– It is necessary to have them all by hand, since we must establish its reasonable, presumably coincident value with the pending noun of payment, and annul the accounts that by PGC.90 we had of IVA even deferred deferred Interests or. That is to say, the financial expenses, they are only going to be registered from an accounting point of view, when they yield, that is to say when the periodic quota is entered. In case of not owning contract, to resort to calculate present Value discounted to the interest rate that we are paying. Like the new PGC.Pymes.2008 that is with financial approach, and more considering the bottom that the form, will be necessary to enter in our Immobilized Material, which before we had in Immaterial. (always considering the value inferior between reasonable value or value to amortized cost) Also now the possibility is contemplated of modifying the valuation of immobilized saying (like the one of the rest) considering the future expenses to have by dismantling, inherent transfer or other concepts to the fixed assets del that treats. Immobilized., – It is necessary to consider the new classification of Immobilized: Intangible, Material, Real estate, In course, Financiers LP, Guarantees and deposits, etc.

Mainly it is necessary to put under the TDV (Test Deterioration of the Value) to perhaps choose, by value inferior between reasonable or countable value. Stocks. – To remember the unique criteria now admitted FIFO and Average Average Cost. Financial assets and Liabilities. – Besides considering his value reasonable, it will be necessary to rectify in the corresponding cases, those that its up-to-date value differs from the entered value. Negative taxes basis of previous exercises.

– If we have entered within group 474, Negative Taxable Bases of Previous Exercises, will have to cancel with reserves, since now what the fiscal credit is clear (30% of the previous thing) We will go for it to the Temporarias Differences. Bottom of Commerce. – (or other intangible assets) It will be necessary to put under the TDV (Test Deterioration of the Value) to weigh if by reasonable value it corresponds to maintain the value, to modify it or to make disappear it. Renting or contracts of financial renting. – To study its countable consideration, with abstraction of its legal formalization, since as in the case of leasing, the new one PGC.2008 relies more on the bottom than to it forms contractual Notes.

The causes of the pain are varied, and the loss has many faces. All evolution supposes a loss. There is loss when dying a loved being, a mascot, with a separation, the aim of a friendship and even when going away to live to a different site. The list is interminable, and all situation in our existence shows a loss landlord that follows to us close by. The pain serves to calm, to find new forces and to follow valuably with our life. There is positive pain, that it forwards impels to us after a loss.

All person who feels pain is able to find consolation in the tarot. A simple distance can show what we are not facing, how to confront it, which tries to teach to us inclusively and because we needed to live it. It is question to set out the certain questions and we will catch as the tarot is able to still act in our reality if we did not entrust ourselves in the omens in future. This distance attends in identifying particular the emotional pain. It serves to handle concealed emotional problems that are eluded by you. Five letters of the tarot are chosen. First, it answers a what emotional subject I am facing today? Second, a what I made to attract this? Third, what I need to make to cure this pain? Fourth, it answers a what I need the others to mitigate this pain? And the villa, is most important, what education contains east pain once saved? Another type of distance, when the pain is because of another individual, needs a table covered with a black table cloth, representing letting go and on this smaller mulberry weave, representing total sanacin. On the altar, several black candles are put to release to the negatividad and a white for the light purposes.

Next to the white candle a photography of the person at issue is put and an amethyst crystal is put for the spiritual sanacin. It breathes deeply and it invokes the following thing: ” I ask to the Dark Goddess that it blesses to me and it protects during this distance. I request knowledge, guides and comfort while I cry my losses. I let go the past with love and I am free to live my life. I wait sanacin and I am thankful by her. This is good and for the general good, that does not harm nadie”. The letters of the tarot are mixed and 9 are chosen. They are placed thus: 1 2 3 4 5 6 7 8 9 Each row has relation and the letters analyze meetings. The first sample the indications of the pain. Second it is the alternative for the critical moment, how to begin to calm. The third sample the events of the loss. Fourth, its perception on the loss. The villa is the process of sanacin for third and fourth. Sixth it reveals his emotions and feelings. Seventh it takes off the emotion of the loss, what needs to follow with their life? Eighth it gives aid for the time of sanacin. The novena illustrates how to be placed in the new atmosphere. Finally, it will feel that the time arrived to stop to be victim of the loss and to take control from its life, and everything by advice of the tarot.

