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Sales: For sales tax exemption for medical care services

The sales tax law, free medical care services in the area when they are carried out with a medical-therapeutic purpose by a competent person or entity. Two conditions was issued recently to interesting new law: treatment and proliferation of human articular cartilage cells (18:11:10 ECJ, C-156/09), healing therapeutic riding services ("hippotherapy") (FG Münster 9:11:10, 15 K 4439/06 U). freelance consulting practice 02/2011 deals with the practical consequences of this law.

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pending case: Cost of education of the son as a special operating expenses of the Father?

The BFH has to answer the following question of law:

bodies worn by a shareholder of an orthodontic group practice expenses for the education of his son to become a specialist in orthodontics with the goal of the practice continuation of special operating expenditure of the society? Can the cost alternative, as anticipated special operating expenses of the son be deducted as a future partner?

(lower court: FG Münster 20.4.10 F 15 K 2184/07, Rev. BFH VIII R 49/10)

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contract Medical Law: An illegal third-party does not precedent

The opposition of a competitor against the KV-license to operate a branch practice of another physician is prohibited and shall not suspend (SG Hannover 10.1.11, AZ S 61 KA ER 912/10, decision).

wanted the specific case to prevent a gynecologist, a colleague opened a branch practice. As the CA told the victim that he could for the duration of the procedure, its branch practice does not operate, defended he, however, successfully. The SG Hannover follows the decision of the SPA (28.10.09, B 6 KA 42/08 R) which provides that the opposition leader in such a case already in the opposition or lack of standing.

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Ansparrücklage: No common Ansparrücklage for assets

out as part of the financial statements, first in a collective entry listed tax break under § 7g can not be profit-reducing considered if the taxpayer - to demand the tax office - concrete prior to final assessment by the available generating assets and then the be-generating asset in the accounts and makes it actionable for the purposes of investment reserve to its function to designate and stating the amount of the expected acquisition or production costs (BFH 30.11.10, VIII B 3 / 10).

This decision was taken to the dispute in 2003. According to § 7g had basically a separate reserve be established for each asset that should be purchased or produced expected. Correspondingly, there were more future investments in the various reserves in accounting principle be treated separately. Collecting bookings for several assets were excluded in most cases.

For the investment deduction, the taxpayer the asset to its name and function following the acquisition and production costs must indicate (7g § 1 sentence 2 No. 3 ITA).

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the short messages in the trade publication for the camera and the camera woman

The really interesting thing about the recent published edition of the German trade magazine "Film & TV cameraman" is less a continuation of topics for the 3-D motion picture production, but the many short messages waiting to be discovered, as a chronicle of the ongoing media coverage of life.

For example, I've only just learned from such a short message that the counterpart in the large fraud scandal-TV ("game addiction in children's channel") the now insolvent KOPPFILM (including Subsidiaries) with a system of air bills and kick-back payments was, which was in the daily press coverage so far raised less discreet. And I had always wondered how such a nice studio in the heart of Berlin at this murderous competition and a vast investment pressure while devaluation by price democratization could hold (recently DaVinci color correction for 999 $, taken over by BMD) for so long.

Missed me to read these short messages also that DVS has since been bought by Rhode & Schwarz, T-Sevenload of Burda. German, however, that the local cinemas' warning that the Hinfälligwerden the upcoming 35-mm-Distribution Old movies can be projected via DVD-only repertoire, I had already heard elsewhere. read

More specifically, I got the message to the TV, copy protection on page 102 (issue 2 / 2011): ARD and ZDF plan appears to meet demands of the U.S. majors, and install a copy protection for their HDTV channels, but only with to function external decoders or brand new equipment. We might of ARD and ZDF evasive answers, but in effect, this would mean well, that following the first shutdown of analog TV channels and then the digital SD channels, you can not record more TV and private preserve is. How does it work TV with taxes together?

Speaking of TV control: A page earlier (p. 101) we read the media scholar Gerd Hallenberger interview and may at the end of three remarkable records to maintain, "ARD and ZDF will face acute with a huge problem that has been public until now little attention on . At the station faces enormous pensions Years ago, a senior ARD staff has projected in 2015 will be no more money for the program because the pensions devour everything. "

such a re-take the subject, the search Rüdiger country recently so pointedly put in the public had. On page 24 of this issue may be the program cuts the NC-R-Radio read it already in detail. Next page (25) then the all-containing bene "Hope on the radio contribution," the general radio control.

I think, whether with or without KEF numbers: Here is something much hidden as possible and should remain so because no one has yet simple answers on how to meet an institutional strengthening creative in six decades to get out of something old and survived to create something new and alive.

