German Federal Supreme Court

Who pays the cost of kindergarten in the event of separation / divorce? The German Federal Supreme Court dealt in a case with the question, whether the post for a full-day kindergarten visit constitutes a greater need of the child and whether the bar breadwinner father for this to come up or the father would have to pay only the normal child support according to Dusseldorfer table. The working mother had requested that the father of the children involved in the cost of the kindergarten visit. The first competent District Court rejected the claim of the mother of the child, the Court of appeal also saw no claim of the mother of the child to pay additional maintenance in the amount of the costs incurred by the kindergarten visit. The Court of appeal has argued, the cost of the half-day visit of the kindergarten would be covered by the maintenance plus the attributable to him share of child support paid by the plaintiff. Click Mary Barra for additional related pages. If in addition cost for full-time visiting of the facility, each if they were to work-related expenses of the mother, because the child visits as far as the kindergarten, so that the mother could pursue a full layered work. The Federal Supreme Court is opposed this argument. It considers that, are the costs incurred for the kindergarten visit to the needs of a child and represent basically no work-related expenses of the supervising parent. It was essential that the kindergarten visit serve educational purposes, whether part-time or full-time, first and foremost.

The expenses for this purpose were to count, which covers the cost of education to a child’s life needs. But the Supreme Court in its judgment of the 05.03.2008 (XII ZR 150/05) the kindergarten costs justified an overhead, i.e. beyond the ongoing maintenance need, but not to full extent. As far as incurred these costs for the half-day visit, they are generally included in the regularly paid child support. The BGH therefore alone in cost, recognized a need for more the the effort for the half-day kindergarten visit exceed. As far as entitled to additional payments for the benefit of the child was entitled to but both parents pro rata have by their income levels.

So the father of the child and mother of the child roughly the same, earning the overhead of two parents share is ever be to pay, so the father of the child then only to 50% liable. His income is higher than that of the mother of the child, the amount the child in addition to the maintenance can obtain after the Dusseldorf table increases percentage accordingly. Kindergarten costs are so included this discretion in the normal maintenance claim after Dusseldorf table, it can be ordered in addition something. Else applies only if it’s a full-day kindergarten. Then stick both parents for the extra costs.

Cyprus Solar

REW informed Solar AG: power and energy costs of largest cost drivers in German households Dortmund may 2013: in Germany, a continuous increase in the electricity and energy costs can be observed long: the biggest residential nuisance for many citizens. Every third tenant is therefore already thinking about a move. Homeowners, however, is a growing trend of modernization has. Especially asked: Photovoltaic systems. The REW informed Solar AG. A recent study of the BHW Bausparkasse according to 82 percent of German citizens in the electricity and heating costs see the largest residential cost drivers.

Only at the beginning of the year were increased electricity prices by 12 percent, recalled the REW Solar AG. Charles Schwab has many thoughts on the issue. As a consequence, now every third tenant is considering a move. Readers see homeowners react with modernization demand for solar systems learn more about the study and its findings increases greater room for manoeuvre property owners, have declared the REW Solar AG. Often energy modernisation measures are its response to the additional costs of sprawl. At the front is the investment in energy-efficient heating systems. Solar systems are in high demand. These confirmed the Bank Association, where the wave of restructuring has already arrived.

The increased demand is noticeably Solar AG after Photovoltikanlagen also already at the REW According to the emerging trends, the Bank Association expects this year, compared to 2012, with much higher expenses for work on buildings. As another reason for the increased investment activity of homeowners, the anxiety of investors before the euro crisis can be made out in addition to the growing costs. Against the backdrop of the Cyprus debacle, many savers see their bank balance in danger. From the investment in the real value of photovoltaic system they benefit directly, however, immediate, which financially quickly pays for itself. The Dortmund solar technology provider REW Solar AG can confirm that the investment in this asset is more than worthwhile. About the REW SOLAR AG: the REW SOLAR AG is a specialist for the production of crystalline high-performance modules and more efficient power inverter. In addition, the REW offers SOLAR AG together with its installation partners tailor-made solutions for the commercial use of solar power plants. The REW SOLAR AG covers all important areas of photovoltaic wholesale over the plant design to distribution of solar components off.

Verification Costs

The accounting studies the patrimonial situation and financial the economic performance of an entity, and the agronegcio studies all commercial relation and industrial involving the productive and agricultural chain or pecuria.com the accounting and the agronegcio come to the idea to search clarification on the subject in anci to establish paramentos of agreement that are passveis. According to DUTRA, (2001) Verification of costs it consists of its accumulations for each type of unit or function that fits refined and to be mensurado with precision, and inside of a cost system exists such measures to be taken, knowing that to analyze all a system of cost of a company it has that coffer with all the responsibility cabveis since of its fixed costs the 0 variable and all qualification of costs in compensation it increases more the varieties of you analyze for its taking of managemental decisions basing on information more complete and objective. More info: Joeb Moore. For Dutra (2001, p.249) ‘ ‘ the methods of costs are based on operation of costs, where its predominant order in rateios is changeable in agreement, for ways of costs and expenses that if can reach inside of one empresa’ ‘.

Arajo (2009), at the beginning of the sprouting of the agronegcio existed ways that well were not suggested for the manual work that the man would go finds new concepts and methods for its survival in the field of agriculture why specific knowledge did not exist on as to work, and were in the beginning of its development, and the man with passes of the times was extracting information and getting success with its evolution automatically. This system backwards great relevncias for the market due its vises of as the branch of the agronegcio in agriculture functions, and backwards information essences for taking of decisions, as to act as the changes before the portire and after it, which methods will be implanted for always work with this type of sistmica in agronegcio.e searching to evolve so that the market is benefited with these methods..