...New INCOTERMS effective January 1, 2011 The International Chamber of Commerce (ICC ) has published revisions to its International Commercial Terms, also known as INCOTERMS®, that take effect on January 1, 2011. The revised rules, designated "INCOTERMS 2010", contain a series of changes, such as a reduction in the number of terms to 11 from 13. The DAF, DES, DEQ, and DDU designations have been eliminated, while two new terms, Delivered at Terminal (DAT) and Delivered at Place (DAP), have been added. INCOTERMS 2010 also attempt to better take into account the roles cargo security and electronic data interchange now play in international trade. WHAT INCOTERMS ARE - INCOTERMS are a set of three-letter standard trade terms most commonly used in international contracts for the sale of goods. First published in 1936, INCOTERMS provide internationally accepted definitions and rules of interpretation for most common commercial terms. In the US, INCOTERMS are increasingly used in domestic sales contracts rather than UCC shipment and delivery terms. WHAT INCOTERMS DO - INCOTERMS inform the sales contract by defining the respective obligations, costs and risks involved in the delivery of goods from the Seller to the Buyer. WHAT INCOTERMS DO NOT DO - INCOTERMS by themselves DO NOT: • Constitute a contract; • Supersede the law governing the contract; • Define where title transfers; nor, • Address the price payable, currency or credit terms. These items are defined by the express terms in the...
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...ANALISIS DE LAS MODIFICACIONES A LAS REGLAS INCOTERMS , A LAS BASES GRAVABLES Y SU RELACIÓN CON OTROS IMPUESTOS LINEAMIENTOS GENERALES INTRODUCCIÓN: Las Reglas Incoterms ® 2010 son usos internacionales emitidos por la Cámara Internacional de Comercio, que se emplean para distribuir los costos y riesgos en que incurren los compradores y vendedores internacionalmente. Si se emplean de manera adecuada, son además una herramienta muy útil para determinar la correcta integración de la base para el pago de impuestos de importación pues permiten distinguir lo que se encuentra incluido en el precio pagado. OBJETIVO: Conocer la forma correcta de integrar la base gravable en importaciones y su relación con las nuevas Reglas Incoterms® 2010 TEMARIO: 1. Elementos del valor en Aduana en México 1.1 Valor de Transacción 1.2 Incrementables 1.3 No Incrementables 2. Conceptos incluidos en el precio pagado dependiendo de la regla Incoterms® 2010 elegida 2.1 Las 11 reglas: EXW, FCA, CPT, CIP, DAT, DAP, DDP, FAS, FOB, CFR y CIF 2.2 Principales cambios entre los INCOTERMS 2000 y las nuevas Reglas Incoterms ® 2010 2.3 Uso de las Reglas Incoterms ® 2010 en los contratos, el arbitraje, los no aplicables en México y los medios de transporte correcto para cada Regla Incoterms® 2010. 3. Bases gravables para otros impuestos, derechos y aprovechamientos 3.1 El DTA 3.2 El IEPS 3.3 El ISAN 3.4 El IVA 3.5 Las cuotas...
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...(Incoterm) INternational COmmercial Term By Prasad Shetty WHAT DO YOU MEAN BY INCOTERMS? The INCOTERMS (International Commercial Terms) is a universally recognized set of definitions. international trade terms, developed by the International Chamber of Commerce (ICC) in Paris, It defines the trade contract responsibilities and liabilities between buyer and seller. Why are they Important? • The most complex & important tool of international trade is language. Small changes in wording can have major impact on the business agreement. For the avoid this misunderstanding. This is where “INCOTERM” comes into existence. • The INCOTERMS was first published in 1936‐‐and it is revised periodically to keep up with changes in the international trade needs. NECESSITY • Costs: who is responsible for the expenses involved in a shipment at a given point in the shipment's journey? • Control: who owns the goods at a given point in the journey? • Liability: who is responsible for paying damage to goods at a given point in a shipment's transit? What are they? This terms are divided into four different categories (EFCD) • E The seller only makes the goods available to the buyer at the seller’s premises. • F The seller delivers the goods to a carrier or place appointed by the buyer. • C The seller has to contract at his costs for carriage and insurance • D The seller must assume most costs, obligations and risks needed to bring the goods to the place of destination ...
