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I like you .- By Roque Dalton (1935-1975)

Delfina Beatriz

with her mother on January 12 at 24 hours after birth.
(Dar Click to see enlarged image)

I like you
love love,
life,
the sweet smell of things
the heavenly landscape of January days.

And my blood boils and river

eyes that have known the buds of tears.
I think the world is beautiful,
that poetry is like bread,
all.

And that my veins do not end in me but
blood
unanimous of those who struggle for life, love
,
things
landscape and bread,
the poetry of everyone. ♥

I dedicate this poem to my dear granddaughter just born last January 10, 2011. I believe that if something of me in it hard love life and ideal will be a world with far fewer inequalities that are found, a united world, a world with breathable air and water for all, a world free from war and hatred .... Her mother has named Delfina Beatriz. Beatriz because that will look beautiful name also means "who brings joy", and Delfina because it is a big fan of dolphins ...

what else I can say I LIVE THE LIFE AND LOVE! to perpetuate!

♥

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"I KNOW WHAT THE RIGHT TO MY VACATION PART I, VENEZUELA"

QUESTIONS AND ANSWERS ON THE EXERCISE OF THE RIGHT TO ENJOY THE HOLIDAYS, ACCORDING TO THE LAW VENEZUELAN LABOR ORGANIC AND REGULATION

When born the right to the effective vacation?

The business day immediately following the employee meets one (1) year of continuous employment. ( article Lot 219).

How many days of enjoyment for the holidays, the worker is entitled?

Fifteen (15) days the first year. Subsequent years will also be entitled to one (1) additional day paid for each year of service up to a maximum of fifteen (15) days. (Article 219 LOT)

What time does the worker have the right to receive payment for your holiday?

Payment of wages paid holidays shall made at the beginning of them. ( Article 222 LOT)

Does the worker entitled to other additional payments to the enjoyment of the holiday?

A minimum bonus of seven (7) days of salary the first year of service plus one (1) additional day for each subsequent year until a total of twenty (21) days salary. ( Article 223 LOT)

If the worker receives food and accommodation of their regular pay, shall be entitled during his annual leave to continue receiving or value in lieu thereof ... ( Article 221 LOT)

Does the worker entitled to the payment of leave not even if the employment relationship has terminated for any reason?

When for any reason terminate the employment relationship without the worker has received a vacation entitlements, the employer must pay the corresponding remuneration. ( Article 224 LOT)

When the employment ends for reasons other than dismissal justified before the end of the year service, the employee is entitled to be paid the equivalent of the remuneration that would have caused in relation to annual leave in proportion to completed months of service during that year as a percentage payment of holiday you have accrued. ( Article 225 LOT)

What is the salary base for calculating the holidays?

The base wage for the calculation of vacation will be the normal salary earned cash in the month immediately preceding work day she was born the right to vacation.

If wages per unit of work, or by the piece or commission, shall be the average salary earned during the year immediately preceding the day he was born the right to vacation. ( Article 145 LOT)

normal salary is the remuneration earned by the employee on a regular and continuous service delivery. Are therefore excluded from the same perceptions of an accidental, arising from the provision of age and that this law considers that non-wage character. (Article 133 SECOND PARAGRAPH LOA).

Can the employer deduct from my wages for vacation, contributions for social security and similar?

can, and is obliged to do so. The service of a worker is not considered interrupted by annual leave, the late payment of contributions, Social Security taxes or any other similar interest payable while serving ( Article 228 LOT)

Is the worker required to effectively enjoy their holiday once acquired the right?

The worker must take the leave, effectively. ( Article 226 LOT)

Annual leave can not be postponed beyond six (6) months from the date of his birth the right ... ( Article 230 LOT)

may agree that the enjoyment of annual leave is made in two (2) periods, if it be convenient to the worker . (Article 121 RLOT)

Exception: The enjoyment of one (1) or two (2) holiday may be postponed at the request of the worker to allow a build up to three (3) periods, when the purpose of such accumulation is convenient for the applicant. ( Article 229 LOT)

What happens when the employer pays the employee vacation and does not give you enjoyment?

