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In the event of omission or negligence, the company may appeal to the liability of the accountant:


civil liability (fault or negligence leading to damage),

criminal responsibility (tort, complicity, breach of trust)

but also tax liability (omission of writing, inaccurate or fictitious writing, tax evasion, etc.),

and even his disciplinary responsibility (non-compliance with ethics).

What are the missions of the accountant?

The missions of the chartered accountant with the company are varied and defined in an engagement letter.


The chartered accountant has an obligation of means (and not of result): he can only judge by observing the documents that his clients submit to him.


In addition to accounting management, he will be able to advise the company on legal aspects (social law, for example), but his missions will also depend on the expectations and requests of customers, and, of course, on the policy defined by each accounting firm.


Accounting management and monitoring

Preparation of annual accounts (BCRA, financial statements, etc.)

Monitoring compliance with procedures,

Preparation of provisional budgets

Assistance in the preparation of files (investment, loan, etc.)

Calculation of production costs

A possible implementation of analytical accounting,

Assistance in drafting procedures

Help to choose accounting software

Etc.

Help and advice in the management of the company, from its creation, until the sale

Budget Control,

Calculation of return on investment,

Cash management

Fundraising,

Development of a recovery plan,

Establishment of an accounting audit

Assistance on subjects such as insurance, IT, administration,

Etc.

Legal assistance, especially on legal obligations

A chartered accountant can carry out legal assignments on behalf of his client under two conditions:


Stay in your area of ​​expertise, and know-how to hand over appropriate advice (lawyer, notary, etc.).

Have an engagement letter signed by the client.

He will then be able to intervene as an adviser on its legal form, its contracts, the legal documents of the company, etc.

Assistance on social aspects

The chartered accountant is also in charge of social missions. He can draw up payslips and social declarations for the company, but above all, he has a mission to advise on social matters (contracts, dismissals, etc.).


These can be social decision support missions: setting up a company compensation system (such as profit-sharing and participation), optimizing hiring aid, carrying out simulations, etc.

Tax assistance

The chartered accountant can take care of his client's tax declarations, advise him on his tax optimization, and assist him during a tax audit. He can also assist the entrepreneur with his declaration of the solidarity tax on wealth (ISF), today from EFI.

Accompaniment of the chartered accountant

The chartered accountant has the role of supporting the client. He must follow him throughout his activity and advise him on his choices. His important advice should help improve the company's performance.


A good chartered accountant is judged more on the quality of his support than on the preparation of the annual accounts. A relatively technical and well “formatted” work.





This article has interested you? Leave us a comment on the blog! And find our other articles on the Valoxy blog:


Auto entrepreneur: do you need an accountant?

Why Choose a Remote Accountant?

Chartered accountant and auditor: what are the differences?

The chartered accountant and professional secrecy

How to choose your accountant

Basic sheet quilting techniques

Once you learn how to use it, you can mulch anywhere plants are grown in the ground. Sheet mulch can be used either to establish a new garden or to plant trees or to enrich existing plantings. In both cases, the mulch is applied on bare soil or on top of weeds. New plantings are planted through the mulch, and a small area is left open to accommodate established plants and trees.


The benefits of mulching justify putting the energy into getting the job done right, using ample materials. Gather all your supplies (as described below) and complete the coverage process in one day. A reduction in maintenance and increased vigor of the plant will reward the initial effort.

How to cover the mulch

Step 1: Layer of concentrated compost

To prepare the site, cut down tall weeds and woody plants with a brush cutter, scythe, or simply trampling the area. Next, proceed to lay the mulch sheet.


Whether you are grinding bare soil or weeds, the first step is to "jumpstart" microbial activity by adding enriched compost, poultry or common manure, worm castings, or the like at a rate of approximately 50 lbs / 100 sq ft. This high nitrogen content stimulates the life of the soil and makes everything work. If the soil is acidic, which is likely to be if the area has been recently disturbed and treated with conventional fertilizers, add a layer of lime or crushed coral. A soil test will indicate the need for pH adjustment or mineral amendments. This is the right time to add the recommended doses of amendments such as phosphate rock and K mag.

Step 2: The Weed Barrier

Today's most cultivated areas are home to untold numbers of weed seeds. There are also weed seeds carried by the wind, animals, and people. Soil-borne seeds lie dormant and wait for the right conditions to sprout. Simply pulling or killing growing weeds won't erase the weed problem - more seeds will sprout almost as soon as the soil is exposed to moisture and light. Therefore, the next step in mulching is to put up an organic weed barrier. This barrier prevents germination and the eventual appearance of weeds through your mulch.

