jueves, 29 de septiembre de 2016

A CLASSROOM FOR THE BEST


         
UNA CLASE PARA LOS MEJORES.



           
           It is known that most of schools, both public and private ones, have a classroom for those students who are much below of the average level in comparison of all students with their capacity of learning. It can be found schools with three classrooms for each grade of ESO which have an additional one which is called D class.
         However, there are students who are over the average of the class and nobody knows what to do with them. They can be bored in different lessons, like maths, because they do not need much time to understand what it is taught and, moreover, they do exercises faster than the others. Everybody agrees that if they stayed in another classroom according to their level of knowledge they could improve a lot.
         Although we cannot see this segregation in schools in order to learn skills, it is possible to see it in other situations as sports. Main football clubs around the world have special schools where boys can live there while they are receiving a top instruction in this sport. Not only in football but in others sports like tennis. Therefore, it could be also for maths, science or others.

         All in all, it is a pity that these boys and girls do not have a proper education according to their educational skills. Even though it would increase the social cost of education because schools would set up news classrooms and hire more teachers, it would be a good investment and the benefits would return to the society few years later.

lunes, 11 de julio de 2016

BUSINESS IN THE CLASSROOM




-         Introduction.

The students of “Ciclos Formativos”, “Vocational Training” or “Training courses” have a serious problem when they want to get a job in a competitive market. This problem is the lack of business experience.
Although students of “administration and finance” do 350 hours of internship in a company as a subject like the others in the classroom, they may only get experience in a particular part of the administrative tasks, so they need a much wider one to get a whole experience in business administration.
One of the tools to achieve this purpose is the subject “Business in the classroom”.

-         Business in the classroom.

The subject "Business in the classroom" not only is a subject but an interdisciplinary project that allows students to obtain a right experience in the workplace.
Therefore, it has to be set up a business inside the classroom to get a real company environment. We have the suitable furniture with computers for each student, a printer, a telephone set and stationery (and other stuff like any kind of office supplies like folders, files, stapler, clips and so on)
Moreover, there should be a business decoration like the company logo hanged in the wall.
The business is chosen by students and teachers being our current the business sale of workwear. We can found another business in other schools like book publishing, gardening, sale of computers and hotel business among others.
The business is structured into four departments: Accountancy and finance, sales, purchases and Human Resources which I speak later because now I have to talk about SEFED, the computing platform that allows us to work with more realism.


-         SEFED platform

SEFED platform is a computer on line environment which performs a virtual market made up of, more or less, 250 virtual companies or practice enterprises around Cataluña, Spain and Europe. Moreover we can find in Morocco too.


-         Departments

o      Sales department. It has two basic activities:

Firstly, to make properly and accurate the administrative circuit of sales. The network launches a sales order, and then the members of the department send it to the purchasing department to buy it because the business works by just-in-time system. Platform launches an automatic sales order every week.
Just-in-time system is all you sells all you need to buy because the company is working without warehouses.
When the purchase is done, the good ordered are sent to the customer with the delivery note and later the invoice. The three documents of the sale departments are sent stapled.
- Secondly they have an important marketing activity. They have to look for new customers. To get new customers out from the SEFED platform is a very exciting challenge. The network gives a list of virtual business to contact whom we can do it by e mail or telephone. Also, we received information from other business to start a business relationship
In addition students have to make up a catalogue with goods and their prices and hung it on the SEFED network which is a very good toll to get new sales because all the business of the SEFED environment can see it.

o       Purchasing department.      

Firstly, they have to make a purchase order to the network because the only supplier of the company is from the SEFED system.
Three days later, more or less, the company receives the delivery note of that order and three days later too, it is sent the invoice. These documents are given stapled to the accountancy department to record them.
The purchasing department would be the storekeeper if the company did not work with just-in-time system.
Also, they have to hire supplies like water, gas, electricity, insurances and others ones to companies from the SEFED system.
As you can see the mainly activity of the department is related with the platform SEFED. However, it can buy any kind of good or service from any company linked to SEFED. The administrative business process is the same that it has been told before but with no link with the platform, only between two external companies.
This department also has the task of managing electronic mail and telephone support.

o       Human Resources department.

The various activities carried out by the human resources departments are:
-         Preparation of payrolls
-         Calculation of the payment of the social security system.
-         Absenteeism control.
-         Health and safety at the company
-         Employment contracts
-         A Register the insurance number.
-         IRPF tax

o       Accounting and finance department.