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...1. La construcción de una oferta comercial y cómo utilizar los Incoterms Usted debe controlar los riesgos desde el inicio de una venta o compra en el extranjero. Utilizando los Incoterms para garantizar la correcta entrega. Los Incoterms definen las responsabilidades y obligaciones de un vendedor y un comprador en virtud de un contrato del comercio. 2. Comprender la importancia de la logística y una estrategia Usted debe medir la importancia de cada elemento de la logística para tener mas poder en las negociaciones con los socios. Luego, puede elaborar un plan logístico más rentable para garantizar la correcta entrega de las mercancías. 3. Control de las operaciones de transporte Usted debe ser consciente de los diversos modos de transporte y elegir el que sea más apropiado para la carga y su destino. Además, debe prever los daños y las controversias del método elegido para evitar el descontento de los clientes. Usted también debeasegurarse contra los riesgos de transporte para que los daños eventuales queden totalmente compensados. También tiene usted que estar al corriente de los costos de los auxiliares o de los intermediarios de transporte para hacer realizar ciertas prestaciones o para realizarlas usted mismo. 4. Aduanas y almacenamiento Debe conocer los procedimientos y formalidades de aduana para efectuar o controlar usted mismo el pago de los derechos de aduana. Tiene también la posibilidad de depositar sus mercancias en los almacenes (informarse previamente)...
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...ANNUAL REPORt 2011 Johnson & Johnson will continue to bring meaningful innovations to people around the world so they can live better and healthier lives. We are deeply committed and dedicated to the people who use our products, our employees, the communities in which we live and work, and you, our shareholders. Most important, we will never lose sight of who we are. ON tHE COVER Matt Cox, who has type 1 diabetes and uses the waterproof ANIMAS® VIBE™ insulin pump, swam an English Channel relay to raise money for the Juvenile Diabetes Research Foundation. Matt wants to show his son, Jack, who also has type 1 diabetes, that the condition need not hold him back in life. Read Matt’s story on page 16. CHAIRMAN’S LETTER To Our Shareholders hroughout our annual report this year, you’ll read the severe economic decline; the tightening of consumer about how Johnson & Johnson is bringing meaningful spending and health care budgets; over-the-counter (OTC) innovation to our patients and customers, and making product quality issues at McNeil Consumer Healthcare and a difference in their lives in a personal way—from the recall of the DePuy ASR™ Hip System. Brunhilde Wecker, who made a full recovery from her stroke Our company was severely tested. thanks to our new blood clot retrieval and removal device, In managing through this stretch, we relied heavily on the resolve to our own Bill Hait, an oncologist whose vision and insights of our people and on our time-tested business...
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...FINANCE & ACCOUNTING Should HSBC Stay or Should It Go? by David Champion MARCH 17, 2011 London-based HSBC, arguably the world’s most global bank, recently described speculation that it was planning to shift its headquarters from London to Hong Kong as “presumptuous.” Well, maybe, but whenever you hear a politician denying that he will resign, you nearly always end up seeing him resign a week later. But the kerfuffle raises a more interesting question: Does it really matter if HSBC moves its HQ from London? After all, HSBC is not proposing to close its British operations. What is so special about where a global organization headquarters itself? Well, obviously it can affect a business’s tax bill. That, though, is a largely technical issue, because your nominal headquarters need not be your operational one. What we are really talking about is whether it matters where your key decisions are made or where your CEO makes spends most time. It probably wouldn’t matter much if your operations were really evenly distributed across the world. If that were the case, you could pick and choose from the various reasons a taxefficient locality that was an attractive place for senior executives to move their families to. But as Pankaj Ghemawat points out in his forthcoming World 3.0 (HBR Press, April 2011), very few firms are truly global in the sense that their business isn’t concentrated in any one spot. He notes that as recently as 2004, less than one percent...
