Title: Spawn
Medium: Black Ink Pen
Artist: Jose Becerra
Age: 16
The Ivanhoe Sol’s “community Art Feature” is a section in our newsletter that will highlight art from the community. This section is not limited to visual arts. If you have a written piece, lyrics, or other creative art please submit it to theivanhoesol@gmail.com and we will do our best to share it with our readers.
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Auch als Existenz- oder Unternehmensgründer sollten Sie keine Sammelbelege anfertigen, denn pro Person einzelnen Betrag ist die Erstellung eines gesonderten Eigenbelegs
unabdingbar. Eine Minderung der Steuerlast kann nämlich
dann nicht erfolgen, wenn dem Finanzamt keine gültigen Quittungen und Rechnungen vorliegen. Im
Steuerrecht ist die Regelung gültig, dass Sie alle beruflichen und betrieblich veranlassten Aufwendungen nachweisen müssen. Sofern also für einen geschäftlichen Vorgang keine Quittung oder gültige Rechnung geben, müssen Sie als Ersatz
einen Eigenbeleg erstellen. Abgesehen von hat die Ausgabe hinsichtlich ihrer Höhe einen plausiblen und glaubhaften Charakter aufzuweisen. Damit ein solches Dokument vom
Fiskus gut ankommen kann, muss ein jeglicher Ausgabe entweder beruflich notwendig oder betrieblich
veranlasst sein. Alles in allem ist es jedoch immer der Entscheidung des zuständigen Finanzbeamten überlassen, ob er Ihren Eigenbeleg in geordneten Bahnen Ihrer Steuererklärung anerkennt oder nicht.
Grundsätzlich jedoch ist ein Eigenbeleg stets nur einer
Notlösung. Üblich dagegen sind Eigenbelege bei geringfügigen Ausgaben, die im kontext des täglichen Geschäftslebens anfallen, wie bei der Zahlung
von Parkgebühren oder Eintrittsgeldern.
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Jahre der Vorbereitung für schon so einige Stunden der Besinnlichkeit.
Weile brennt der Weihnachtsbaum – leider auch im wortwörtlichen Sinne.
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die Idee, der Pflanze ein längeres Leben zu bescheren, ohne auf einen schön geschmückten Christbaum an Weihnachten zu verzichten. Statt ihn zu fällen, kann der Baum seine Wurzeln behalten und die
Weihnachtszeit im Topf verbringen. Wer einen Garten besitzt, kann so einen Weihnachtsbaum im Topf kaufen und sich auch den Rest des Jahres um sein Wohlergehen kümmern. Danach kommt er hinaus und kann fürt nächste Weihnachtsfest abermals zum Einsatz kommen. Einen Weihnachtsbaum im Topf, ob gemietet oder gekauft, bekommt ihr vor allem bei
Baumschulen in eurer Nähe. Diese Möglichkeit hat aber nicht jeder, weshalb
sich in den vergangenen Jahren auch die Option des Miet-Weihnachtsbaums etabliert
hat. Nicht bei jeder Baumschule findet ihr ein solches Angebot, deswegen solltet ihr vor dem
Besuch anrufen und nach Weihnachtsbäumen im Topf fragen.
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Cala Ratjada ist ein lebhafter Urlaubsort an der Nordostküste Mallorcas.
Er gehört zur Gemeinde Capdepera und erfreut sich besonders bei deutschen Urlaubern großer Beliebtheit.
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In den historischen Langustenhäusern östlich des Hafenbeckens werden Langusten lebendig in Meerwasserbecken gehalten, bis sich ein Käufer gefunden hat.
Cala Ratjada wird dank der zahlreichen Strände benachbart des
Ortes besonders häufig von Familien mit Kindern besucht.
Der Küstenort Cala Ratjada wurde nicht am Reißbrett entworfen und ist aus historischer Sicht kein klassischer Touristenort, obwohl sich
das Image in den zurückliegenden 40 Jahren gewandelt hat.
Gegründet wurde der Ort im 17. Jahrhundert als kleine Fischersiedlung von den Einwohnern der Ortschaft Capdepera.