Beneath this weed barrier, grasses and weeds die and quickly become food for earthworms. From now on, the worms rotate and aerate the soil, as they do naturally when they are in the correct environment.

Of the four layers of sheet mulch, the weed barrier has no natural counterpart on the forest floor. In the forest, weeds do not sprout because "there is no place for them," which simply means a lack of space above and below ground and a lack of light. By planting an area properly, eventually, there will be no room for weeds. The weed barrier is necessary only for mulch establishment and disappears over time. If your area is planted properly, weeds will not emerge after the decomposition of the weed barrier.

Weed barrier materials that work well are 4-6 sheets of newspaper, cardboard, burlap bags, old natural fiber rugs, worn jeans, drywall, or whatever you can find around. Banana, ape, and ti leaves also work if placed in multiple layers. Overlap pieces of material to completely cover the ground without interruptions, except where there are plants you want to keep. A generous opening is left around these for air circulation around the root crown. Careful placement of the weed barrier will save you the headache of emerging weeds later on.

Step 3: The compost layer

This layer is on top of the weed barrier, it should be free of seeds. Well-conditioned compost, grass clippings, algae, and leaves are ideal materials for spreading over the weed barrier. Any mix of weed-free material at the right moisture level for good compost will do. This should form a fairly dense layer about 3 inches thick.

Step 4: the top coat

Topdressing mimics freshly fallen organic matter from the forest. It must also be free of weeds. Good materials for this include leaves, twigs and small branches, fern or palm fronds, straw, coffee straw, macadamia shells, wood chips, sawdust, bark, etc. The upper layer will slowly decompose into lower layers, and therefore must be periodically replaced. Represents compost reserves. This layer should be about 3-5 inches deep. Many suitable topcoat materials often have a nice cosmetic appearance. Lucky! For this reason, there should be no question in using leaf mulch throughout the crop, from landscaping to gardening to permanent garden crops. In fact, as you use the mulch, the bare ground will start to look ugly and undesirable.

When the soil is modified and a layer of mulch is applied properly, it will never be necessary to turn the soil. Earthworms do the tillage. The only remaining task will be to keep the soil covered when filling in the mulch.

Mulch around the trees

1) Tree plant.

2) Modify the soil around the tree in a wide ring shape from a few centimeters from the trunk to 1 meter (3 feet) with a light coating of nitrogen fertilizer, such as chicken manure, and other amendments if necessary. Rake or water in.


3) Spread a permeable weed barrier layer around the tree in a ring, leaving about 6 inches (15 cm) in diameter around the tree trunk for it to "breathe." Make sure there are no gaps in the ring shape through which weeds can emerge. Water the weed barrier layer well before the next step.


4) Spread compost and/or mulch about 6 inches (15 cm) thick over the weed barrier, again making sure it is several inches from the plant trunk.

The ongoing process

To make mulching as efficient and easy as possible, use mulch materials that are readily available. With good planning, garden and orchard mulching can become a regular part of maintenance, simply mulch with useful materials such as grass clippings, plant pruning (chipped or roughly chopped), animal beds, etc. Eventually, other chores like watering, fertilizing, and weeding will be reduced. The overall maintenance load in mulched conditions, when performed correctly, is much less than in conventional systems.


Once the plant is properly shredded, its own leaf drop will constantly add to that mulch. But is the natural drop of the leaf enough to hold the mulch? The answer to this depends on the plant species and also how the plant is growing relative to other plants. Certain trees produce huge amounts of foliar matter that decomposes fairly slowly; Some examples are avocado, macadamia, lychee, and many others. These trees can be expected to generate enough mulch on their own once vigorous growth is achieved. Unfortunately, under most conditions, many trees do not create enough long-lasting mulch to support their needs. To explain this apparent deficiency, look once more at the forest. Here, plants are "stacked" vertically in ground-level, middle, and tall vegetation.


There are many ways to produce enough mulch on your site. Grass clippings, for example, represent nutrient-rich mulch material. Deep-rooted, vigorously growing plants that easily return from hard pruning or coppicing will also work. There are several nitrogen-fixing trees that produce large amounts of green matter. Each must be evaluated for the specific site before planting. Other plants that work well are kukui, hau, desmodium, various herbs (such as guinea grass), lemongrass, comfrey, etc. Also, many aquatic plants, such as the water hyacinth, make good mulch materials. As plants that produce large amounts of organic matter are by their nature almost irrepressible, great care must be taken not to let these plants escape your handling and become weeds.


Leaf mulching should not be confused with compost, artificial weed barriers, or green manure. The padding leaves as described here is very different from these, as it seeks to recreate the compost layer of the forest with minimal effort by the people. Properly planned, a garden or orchard system will produce its own mulch in sufficient quantities and people get involved only in putting this material back into the soil where it belongs.

