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Las Vegas

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SpaInfo 2011

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Compensación y Beneficios
Home / Recursos Humanos / Áreas de RRHH / Compensación y Beneficios

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Vales de comida o Tarjeta Buen Menú
Vales de comida Tarjeta Buen Menú En el actual PCF, KPMG te ofrece el poder elegir entre una de estas dos formas de pago utilizables en restaurantes y cafeterías, con el objeto de optimizar tu gasto de comidas con las máximas ventajas fiscales.

Vales de comida
¿Por qué los Vales de Comida? Los Vales de comida del PCF te permiten:

Accesos directos SAP Entrada a SAP Practice Management Practice Management Históricos PMS Consulta de históricos Nómina Autoservicio del Empleado Soporte IT Services Service Desk Marca Site de Marca Área de prensa Área de prensa Club del empleado Club del empleado Dialogue Entrada a la aplicación de RRHH de gestión del desempeño Feedback 360º Acceso a la herramienta (link externo) KPMG Business School (KBS) Plataforma de Formación Acceso provisional a K-Learn Plataforma de Formación e-Recruiting Módulo de Recruiting KPMG Europe LLP KPMG Europe LLP MfE (accesible solo para PMLs) MfE (accesible solo para PMLs) Gestión del Conocimiento Gestión del Conocimiento

Disponer de una forma de pago que sustituye al dinero utilizable en multitud de restaurantes y cafeterías. Optimizar tu gasto de comidas en restaurantes con las máximas ventajas fiscales.
¿Qué beneficios tiene? Beneficio Fiscal: en la actualidad, la Ley del IRPF establece que no se considerarán retribución en especie las cantidades que la Compañía entregue a sus empleados en concepto de Vales de Comida, siempre que se cumplan los siguientes requisitos:

Que la prestación de servicio tenga lugar durante días hábiles del empleado. Que la cuantía de los vales no supere los 9 € diarios
El importe que exceda de dicha cantidad tendrá la consideración de renta en especie. ¿Cuantos Vales de Comida puedo pedir? El importe máximo de Vales de Comida que puedes pedir es el equivalente a 18 vales de 9 euros por cada uno de los meses en los que participes en el PCF. Teniendo en cuenta este importe máximo, tendrás 3 opciones entre las que puedes elegir una:

Solicitar vales por el importe máximo es decir correspondientes a 18 días al mes por 9 € al día que suponen un importe de 162 € / mes Solicitar los vales correspondientes a 14 días al mes por 9 € al día que suponen un importe de 126 € / mes. Solicitar los vales correspondientes a 9 días al mes por 9 € al día que suponen un importe de 81 € / mes.
Estas opciones implican las cantidades siguientes:

Opción 1: 486 € 54 Tickets de 1 € 54 tickets de 3 € 54 tickets de 5 €

Opción 2: 756 € 84 tickets de 1 € 84 tickets de 3 € 84 tickets de 5 €

Opción 3: 972 € 108 tickets de 1 € 108 tickets de 3 € 108 tickets de 5 €

¿Cómo elijo la opción adecuada? Teniendo en cuenta que un año tiene alrededor de 220 días hábiles, debes considerar dos aspectos:

Tu rutina diaria: ¿Comes cerca de la oficina? ¿Comes en restaurantes que cogen los vales de comida?... Las dietas y vacaciones: Considera que los vales de comida no son compatibles con las dietas por comidas, invitaciones y comidas en días de vacaciones. Por lo tanto, los días que recibas dietas o sean de vacaciones no puedes utilizar los vales de comida.
Considerando los puntos anteriores, y por nuestro tipo de trabajo en clientes, lo lógico en una amplia mayoría de los casos es que en el caso de interés, la opción seleccionada sea la 1 o la 2. Al final de cada semestre, Recursos Humanos realizará un análisis de los

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011 vales de comida utilizados, para asegurar que cumplimos con lo establecido por la ley respecto a dietas, invitaciones y comidas en días de vacaciones. Cualquier ajuste a realizar se pondría en marcha en el periodo posterior. Te recomendamos que realices los cálculos y previsiones exactas de los cheques que vayas a necesitar para dicho periodo, evitando de esta manera las posibles faltas o excedentes de cheques necesarios para el tiempo en que se solicitan. No se admitirán cambios ni solicitudes de cheques con posterioridad a la fecha como tope para realizar las solicitudes en cada periodo. ¿Cómo recojo los Vales de Comida? Una vez finalizada la “ventana” de selección del PCF, y antes del comienzo del mes en el que se te comienzan a deducir en nómina, el departamento de Recursos Humanos te enviará un e-mail para confirmarte el lugar donde puedes recoger los vales comida. Cada persona recogerá los vales en su propia oficina. ¿Puedo cambiar la opción escogida? Sí, ya que cada “ventana” del PCF debes realizar de nuevo tu solicitud. Si deseas elegir una opción diferente a la del semestre anterior sólo tienes que marcarla siguiendo el procedimiento establecido. ¿Cómo los puedo utilizar?