JP


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Heinrich-Mayer Park in Altbach

When it comes to re-use of brownfield sites it seems to be perhaps to the Ruhrgebiet or northern English industrial cities. On a smaller scale, you may discover in the Stuttgart region, places where renatured unneeded industrial, commercial and residential areas, refurbished, dismantled and a new provision has been or will be supplied.

An example is the Heinrich-Mayer Park in Altbach. Altbach is situated in the Neckar valley in the district between the town of Esslingen Esslingen and Plochingen. The Heinrich-Mayer Park was created in 1997/98. This followed the cancellation of a no longer needed power plant, which was in operation from 1899 to 1985. The establishment of a park in place of the broken power plant was a compensatory measure for the construction of the power plant was Altbach 2 / Deizisau been prescribed. Named after the small park is Henry Mayer, founder of the Neckarwerke Altbach-Deizisau (now EnBW).

Last year, the Heinrich-Mayer-Park has undergone a revaluation. For in the context of the big project "Landscape Park Region Stuttgart" and the embedded project "Landscape Neckar Park" was created at a cost of 650,000 euros through the park a so-called Verbindungsgerinne which restores the ecological continuity of the Neckar River in this area. The ecological continuity is not here in the course of the navigable and Hauptneckararms the lock Deizisau produced, but in the area of a tributary of the Neckar, the so-called Neckaraltarms.

Access to the Heinrich-Mayer-Park takes place from Altbach an upgraded pedestrian underpass under the railway line Stuttgart-Plochingen through.

The Stuttgart region has co-financed the new Verbindungsgerinne in Henry Mayer Park as part of the country park project. This is shown by this stele. The power plant as a neighbor of the park Altbach can not be overlooked.

The new Verbindungsgerinne connects the cooling water channel (upstream) with the Neckaraltarm (underwater) and thus the ecological continuity of the Neckar River in this area recover.

Here in Henry Mayer Park begins and ends the under nature protection Neckaraltarm.

The new Verbindungsgerinne opens into the center in the basin at the top of the Neckaraltarms. The mouth has been designed so that a so-called attraction flow is created. Thus, the upstream migrating fish are attracted. Links flows parallel to the Altbach, a side stream of the Neckar.

was in the form of an amphitheater, the area around the head of the Neckaraltarms designed. Links in the pool you can see a strong current. Here flows - in addition to the new surface Verbindungsgerinne - even underground Water from the cooling water channel down to Neckaraltarm.

The new Verbindungsgerinne begins with the cooling water channel. A sheet pile wall secures the difference in height between the canal and flume.

The new Verbindungsgerinne in Henry Mayer Park in Altbach: to be built in the course of two pedestrian bridges had to. The heavily-used railway line Stuttgart-Plochingen directly alongside the park. However, the noise of the trains is not perceived as particularly unpleasant. In any case, is a railway line in terms of emissions by miles as pleasant as a highway. The approaching directly across the park to the Stuttgart airport aircraft have more entertainment value than that they are disturbing (the residents under the flight path, this may feel different, however).

In Henry Mayer Park, it is fully intended that you leave the paved paths.

aircraft, railway, power plant, High voltage power line - and herons. Somehow fits in Henry Mayer park all together.

for a tour of the Heinrich-Mayer-Parks you need not spend too much time. The parking area is manageable and the park is the railway station from Altbach (S-Bahn line S1) reached quickly. Opposite the station building there is a map of Altbach, where you can learn well about the situation of the park.

From the station forecourt Altbach you turn left (direction Stuttgart) and follows the Amselweg directly alongside the railway line . The road ends at a pedestrian underpass under the railway line through to the Heinrich-Mayer-Park leads. In the park you should try all the paths and stairs once, even Neckaraltarm direction. There is a striking number of benches in the park, so that one if the weather could also stay longer in the park. The way back to the station is like the way there. The road from the station to the park early is 300 meters long.

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income qualifications: Commercial or professional teaching activities

The FG Münster (17:12:10, 4 K 3554/08 G) has to distinguish between a commercial and professional (teaching) activities taken a position. Specifically, it concerned the classification of a working state medical insurance for a branch manager , which according to § 18 paragraph 1 No. 1 p. 1 Income Tax Act (independently exerted teaching activities) as a freelancer at her.
In his position, the applicant had the technical supervision of subordinate field staff taken in the field of health professionals. This included, inter alia, to inform about current sales strategies and product innovations to provide insurance professional knowledge in the fields of health, life and property and liability insurance, and to give as part of sales training communication training. He also advised his subordinate field staff in conclusion of insurance contracts.

The FG Münster, however, could detect no needed for § 18 para 1 sentence 1 No. 1 ITA "teacher-student ratio." Although the overall activity also includes teaching elements. However, the overall activity of the teaching activity is not influenced or dominated. The FG classified the plaintiff as a kind of "boss insurance agent" in industrial agreements.

