Archive for September 2011


Retail Jewelry Concludes

Last year, before the season of mass purchases of gifts for Christmas, all American retailers had more concerns than the anticipation. By the end of the year, however, the excitement gave way to cautious optimism. Back in 2008 year amid the burst in the U.S. mortgage and banking crisis, Christmas sales have gone into a deep dive, as consumers took a course on the regime of austerity. The situation persisted throughout 2009. Consumers in no hurry to spend money even in a season to prepare children for school, and he is generally regarded as a "dress rehearsal" of Christmas. Ron Ohanley is likely to agree. So on the eve of the most important for any trader last two months of the year all without except for retail trade came to a standstill in nervous anticipation. On the crucial shot at the end of the year may account for at least half of its annual revenue.

No wonder Black Friday following the Thanksgiving and opening the top Christmas shopping season, got its name. And not because of the fact that on this day in flooded stores buyers is continuously working with his elbows (which, however, is really going on), but because it is in this day due to a sharp rise in sales losses retailer, traditionally denoted by red, becoming black, ie become profitable. In late 2009, consumers still remain true to the traditions. And although the overall level of spending on all categories of retail goods is far from pre-recession heights and are likely to remain so at least throughout 2010, it clearly shows that consumers feel quite confident – enough to To open the wallets and spend money on gifts. Jewelers last season gave the first signs of hope. Exhibition Company Centurion Jewelry Show in late November, conducted a survey among traders jewelry of high quality.

69.4% respondents reported that their sales (including Black Friday) exceeded the same period last year. At 34.7%, sales grew by more than 10%, 14.3% – 6-10%, with 20.4% of the increase was from 1 to 5 percent. Decline from the 2008 season year, noted 20.4% of respondents, while 10.2% of the results were no different from last year. In the presence or absence of success from a particular goldsmith played a great role of his attitude to the situation. Efforts of those who have shown ingenuity or went into new markets, has been rewarded. For example, a store for the first time decided to hold a promotional campaign, advertising the bracelet of beads Chamilia, and as a result of women's feet, crossing his threshold markedly increased, as well As sales volumes during the campaign. Another jeweler adverted sale cheap remains in the range "ridiculous" price of $ 9.99 to $ 139.99. Attracted by these buyers are not only sold out all the remnants, but purchased many products more expensive range.

Banking Activity

Force majeure Unlike force majeure, under certain circumstances, ad hoc basis is free from liability for failure (improper fulfillment) of contractual obligations. Therefore, they are one of the mandatory (essential) conditions of certain contracts. Consequently, for the recognition of the circumstances "force majeure", the presence of certain conditions. First, the consolidation of these circumstances in contract. The parties should agree in the contract force majeure by direct reference to their list. At the same time, this list is exhaustive and should not be extended interpretation.

Second, the circumstances force majeure should occur after the conclusion of the contract. Third, the existence of force majeure is confirmed by specific laws and other regulations of the means of proof. Fourthly, the actual impossibility of performance during the period of force majeure. Thus, it can be noted that as a general rule of "force majeure" and "force majeure" does not refer to those circumstances, which undoubtedly exempt banks from the performance of monetary obligations on a timely refund of deposit with the (deposit) accounts. But do not rule out the possibility of their application, if the existence of symptoms, they are characterized, proved relevant and admissible evidence (Art. 58, 59 CPC) and evaluated in accordance with the law (Article 212 CPC). When deciding about the legal nature of the document on the NBU and the appointment of an interim administration a moratorium on satisfaction of pecuniary obligations courts should proceed from the fact that, according to the Law of Ukraine "On Banks and Banking Activity" under the state registration in Ministry of Justice is subject to regulatory and legal acts by which to understand the decision, action which is common for an indefinite or definite common characteristics to those persons and intended for repeated application in respect of persons.

New Zealand

In our case, this may be the United Kingdom, New Zealand and other jurisdictions. Otherwise, income tax (income tax) must be paid immediately upon receipt of money. May seem interesting and scheme of the Estonian company in its statement on accounting for VAT (VAT). In this case VAT can be credited, and (or) a refund of tax paid in the case of imports of goods (services), if trade occurs within the EU. If the Estonian company buys goods in Russia or Ukraine, that is, not in the EU, the it is necessary to pay VAT at a rate of 18 percent. This tax is an Estonian company in the standings. In case of further supplies of the same goods to the EU, the Estonian company is not required to pass the customs procedures, and recipient of the goods back and pay him rastomazhivat VAT (VAT).

If the Estonian firm on the contrary, buys goods in the EU for its resale to the CIS countries, such an Estonian company will be refunded of VAT, but must comply with one condition – the goods must be physically delivered the customs territory of Estonia and in the future with the territory sold to the final buyer. Another way to use low-tax Estonia companies – issuing loans to residents of Ukraine or Russia. Between Estonia and these countries signed agreements on avoiding double taxation, which allow you to minimize payment of interest on nalogoobozhenie of the loan. The same can be said for the payment of dividends to the shareholder of the Estonian company. Disadvantages – high taxes in an Estonian company in the distribution of dividends, which is 26/74. Sophisticated reporting, the need to be consolidated balance sheet at an Estonian company, or merge the data of financial reports by participation in the profit (or loss). Since Estonia has not entered into any known so-called world black list, the Estonian company is one of the best tools to use in modern tax structures. For more information, please contact us


Someone who is impartial, technological, and at the same time, committed to the idea that the problem is solved. Moderator, team coach. But beware: only for a while! While reconfigured to a new style, get used to it, learn how to work in it themselves. The process, which run this person (or team), and establishing processes of interaction, will include different areas. For more information see David Fowler. Help revise the limit set. See prospects. Hear each other. But the decisions will be made not them.

And the idea would not nominate him. He swing the wheel in order to further the ability to learn together has allowed to study independently. And the responsibility for the result of sharing all those involved in team work. The primary format, studying in a learning organization – a team session to address the challenges as well as management style coaching. So this will need to learn from external specialists. No, this does not mean that training would be unnecessary. Needed.

But the choice of training will be based on actual needs of the organization. They will be assigned responsibility for meaningful replication of best practices, rather than a point, often contradictory, off track introduction of new products from abroad. They will support and inspire to achieve, while maintaining and enhancing the talents of the company for its same. It will take time – a month or two, possibly three – and the revised and updated beliefs standards will form the basis for maintaining a constant self-development organization. Even with the crisis. Because the vision, creativity and flexibility, the ability to find the best solutions, generously sharing and using resources and talents of each other – this is the key to overcoming any difficulties. Our Christmas wishes No, we do not idealize a model of learning and coaching company as its management style. We do not insist that all organizations as one took these excellent approaches to ensure the development and enhancement. Life is still more complex than any theory. But we can on the eve of New Year wish you the best of what we believe sincerely and selflessly for yourself. Wish to shift focus from teaching to individual learning company! So it happened that we enter the new year 2009, knowing that it will be difficult. We expect him difficulties. So it is that makes the anticipation of difficulties guard and freeze on time, losing faith in the best and in yourself. It happens that the delay leads to loss of time when the situation can be corrected and even use the benefit. Take a look: it much depends on you! Get out of a stupor and do choice for his company to be, grow, thrive. Fill in the bright page in its history. History of its overall success. Do you have this wisdom. Do you have the courage to act. And you have us … Happy New Year!