Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate taxes are a key source of revenue for the state to finance public spending. They are levied on company profits and income, whereby the amount can vary depending on the legal form and sector. The tax burden has a significant impact on the financial situation of companies, which is why a thorough examination of tax aspects and possible optimisation strategies is essential. In Germany, corporate taxation is based on the Income Tax Act (EStG) and the Corporation Tax Act (KStG). Corporations such as GmbHs are subject to [...]

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Data minimisation according to GDPR: the TOP 5 mistakes

Data minimisation according to GDPR: the TOP 5 mistakes

Data minimisation is a fundamental principle of the General Data Protection Regulation (GDPR), which is enshrined in Article 5(1)(c). This principle states that personal data must be limited to what is necessary for the purpose of processing. Companies and organisations are obliged to collect and process only the data that is essential for the specific purpose. The principle of data minimisation serves several purposes: Protection of privacy: By limiting the data collected

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What you need to know about semiconductors

What you need to know about semiconductors

Semiconductors are a class of materials with special electrical properties that lie between those of conductors and insulators. They enable precise control of the electrical current and are therefore essential for modern electronic applications. The most important semiconductor materials are silicon and germanium, which belong to the fourth main group of the periodic table. The electrical conductivity of semiconductors can be influenced by doping, i.e. the targeted introduction of foreign atoms. This results in n-doped (excess electrons) or p-doped (lack of electrons) semiconductors.

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Sustainable urban development: the future of cities

Sustainable urban development is a comprehensive concept for planning and designing cities that takes ecological, social and economic aspects into account. The aim is to fulfil the needs of the present generation without compromising the opportunities of future generations. The main objectives of sustainable urban development include: Creating environmentally friendly and energy-efficient cities Promoting social equity and inclusion Generating sustainable jobs and economic growth Conserving natural resources and biodiversity This approach aims to improve the quality of life in cities.

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Building planning and modelling, BIM, smart buildings, facility management, CAFM software.

Relevant technologies and applications of BIM: an overview

Building Information Modelling (BIM) is an innovative method for the digital representation and management of construction projects. It is a three-dimensional, data-rich model that captures all relevant information about a building or infrastructure throughout its entire life cycle. BIM integrates geometric, technical, functional and economic data in a single digital model. The use of BIM enables improved collaboration between all project stakeholders, including architects, engineers, contractors and facility managers. Through

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Legal aspects of BIM: what you need to know

Legal aspects of BIM: what you need to know

Building Information Modelling (BIM) is a digital method for planning, creating and managing buildings. This technology enables the creation of a virtual 3D model that contains all relevant information about a building. The BIM model serves as a central source of information for all parties involved in the construction project and covers the entire life cycle of a building, from design and construction through to operation and dismantling. The implementation of BIM brings various legal

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Real estate profit centre accounting and profitability in FM

Real estate profit centre accounting and profitability in FM

The property profit centre calculation is a key tool in facility management for assessing the profitability of properties. It enables a transparent presentation of the costs and income of a property, which facilitates well-founded decisions. Various types of costs are taken into account in the calculation, including maintenance, operating, administration and financing costs. These are compared with income from rental income, utility bills and other sources. As a controlling tool, the property profit centre calculation is used to analyse and optimise the profitability of properties. In an environment of rising

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CPIP: What is it about intelligent buildings?

CPIP: What is it about intelligent buildings?

Intelligent buildings, also known as smart buildings, are modern structures that integrate advanced technologies to achieve energy efficiency, safety, comfort and operating cost optimisation. These buildings use a network of sensors, actuators and control systems to collect, analyse and respond to data. The main objective is to create an efficient and sustainable building environment that optimally meets the needs of users. The functionalities of intelligent buildings include Automatic adjustment of lighting and indoor climate Monitoring and

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3. State-of-the-art CAD model of a building with digital infrastructure and smart technologies.