Note teaching the meaning of § 18 para 1 No. 1 of the Income Tax Act is to impart knowledge, skills, abilities, behaviors and attitudes by teachers to pupils in an organized and institutionalized form (BFH, Case 2.2 .00, XI R 38/98, with further references). Required for this is that the knowledge or intelligence because of a generally applicable, only in individual cases are modular learning program will be taught. The Object of instruction is irrelevant.

Does the activity of the preparation and development of a special on the needs of a person assigned program, it is no longer a teacher in an organized and institutionalized form, but commercial consultancy. in teaching is a form of "know-how-Mix" provides, there is also no teaching, but an advisory operation before.

The activities of the plaintiff was marked but just by a comprehensive technical support of field staff, which included both the ongoing professional training and practical support.

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prohibition of competition: price competition ban on business sale not subject to VAT

The FG Münster decided that compensation for a competition ban, which will be agreed as part of a corporate sale, not to burden under § 1 para 1 a UStG with sales tax, provided that the prohibition shall have no independent economic significance (FG Münster 7:12:10, 15 K 2529/07 U, Rev. admitted ).

sold in case of dispute the applicant a patient care service for a price of 1,250,000 EUR. It obliged by contract to make the acquirer for a period of two years in a given area is no competition. To compensate for this, the parties agreed a sum of 480,000 EUR, which was contained in the company's purchase price. The FA held the competition on the prohibition of the purchase price attributable to sales tax. The applicant said, however, the entire purchase price for the "transfer of a business as a whole" is subject to pursuant to § 1 para 1 a UStG not the sales tax.

The FG Münster was the applicant's right. The obligation of the applicant to engage in competition with the acquirer does not belong - like the sale of the company itself - to 1a under § 1 para UStG not taxable transactions. The prohibition of competition come next to the actual company selling to no economic importance. The acquirer was a result of continuing to operate should be made possible. Miterworbenen crucial to protect the customer or patient base was.

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income determination: possibilities of post-electoral exercise in self-employed

The Option for the type of income determination is exercised only with the preparation of financial statements and not already with the establishment of an accounting or preparing an opening balance sheet (BFH 03.19.2009, IV R 57/07, Federal Tax II 09, 659). Accordingly, even professionals have subsequently left with a choice between the operating assets comparison (§ 4 para 1 ITA) and the net income method (EÜR, § 4 para 3 ITA). This and to the future management practice (OFD Niedersachsen 17.2.10, S 2130-30 - St 222/St 221), the article in freelance consulting practice 01/2011 one of many examples.

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VAT: actual taxation of freelancers in transition?

balancing end of freelancers - regardless of legal status - Is not general for taxation (§ 20 para 1 No 3 VATA) into account (BFH 22.7.10, PR 4 / 09). The load balancing especially with voluntary self-employed, liquidity, if the sales tax to be removed before collecting the fee must. freelance consulting practice 01/2011 deals with limits and possibilities.

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net income method: Subsequent identification of failure to depreciation

The BFH has decided that the standard deduction for wear and tear (depreciation) can not be made if it was missed because the asset was not wrongly recorded as operating (BFH 22:06:10 VIII R 3 / 08).

Because of the principle of equality of total income is in the profit calculation under § 4 section 3 Income Tax Act to make the depreciation in the same extent as in the business property comparison. In a balancing taxpayer is the delay in recording the necessary business assets, a remedial right end log-in which depends on the balance sheet approach to the value displayed where the date is not wrong to balance sheet asset at beginning of proper accounting to book would. Therefore may also in the determination of profits under § 4 section 3 Income Tax Act, the omitted depreciation should not immediately rescheduled to a non-operating assets recorded as a commodity.

In the specific case involved a patent into a Recovery operation had been inserted. Insert, insert value and remaining useful life of the patent were the subject of an actual agreement, which was years after the deposit reached. In the meantime, the plaintiff had failed, depreciation make the deposit value. This resulted in a dispute over the amount of the deduction for net book value yet.

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contracts: BAG-bill interest and fee recourse

One fake professional association (BAG), the contract provided in the community medical services are not reimbursed. Incorrectly by the physicians' association (KV) fee paid can be claimed back later (BSG 23.6.10, B 6 KA 7 / 09 R). The risk a "front company" does zero equity firms in particular. The article in practice freelance consulting 01/2011 elaborates on the requirements of the SPA and has lots of formulating proposals for the social contract.

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sales tax exemptions: the services of a private clinic

hospital services and curative services of a hospital-GmbH pursuant to § 4 No. 16 recital B UStG aFiV with § 67 AO tax-free if the hospital in at least 40 per cent of the annual days of care does not provide elective services to the occupancy and the chief physician and his service charges for cost principles calculated. When calculating the annual days of care after § 4 No 16 recital B UStG aFiVm § 67 AO the provision of medical services to take non-electoral (26.8.10 BFH, VR 5 / 08).