The employer shall be obliged to grant them to their respective remuneration, but may not claim any result of having previously met the requirement of payment. ( Article 226 Paragraph LOT 2nd. LOT)

What happens when, for the enjoyment of my vacation I suffer a disability?

During the holidays you can not understand the term of notice or days in which the employee is incapacitated for work . (Article 231 LOT)

What happens if I work for 2 or more employers and my holidays are caused by different dates?

should be given to meet the year of uninterrupted service with the oldest relationship. Other Employers must give the rest and pay the equivalent salary in proportion to completed months that had to serve each of them. In this case no such fraction shall be counted for the granting of the following holidays. (Article 227 LOT)

Can the employer charge the days of excused absence for the period of leave the employee?

can not. Not be considered as disrupting the continuity of the employee's service for the enjoyment of the right to paid legal holidays, your absence from work for cause ... ( article LOT 232)

Can the employer charge the days of unexcused absence for the period of leave the employee?

Yes you can. The periods of absence from work without good cause, totaling about seven (7) or more days per year may be charged to annual leave ... provided that the employer will have paid the salary for the days missed. ( Article 233 LOT)

What if the company gives collective vacations and have not completed the year of service?

The worker will enjoy the days of paid leave granted by the company, but the days in excess of the proportion that you will be charged corresponding to their future vacations. ( Article 220 LOT)

What happens if during the enjoyment of my vacation I decided to work in other paid work?

The employee who carries out paid work during the course of his annual leave will lose their right to be paid the salary for the holiday period. ( Article 234 LOT)

The employer who has paid the salary for holiday enjoyment is entitled to the amount paid will be returned. (Article 122 RLOT)

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Notice: necesria requirement for the effectiveness of the actions arising in the administration tax.

JURISPRUDENCE TSJ
Notification is a procedure by which it informs its recipients, whose subjective rights or legitimate interests, personal and direct may be concerned about the content and effects of a specific administrative act, to enable them to consider appropriate mechanisms to protect their rights. Thus, in tax dispute notification, When an act becomes effective individual, is a prerequisite for the effectiveness of the actions arising in the Tax Administration.

Decision No. 01192 of Political-Administrative Chamber, Case No. 01-0392 dated 02/10/2002

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A flight with a happy ending

This project was started a few years ago with writer and friend Brenda Rios and this year we got a background of the Council of Culture so eventually will become the hand book Editorial Pehuén. Thank
Marcela and Sebastian for the support and confidence!

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ABUSE AND EXCESS IN THE USE OF THE CONTRACT WORK IN PARTICULAR TIME VENEZUELA

the past 10 years our country has increased the indiscriminate use of fixed-term labor contract, by of SME's, and more recently by the Public Administration bodies, as a means or subterfuge to avoid fraudulent as the stringency of regulations governing job security decreed an ongoing, continuous from the National Executive 2001. Although this measure addresses the need for protection of the masses of lower-income workers that make up the workforce of our country, it is equally true that the measure is given, also abuse by some workers covered by the State knowing, incurring repeated fouls against their employers, in which case, the employer is forced to pass through a legal path cumbersome, costly and time consuming (Qualification of Dismissal), when, and even with justification, be without the services of a worker. Without fixing a position for or against one party or another, and regardless of my personal opinion about it, the undeniable fact is that every day, more employers are turning to the figure of the Labor Contract Determined Time when hire employees. Now, approaching the problem from a strictly legal and valid is the tautology, "THE LAW IS THE LAW", n ur legislation employment contract provides for the existence of fixed-term labor and it sets the LOT in Article 72 when you set: "The employment contract may be held indefinitely, for a fixed or a given work. " However should be clarified that under the constitutional provisions that protect the social reality of working as a special protection and supervision by the state, including: ü

Article 87 (CNRBV ) : Everyone has the right to work and duty

working ... ü

Article 89 (CNRBV) : Work is a social and enjoy the protection of the state.

1 .- No law shall establish provisions that affect the sanctity and progressiveness of the rights and benefits. In labor relations, reality shall prevail over forms or appearances.

ü Article 93 (CNRBV) : The law shall guarantee stability in the work provisions as appropriate to limit any form of unjustified dismissal. ...