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...and Rule 4123-6-37 Payment of Hospital Outpatient Services, for the .2, effective dates specified at the beginning of each table. 4123-6-37.1 Payment of Hospital Inpatient Services Effective for Discharge Dates from Feb. 1, 2011, to Jan. 31, 2012 Area Payment adjustment factors Medicare 100 percent of the Medicare rate (Includes both the Medicare portion and the beneficiary portion) BWC • 120 percent of inpatient • • • prospective payment system (IPPS) rate for inliers (non-outlier bills). 180 percent of IPPS rate for outliers Additional 0.25 percent adjustment to restore Medicare’s market basket adjustment Additional 2.9 percent adjustment to restore Medicare’s documentation and coding adjustment Hospital acquired conditions (HACs) provision Reduces IPPS payments when hospitals meet the HAC criteria Excludes the HAC provision Direct graduate medical education per diem (DGME) Does not provide DGME per diem payments under IPPS Provides a per diem add-on payment for DGME for eligible providers Does not reduce IPPS payments Does not apply DGME per diem addon payments to outlier bills Governor John R. Kasich Administrator/CEO Stephen Buehrer 4123-6-37.2 Payment of Hospital Outpatient Services Effective for Dates of Service from April 1, 2011, to March 31, 2012 Area Payment adjustment factors Medicare 100 percent of the Medicare rate (Includes both the Medicare portion and the beneficiary portion) Ohio BWC • 197 percent of Medicare outpatient • • • • prospective...
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...SEMINARIO DE ESTRATEGIA INTERNACIONAL Desarrollar una metodología para implementar estrategias internacionales no es nada fácil. Por lo que es importante basarnos en las dos estrategias internacionales fundamentadas por Ghemawat y Porter, y asi obtener una solución más completa y adecuada para desarrollar una estrategia de internacionalización. Existen tres estrategias genéricas para la creación de valor en un contexto global de adaptación, agregación y arbitraje conocido como Marco Estratégico Mundial de Ghemawat "AAA". Este ofrece 3 enfoques genéricos que tratan de aumentar los ingresos y la cuota de mercado mediante la adaptación de uno o más componentes del modelo de negocio de una empresa para adaptarse a las necesidades y preferencias locales. 1.- Adaptación Adaptación de creación de valor global, cambiando uno o más elementos de la oferta de la empresa para cumplir con los requisitos o las preferencias locales. (Precios, sabor, cantidad, imagen, entre otros). Ghemawat subdivide estrategias de adaptación en cinco categorías: · Variación: Estrategias de variación no sólo implican la realización de cambios en los productos y servicios, sino también de hacer ajustes a las políticas , el posicionamiento de negocios , e incluso las expectativas de éxito. · Enfoque: Utiliza un enfoque en productos particulares , geografías , escenarios verticales de la cadena de valor de mercado o segmentos como una manera de reducir el impacto de las diferencias entre las regiones...
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...Arturo Lemmen Meyer Comercio exterior INCOTERMS Los Incoterms son un conjunto de reglas internacionales, regidos por la Cámara de Comercio Internacional, que determinan el alcance de las cláusulas comerciales incluidas en el contrato de compraventa internacional. Los Incoterms también se denominan cláusulas de precio, pues cada termino permite determinar los elementos que lo componen. La selección del Incoterm influye sobre el costo del contrato. El propósito de los Incoterms es el de proveer un grupo de reglas internacionales para la interpretación de los términos mas usados en el Comercio internacional. Los Incoterms determinan: * El alcance del precio. * En que momento y donde se produce la transferencia de riesgos sobre la mercadería del vendedor hacia el comprador. * El lugar de entrega de la mercadería. * Quién contrata y paga el transporte * Quién contrata y paga el seguro * Qué documentos tramita cada parte y su costo. CFR (Cost and Freight) - Costo y Flete (puerto de destino convenido) Para el vendedor los alcances son los mismos que la cotización FOB con la única diferencia de que la empresa debe encargarse de contratar la bodega del barco y pagar el flete hasta destino. El riesgo de pérdida o daño de las mercaderías así como cualquier coste adicional debido a eventos ocurridos después del momento de la entrega, se transmiten del vendedor al comprador El término CFR exige al vendedor despachar las mercaderías...