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About Oskar Heiler Season to Karlshöhe

The Karl height is almost like the Acropolis of Stuttgart. This lies within the basin of Stuttgart hill is partly built on. A portion of the hill is a public park. Even a small vineyard located on the Charles height.

You can reach Karl height of almost all sides in various ways. In the Post, 17:10:09 it was about the Willy Reichert-season. Today, the Oscar-healer-season turn. This Season (steps) leading from the south of the Eagle Street area of almost up to the peak height of the Charles. The squadron is named after Oskar Heiler. He lived from 1906 to 1995 and was a famous Swabian actor and comedian. His stage partner was William Reichert. Both played the comedy couple Häberle and Pfleiderer.

The light rail runs either to Marienplatz or to stop Erwin-Schoettle-Platz (both U1, U14). From Marienplatz follow the Boeblingen street of town until crossing Eagle Road from the stop Erwin-Schoettle-Platz, follow the road into town Böblinger to Eagle Road. You turn into the Eagle Road (off Marienplatz, turn right, from the direction of Erwin-Schoettle-Platz turn left). The eagle rises up to the road you follow crossing Mörikestraße. In the Mörikestraße, turn right. After the next house, turn again to the left. This is where the Oscar-healer-season.

Looks like a driveway but starts between the two houses in the Mörikestraße the Oscar-healer-season.

increases in the first part of the Oscar season of the healer-Mörikestraße up to Hohenzollernstraße. The second part runs from the Hohenzollern Street to Humboldt Street.

sloping hillside leading down the Oscar-healer-season increases in the first part up to the Hohenzollernstraße.

Magnificent Villas from the early days characterize the upper slope of the Charles height. Between two villas, the Oscar-healer-season increases from the Hohenzollern road further up to Humboldt Street.

In the course of the Oscar-healer-season you will encounter only a few people up the hill because there are only a few houses and there is convenient access there.

The air is getting thinner, the better view: the Oskar Heiler-season approaches the Humboldt Street at the top level of the Charles.

In the Humboldt street, keep to the left up and met in a small loop to the right of the peak height of the Charles. There is no central vantage point with views in all directions. From different points but you can enjoy beautiful views in a respective different direction.

From the underground station Marienplatz on the Boeblingen street, the Eagle Road and the Mörikestraße until the start of the Oscar-healer-season is about 570 meters from the stop Erwin-Schoettle-Platz also on the Böblinger road, the eagles and the road is one Mörikestraße 450 meters from the start of the season on the road. From the beginning of the season to the peak of the Charles height is 400 meters horizontal distance. The peak height of the Charles has a height of 343 m above sea level. The Marienplatz square is 265 m above sea level. Thus, about 80 meters in altitude to be addressed.

Koordinten beginning Oskar Heiler-Season: 48 76 49 N / 9 16 26 E
coordinates summit of Karl Height: 48 76 68 N / 9 16 46 E

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doctor Criminal Law: Sentencing in trade

The AG Ulm (26.10.10, 3 Cs 37 Js 9933/07, n.rkr.) Two contract physicians for corruption in the trade to § 299 of the Penal Code has condemned. The two GPs had received from the sales representative for a pharmaceutical company checks for a total of nearly 20,000 EUR. This was based on the agreement that the doctors should receive refunds, if the practice achieves a certain minimum drug sales to the pharmaceutical company.

Prosecutors evaluated the actions of the doctors initially as a fraud by omission and requested adoption of a penal order, which also happened. In its appeal, even the doctors were sentenced not only for fraud, but also because of corruption in business dealings in accordance with § 299 para 1 of the Criminal Code to each of a prison sentence of one year on probation and to pay EUR 20,000 for the benefit of charities.

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income tax: Relatives loans

interest on loans to members of the tax will only be used if the contracts comply with what is common among third parties. Even if such agreements have remained unopposed in several Vorbetriebsprüfungen, this does not justify further consideration for reasons of confidentiality ( FG Hamburg 26.8.10, 2 K 260/08 , rkr.)

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freedocumentaries.org It's time!

We Germans tend to say in a proverb: "America has it better!", At least the United States do have the DMCA law, the Digital Millennium Copyright Act - Which Enables operation of websites like freedocumentaries.org -- where you can watch high-profile docs for free like Bowling for Columbine, Manufacturing Consent, Outfoxed, Sicko, Supersize Me, The Fog of War, The Corporation, The Origins of AIDS, Why we Fight, The Revolution Will Not Be Televised, The Road to Guantanamo, Enron and Prescription for Disaster - to name a few.

That is something we Germans would not dare to do, because we don't have the equivalent of the DMCA while we do have a totally different concept of copyright law descendence, presence and execution.