By Rob Poulos, Expert in Loss of Fat and Physical, Creative Preparation of " Incinerator of Grasa" In order to be able to reap the benefits of the intense exercise that I recommend to the students of my system Fat Incinerator, you must have a suitable rest. I cannot put major emphasis to this point. In fact, the rest is equal of important, but it is more that, than the exercise. During the exercise of resistance of high intensity that realises my students, the muscles experience small injuries or tears. The answer of the body is to adapt and to repair itself, developing stronger and great muscles, which causes that you burn more fat and you have a thinner body. Nevertheless, this process of growth and repair will not take place if it is not allowed the body to have the time necessary to do his work.

Quite often, people return running to the gymnasium, since many have been flooded with the axiom " he is mejor&quot more; concerning the exercise. Nevertheless, if we do not become to a side and we allowed that the body makes its magic, we will experiment poor results. We will not burn fat we wished as it, and will finish demotivated or very possibly, we resign totally to our efforts. If you do not obtain sufficient rest or dream, much work will cost to develop the burning fat muscle to you that will transform your body. In addition, also much work will cost to you to burn fat! That is the reason for which we do not have to exercise long time quite often or when we exercised ourselves with the sufficient intensity. When we applied to the body an intense stimulus, like the one of the training with weights, we do not have to continue exercising every day to us. If you did this, quickly on-you will train your muscles and you will deny to your body its ability to him to recover of the exercise.

From this point of view, we understand by independent learning the process that allow the student to be author of its own cognitive development, choosing personally the strategies, the resources, the techniques and the moments that consider pertinent to learn and to put in practice which has learned. This protagonism assumed by each person direcciona from a self-training made specific in: to learn to be educated, to think, to want by itself, to decide and to build, of conscious and integral way. This to build of conscious and integral way, it makes reference to the MOTIVATION, that is developed by who learns, because the motivation it is the results of the personal conviction and the taste or satisfaction does not have to be reduced simply to that feels when something pleasant is perceived. In this sense, so that the independent learning is sustainable, it is necessary that it is born from the interior of each individual (intrinsic motivation) and is the results of reasons or moving bodies that are personal, because nobody motivates to anybody, each is motivated with base in its own results and in brings back to consciousness that must of them to reach them. This aspect of the motivation in the learning, is fundamental, because through the self-motivation an integral learning occurs that involves the affective dimension, the will and not only the intellectual or mental development, but this occurs from the activity with the motivation and the will to want to learn.

From this perspective, when tying the motivation in the learning, is to more integrally involve to the subject protagonist of the formation, because it apprentice is the one who autoregula and autodirecciona in the process of learning from the formulation of goals, planning itself its action and autoevalua from the registry of observable conducts or fixed beforehand criteria, that look for the personal self-realization, fed by values. One of the values that it develops of particular way the autonomy is the responsibility. The self-regulation of the learning implies a way to learn independent and active governed by objectives and goals of own; it supposes the dominion and application planned and adaptable of resource of processes, referred to metacognitivas strategies, mental and process of direction and control of effort, as well as of motivational components, that allow to improve the results. This personal interest of an individual to learn by itself, does that the person one becomes qualified and it is possible to be tied with greater facility to the present labor world in which it is required of people who have the capacity to learn continuously. A person who can autorregular her learning, intrsecamente is motivated, car-goes, car-monitors itself and also car-she is evaluated, is a flexible person who adapts to the changes that to him the context proposes in which it develops. The process to learn to learn, of self-regulation, self-management of the mental and metacognitivos resources leads, us to the conception of an active person, constructive, enterprising and true protagonist of its formation.