The term corporate form describes the legal form under which a company is founded or managed by one, two or more people. Choosing the type of company is one of the most important decisions when starting a business. Because the corporate form not only defines the rights and obligations towards customers, suppliers and the state, but can also have a direct influence on the reputation and the serious impression of the company. The importance of the corporate form If a company is founded, the founder (s) must decide on a type of company. The reason for the importance of the corporate form is based on the different scope of liability. An overview of the individual corporate forms Sole proprietorship - sole trader, freelancer Partnership - GbR, OHG, KG, GmbH &…

How does the property tax work when there is a change of ownership? If you do not buy your new property on the key date, January 1st, on which property tax is paid for the entire year, you are probably wondering whether you have to pay the relevant sum on a pro-rata basis? The answer: no! The law clearly defines here that the owner of a plot of land or a property pays property tax on January 1st and then for the entire year. If you buy an object in May, for example, the debt in question is due by January 1st. compensated. Often, however, the buyer and seller draw up a contract independently of the legal regulation in which the buyer reimburses the seller the corresponding amount on a…

Property tax flat rate The so-called property tax unit value is determined by the responsible employees of the tax office. The so-called unit value is always used as the basis for all calculations relating to property tax. This is a market value of a property that has been determined by the authorities. However, these values ​​have not been adjusted in the western federal states since 1964, and not even since 1935 in the east of the Federal Republic. Of course, the real estate and land market has changed significantly since then. We will come back to this problem later. The level of the unit value of a property depends on various factors, such as the size and location of the property, the age of the building and the type of…

Every person who owns a property in Germany has to pay property tax to the municipality. It does not matter whether the property is built on or not. What is the property tax? The amount of property tax relates to the property or the heritable building rights to a property. This means: the more a property is worth, the more property tax has to be paid as a rule. All details that are important in this context are regulated by the property tax law. This means, among other things, that the said sum is currently composed of the unit value (determined by the tax office), the property tax index and an individual assessment rate. Exceptions exist, among other things, with regard to listed objects. Who has to pay all property…

Celebrated worldwide, 8 March is considered International Women's Day . The story of how this date was instituted is controversial and could be related to a factory fire during a strike. A group of American workers died in the fire. Despite the uncertainties as to the real reason for the institution of this commemorative date, the truth is that International Women's Day symbolizes, above all, the female struggle for equality and respect in a society that for a long time subjugated and inferiorized women in the most diverse aspects of its existence. Versions for the origin of women's day The classic version According to the version that was consecrated as true for a long time, International Women's Day emerged in the following context: a textile factory on the industrial outskirts…

Our society is formed by a series of principles and ideas that guide our behavior on a daily basis, without not always being aware of it. This set of ideas that guides the thinking of individuals in a society is called ideology . Consciously or unconsciously, every man follows a certain ideology, as he seeks an ideal for life. Relations with our family, with school and religion, allow us to get in touch with the first ideas and values ​​that form society, preparing us for social interaction. Religion is structured around a series of ideas and beliefs constituting its own ideology. In the 19th century, the thinker Karl Marx questioned the meaning of ideology, proposing its reinterpretation. For Marx, ideology - these ideas that guide us to live in society…

More than you might think, domestic violence is a phenomenon that is very present in families, affecting children, adolescents, women and the elderly, in greater proportions than that seen in relation to men. Domestic violence is understood as the manifestations of abuse that can affect the person psychologically. Forms of Domestic Violence Domestic violence against children and adolescents can manifest itself in several ways in addition to physical aggression. Thus, violence through threats, humiliations and other forms that affect children and adolescents psychologically is common. Another constant form of violence is omission : some parents fail to provide the necessary care for the growth of their children, who begin to suffer deprivations essential to their education, such as lack of affection, cleanliness and even adequate food. It is worth mentioning…

Every river runs a course from its source to its mouth or mouth. In this way, it can capture more water from other springs (dispersing centers) and swell. This area of ​​the journey made by several watercourses, coming from different regions, but converging to the same point, is what we call the hydrographic basin . The hydrographic basin, therefore, is the group formed by the main river, its tributaries and the lands bathed by them. Any watercourse that flows into another river or lake is considered an affluent or tributary, contributing to increase its volume of water. Formation Usually the source of the rivers that form the hydrographic basins is in the highest areas and corresponds to the outcrop of the groundwater table. Therefore, the occurrence of rain is essential…