In their FAQ list those nameless individuals running freedocumentaries.org state:

"Do producers give you permission to show their films? --

We follow all copyright laws. We deal with streaming partners who handle all copyright issues. By imbedding films we can not legally be liable for any copyright infringement as stated by the DMCA. If you feel that your film is online without your permission, we will forward you to our streaming partners. When they agree that a copyright infringement has taken place, your film will be removed from our site."

and

"Can I get you to post a film? --

We are always open to film suggestions and recommendations. If you want to increase the chances that we watch and post the film, then you can post the film on Google Video and send us the link. In doing so, it's between you, Google and the film producers to ensure that no copyright infringement has taken place."

***

So so: hiding behind Google Video, hiding behind the behemoths.

Legally for them it's between "you, Google and the film producers". As long no one complains or demands removal from a third party streaming service (while avoiding limitations of Youtube's 10 min. max.) anything looks ok. If they have to put down one title in their listing, two new docs might pop-up afterwards. Is this really an incentive for producers to sell DVDs? How does the promised bright future of streaming services for money look like to producers while such websites are offering the best for free?

They suggest to users to donate 100 US$ one time or 10 US$ monthly to support them, but they pretend that they don't run this website -- basicly a curated listing - For money.

My question would be: How do

indy indy film makers and producers feel about this doc?

JP

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Nice Guy: Patient information for Buddhist practice and thought-Sloterdijk

This press release from the "think tank Future" I would love to tell and share. She seems to be a clear indication that one is "spirituality" can not force and not instrumental "aufoktroyieren" materiality as replacement should, if "Backfire" wants to avoid. What do the "think tank Future" apparently intends, I would characterize as a trained master's religious scholars, the term "short circuit". In other words: I consider this association to be dangerous and remember that earlier today in another post-Panikkar Schnelting TV interview quoted in 1988. - Otherwise I would have to keep not only the men and Miegel Sloterdijk times a lecture on the effect gestaltungsmorphologischen mythological forces and most influential of Neptune, Chiron, Uranus, Jupiter, Pluto and Eris. Who does not believe in astrology is revised, but want to keep the inner ear. quod erat demonstrandum.

JP

*** Embargoed until Saturday 15 January 14.00 clock

Berlin, 15 January 2011 press release

We can be different!

titled "Setting the course. Pathways to sustainable ways of life" was Today, the Second International Conference of the think tank Future - Cultural Renewal Foundation in Berlin Environmental Forum.
before 400 guests gave lectures and discussed well-known consumer and brain scientists, theologians and philosophers, as the required change in consciousness can be brought to sustainable lifestyles.

The researcher Juliet B. Schor American consumer, according to the Western consumer culture is not to preserve more upright, because it destroys the environment and society. However, neither strategy would result in a waiver of the corporate or the environment and climate crisis. The solution lies rather in the consistent use of neglected intangible sources of wealth: instead of making themselves share it now, rather than on their own use and invest primarily in social relations.

to such a change in awareness, people are generally quite capable to old age. The prerequisite for this, the brain researcher Gerald Huether, is the activation of the so-called emotional centers and the concomitant release of neuroplasticity neurotransmitters. This would ostensibly be the positive experiences that have made people so far with material consumption, replaced by positive experiences with intangible forms of wealth.

suggestions for this example, can be found in Buddhism. Here, for so many Western eyes visible, which many see themselves weaned have. Dasho Karma Ura, such as, President of the Centre for Bhutan Studies and founder of the Bhutanese gross happiness product, explained, may already result in daily meditation on the limitations of the human life a more respectful and responsible approach to nature, environment, people and society. The more the people at the same time their dependence on other people, but also nature and the environment would be aware, the more durable they acted.

But how come the people of the West of what they are to what they need to be to survive? From the wealth of ideas of the philosopher Peter Sloterdijk, it must be noted: Insight into what is necessary at all Open Community individuality back and clarify what was the original aim of the Europeans: The vision of "rich life".

Meinhard Miegel According starts from the second International Conference of thinking plant future good news and bad news. The bad: Many of today cultural influences by which they affect their livelihoods and their descendants sensitive and where possible even destroy. But that would imply - and this is the good news - "This character is not necessarily, we can be otherwise."

is for questions:
Stefanie Wahl
think tank Future - Foundation cultural renewal, Ahrstraße 45, 53175 Bonn
E-mail: stefanie.wahl @ denkwerkzukunft.de
Phone: 0228 372 044 or 0172 5918936

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heaven and earth

Things come back together: A reunion of the ZDF television interview between Raimon Panikkar and Karl Schnelting of 1988 (ESD: 4/12/1989), the short film "The Wind" on the Brandenburg town of Volker Koepp Trampe (Brandenburg '20x as part of ') and the ARTE TV premiere last night of Christian Frei's very thought-provoking documentary "Space Tourists" is putting the power of life between lifting into the sky and the return to the simplest of all-earth-existence. Unfolding in a Apocalyptic mood to want to buy a few beautiful days in space, that has something special.