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...INCOTERMS Los Incoterms son términos utilizados mundialmente en el comercio exterior, creados por la Cámara de Comercio Internacional de París, que deben ser estrictamente aceptados por el Importador o Exportador para definir las condiciones de un contrato. Los siguientes incoterms son utilizados en todas las modalidades de transporte (Aéreo, Marítimo, Terrestre, Fluvial): (PROECUADOR, 2015) EXW, FCA, CPT, CIP, DDU, DPT. Para el transporte aéreo se utiliza: FCA Para el transporte por Ferrocarril y Terrestre: FCA y DAF. Para el transporta marítimo, fluvial y lacustre: FAS, FOB, CFR, CIF, DES, DEQ. Breve reseña del significado de cada incoterm: (PROECUADOR, 2015) EXW, también llamado EN FABRICA, significa que el vendedor ha cumplido su obligación de entrega cuando ha puesto la mercadería, en su establecimiento a disposición del comprador. FCA, también llamado FRANCO TRANSPORTISTA, significa que el vendedor ha cumplido su obligación de entregar la mercancía cuando la ha puesto, despachada de aduana para la exportación, a cargo del transportista nombrado por el comprador, en el lugar o punto fijado. CPT, también llamado TRANSPORTE PAGADO HASTA, significa que el vendedor paga el flete del transporte de la mercadería hasta el destino mencionado. CIP, también llamado TRANSPORTE Y SEGURO PAGADOS HASTA, significa que el vendedor tiene las mismas obligaciones que bajo el CPT, pero incluyendo además un seguro para cubrir cualquier riesgo que pueda ocurrir a la mercadería durante...
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...Incoterms 2000 Quick Reference Best Terms for Buyers (our preference and priority in red) FOB – Free on Board – Ocean only. FOB point must be the origin port. Buyer controls ocean freight routing. Seller must deliver the freight to the named origin port. 2) FCA – Free Carrier – All modes of transportation. Best when used from seller’s premises but can also be from the carrier’s terminal at origin. Unlike FOB the loading charges come forward to the buyer. Buyer controls ocean or air freight routing or, in the case of “FCA seller’s premises”, door to door. DDU – Delivery Duty Unpaid – All modes of transportation. Seller must deliver all the way to the buyer’s door and is responsible for any loss along the way. Buyer takes care of Customs clearance. This term is based for shipments of replacement parts or when the buyer has little resource to handle international logistics. 1) EXW – Ex Works – All modes of transportation. Buyer takes care of everything once the freight is pushed out of the door of the seller onto a truck. Seller provides documents but the buyer must arrange export formalities at origin (export customs clearance). “FCA seller’s premises” is the preferred term. Buyer controls freight from door to door. Best Terms for Sellers CFR – Cost and Freight – Ocean only. CFR point must be a destination ocean port (no inland points allowed, see CPT). Seller controls the freight all the way to the destination port but risk for loss passes to the...
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...Monthly Update | March 2011 April 4, 2011 Yaresh Kothari +91 22 39357800 Ext: 6844 yareshb.kothari@angelbroking.com Automobile Sector Steady growth Automakers maintained their strong volume momentum in March 2011, recording double-digit sales growth. Despite expectations of a slowdown in demand due to higher interest rates and product price increases, volume growth remained buoyant on the back of positive consumer sentiment and heavy discounts offered by OEMs and dealers to clear their year-end inventory. Among the majors, Maruti, Hero Honda, TVS Motor and Ashok Leyland reported better-than-expected numbers for the month. Going ahead, however, hikes in product prices, increased fuel price along with higher interest rates would be the major headwinds that could impact performance of the players. Tata Motors (TML) reported 10.9% yoy (7.5% mom) growth in total volumes, led by better-than-expected numbers in the commercial vehicles (CV) segment. Growth in the CV segment was led by a bounce back in M&HCV and LCV sales, which registered strong growth of 11.8% (30.6% mom) and 23.1% yoy (15.7% mom), respectively. In the PV segment, TML reported a 0.4% yoy (12.9% mom) drop in offtake, largely due to a 40.3% yoy (30.9% mom) decline in Indica dispatches. Nano volumes remained strong, posting 84.9% yoy growth. Ashok Leyland (ALL) posted better-than-expected numbers during the month, registering a strong 20.9% yoy (24.2% mom) increase in volumes to 12,168 units. Volume growth during...