Ratified by the provisions enshrined in Article 60 to Lit and of the LOT in accordance with Art 8 Lit c and d of the Regulations.

ü Article 60 (LOT): addition to the constitutional and legal provisions are imperative for the resolution of a particular case will apply, in order:

e) The principles universally accepted by the Labour Law;

ü Section 8 (Rgl.LOT): The principles referred to in subparagraph e) Article 60 of the Labor Law will, inter alia and without prejudice to the express provision in the labor law, the following:

.

c) Primacy of reality or the facts, face shape or appearance of acts arising from the legal employment relationship.

d) Conservation of employment:

i) Presumption of continuity of the employment relationship by virtue of which in case of doubt on the extinction or not it should be resolved in favor of subsistence .

ii) Preference of employment contracts indefinitely, in response to which should be attributed to exceptional cases of term contracts authorized under Article 77 of the Labor Law.

and limitations established by law the use of contracts Laborales a Tiempo Determinado :

ü   Artículo 77 (LOT): "El contrato de trabajo podrá celebrarse por tiempo determinado únicamente en los siguientes casos:

a)   Cuando lo exija la naturaleza del servicio.

b) Cuando tenga por objeto sustituir provisional y lícitamente a un trabajador; y
c)   En el caso previsto en el artículo 78 de esta Ley."

Podemos concluir la existencia de una presumption of law means that the employment contract by its nature and purpose, is a legal relationship agreed indefinitely, and is supported only by way of exception, given time, when checking any of the cases provided for in Art 77 of the LOT.

And so it is clear from our own legislation:

ü Article 74 (LOT): The fixed term contract completed by the expiry of the agreed term and will not lose your specific condition when the subject was an extension.

If two (2) or more extensions, the contract is considered indefinitely , unless there are special reasons that justify such extensions, and exclude the alleged intention of continuing the relationship. Ü

Article 73 (LOT): The employment contract shall be concluded for an indefinite period when there appears expressed the will of the parties, unequivocally , to link only during a particular work or time. Ü

Article 75 (LOT): The contract for a given work should state very clearly the work to be performed by the worker.

If in the month following the termination of an employment contract for a particular work, the parties enters into a new contract for the performance of another work, be deemed to have wanted to be bound, since the beginning of the relationship, indefinitely.

ü Section 8 (Rgl.LOT): The principles referred to in subparagraph e) of Article 60 of Labor Law will, inter alia and without prejudice to the express provision in the labor law, the following:

d) Conservation of employment:

ii) Preference work contracts indefinitely , in response to which should be attributed to exceptional instances of approval forward contracts provided for in Article 77 of the Labor Law.

Finally:

USE OF fixed-term contracts ORDER TO SIMULATE OR IN ANY WAY disguise LEGAL RELATIONSHIP AND WORK AND DEFEAT THE STABILITY AND / OR THE TENURE OF THEIR EMPLOYMENT IS CONSIDERED BY OUR TRABAJAORES LAW AS "FRAUD THE LAW "

SEE FIRST COURT JUDGEMENT EXTRACT OF FIRST INSTANCE OF THE WORK OF THE DIVISION OF STATE JUDICIAL MIRANDA. THE TEQUES. 193 º and 144 º. File No. 04587. (21/04/2003)

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A new time in Mexico 2010

begin this year with a beautiful project that has kept me these days sketching their characters nostalgic ...



... accompanied by Guadalupe, my new classmate of habitat:)

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Out you .- For Melba

For

out of you I have not

center and overflowed me searching for meaning

a north tell me

I'm free as the wind

is not so free, free

like butterflies

that seem to us so

Because

overflowed me thinking you

close my eyes

and stay within my reach

to my taste and my hands

and would be

the edges of your shirt

touching your skin craved.

And the wind threw my waist

to

me rub your hands dreamed

sending emissaries

you whisper my pain.

Come

says my soul in love

I wait here

sitting at the window

hopes and dreams embroidering

on a reel of Penelope in her eternal hopes.

..

Note: The image was taken from the Internet.

.

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January Prisa .- By Juan Centeno

born alone.

grew up without realizing that the time walked behind him,

loved and suffered amid a crowd of blind people.