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Der feinsandige Strand ist etwa 80 m lang und malerisch zwischen Klippen und einem kleinen Wald gelegen. Die Cala Gat
eignet sich besonders für Schnorchler und Tauchanfänger, da
in dem bis zu 20 m tiefem Wasser viele Fischarten, zum
Exempel Tintenfische oder Neonfische, heimisch sind. Aber auch zum
Entspannen ist die kleine Bucht bestens geeignet. Die Cala Gat befindet sich etwa 500 Meter nördlich des Hafens von Cala Ratjada und ist
daher schnell und bequem über den schönen Uferweg Passeig ses Àmfores zu erreichen. Cala Ratjada ist neben der Playa de Palma eines der Zentren für
deutsche Urlauber. Dementsprechend viele Hotels stehen zur Verfügung.
Die Weiterempfehlungsrate und die Bilder von den Gästen, die bereits in den Unterkünften waren sagen meist reichlich
die Hotelbeschreibung. Diese moderne Ferienwohnung liegt nur ca.
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Denn die meisten Motive für ein Paar-Tattoo sind auch noch nach dem (natürlich nicht gewünschten)
Ende einer Beziehung schön und tragbar. Ihr sucht das passende Partner-Tattoo?
Hier sind einige schöne Ideen für euer gemeinsames
Tattoo. Du hast das passende Tattoo für dich
und deinen Liebsten noch nicht gefunden? Vielleicht ist ja ein Motiv dabei,
das für eure Liebe steht. Dein Browser kann dieses Video nicht
abspielen. Derzeit total angesagt: Tattoos am Handgelenk.
Klar, dass hier auch ein Pärchen-Tattoo sehr schön aussieht.
Die Arme sind perfekt, um aller Welt (zumindest bei T-Shirt-Wetter) zu zeigen, dass man verliebt ist und sich zusammengehörig fühlt.
Vor allem, weil man die beiden Tattoos einfach gegeneinander halten kann.
Händchen halten ist dann noch viel schöner. Besonders schön sind Partner-Tattoos
mit kleinen Motiven an den Fingern. Sie sind meist wie
ein kleiner Verlobungs- oder Ehering – nur gestochen und für immer.
Das Bein eignet sich besonders gut für diejenigen, die kein sichtbares Tattoo haben dürfen oder möchten. So kann man beispielsweise im Job einfach eine lange Hose anziehen und das Partner-Tattoo bleibt für die Öffentlichkeit versteckt.
Es gibt kaum eine Stelle, die sich nicht eignen würde: Rücken, Nacken, Schultern, Fußgelenke, Hüfte oder sogar der Po bieten genügend Platz für eine schöne, kleine Liebeserklärung.
Vielleicht war ja ein passendes Partner-Tattoo für euch
dabei. Egal, was ihr euch gemeinsam stechen lassen wollt:
Nehmt euch Zeit, bis ihr das passende Motiv für eure Beziehung gefunden habt.
Es sollte auf jeden Fall beiden gefallen und zur Not auch noch nach einer Trennung deinen Geschmack treffen. Denn ein Tattoo bleibt mitunter länger als die Liebe und dann wäre es natürlich praktisch, wenn dir das Paar-Tattoo auch noch als Single-Tattoo
gefällt.
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230-V-Netz dienen lediglich der Veranschaulichung des jeweiligen Schaltschemas.
Bitte bedenken Sie, dass Arbeiten und Installationen an der Stromversorgung ausschließlich dafür ausgebildeten Fachkräften vorgenommen werden sollten. Bei Arbeiten an der Elektroinstallation ist
zudem immer sicherzustellen, dass die Sicherung ausgeschaltet oder
herausgedreht wurde. Außerdem können in Bestandsgebäuden nicht den Vorschriften entsprechende Elektroinstallationen (Farbe
der Leitungen, Verlegung der Leitungen usw.) vorliegen. Zudem muss
die Belegung der Leitungen eindeutig definiert werden können. Zunächst an der
Zeit sein, die Anschlussmöglichkeiten an einem Bewegungsmelder richtig zu interpretieren.
Auch am späteren Verbraucher sind diese drei Anschlussmöglichkeiten gegeben: L, N und PE.
Außerdem können auch Lichtschalter in die Schaltung des Bewegungsmelders integriert werden. Wie Sie einen Bewegungsmelder zum Ausschalten schalten, zeigen wir in dem verlinkten Beitrag ausführlich.
Auch die Schaltung des Bewegungsmelders bzw.
des Verbrauchers auf Dauerstrom zeigen wir hier ausführlich.