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...competent and versatile professional with around 3Yr 3 Month of experience in Telecom Sector and zeal to work in a reputed organization. Current Employer: Company : Wipro Infotech Designation : Rf & Transmission Engr,Coordinator of Vodafone UBR Project. Duration : Nov 2011 to current now. CTC : Rs 1.94 Lakhs/Annum+DA+TA. Roles & Responsibilities: ➢ Rf 4G Survey of Samsung Reliance Project. ➢ LOS,UBR Survey in Vodafone Project. ➢ EMF Survey in Airtel Project. ➢ Microwave installation & Commissioning of NEC-IPASO,PASO link of Reliance Project. ➢ Microwave installation & Commissioning of Ceragon in Airtel Project. ➢ Reports making. ➢ Successfully coordination with Reliance,Vodafone & NEC customer. ➢ Coordinator of Vodafone UBR Project for West Bengal. Previous Employer: Company : Pulsetone Industries Designation : Telecom trainee Duration : May 2011 to Oct 2011. Previous Employer: Company : Microqual Techno Ltd. (NESA Circle). Designation : Project Coordinator & Site Engineer. Duration : February 2011 to May 2011. CTC : Rs 1.50 Lakhs/Annum+DA+TA. Roles & Responsibilities: ➢ Integration & Commissioning of ZTE BTS. ➢ BTS Swapping. ➢ Acceptance Test of ZTE BTS. ➢ Node B Installation of Ericsson BTS. ➢ Submitting site installation pictures. ➢...
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... Name of document and version: Training Needs Analysis (TNA), Version 1 Prepared by: Kelly Menzel - Educational Development Manager Sharon Messina - Director, Education and Research Submitted to: Endorsed by College Council, 21 July 2011 ABN 37 000 029 863 Copyright for this publication rests with The Royal Australian and New Zealand College of Radiologists ® The Royal Australian and New Zealand College of Radiologists Level 9, 51 Druitt Street Sydney NSW 2000, Australia Email: ranzcr@ranzcr.edu.au Website: www.ranzcr.edu.au Telephone: + 61 2 9268 9777 Facsimile: + 61 2 9268 9799 2 CONTENTS 1. INTRODUCTION……………………………………………………………….3 2. WHAT IS A TRAINING NEEDS ANALYSIS? ………………………...……4 3. BENEFITS OF UNDERTAKING A TNA……………………………………..6 4. INITIAL QUESTIONS ………………………………………………………..6 5. METHODOLOGY………………………………………………………………8 6. TRAINING NEEDS IDENTIFIED……………………………………………11 7. RECOMMENDATIONS………………………………………………………18 8. CONCLUSION………………………………………………………………...22 9. REFERENCES………………………………………………………………..24 10. BIBLOGRAPHY……………………………………………………………….26 11. APPENDIX 1…………………………………………………………………..27 12. APPENDIX 2…………………………………………………………………..28 13. APPENDIX 3…………………………………………………………………..36 Education and Research Portfolio Training Needs Analysis 22 July 2011 Page 2 1) INTRODUCTION This training needs analysis (TNA) has been conducted to ascertain the training needs and priorities of members of the Royal Australian and New Zealand College of Radiologists (“the College’). Findings...
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...CPA Program Guide— professional level 2011 © CPA Australia 2011 CPA PROGRAM GUIDE—PROFESSIONAL LEVEL i Foreword Since its inception in 1986, the CPA Program has undergone many changes to maintain its relevance to the business world and ensure graduates are equipped to be leaders in finance, accounting and business advice. The CPA Program continues to be recognised as a leading professional program and receives strong endorsement by graduates. Over 75 000 members have completed the CPA Program to date. The CPA Program provides graduates with a world class, internationally recognised professional qualification. Employers need good strategists from a wide range of areas, whose skills are complemented by excellent business training. The CPA Program you are undertaking delivers top quality graduates who provide advice of the highest order to the business world. Approximately 23 000 CPA Australia members hold the position of General Manager, Financial Controller, Chief Financial Officer or Chief Executive Officer. CPA Australia strives to continually enhance the CPA Program’s global relevance and provide more ways for people to develop a career built on professional accounting skills. The CPA Program ensures candidates develop the appropriate skills, knowledge and values required of a CPA through a combination of coherent learning experiences. As shown in the following CPA Program diagram, the CPA Program formal education model consists of two levels: ■ The foundation...
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