Gray wrote his poem of love and death,

furiously stroked glory rushed.

hung his tender heart of the highest branch,

and when he thought he had done everything

angel opened his door with curiosity,

undaunted leaving the other side,

while the statues of the parks

crying about birds silenced.

So left without saying goodbye in the afternoon,

aware of his footsteps lost in the distance,

and leaving us in the mouth

the bitterness of his last verses,

falling like rain on a bleak street

abominable tonight ... that never ends.

JCenteno/enero/2011

.

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SME'S AND THE ADMINISTRATIVE PROCESS AUTOMATION AND FISCAL 2011 FINANCIAL CALENDAR

In Venezuela a large percentage of our SME's started its activities as small family businesses, in some cases companies are formed as fact, without putting on the legal formalities provided for in our legislation to give birth to the personality business law, irrespective of legal form to take these production units, either, Compañía Anónima (CA), Sociedad Anónima (SA), Limited Liability Company (SRL), Civil Society, or simply Made Society, there including the common denominator is the absence of commitment by its founders, start your business, regardless of the minimum investment required to ensure a sound administrative and accounting processes it possible, first, an efficient registration of business, and second but not least, control of administrative processes and consequently obtaining reliable data and indicators to measure them with a reasonable margin developments in the profitability of the business and making decisions in a timely manner. Without underestimating the reasons for this phenomenon arises, among others:

• The limited resources that the company has to begin its operations.
• The need to invest the maximum time, resources and efforts to the business operations, to account for the money generating activity.
• The ignorance of the partners, of how to bring administrative and accounting processes of the company under that in most cases are not specialists in these areas.
• The conviction that administrative expenditure is a necessary evil and that the best you can wait for later.

The truth is that to the extent that the company is evolving under pressure from government agencies require employers to take seriously the issue administrative / accounting, especially in reference to the Fiscal and quasi-fiscal activity of government. And is there still making mistakes that will eventually come out more expensive to have started successfully. Among the most frequent, to hire an external accountant, irresponsible, because they represent a lower cost, long-term financial implications SME's in development, can be devastating.

A significant percentage of small business owners know that there are plenty of solutions in market that would allow them to automate their accounting and administrative processes at a very reasonable cost, specialized programs tailored to the management of each type of business, whereby you can have a tight control on operations administrative and accounting organization. The increasingly sophisticated software allows proper recording of transactions, among others, the efficient control of cash flow, cash management, accounts payable and receivable, sales, purchasing, inventory, assets, taxes, invoicing, etc., plus a large range of reports that facilitate decision-making so efficient and timely but even more important to keep adjusted to current tax legislation, in order to avoid or minimize the risk of future penalties and fines.

Finally, if you are within this group of young entrepreneurs, and business starts to grow, take time to evaluate the possibility to organize and streamline your business, not regret.

How Long Do I Take Dong Quai

Yo. By Alfonso Cortés

Many have told me - The wind, the sea, rain, the cry of the shepherds
... Other: - The human female and the sky;
others: - The wandering shadow and invisible veil
of Truth, and those: - Fantasy, myth.
I do not. I know that everything is ineffable
rite in which a chorus of archangels official in flight, and eternity
lives in holy zeal, which begets
Man and stop the infinite.
Therefore, my words are spoken quietly,
and the fatal web of each being, hard
meeting the known and the unknown easier ... Merchant
I am a fair God
where infinity is without a center circle and the number
the form of what is matter.

.


Alfonso Cortés (9 December 1893 - February 3, 1969). Leon origin Nicaraguan poet, considered one of the big three after Darius Belonging to the post-modernist Hispanic group. Born in the same year as the great poet, Nicaraguan, Salomón de la Selva .
is famous for having lost his mind in 1927 and not ever recover it, but this was not sufficient to diminish his literary talent writing some of his best poems in a state of madness.

Extract from Wikipedia

The image was taken from the Internet.

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"Some painters transform the sun into a yellow spot ..." Pablo Picasso was with you ...

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"Some painters transform the sun into a yellow spot, others transform a yellow spot into the sun" Pablo Picasso



♥