They do:
-         Record all the business documents mainly invoices. both issued and received.
-         Make payments and collections
-         Bank reconciliation between accountancy and bank statements.
-         VAT Report and other tax settlement
-         Payments and collections forecasts.
-         Analysis of financial statements.

Departments have to have a fluent communication then otherwise things are not going well.
Students will rotate through all departments during the course to learn the functions of each.

-         Skills to get.

Students also achieve other goals.
o      They learn to manage different business information in the computer, therefore they can have a file structure in the drive. It can seem easy, but it is not, because not only students have to file paper documents but also virtual ones. They have to look for a lot of information on Internet.

-         Other topics related to the subject

o      International Practice Enterprise Fair in Barcelona 2016

Every two years an international fair rides SEFED two-day in Barcelona. There we can find more than 75 different companies from different schools throughout Spain, especially Galicia, Catalonia and Basque Country and few in Europe, mainly from Austria. The companies set up their stands and offer their products and services to the visitors. They also make presentations of their companies, products and services in front of a public in a suitable room for it.
SEFED companies who do not want a stand can also participate in the fair as visitors. That visit could be used to distribute commercial material so we can get new customers.

All in all, thanks to this subject students can get:
-         the chance to experience in all areas of the company.
-         apply the theory learned in class to business practice
-         gain confidence for their professional future

-         basic experience in the main administrative tasks of a company 

domingo, 7 de febrero de 2016

WINSTON CHURCHILL, THE FATE OF A LEADERSHIP





WINSTON CHURCHILL, EL DESTINO DE UN LÍDER.


Winston Churchill: A Biography


On 10 May, 1940 Winston Churchill became the Prime Minister of Great Britain. He was 65 years old. Maybe too old. However History seems to say that Great Britain had been waiting for a PM like him.  His appointment took place at the same time the German forces were crushing and pounding Holland, Belgium and France. On 14 June the same year the German forces indaded Paris. It was the defeat of France, the Great Britain's main ally.

In spite of being a well-known politician, Churchill was away from major political responsibilities. He made a big mistake in the First World War, Gallipoli and he had paid for it. However, he had the opportunity to become what they expected of him in those trouble times.

When he arrived to be the Prime Minister he spoke frankly and honestly. He was a master of speaking. He made speeches which have become History like “I have nothing to offer but blood, toil, tears and sweat”. Another famous one was “We shall fight on the beaches, we shall fight on the landing grounds, we shall fight in the fields and in the streets, we shall fight in the hills; we shall never surrender. “

He gave confidence and hope to British people who were sunk and afraid because the German army was in Calais waiting for landing in England. Nevertheless, he was always smiling with his cigar and with his famous V sign. We can watch videos of smiling to people and people smiling back. When your Prime Minister is smiling you, you will smile too. When your Prime Minister has confidence you also have confidence.


To speak about Churchill without mentioning some of his quotes is pointless. My favourite one is when a Lady Astor, a Member Parliament told him.

- “If I Were Your Wife I’d Put Poison in Your Tea!”, and he answered

-  “If I Were Your Husband I’d Drink It”

      
    The war ended and Churchill was the winner, but he lost the elections in 1945. Clement Atlee, the deputy minister with the coalition government, won. However Churchill wrote History, the story of a man who a great nation was expecting to win a war.

          All in all, we have to be expected to do our best when fate can call us.

           


jueves, 24 de diciembre de 2015

SHOULD WE CREATE MORE SOCIALLY MIXED RESIDENTIAL AREAS, WHERE RICH PEOPLE LIVE NEXT TO POORER PEOPLE, INSTEAD OF IN SEPARATE COMMUNITIES?





DEBEMOS CREAR ZONAS RESIDENCIALES SOCIALMENTE MIXTAS O COMUNIDADES SEPARADAS ?