Efficient property management: tips and tricks

Efficient property management is essential for the optimal operation of residential and commercial properties. It coordinates all aspects of property management, including maintenance, repairs, tenant communication and budgeting. Professional management preserves property value and increases tenant satisfaction. It also ensures compliance with legal and regulatory requirements and minimises potential liability risks. Effective property management is based on careful planning and organisation. Its tasks include the administration of rental agreements, the monitoring of incoming payments and the management of the property.

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Service-oriented architecture (SOA) - the future of corporate integration

Service-oriented architecture (SOA) - the future of corporate integration

Service-oriented architecture (SOA) is an architectural pattern in software development that is based on the provision of services. SOA aims to structure applications as modular, reusable and loosely coupled services. These services communicate with each other via standardised protocols and interfaces. Key features of SOA are Modularity: Functionalities are divided into independent services. Interoperability: Services can work together across platforms and technologies. Reusability: Services can be used in different applications and contexts. Scalability: Individual

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What is GASB 87 Leasing?

What is GASB 87 Leasing?

The new GASB 87 lease accounting standard is a significant change in accounting for government agencies and government organisations. The Governmental Accounting Standards Board (GASB) developed this standard to improve the recognition and presentation of leases in the financial statements of governmental entities. GASB 87 became effective on 15 December 2019 and has a significant impact on the accounting and financial reporting of government entities. The new standard replaces GASB 13 and introduces significant

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Innovative high-rise building with futuristic design and digital building technology.

AIA and BAP: requirements for effective BIM processing

The American Institute of Architects (AIA) and the Building Owners and Managers Association International (BOMA) have jointly developed the AIA BIM Protocol (AIA E202-2008) to standardise the use of Building Information Modeling (BIM) in construction projects. The AIA BIM Protocol is a guideline that defines the responsibilities and requirements for the use of BIM in construction projects. It defines the processes required for the creation, management and use of BIM models.

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The basics of REST: An introduction

The basics of REST: An introduction

REST is an acronym for "REpresentational State Transfer" and is an architectural style for distributed systems based on the HTTP protocol. It was introduced by Roy Fielding in his dissertation in 2000 and has since established itself as one of the most important approaches for the development of web applications. REST enables communication between client and server via standardised interfaces, thereby promoting the scalability, reliability and maintainability of web applications. REST is based on

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Efficient project controlling: Successful project management

Efficient project controlling: Successful project management

Efficient project controlling is crucial to the success of a project. It enables the monitoring, control and coordination of all activities within a project. Through project controlling, costs, deadlines and resources can be effectively monitored and managed to ensure that the project is completed within the planned framework. In addition, efficient project controlling enables deviations and problems to be identified at an early stage, allowing project managers to take countermeasures in good time and

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Certification systems for sustainable buildings: an overview

Certification systems for sustainable buildings: an overview

Certification schemes for sustainable buildings are tools developed to assess and rate the sustainability of buildings. They serve as a guide for builders, architects and developers to ensure that their buildings are environmentally friendly, energy efficient and healthy for occupants. These schemes are based on a set of criteria that assess the environmental, social and economic impact of a building throughout its life cycle. The certification systems are developed by independent organisations

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Checklist: Frontloading in the planning and construction process

Checklist: Frontloading in the planning and construction process

Frontloading is an important process in the planning and construction process that aims to optimise the planning and preparation of construction projects. The term "frontloading" refers to the idea that much of the planning and preparation work is carried out in the early stages of the project to ensure that all important decisions are made and all potential problems are identified before the actual construction project begins. This approach allows risks to be minimised, costs to be

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The advantages of on-demand software

Cloud computing offers companies a high degree of flexibility and scalability, as resources can be added or removed as required. This enables companies to adapt their IT infrastructure to changing requirements without having to make large investments in hardware or software. The cloud enables companies to react quickly to new business requirements and adapt their IT resources accordingly. In addition, companies can benefit from the scalability of the cloud by being able to expand their resources as needed.

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