigated in the article. This issue is mostly ignored by home scientists, so it is urgent for further study. The purpose is to analyze scientific works on this issue and to offer an effective mechanism for managing threats. It is important to identify threats before providing economic security of hotel and restaurant business, and clearly understand their potential impact. Economic security of hotel and restaurant business requires an integrated approach and includes the provision of information, personnel and financial security of the company and this was found out during the study. The article analyzes the gradual application of security measures and priority areas of the protection of hotel and restaurant business. Originality. A stepwise mechanism of the threat management in hotel and restaurant business is offered. The necessity of using a systematic approach for solving complex security problems is grounded. A list of tasks to perform which should be targeted security measures, that are developed and implemented at the hotel is established. Conclusion. The author came to the conclusion that every entity needs the permanent system that encompasses different forms and methods that ensure the safety of customers, staff and business enterprise. When providing hotel and restaurant security it is important to identify threats activity, and clearly understand their potential impact. In the next stages of administrative decisions constant control and monitoring will identify which security measures are effective and which are not appropriate to waste material and financial resources. Available threats arising from the different types of interactions, suggest that in the current conditions for security, both customers and hotel and restaurant enterprises, individual measures and actions do not succeed. There is a need in permanent system that encompasses the diversity of forms and methods to ensure the safety of customers, staff and business of the enterprise. Since the management of threats to economic security of the hotel and restaurant business remains little studied, there is an objective which need for further detailed study of these issues.

"Translation of the article entitled ""El Cónsul General Mexicano rechaza los cargos que le hacen de desacreditar a Coolidge"" concerning Mexican Consul Arturo M. Elías' denying charges that Representative James A. Galivan presented against Mexico arguing that this country has spent 2,000.00 dollars to discredit American President Coolidge. / Traducción del artículo intitulado ""El Cónsul General Mexicano rechaza los cargos que le hacen de desacreditar a Coolidge"", que trata sobre la negación de Arturo M. Elías, Cónsul de México en Nueva York, respecto a los cargos hechos por el diputado James A. Galivan de que México ha gastado 2,000.00 dólares para desacreditar al Presidente norteamericano Coolidge."

La figura del Business Angel ha ido adquiriendo relevancia en España en los últimos años, prueba de ello han sido las numerosas propuestas, de distinta naturaleza, presentadas en el Congreso de los Diputados, desde 2005 hasta 2013, en las que se ha reconocido la importancia de los Business Angels como canales alternativos a la financiación tradicional y figura de apoyo al emprendedor. En dichas propuestas, diferentes grupos políticos, en distintos momentos, han solicitado que se regulara el marco legal de la figura y el reconocimiento de incentivos fiscales. El presente artículo cuenta con tres partes claramente diferenciadas. En la primera se describe el largo camino recorrido hasta el reconocimiento de incentivos fiscales por parte del Estado, a los Business Angels en el Impuesto sobre la Renta, tal y como se deduce del Proyecto de Ley de Apoyo a los Emprendedores y su Internacionalización de julio de 2013, actualmente en fase de tramitación. En la segunda parte, se analiza el tratamiento que reciben estas inversiones en el Impuesto sobre Sociedades, Impuesto sobre Patrimonio e Impuesto sobre Sucesiones y Donaciones y, finalmente en la tercera parte, se profundiza en la tributación de los rendimientos de los Business Angels en el Impuesto sobre las Renta de las Personas Físicas, centrándose especialmente en las deducciones autonómicas, por adquisición de acciones o participaciones, previstas en este impuesto. ; Business Angels have become more important in Spain in the last years, as proved by the different proposals submitted in the Congress between 2005 and 2013. In these proposals Business Angels have been recognized as an alternative source of finance to traditional financing and an important support for entrepreneurs. In these proposals, different political groups, at different times, have requested a legal framework and tax incentives for Business Angels. This article has three parts. In the first part, describes the long way to the recognition of tax incentives on the part of the State, to the Business Angels in the Income Tax, as it emerges from the draft Bill to support entrepreneurs and their internationalization of July of 2013. In the second part analyzes the treatment received by these investments in the Corporation Tax, Property Tax and Inheritance Tax. Finally, the third part deepens in Income Tax, focusing especially on the deductions, approved by Autonomus Communities for acquisition of shares.

The purpose of the research is to analyze the current state and determine the prospects for the further hotel industry development in Ukraine. The research methods combine analysis and systematization of information on state and future prospects of hospitality industry development. The scientific novelty of the article is to analyze the current state of the hotel service and its interrelation with the tourist industry. The trends and prospects of the hotel and restaurant business in Ukraine are considered. Conclusions. Improving the quality of the hotel offer to the level of international standards, expansion of markets and training specialists in accordance with the requirements of world standards is absolutely necessary for the development of tourism industry in the context of deepening relations between Ukraine and the European Union. The strategy of the industry development requires state support in financing the main directions: attracting tourists to selected target markets (advertising and information activities, in particular exhibition, creation of a network of information centers, etc.); bringing national standards, standards of safety, quality of goods and services in line with international requirements.

The aim of the research is to assess development of entrepreneurship infrastructure of various countries according to opinions of experts from these countries. The elements were: knowledge and technology transfer infrastructure; commercial and professional infrastructure; production and information infrastructure; market infrastructure; institutions providing easy access to existing markets; social and cultural infrastructure. The research is based on methods of economic analysis, analogies, generalizations, classification, system, and structural approaches. Information from the Global entrepreneurship monitoring project report for 54 countries was used as input data. The estimation of the distribution of indicator values on the effectiveness of the six main infrastructure elements of business development reflecting the opinions of experts from these countries with the use of mathematic models of normal distribution. During the study we determined the average indicator values characterizing experts ' opinions on the effectiveness of each of the six key infrastructure elements of business development on a scale of ten; the intervals of their changes characteristic for the majority of countries were also considered. New knowledge about the effectiveness of infrastructure elements of business development in various countries has been obtained.

2-sprachiges Wörterbuch Spanisch mit 255.000 Stichwörtern und Wendungen. Geeignet ist die mehr als 2.000 Seiten umfassende Neuentwicklung im Besonderen für Studierende und für Lerner, deren Wirkungsfeld in den Fachgebieten Wirtschaft, Handel und Recht liegt. Jedoch ist auch die Allgemeinsprache gebührend berücksichtigt. Der Wortschatz ist, soweit es sich anhand von Stichproben ermessen lässt, aktuell und breit gefächert (z.B. Breitbandanschluss, Markenpiraterie, Powidl, Präimplantationsdiagnostik). Infokästen erklären zusätzlich die Zusammenhänge bestimmter Termini aus den Bereichen Wirtschaft und Recht (z.B. Produkthaftung). Im Mittelteil als nützliche Ergänzung Vorlagen für Geschäftskorrespondenz, interkulturelle Ratschläge sowie Musterbewerbungen. Das Erscheinungsbild ist nüchtern, aber fraglos übersichtlich. Neben "Pons-Großwörterbuch Spanisch" (ID 48/05), das noch etwas umfangreicher und auf einen allgemeineren Wortschatz hin ausgerichtet ist. Das Preis-Leistungs-Verhältnis ist beim vorliegenden Business-Wörterbuch mit 40 EUR ausgesprochen gut. Für größere Ausleih- und Nachschlagebestände. (3 A)