Works without even working tax annual is filling out the forms for the income tax return on the program. For many, that is connected with a lot of work. For this reason the Treasury decided, considerably to facilitate filling out the taxpayer. The pre-filled tax return (VSt) is free of charge and contains important information for the tax return. However, these should be checked. Also this not sufficient alone. More important posts must be filled continue independently. The Steuerberater Gunter Zielinski from Hamburg informed about the new service of the financial administration. Without self work not the advantage it works: the electronic tax declaration form is already pre-filled and deployed to the taxpayer through the Elster-online-portal, expected from April 2014,. All data stored in the financial management of the taxpayer are already stored in the form. This includes data such as name, Date of birth, address and confession. Data sending employers in offices, banks or insurance companies electronically to the tax authority, are also stored in the form. These include inter alia wage tax data and contributions to health and long-term care insurance. Friends pre-filled tax returns provide relief when filling out though, however, must further data which are necessary for determining the tax burden, even be made. For example, that the advertising expenses, extraordinary burdens or expenses for the journey to work. The forms are available in the Elster account available. “If you already have an account, to log only and receives account under the menu item manage” the appropriate forms. Others must first register. Important: The prefabricated data should be checked for correctness. The Steuerberater Gunter Zielinski from Hamburg is anytime available for detailed information. Press contact Gunter Zielinski – tax advisors Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage:

Also, the divergent thought del that depends the creativity was described by Guilford as the form to think that we used to pose and to solve problems whose solution we do not know. Rodrigo adds to us, that of the four propose dimensions by Mel Rhodes in 1961 for the study and understanding of the creativity – process, person, product and atmosphere, the one is the process that offers majors and better possibilities of action. The creative process is reproducible voluntarily. We can try it. We can practice it. And we can make it without needing long periods of learning or difficult changes of criteria, personal or corporative attitudes and values. In the process, actually with the operations, the methods and the techniques available for the creation, we have the element of handle able to initiate and to cause the changes and to act on the atmosphere and the next surroundings of immediate form. In addition, it offers a measuring instrument to us more effective than tests available to measure the fluidity, the originality, the flexibility, the capacity of elaboration or sensitivity and direction to the objective. We know that we have learned something when we are able to do something that nonramos able to do before learning what we learned. 0 we do when it better. And in the accomplishment, in the execution of the knowledge and the power, in the creative act, we will have the demonstration and the measurement of the learning. If we created, if we are able to develop effective and productive creative processes, we will have the demonstration of the realised learning. And it will be had, at the same time, the best instrument for the elimination of blockades, the change of mentalities and the change of the people. David adds de Prado on the subject, the one who considers itself that the more competitive organizations leaders and of the world are conscious that he is insufficient to have good products, good image and the good marketing.

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