Que se utilicen para pagar el almuerzo en días hábiles en los que no se carguen dietas La cantidad consumida no puede superar 9 euros al día. Son intransmisibles. La cuantía no consumida en un día no podrá acumularse a otro día.
El empleado que solicite vales de comida a través del PCF se compromete a usarlos conforme a estos requisitos. ¿Qué ocurre si causo baja en KPMG? En este caso, los Vales de Comida correspondientes a entregas posteriores a la fecha de tu baja en la compañía no te serán entregados. Con respecto a los entregados y no facturados, te serán detraídos de salario, o liquidación final en la cuantía que corresponda.

Tarjeta Buen Menú
¿Por qué La Tarjeta Buen Menú? La Tarjeta buen Menú del PCF te permite:

Disponer de una forma de pago que sustituye al dinero utilizable en multitud de restaurantes y cafeterías, es aceptada en más de 275.000 retaurantes en España que aceptan VISA o Mastercard Optimizar tu gasto de comidas en restaurantes con las máximas ventajas fiscales.
¿Qué beneficios tiene? Beneficio Fiscal: en la actualidad, la Ley del IRPF establece que no se considerarán retribución en especie las cantidades que la Compañía entregue a sus empleados en concepto de tarjeta comida, siempre que se cumplan los siguientes requisitos: 1. Que la prestación de servicio tenga lugar durante días hábiles del empleado. 2. Que la cuantía del recargo no supere los 9 € diarios. Esta tarjeta, proporciona varios beneficios frente a los vales comida de cara a los usuarios:

Igual que los vales de comida tradicionales, puedes utilizarla en cualquier restaurante, incluso aunque no esté adherido a los programas de Cheque Gourmet, puesto es aceptada en cualquier restaurante o establecimiento de restauración, que acepte una tarjeta de crédito visa ó mastercard, por lo que no es necesario acordarse de llevar los cheques encima, y basta con llevar la tarjeta en tu cartera. En periodos sucesivos, y una vez ya tengas tu tarjeta, si vuelves a solicitar este servicio a través del PCF, Recursos Humanos podrá dar la orden de recargar el saldo de tu tarjeta actual sin necesidad de que pases por la oficina a recoger nada. Una ventaja sobre los vales tradicionales, es que te cobran sólo la cantidad exacta (no ocurre, como en los vales de comida, en los que no te pueden devolver las vueltas). En caso de pérdida o robo de la misma, su cancelación es gestiona igual que la de una tarjeta de crédito, siendo mucho más fácil recuperar el importe. KPMG tiene previsto, igual que en el caso de los cheques gourmet, precargar el importe solicitado correspondiente al periodo siguiente en la tarjeta, permitiendo que sea el propio empleado el que controle su gasto a lo largo de los días laborables siguiendo los criterios de uso habituales de la política de cheques comida.

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011 Preguntas más frecuentes sobre Tarjeta Buen Menú: ¿Cuánto dinero recargo? El importe máximo que puedes cargar es el equivalente a 18 días por 9 euros por cada uno de los meses en los que participes en el PCF. Teniendo en cuenta este importe máximo, tendrás 3 opciones entre las que puedes elegir una:

Solicitar un recargo por el importe máximo es decir correspondientes a 18 días al mes por 9 € al día que suponen un importe de 162 € / mes, 972 € Solicitar recargo correspondiente a 14 días al mes por 9 € al día que suponen un importe de 126 € / mes, 756 € Solicitar el recargo correspondiente a 9 días al mes por 9 € al día que suponen un importe de 81 € / mes, 486 €.

¿Cómo elijo la opción adecuada? Teniendo en cuenta que un año tiene alrededor de 220 días hábiles, debes considerar dos aspectos:

Tu rutina diaria: ¿Comes cerca de la oficina? … Las dietas y vacaciones: Considera que la Tarjeta Buen Menú no es compatible con las dietas por comidas, invitaciones y comidas en días de vacaciones. Por lo tanto, los días que recibas dietas o sean de vacaciones no puedes utilizar el saldo de la Tarjeta Buen Menú. Considerando los puntos anteriores, y por nuestro tipo de trabajo en clientes, lo lógico en una amplia mayoría de los casos es que en el caso de interés, la opción seleccionada sea la 2 o la 3. Al final de cada semestre, Recursos Humanos realizará un análisis del saldo de la Tarjeta Buen Menú, para asegurar que cumplimos con lo establecido por la ley respecto a dietas, invitaciones y comidas en días de vacaciones. Cualquier ajuste a realizar se pondría en marcha en el periodo posterior.
Te recomendamos que realices los cálculos y previsiones exactas del dinero que vayas a necesitar para dicho periodo, evitando de esta manera las posibles faltas o excedentes para el tiempo en que se solicita. ¿Cómo recojo la Tarjeta Buen Menú? Una vez finalizada la “ventana” de selección del PCF, y antes del comienzo del mes en el que se te comienzan a deducir en nómina, el departamento de Recursos Humanos te enviará un e-mail para confirmarte el lugar donde puedes recoger la Tarjeta Buen Menú. Cada persona recogerá la tarjeta en su propia oficina. No obstante, en periodos sucesivos, y una vez ya tengas tu tarjeta, si vuelves a solicitar este servicio a través del PCF, Recursos Humanos podrá dar la orden de recargar el saldo de tu tarjeta actual sin necesidad de que pases por la oficina a recoger nada. Una vez esté de nuevo cargada la tarjeta recibirás un mail de Recursos Humanos. ¿Cómo la puedo utilizar? La Tarjeta Buen Menú debe utilizarse conforme a los siguientes requisitos básicos cuyo cumplimiento es responsabilidad exclusiva de cada empleado:

Que se utilice para pagar el almuerzo en días hábiles en los que no se carguen dietas. La cantidad consumida no puede superar 9 euros al día. Es intransmisible La cuantía no consumida en un día no podrá acumularse a otro día.
El empleado que solicite la Tarjeta Buen Menú a través del PCF se compromete a usarla conforme a estos requisitos. ¿Qué ocurre si causo baja en KPMG? En este caso, el saldo de tu tarjeta correspondiente a entregas posteriores a la fecha de tu baja en la compañía no te será recargado. Con respecto al saldo de la tarjeta no facturado, te será detraído del salario, o liquidación final en la cuantía que corresponda. Recuerda que una vez cerrada la ventana de contratación no se admitirán cambios de opciones entre tarjetas y cheques, ni devoluciones, por lo que te recomendamos que a la hora de seleccionar este beneficio prestes especial atención a la opción escogida.

Para cualquier comentario acerca de Spainfo, por favor, enviadnos un correo a: "ES-FM Spainfo" © 2011 KPMG, S.A., sociedad anónima española, es una filial de KPMG Europe LLP y miembro de la red KPMG de firmas independientes, miembros de la red KPMG, afiliadas a KPMG International Cooperative (?KPMG International?), sociedad suiza. Todos los derechos reservados. Sólo para uso interno. Parte de Kworld internacional: www.kworld.kpmg.com

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011
URL conexión internacional: http://spainfo.es.kworld.kpmg.com

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

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...Alyssa Miller MKTG 320 SWOT Analysis Las Vegas The LVCVA has a strength with predicting trends and for the most part has been on top of changing their marketing techniques to suit those trends. Las Vegas is one of the most famous cities in the world and it is known for a great and crazy time. Las Vegas also has an enormous customer base. Las Vegas’s image is weak in the fact that it only appeals to some customers. The smaller audience it attracts and that there are almost no options for any other age group besides 21-50 year olds also weakens it. Las Vegas has an opportunity to expand and make it’s business and experience even bigger because almost no one is competing with them. There is also an opportunity to improve hotels, casinos, resorts, and other main attraction buildings with all the new technology that comes out every year. Las Vegas has an opportunity to expand their customer base and try to reach different and new demographics. The business also has an opportunity to try and make its large industry greener. They could find ways to save electricity and water at hotels and casinos and be sure that all public bathrooms in the city have automatic air hand dryers. A threat in Las Vegas’s microenvironment is that since they virtually have no competitors, it could eventually become a boring trend or a place that everyone’s already been to. On the other hand, places like Dubai are becoming trendy with new modern infrastructure and many opportunities to attract...

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Hospitality Speaker

...make his way through the ranks all the way up to a manager position. The OCC, which he works for is one of the largest and most successful convention centers in the nation. The OCC is the second biggest convention center behind Chicago in the United States. The location of central Florida and these huge buildings help OCC be in high demand for events. The Sears Tower would be able to fit lying down inside of the west building. The North/South building is smaller and shaped more like a box but still is large enough to host several events at the same time. Orlando is considered a first tier city. A first tier city is a city that is able to accommodate 30,000 people or more for an event. Other examples of first tier cities are Chicago, Las Vegas, New Orleans, and Atlanta. The OCC is also a nonprofit business. It infuses the local economy with new money and expanding business. According to Dean they have only made a profit on two events the entire time he has worked there. The energy bill alone for a year is nine million dollars, with some of the high traffic months costing one million. Dean went through how he started out as a security guard to the position he is at currently. One of the things he stressed is you will mess up but make sure to learn from your mistakes. He also walked us through many of the business plans he has tried and went over the business idea as a whole. He was a part of building the UCF Student Union. The two major reasons clients and customers come together...

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