Dazu wird L vorm Bewegungsmelder ebenfalls durch einen Wippschalter geführt, dann aber zusätzlich direkt mit L des Verbrauchers verklemmt.
Kurz umrissen: Vor dem Bewegungsmelder wird L zusätzlich durch einen Wippschalter geführt und dann weiter zu L bzw.
L2 am Bewegungsmelder. Eine weitere Möglichkeit ist es, eine Schaltung für mehrere Bewegungsmelder anzulegen. Natürlich können Sie
die Schaltung auch ohne das vornehmen, dass Sie den Bewegungsmelder komplett ausschalten und den Verbraucher
dennoch auf Dauerstrom schalten können. Dazu können Sie die Bewegungsmelder in Reihe schalten. Beachten Sie bei dieser Schaltung jedoch, dass sich die
Schaltzeiten beider Bewegungsmelder addieren können, wenn Bewegungen innerhalb beider Überwachungsbereiche erfolgen.
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Es dauerte einige Monate bis er sich wieder zurück ins Leben kämpfte.
Markersdorfer, der mit seiner Frau eine Elektronikfirma betreibt.
Seitdem braucht er regelmäßige Physio- und Ergo-Behandlungen. Es gelingt ihm jetzt, einen elektrischen Rollstuhl zu steuern. Er hatte Schmerzen, jede Bewegung fiel schwer, ständig war er auf Hilfe angewiesen. Das rechten Hand steuert er per Hebel den Rollstuhl.
Seine Hände kann Gunther Liebers nur eingeschränkt nutzen, mit ihnen minim greifen. Und er lernte es, wieder den Computer zu bedienen. Über die Infrarot-Kamera am Monitor werden durch die Kopfbewegung Punkte erfasst beispielsweise die Tastatur betätigt.
Werkzeugmacher und Elektriker. Die Maus des Rechners steuert er durch Kopfbewegung.
Per Mausklick habe er sone Tür in die weite Welt geöffnet, sagt
er. Denn hinter sich haben Handicap könne er nimmer reisen oder längere Ausflüge unternehmen. Ähnlich
ist es seinem Bruder Frank ergangen, der 2020 nach einem internistischen Eingriff ins künstliche Koma fiel.
Die Enter-Taste kann er mit einem Finger der rechten Hand drücken. Ein Vierteljahr
bangte die Familie um sein Leben. Der heute 61-Jährige überlebte –
aber ist heute wie sein Bruder an den Rollstuhl gefesselt.
Inzwischen hat sich Gunther Liebers auch wieder den Schaltplan für seine TT-Anlage vorgenommen und erhält Unterstützung von seinem Bruder.
Bastler. Aber dazu sei er auch auf die Hilfe der Vereinsfreunde angewiesen, die dann seine Ideen umsetzen.
Noch hat er die Vereinsräume nicht mehr von innen gesehen, denn der Rollstuhl kann die Treppe nicht überwinden. Robin Helmert, Chef
des Eisenbahnvereins, Eigentümer des Museumsbahnhofs Markersdorf-Taura.
Über das Förderprogramm “Lieblingsplätze für alle – Barrierefreies Bauen 2021” seien zudem Fördermittel in Höhe von 25.000 Euro vom
Landratsamt Mittelsachsen in Aussicht gestellt worden. Der Wunsch, regelmäßig am Vereinsleben teilzunehmen und auch anderen Besuchern mit Rollator, Rollstuhl oder Kinderwagen den Weg zu ebnen, könnte bei einer “Leser helfen”-Aktion der “Freien Presse” Willfahren. Nun müssten noch Spenden gesammelt
werden, damit der Eigenanteil von 11.350 Euro finanziert werden kann.
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Links wirken hier wie Empfehlungen in der realen Welt. Je vertrauenswürdiger eine empfehlende bzw.
verweisende Quelle ist, desto wertvoller ist der Backlink bzw.
die Empfehlung. Weniger die Anzahl der Links schlechthin (Linkpopularität).
Hier spielt zuvörderst die Anzahl der verschiedenen verlinkenden Domains, die sogenannte Domainpopularität,
eine Rolle. Die zweite Ebene ist die thematische Beziehungsebene.