If the mouth suddenly tingles or feels tight and extremely painful blisters appear in the throat, the diagnosis of canker sores is close. Here you can read everything about the common troublemakers in the mouth. Aphthae are painful blisters on the lining of the mouth that affect the inside of the lips, the roof of the mouth, the gums and the tongue. The pathogens and causes for the appearance of canker sores cannot be clearly identified. However, genetic causes seem to play a role. A treatment for canker sores is only possible against the symptoms and consists primarily of pain relief. What are canker sores? Aphthae are painful blisters in the area of ​​the oral mucosa, which are among the most common diseases in the mouth. Aphthae on the inside of the lips,…

Dental plaque or plaque not only looks unsightly, it also promotes the development of tooth decay. Brushing your teeth every day is the only way to remove plaque sustainably. Dental plaque develops continuously, even directly after brushing your teeth. It is a bacterial coating that only becomes dangerous for the teeth at a certain stage. The first group of bacteria is not yet harmful; it only becomes critical with the colonization of anaerobic bacteria. Regular dental care and professional teeth cleaning by the dentist are the ways to keep the harmful deposits to a minimum. What is the plaque on the teeth? The human oral cavity is home to numerous microorganisms. Far from all of them are harmful, on the contrary. However, there are also bacteria that are more harmful…

A radiant smile with white teeth is one of the most important characteristics of a personable charisma and beauty. If the teeth darken over time or are naturally not as white as desired, whitening can lighten the tooth color by a few shades. Bleaching is the process of whitening discolored, dead or naturally yellow teeth with bleaching agents (English "to bleach"). Intact teeth are whitened by the dentist on the outside of the enamel using in-office whitening or power whitening. In the case of dead teeth, the bleaching solution is filled into the tooth from the inside as walking bleaching. Home bleaching products from the drugstore usually only work with the less effective reduction bleaching method. What is whitening? According to Digopaul, bleaching or tooth whitening is the name given…

The bonus booklet for visits to the dentist was introduced in 1989. For regular dentist visits, members of statutory health insurance companies receive stamps in the bonus booklet, with which they can reduce their co-payments for dentures. Every adult should go to the dentist at least once a year for a check-up. Those who regularly take this precautionary measure will be rewarded with cost savings. However, the bonus booklet does not only offer the opportunity to save money; it also reminds the insured of regular visits to the dentist. In this way, the doctor can discover and remedy dental diseases at an early stage. Thanks to preventive measures, major interventions can often be avoided. Statutory health insurance should have a visit to the dentist certified in the bonus booklet every…

According to abbreviationfinder, CMD stands for "craniomandibular dysfunction", the spelling "craniomandibular dysfunction" is also common. In general, it is a dysfunction of the masticatory system, more precisely a dysfunction of the temporomandibular joints. Even if many people have CMD findings, treatment is only necessary in a few cases. The CMD (craniomandibular dysfunction) is a dysregulation of the chewing apparatus, especially the temporomandibular joints. The malfunction can lead to a wide variety of symptoms, such as headache and neck pain, difficulty chewing, dizziness and teeth grinding. The most common causes of craniomandibular dysfunction include changes in the teeth, trauma, and psychosocial factors such as stress. If treatment is started early, there is a good chance that symptoms will go away completely. Definition: what is a CMD? Craniomandibular dysfunction is a dysregulation…

The term is derived from the Greek words "Dys" for "Miss" and "gnathós" for "jaw". Dysgnathia summarizes all symptoms that occur due to a misalignment of the jaws, the teeth or a malfunction of the chewing apparatus. What are the underlying causes and what healing options are there? Dysgnathia can be congenital or acquired. Symptoms of dysgnathia are far-reaching and are not necessarily associated with it from the start. In the case of an operation, the duration of treatment, including preparation and follow-up, can be up to four years. Since dysgnathia is seldom an exclusively cosmetic operation, the health insurance companies assume the expenses if a treatment and cost plan is available. Causes of Dysgnathia On the one hand, dysgnathia can be congenital. The jaws are not lining up properly…

Fissure sealing or tooth sealing is usually carried out on the back teeth (molars). The aim of this measure is to prevent tooth decay. It usually takes place in childhood or adolescence. The risk of fissure caries is particularly high in the first two years after the posterior teeth have erupted. When sealing a fissure, the doctor puts a thin filling material into the furrows of the chewing surface to noticeably reduce the tooth's susceptibility to caries. The tooth seal usually consists of a plastic based on dimethacrylate, sometimes also of glass ionomer cement. Doctors usually seal the chewing surface on children between the ages of 6 and 17. The statutory health insurance only pays the treatment costs for under 18-year-olds and only for the two rear molars. What is…