And then the technical operation of fats in animal feed, biodiesel in the yolk, a major food scandal involving dioxin in eggs and meat, but even more, a scandal the size, scale, and the modal separation of belonging, driven by efficiency ideas, centralization, monoculture, greed and size of addiction. Holistic living means that no such animal feed production should be more, and should not be separated from the animal husbandry of domestic animals. Large errors may have only small effects, rather than vice versa. The estate as a commons for people, animals and plants need animal feed production not outsource and also occupied a number of people in different functional areas. As can

ideas of a new "DC Power", one of his "smart grid", but of equal caliber: Deluded efficiency ideas, greed and addiction can appear any size in the right light crude ideology of so-called ecological living. Wind turbines are a great thing if they can make in a form acceptable size of the wind dimension clearly they are a nuisance when they threaten the "Farm" in low altitude for humans and animals, threatening roar. The higher the metal pole and the wings, the greater the rust of Decay - and the deductible amount of energy, the areas for some time to stop yet. Our wind farms are within a short time and look like the 'Baikonur Cosmodrome'. Solar panels produce electricity and heat. Small solar panels produce less heat, "solar farms" heating, however, the climate.

for a holistic life one needs no "DC power", no "wind farms" or a "solar farms", but the energy on site at the human level and an energy consumption that would not draw power than can be produced locally. These are the lessons from the findings of the 1970s and 1980s, all of which seem very relevant, because in fact 30 years in the social Development have slept - and the old concepts in new guise of megalomania and in the large industrial-use above all are one: very inconsistent, inimical and not very long hold, unsustainable. The supposed turning away from oil and towards "renewable energy technologies" is a giant step backwards if it is to be operated as it should be being planned by the political class in its current form of organization and implemented by the previous economic structure. The race between the destruction of "rescuing" technologies and the destruction of the world currencies, meanwhile, remains as yet open. We do not know what to long for more.

For all these reasons, I currently see much I like to still be significant and significant published interview broadcasts of television in the 1980s again: as the incoming blessing of the VCR to a time machine of memories for motion picture and sound set in motion. In a time before the monoculture of the "talk shows" the show from the Dia-Log set.

JP

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medical fees: mandatory RLV-supplement group practices

The ten-percent surcharge on the standard payment volume (RLV) for physician groups and focus same group practices after a final Judgement of the SG Marburg (April 14, 2010, S 11 Ka 512/09) mandatory.

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view from the Schiller Linde on the cheek height

Wangener The height limit the upper Neckar Valley Stuttgart in the southwest. This offshoot of the heights to the TV tower is the largest contiguous garden area of Stuttgart. The gardens extend over both the high-altitude surface of the cheek and on the slopes. A little surveying Release network of different ways - from the wide asphalt path to the very narrow stairway - runs through the area. There

Several vantage points are established on the cheek height. Two of these viewpoints are the property of the Improvement Society in Stuttgart. One of the two viewpoints is the Staibhöhe, the topic of the post was 2:10:09. The other view point, the Schiller Linde is in today's post in the series. While the viewpoint Staibhöhe at half height of the slope is, the viewing point Schiller Linde is on the edge of the plateau. From the vantage point Linde Schiller is a beautiful and wide view of the upper Neckar Valley Stuttgart and on the opposite heights at the Württemberg and the nuclei.

coordinates of the viewpoint Schiller Linde: 48 77 28 N, 9 22 82 E

Lookout Schiller Linde on the cheek height: the small plant was inaugurated in 1905 and renovated in 2005 for the last time. In 1905, the right visual Linde was planted. The age and abuse by visitors to the Linde have much added. Meanwhile, only a tree stump there. In addition to the old lime tree planted one has a young Linde (left).

View from Lookout Schiller Linde towards north-north-east: the right of the image is dominated by the coal power plant Gaisburg, which is now only used as reserve power plant. Right of the chimney you can see the Mercedes-Benz Museum, next to the chimney, the Mercedes-Benz Arena. The Neckar flows between power plant and museum. The chimney left of the picture in the background belongs to the power station Münster the central Mülverbrennungsanlage the Greater Stuttgart. Before the power station Münster old town of Bad Cannstatt

View from Lookout Schiller Linde to east-northeast. In the background, the wine vine-clad slopes rise to Fellbach (left back out of the picture) and S-Untertürkheim (center). The mountains are part of the virgin forest. The upstream cone-shaped mountain in the right half of the mountain is a monk at Untertürkheim (Post, 11:08:10), rises behind the Württemberg with the grave chapel. The mountain next to the picture Kappel is the mountain in Fellbach. The houses down in the foreground are part of S-cheeks. Between cheek and Untertürkheim flows the Neckar. In the right half we see the Untertürkheimer bridge across the Neckar.

view from the lookout point for east-south-Schiller Linde: in the valley of the Neckar river stretches of the Stuttgart port. On the horizon rise the mountains of the virgin forest. Left behind is the nuclei, a prominent mountain with virgin forest lookout tower. From right in the image center of the image down the valley of cryogenic S-Uhlbach in the virgin forest back one.