In order to answer this question, we must first examine how people want to live, whether they prefer to live in separate communities depending on their social and economic, religious and political situation, or they want to live in mixed areas. Another question we can ask ourselves is whether it is a good idea that people have the possibility to choose this kind of segregation or not. The public administration has to answer.
Admittedly, people want to live with people with similar lifestyle. We can see this fact from Catalonia to other places around the world. For example, rich people live in certain towns, such as Matadepera, while that is mostly made up by wealthy people, a town like Sant Adrià is mostly a working class town.
In my opinion separate communities are not so good for a harmonious coexistence, because these kinds of neighborhood are likely to turn into ghettos, sooner or later. People from an area can live quite unaware of the existence of other communities. Therefore, this ignorance of two economic realities can bring about social conflicts as a consequence of big frustrations of poor inhabitants.
In conclusion is we should create more socially mixed residential areas where rich people live next to poorer people. I believe it had to have good consequences. One of them, in the long term, would be that wealth would be distributed over that area, then, poor people would be able benefit from it. Furthermore society would be more equal economically. If rich and poor people are living separately, then differences will be bigger and social disorders might arise like the riots of London or the banlieues of Paris which banged five years ago.















jueves, 22 de octubre de 2015

ALQUILERES



Una pincelada fiscal


RENTALS

A tax stroke.





Cuando un propietario, persona física, alquila una vivienda a un particular, no existen obligaciones fiscales para ninguna de las dos partes respecto al IVA y a las retenciones. Eso sí, el arrendador tendrá que declarar los rendimientos del alquiler, menos los gastos inherentes a él,  en su declaración de renta.

Cuando un propietario, persona física, alquila un local comercial o una vivienda a quien sea con el propósito de ejercer una actividad económica o cualquier otro uso no residencial, debe declarar el IVA y el arrendatario retener el IRPF correspondiente.

Cuando un propietario, persona física, alquila una vivienda a una empresa mercantil con el propósito de ser usada como vivienda para un trabajador, el propietario debe declarar el IVA pero no hay retención del IRPF.

Cuando una empresa, persona jurídica, alquila una vivienda a un particular, el propietario debe declarar el IVA pero no hay retención del IRPF.

Cuando una empresa, persona jurídica, alquila una vivienda o un local a otra empresa, obviamente para realizar una actividad económica, el propietario debe declarar el IVA y el arrendatario realizar la correspondiente retención del IRPF.

Dos agentes, cinco combinaciones. Creo que no me he dejado nada.

Escueto pero claro, supongo.


martes, 8 de septiembre de 2015

WHAT DO YOU NEED TO BE HAPPY ?




Perhaps the answer of this question is the Pyramid of Maslow.
Maslow drew a pyramid, as you know, which we can see the different steps we need to feel good.
The base of this figure is human being needs to be alive like food, health, to be warm. It is our animal behavior.
The other different steps are going grow up to reach to the top which is the self confidence and the feeling we belong a society which we love and it loves us. All in all to be happy with ourselves.
In my opinion to achieve the first step is easy in our environment. There are not people starved. However, we can find families who are not enough warmed because they don’t have money to pay heating. Although nobody dies to be cold at home, I hope.
After getting the first step everybody tries to reach the other ones. To get or don’t it depends of the character and behavior of oneself. For instance, a positive and optimistic buddy will be more appreciate than a negative and pessimistic one.
On the one hand we can find low salaries families being happy, on the other hand we can see boys with a lot of material goods cannot get a really life of satisfaction. A good and well paid job in the city can be a source of frustration for a lot of people who prefer a life in a village or even a farm.

Therefore to be happy is not what we can. It is what we are. Maybe, we should change to be happy because happiness is inside us.

jueves, 27 de agosto de 2015

IS IT REALLY NECESSARY TO HAVE OBJECTIVES IN YOUR LIFE ?





It is quite difficult to answer this question for different reasons.
One of them is it depends the mentality everyone have. On the one hand there are people who don’t mind where their live is going ahead. On the other hand, we can find people who are worried about every step they walk. They are living with the philosophy of “go to the flow”. It is a kind of living without worries. They think it is not useful to think in future in every moment. Maybe they are much happier than the other profiles.
         Another reason is every time and situation need an objective. There are crucial moments in life you have to make a very important decision, like when you have to choose your university studies, change from the job you are working in a company or a change of profession. You can turn the corner for ever. However, it is necessary to have a general purpose in life to be ready to make right decisions just in time.
          My opinion is we have to live with objectives. We should not do every year same things. We should improve our different skills in life like our profession, and our studies. I am convinced we have to know more subjects than before, as in quantity as in quality. Besides, study and working is a good sport for brain health. It allows us feel alive, useful and prepared for future challenges.
Also we should manage our future. If we don’t do it, we will not be able to meet in future situations and we will not be able to manage them.
All in all, it is really necessary to have objectives in our lives but in a concrete situation or time, as long as we have a clear overall goal.