The clinical picture of fluorosis describes an excessive supply of fluorine into the body over a longer period of time. Doctors differentiate between skeletal fluorosis, which affects bone structure, and dental fluorosis. Fluorosis is common in countries that use drinking water fortified with fluorine. Fluorosis is a sign of damaged tooth enamel. The cause can be an excessive intake of fluorine. Toothpastes with too high a fluorine content can cause long-term changes, especially in young children. The final disposal is very costly. What is fluorosis? According to Digopaul, fluorine is considered to be a preventive measure against tooth decay. It is not for nothing that many toothpastes contain fluorine. According to medical professionals, one milligram a day is sufficient to serve a caries prophylactic purpose. In a higher dosage, however,…

People with a misalignment wonder whether straight teeth are possible without braces. Fortunately, there are a few methods that can be used to straighten an imperfect row of teeth. The best-known alternatives to braces include aligners, lingual braces, palatal expansions and retainers. Only a specialist can show which methods are suitable for straightening the teeth in an individual case. Statutory health insurance companies only guarantee standard care. Supplementary dental insurance can therefore be worthwhile. Straight teeth: alternatives to braces To find out which alternative treatments are available for straightening teeth, an examination by an orthodontist is essential. If you are interested in one of the alternatives, you should think in advance what exactly is bothering you or which blemishes should be fixed. After learning what the treatment should be aimed…

There are more than a dozen meanings of the term bath, which comes from the Latin word balneum. In its broadest sense, it refers to the act and result of bathing: making something or someone submerged in water or another liquid. A bath, therefore, can consist of getting wet or immersed in water with the aim of sanitizing or cooling off. For a deeper hygiene, it is usual to use soap in combination with water. For example: “I'm going to take a bath before dinner”, “I need a bath: I just got back from playing soccer”, “This morning I took a nice bath in the sea”. Depending on the culture of each country, the frequency with which people practice personal hygiene may vary. Although not all citizens of a nation…

A Greek word derived in Latin baptisterĭum, which arrived in Castilian as baptistery. This is the name of the place where the baptismal font is located: the stone or the container that is used in the administration of the sacrament called baptism. The notion is also used to directly name this stone and the building near a temple that, in ancient times, was used to administer baptism. To understand what a baptistery is, ultimately, you have to understand the notion of baptism. This is the name given to the first sacrament that is administered in many Christian Churches and that marks the entry of the one who receives it into the community of the faithful. Baptism usually consists of pouring a little water on the head of the person being…

Before entering fully into the meaning of the term trade balance, we are going to thoroughly analyze its etymological origin. In this case, we can say that it is made up of two words derived from Latin: -Balance comes from the Latin word “bilanx”, which can be translated as “two-plate scale”. It is the result of the sum of the prefix “bi-”, which means “two”, and the noun “lanx”, which is synonymous with dish. -Commercial, on the other hand, comes from “commercialis” which is equivalent to “related to buying and selling”. It is formed from the sum of three clearly delimited components: the prefix “with”, which means “completely”; the noun “merx”, which can be translated as “merchandise”; and the suffix “-al”, which is equivalent to “relative to”. The first meaning…

The term balance has several uses, as can be seen when consulting the dictionary of the DigoPaul. This time we are interested in its meaning in the field of economics: it is known as the balance to the result or the analysis of a comparison established between different variables. A payment, on the other hand, is the disbursement of money or another type of value with the aim of canceling a debt or to make a purchase. This act and the result of it are known as payment. From these ideas, we can understand what the notion of balance of payments refers to. It is the record that compares the monetary disbursements and the foreign charges of the economy of a country. In addition to all the above, we can…

It is called babbling to the act and the result of stammering. This verb, which in certain conjugations can be used as babbling, refers to pronouncing in a hesitant, insecure and difficult way. When children begin to try to speak, they engage in babbling: “When Juanito started babbling, I didn't understand him at all”, “How big is Mara! I didn't know I was already babbling ", " I think at any moment my nephew will start babbling... ". According to DigoPaul, a person who tries to speak in a language that does not dominate (or intends to understand), it is common to perform babbling: "When we arrived in England, tried to ask where was the hotel with my babble in English, but no one could understand me ", " Before…