If you're driving, you can reach from the Schiller Linde from the street level Forest East, which turns off when the Geroksruhe Pischekstraße and Jahn Road. You drive on the street level forest east until it is closed to public traffic. From there it goes north to the edge of the plateau.

Interestingly, however, is from the bottom to climb to the lookout point Schiller Linde. For this there are dozens of variants. A description of a certain path is on the already mentioned extensive network of paths not easy. here is the approach proposed by tram (U4, U9) to S-cheek to the bus stop island road. (Coordinates 48 77 57 N, 9 23 71 E)

out of the station, cross the road out of the city of Ulm Road and turn right into the street Rinke hill that leads away from the noisy traffic very quickly. At the end of only 70 meters long street Rinke mountain slope foot out the street fighter dump slowly upwards to the right. 110 meters after the start of the street fighter dump turns left a path that is marked with a dead-end road signs. This one should not keep from going his way. The path leads to the result always upward along the slope through the gardens through. Follow the partially paved road straight ahead. The road leads ever upward. Finally, the trail joins the forest into a right (of the Staibhöhe ago) up next crossroad. (Coordinates 48 77 58 N, 9 22 58 E)

this crossroad, it follows further uphill to the left right left between gardens and forest. Higher up, this way leads to a crossroad. Here you turn left, now it no longer goes up. Soon we reached a fork in the viewpoint Schiller Linde left of the path.

proposes for the way back to the right the view point Schiller Linde left-branching, strong covered way one. The path joins a wider track, which is describing just one turn. Follow this road down to the left, at first half turn based. Soon off to the left again a way of describing an already visible at the junction turn. Now it gets interesting. Behind the Return describes the new way to make a left turn. In the following lines to set off to the left onto a narrow stairway. The stairway is so narrow that only one person fits with adjacent arms there. But fear not, the stairway leads to a curve in a broader way, which leads down to the already well-known street fighter dump.

The Route length is 2.5 km, to be managed Elevation is about 130 meters.

Are Albi Good Snowboard

start-up: numbers and trends to settle in East - and West Germany

Whether at the office forms, the volumes of financing or the practice of values, the values for East Germany and West Germany are very different. This follows a study ("start-up analysis 2008/2009") of Deutsche Apotheker- and doctors Bank (apoBank) in collaboration with the Central Research Institute of Ambulatory Health Care and the Institute of German Dentists. The study is based on about 3,700 new businesses in the years 2008 and 2009. The contribution of self-employed consulting practice 01/2011 presents the main results.

Swelling In The Morning

Who will control "quality growth"?

The heckling by Meinhard Miegel "think tank Future", a kind of current adaptation of Robert Jungk's farsighted 'future workshops model are always gorgeous to pulling teeth. My questions about the recent "food for thought" and in the direction of "think- Future "would be about:

Who should" control quality growth "

And who sends himself in positions to control the transition from quantitative growth to qualitative growth

How does the old power elite so that they, the new power elite in the new? reference and may be in new contexts?

http://www.denkwerkzukunft.de/index.php/aktivitaeten/index/Zwischenruf-Jan-11

http://www.tagesspiegel.de/wirtschaft/viele industry-will-die-and-failed ...

http://info.kopp-verlag.de/hintergruende/europa/f-william-engdahl/global-warm ...

http:/ / info.kopp-verlag.de/hintergruende/geostrategie/f-william-engdahl/bevoe ...

JP

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Congratulations On A Pregnancy Saying

deterioration of infrastructure in Germany

me is struck shortly before Christmas, as you might read in the NYT that the local, public life in the short term paralyzing, giant Blizzard now would have at least one positive side for 10 or 20 U.S. Doller-one could be numerous, on the streets offering, job seekers can within a short time to shovel his car out of the snow. Snowfall as arbeitsbeschaffende action on their own.

The comparison to the failure of the Berlin S-Bahn was obvious: Here would be found no army at improvising minivan drivers, and we are still in Germany! We is no such thing, because something like improvising is prohibited. Under all laws and implementing regulations. Where would we go there even if everyone could suddenly become overnight 's wanted people carrier, simply because the public transport is zusmmengebrochen!