You may Read also what does wtw mean in texting

J / K (just kidding): it was a joke, it is used to imply that what you said before was not serious.

LOL (laugh out loud): I laugh out loud, it is used when something is funny (or also ironic).

LMAO (laughing my ass off): a more rude variant of the above, which means "I break my c ... laughing").

MTFBWY (may the force be with you): may the force be with you, an abbreviation only suitable for Star Wars fans.

MYOB(mind your own business): literally, "take care of your business" or do not go where you are not called.

NOOB (new on business): means "new in business", to refer to a newbie or beginner.

Be careful when using this expression with people you do not know very well, because it can be offensive.

NP (no problem): no problem, to confirm when something is OK or you don't care.

OT (off-topic): off-topic, to indicate that something is not relevant or is not related to the topic.

OMG (Oh my God): Oh my God, it is used to say that something is surprising.

You can also use the rudest WTF (what the fuck, what the hell).

PLS(please): Informal abbreviation for "please", to be used in personal messages and emails.

SFLR (sorry for the late reply): to say that you are sorry for being late in replying to a message.

TBC (to be continued): will continue, when a conversation or an issue is not completely closed.

It can also be used at the end of a page to indicate that the document continues on the next.

THX (thank you): short for "thank you", to end a message laconically.

TMI (too much information): too much information, when someone gives personal details or that you do not want to know.

TTYL (talk to you later): we talk later if a conversation is taking too long.

TYT(take your time): take your time, it means that no urgent response is required.

YMMD (you made my day): it means that "you have made my day happy" for good news or similar.

XOXO (hugs and kisses): this expression is used to send kisses and hugs, although in Spanish it sounds strange.

So far we've looked at some of the most commonly used English abbreviations in emails, text messages, and social media. However, the rise of mobile devices has caused some users, especially young people, to seek more extreme ways to save themselves from typing a few letters. It's no longer about abbreviations, acronyms, or acronyms, but rather imaginative ways to represent words or even entire phrases in the minimum number of characters.

It is for this reason that it is always advisable to carry out a diagnosis beforehand. This operation makes it possible in particular to assess the damage and to know the solutions to be implemented. It must be said that this is a specific job. It will therefore be necessary to call on a professional like this roofer in the Landesto to achieve it. This professional will carry out in-depth studies on the roof structure including, in particular, the frame, the under-roof, the ridge, the roofing, but also the state of the ventilation, the presence of foam, the joints ... installation faults, breaks, and other concerns that could cause certain damage such as leaks, infiltration, mold ... It will be after examination that he will put forward the ideal solution for the renovation of the roof as the choice of the new one blanket. It will also establish the amount of the work.

POSSIBLE WORK FOR THE REPAIR OF THE ROOF

After calling in a professional craftsman, several solutions can be adopted for the repair. Moreover, it is not necessary to completely change the roof if it is still possible to carry out roof repair work. In any case, everything will clearly depend on the nature of the problems and the defects to be repaired.

Very often, a waterproofing problem that is marked by the presence of damp spots can be solved by work on certain elements of the roof repair san antonio tx. In other words, the problems can be caused by the displacement of a channel tile or even microcracks. In this case, it is possible to install a flashing strip to ensure waterproofing using specific tools. Regardless of the leakage problems, it is always advisable to entrust the work to a roofer.

In addition to these concerns, it will also be necessary to think about the insulation of the house. In the event of an insulation problem, the energy performance and thermal comfort of the home will no longer be optimal. To do this, the professional will check the lost or converted attics in order to detect the sources of the problems. In the event of defective insulation, it will be quickly replaced. Despite this, it is possible to opt for insulation from the outside.

In the case that there are small members in the family, the furniture must be adapted to their needs, such as the size of the chairs, and the upholstery must be washable and resistant.

The number of occupants in the house decides the size of the table and the number of chairs. Also if you like to have dinners with family and friends. Keep in mind that the furniture in your dining room must adapt to your habits, and not just have it for an aesthetic or customary issue.

Distribution

The dining room furniture can be made up of different pieces, of which the table and chairs are essential. Starting from the table, all the rest of the auxiliary furniture should be distributed, thinking about a correct organization of the space and favoring circulation. Testing different configurations of the furniture is a very necessary step because in this way we can take advantage of the place and get a good view of the environment.

Depending on the activities or the taste of the occupants, and if space permits, other types of furniture will be used, such as auxiliary tables, tables for electronic equipment, cellars, glass, modular, etc.