Notes, summaries, assignments, exams, and problems for Vocational training

Capacity of expression (oral and body).

Positivism and constructivism.

Ability to develop personal relationships with members of the group.

Ability to interpersonal conflicts do not mix with the group.

Ability to deal with criticism.

Ability to motivate and encourage.

Development of techniques and games for use at appropriate times.

Ability to improvise.

Others.

The crowd, also called a mass, is characterized by a group of more than 50 individuals, with little connection between them and whose purposes are not always clear. Feelings and beliefs are dormant and emotions are transmitted quickly. Example can be a big camp.

The band: Formed by a few individuals with a search for similarities between them. The similarity is the basis of... Continue reading "Concept of education" »

Equity, Liabilities, and Assets

Equity

Equity is the residual interest in the assets of the company after deducting all of its liabilities. It primarily consists of funds provided by partners and undistributed profits in the form of reserves. The equity equation can be expressed as:

Net Worth = Assets - Liabilities

Liabilities

Liabilities comprise the totality of present obligations arising as a result of past events. The company expects the extinction of these obligations to cause an outflow of resources that can produce profits or earnings in the future. Liabilities are formed by:

• Current Liabilities: This consists of the set of obligations that the company must face in the short term.
• Non-Current Liabilities: This consists of the financing the

Accounting and Its Function

Accounting serves to collect and quantify economic-financial information generated within a business. This information is then communicated to end-users so that, once verified and analyzed, it can influence decision-making.

Accounting Information

Key components of accounting information include:

1. Mandatory accounting books
2. The annual accounts (balance sheet and profit and loss account)
3. The accounting mechanics

Required Accounting Books

• Accounting-General Plan: Mandatory annual accounts for small companies:
  • Balance sheet
  • Income statement
  • Statement of changes in equity
  • Notes
• Commercial Code:
  • Book inventory and annual accounts
  • General ledger

The Annual Accounts

Balance Sheet

The balance sheet is an accounting document that reflects... Continue reading "Business Accounting: Assets, Liabilities, and Equity" »

Functions of the European Parliament

Legislative Role

Parliament participates alongside the Council in the legislative process. The standard procedure for approving legislation is codecision, where Parliament and the Council are on equal footing and adopt standards using this procedure. Parliament has limited powers in drafting legislation.

Budgetary Function

This function gives Parliament significant power because it can modify and change the spending approved by the Council. Parliament must approve the EU budget jointly with the Council and may make modifications. Parliament's budgetary control committee monitors how the budget is spent.

Democratic Role

Parliament exercises a supervisory role over the Commission. When appointing a new Commission,... Continue reading "Understanding the EU: Parliament, Council, and Commission" »

Article 153: Internal Workplace Regulations

Industrial and commercial companies that normally employ twenty-five or more permanent workers across various factories or sections, even if situated in different locations, are required to establish internal rules of order, health, and safety. These rules must detail the obligations and prohibitions workers must adhere to regarding their work and their safety while on company premises.

A copy of these regulations must be submitted to the Ministry of Health and the Labour Department within five days of their finalization.

Staff representatives, individual workers, or trade union organizations within the enterprise may challenge any aspect of the regulations they deem illegal. Challenges should be filed... Continue reading "Workplace Regulations: Ensuring Safety and Compliance" »

Trade Constitution Society Proceedings

Steps to Establish a Company

1. Verify trade name availability.
2. Open a company bank account.
3. Draft the company's constitution.
4. Notarize the company's constitution.
5. Obtain interim CIF (Tax Identification Code).
6. Pay taxes and legal fees.
7. Register the company in the Commercial Register.

Marketing Techniques

Understanding the Business Environment

Analyze the enterprise environment to identify opportunities for development. Combine four key elements to achieve objectives: product pricing, distribution, and promotion.

Product Characteristics

• Packaging: Facilitates transport, storage, and preservation.
• Expanded Product: Includes additional services like home delivery and technical support.

Pricing Methods

1. Cost-Based: Add desired

Profit and Loss (Income Statement)

The profit and loss statement, also known as the income statement, summarizes a company's revenues, costs, and expenses during a specific period.

A) Operating Result

• Income:
  • Income from holdings
  • Product sales
  • Service provisions
  • Other regularly obtained income
• Operating Expenses:
  • Purchase of raw materials, components, and merchandise
  • Salaries and Social Security (SS)
  • Rent, supplies, repairs, and conservation expenses
  • Amortization (Depreciation)

B) Financial Result (I-II)

• I) Financial Income:
  • Interest and dividends received
• II) Financial Expenses:
  • Interest paid

C) Result Before Taxes (A + B)

D) Net Result (After 30% Corporate Tax)

Balance Sheet

Assets

1. Non-Current Assets
   • a) Intangible
   • b) Tangible (Material)
2. Current Assets / Circulating

Business Structures

Personalistic

• Sole Proprietorship: A natural person operates their own company through commercial, industrial, or professional activities.
• Members: 1
• Liability: Unlimited
• Capital: No minimum
• Formation: ID and voluntary registration in the Trade Register.

Kommanditgesellschaft (Limited Partnership)

• A personalist society where partners work collectively under unlimited joint liability.
• Members: 2
• Liability: Not illegal
• Formation: Deed, registration in the Commercial Register.

Collective Society (General Partnership)

• A society consisting of members with unlimited liability and limited partners with limited liability, participating in activities directed exclusively by commercial partners.
• Membership: 2
• Liability: Unlimited for collective

Multi-Circuit: Intermittent Power Supply

This electronic circuit provides intermittent power and can be supplemented with a device that detects malfunctions by placing two additional transistors.

Veri.Mani: Pilot Testing and Reverse Voltage

Pilot testing began with a system that does not function in reverse voltage to current.

Fuel Level Sensors: Analog and Digital Indicators

Fuel level sensors are responsible for displaying the amount of liquid in a deposit. These can be analog or digital and are based on the principle of a float or rheostat.

Oil Pressure Monitoring: Lamp and Monocontacto

Oil pressure is usually controlled by a lamp. If the oil level is low, the unit responsible for lighting the lamp is called a monocontacto. When cranking or starting... Continue reading "Automotive Electronic Systems: Functionality and Operation" »

Quality Product Criteria

A quality product achieves its desired objective at the lowest possible cost.

Quality Healthcare Professionals

Quality healthcare professionals require suitable facilities, advanced technology, and adequate training.

Detecting Quality: Manager's View

Effectiveness is the most detectable quality characteristic for managers. It means achieving objectives efficiently, allowing resource allocation to other needs.

User Perspective on Quality Healthcare

Users value proper personal care, effective treatments, continuity, and efficiency.

Scientific-Technical Quality vs. User Efficiency

Scientific-technical quality is often overlooked by users, especially in public health systems where the cost-benefit relationship isn't direct.

Accreditations