The deterioration of infrastructure in Germany, the Anglo-American disease therefore is a growing challenge for's improvisation in this country, while the state regulatory madness continues imagines the economic miracle street in the 1950s, with 1.6 million current officials with unmet pension benefits-in- spe. So I was previously unaware that an officer after only five years of service is entitled to a minimum pension of 1365 € per month! - Well just 700 million euros, missing a year to eliminate potholes. The decision "pothole disposal" or "minimum pension" in the future but I do not have to make better. I am very curious to see how the slogan of "fair-weather democracy" from the 1970s and 1980s will seem to be political storm periods of the 2010s and 2020s-years.

The political system fits into the nation-state scale (whether with or without economic globalization) now no longer on the performers themselves fragmented decay of technical civilization, because the size of the structure already burned the erwirtschaftbaren income before it can be used at all productive. Means: We can neither blow hole disposal, yet a functioning nation-ground, let alone make an official minimum pension at all, except through state coercion of the existing structure to structure preservation - be they political, economic or even punitive level. This is not a good prospect.

As well, these imbalances become noticeable and others, such as Ulrike Sosalla of the FTD

http://www.ftd.de/unternehmen/handel-dienstleister/:ulrike-sosalla-leben-nach ...

or Dorothea Siems at World Online.

http://www.welt.de/finanzen/altersvorsorge/article12046289/Auf-die-Steuerzahl...

JP

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How Many Cals In A Chow Mein

along the Neckar S-Mulhouse after Remseck-Aldingen

A short hike or a walk along the Neckar river is always interesting. Although the Neckar is a well-developed waterway. However, there is trouble for some years, the Neckar make more natural and provide for visitor attractions. In the section of the Neckar between Stuttgart-Mühlhausen and Remseck-Aldingen has in the past two years a lot done. Should we have gone this route long ago as two years before, might be worth a re-inspection now.

As a small oddity is one of the 4.1 km long walk through the territory of three districts, the state capital Stuttgart, Rems-Murr-Kreis and the district of Ludwigsburg. The starting point of the walk is the light rail station Mulhouse (U14) (48 84 12 N, 9 23 07 E) endpoint is the light rail station bridge road (also U14) (48 86 67 N, 9 25 81 E).

Before walk begins, a few comments on his own behalf. At present, we give the technical aids, which are available on blogger.com available to her or not, a map (google map) to map. On the application of google sites, this is different, then you can always show a card. I would like to have a Map of the posts to add, if that were possible. Maybe this function is set up so soon on blogger. As long as the card function is not yet available, I will specify a few points of a path coordinates.

From the tram stop Mühlhausen cross the city of Foreign carriageway of Aldinger Road and goes behind the few meters to the Neckar. Even from the bus stop you can see the new blast of the area, the new pedestrian bridge across the Neckar River between S and S-Mulhouse-Hofen.

Elegant soars in March 2010 opened the new pedestrian bridge between S and S-Mulhouse-Hofen on the Neckar. The almost 80 meter long arch bridge is probably the most beautiful bridges in the Stuttgart region.

The walk runs along the orographic right bank of the Neckar. So you cross the Neckar with the help of the new bridge. Behind one turns to the left. In some sports fields over to get to the sand trap rake and plant Stuttgart-Hofen. This facility is part of the treatment plant Stuttgart, which is on the other side of the Neckar. opens at the computing and sand trap system the large drainage tunnel from the areas upstream Neckar. In the plant, the wastewater is first of all, free of coarse contaminants before it is then forwarded to the Neckar River to the sewage treatment plant.

To compensate for the interference of the computing and Sand Trap in nature was renatured in front of the plant a piece of the Neckar River.

On the right side of the road on a rather steep slope is the nature reserve Oeffinger Scillawald.

The 11.8-acre nature reserve Oeffinger Scillawald was enacted in 1972. This deciduous forest blooms in spring, the Blue Star, a rare plant.

If you are lucky, is put on the Neckar by even a ship. The chimney right of the picture is part of the sewage treatment plant Stuttgart.

soon reach the mouth of a coming from the right side valley, the Weidachtal. At the mouth area right on the Neckar to get the next blast point by the walk.

At the mouth of Weidachtal was made during the major project implemented landscape park region of Stuttgart and the Neckar Country Park sub-project in 2009 the project "land bridge". It consists of a 26-meter-long bridge with a vantage point, two new areas of shallow water and a wooden platform near the water.

addition to the water leads the Fellbacher pier (the shoreline is part of the city in Fellbach Rems-Murr-Kreis).

View from Fellbach landing on one of the two new areas of shallow water and the wooden platform

After some time you reach a small industrial area. There you will continue along the Neckar River Neckar and comes to lock Aldingen. Here you can during the course of the Neckar bridge cross the street again.

view from the road bridge at the lock down Aldingen neckar

On the other side of the Neckar river is the city station road bridge. If you only want to stop Mühlhausen back, it is enough to buy a short-distance ticket.