Übertragen auf die Semantik bzw. Graphentheorie sind
Links die Kanten zwischen den Knoten bzw. Entitäten. Link stellen ganz gleich Beziehungen zwischen den Dokumenten und deren dort abgebildeten Themen dar.
Owned- und teilweise auch Self-Placed-Links wie Branchenbücher sind primär für die Entitäten-Bildung zuständig, während Paid- und Earned
Links Sinn für die Verbesserung der Autorität einer Domain machen. Wir bei Aufgesang orientieren uns hier an ein semantisches
Verlinkungskonzept- Mehr dazu im Beitrag Semantisch Themen finden: Wie identifiziert man semantisch verwandte Keywords?
Umsetzung: Hier übernimmt der/die SEO-Manager(in) ein weiteres Mal zunächst
eine beratende Funktion. In Anlehnung an dem ob man sich für einen aktiven skalierbaren Linkaufbau oder organischen Linkaufbau via Content-Marketing entscheidet.
Sind solche Belege es gibt kein oder gehen sie verloren, kann als Ersatz ein Eigenbeleg erstellt werden. Zumeist werden Eigenbelege vom Unternehmer selbst oder von leitenden Angestellten ausgestellt, die hierzu bevollmächtigt sind.
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Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst erstellt wurden.
Wenn ein Unternehmen also Waren an an anderes Unternehmen verkauft und für diesen Verkauf eine Rechnung erstellt, handelt es sich dabei um einen Eigenbeleg.
Konkret muss der Steuerpflichtige Quittungen oder Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen. Im Steuerrecht gilt der Grundsatz,
dass alle betrieblichen oder beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann allerdings vorkommen, dass ein solcher Beleg nicht mehr vorhanden ist.
Beispielsweise kann er auf einer Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist ein solcher Eigenbeleg hingegen bei kleineren Ausgaben zum Exempel Trinkgeldern oder Münzgeld für den Kopierer.
Abgesehen von muss genau belegt werden, wie der Preis zustande
gekommen ist. Dann können Eigenbelege als absolute Notlösung genutzt werden,
die teilweise vom Finanzamt anerkannt werden. Beispielsweise kann die
Preisliste eines Restaurants beigelegt werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen, so ist ein Vorsteuerabzug nicht möglich, weil hierfür immer
eine ordentliche Rechnung ausgestellt werden muss. Auch der Grund für die Ausstellung des Eigenbelegs
muss angegeben werden. Sollte der Steuerpflichtige
mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für
die Absetzbarkeit der Aufwendung dar. Neben den notwendigen Pflichtangaben muss das Finanzamt die Betriebsausgabe der Höhe nach verstehen. Zudem sieht das Finanzamt
eine Höchstgrenze von 150 Euro für die Absetzbarkeit bei Eigenbelegen vor.
Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall
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Am Pinienplatz mitten im Herzen des Ortes findet nahezu
immer am samstag der traditionelle Wochenmarkt statt. Bei einem Streifzug entlang der Stände kannst du in gewisser
Hinsicht in die mallorquinische Kultur eintauchen. Neben Obst und Gemüse findest du hier eine große Zahl von an Spezialitäten wie eingelegte Oliven, balearischen Käse und Fleischwaren wie die Paprikawurst Sobrasada, Honig,
aber auch Blumen, Kunsthandwerk und vieles mehr. Nur unweit des Zentrums von Cala
Ratjada befindet sich die Villa March oder
„Sa Torre Cega” genannt. Der Bankier Juan March ließ auf dem hügeligen Terrain eine architektonisch eindrucksvolle Villa erbauen, deren Highlight weiters die prächtige Gartenanlage ist. Natur, Kunst, Pflanzen sowie Skulpturen verschiedenster nationaler und internationaler Künstler ergeben im Zusammenspiel ein beeindruckendes Gesamtwerk, das auch für die Öffentlichkeit zugänglich ist. Wenn in der Sommersaison das Leben in Cala Ratjadas Zentrum pulsiert, ist Punta de Capdepera dazu eine willkommene Abwechslung. Hohe Felsklippen, ein weites Panorama und der noch aktive Leuchtturm „Far de Capdepera” erwarten dich
hier am Kap. Bei schönem Wetter kannst du in der Ferne auch die Nachbarinsel
Menorca entdecken. Nördlich von Cala Ratjada führt eine Straße bis
zum Leuchtturm.
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