The new season of Doctor Who began today with a very triumphant debut of the Eleventh Doctor. There is a definite shift in tone from the previous series (or non-series as it was), and I think this is exactly the episode to reset with. The introduction of Amy Pond was the best companion beginning yet, and I already love her. The rest of the plot didn’t really blow my mind, but the nod to the previous Doctors was glorious and brought out an actual cheer. I think Eleven is a very capable incarnation and I look forward to seeing him in action week after week.
I’m already re-watching because I let a lot of information slip past me the first time. I also want to compile a list of “clues” to watch for as the series progresses because I think there will be quite the payoff with this writing team. For instance, there is a blue lens flare that lingers for a considerable amount of time when there is no known source of light for that scene. Hmmmm. I’m also curious about the possible significance of the “Myth” laptop. Each of those things may be inconsequential, of course, or they could be related to the coming Silence. Who knows?
Who knows, indeed!! *ahem*
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Im privaten Bereich kommen Bewegungsmelder überwiegend als Lichtschalter zum Einsatz.
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So musst du nicht selbst mit dem Gedanken spielen und sparst auch
noch Stromkosten, weil das Licht nur dann brennt, wenn du es wirklich brauchst.
Überall dort, wo du nur vorbeigehst und dich unbeständig aufhältst,
bieten sich Infrarot-Bewegungsmelder an, ums Licht automatisch
ein- und auszuschalten. Lichtschalter, die die Beleuchtung automatisch steuern, sind
zusammenfassend mit einem Dämmerungsschalter ausgestattet.
Dieser sorgt dafür, dass der Bewegungsmelder das Licht nur unklar einschaltet.
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und den Umgebungsbereich, den der Melder erfassen soll.
Was die Bewegungsmelder leisten, ist von Hersteller zu Hersteller verschieden. Standardmodelle haben normalerweise
eine Reichweite von zwölf Metern (m) und einen Erfassungswinkel von 180 Grad.
Leistungsfähigere Modelle arbeiten mit einem Radius von 360 Grad und können damit eine Fläche
von so weit wie 230 Quadratmeter (m²) abdecken. Für den normalen Hausgebrauch reichen 180-Grad-Bewegungsmelder aus.
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Grundstück überwachen willst, beispielsweise um potenzielle Eindringlinge abzuschrecken. Tipp: Hervortreten Bewegungsmelder, die direkt eine
LED-Beleuchtung integriert haben. Dann wiederum kannst
du einzelne Bewegungsmelder auch mit mehreren Lichtquellen verbinden. Achte darauf, nur Leuchtmittel anzuschließen, die den Anschlusswert des Melders
nicht zu viel werden.
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Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst
erstellt wurden. Wenn ein Unternehmen also Waren an an anderes
Unternehmen verkauft und für diesen Verkauf eine Rechnung erstellt, handelt
es sich dabei um einen Eigenbeleg. Konkret muss der Steuerpflichtige Quittungen oder
Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen. Im Steuerrecht
gilt der Grundsatz, dass alle betrieblichen oder beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann
allerdings vorkommen, dass ein solcher Beleg nicht
länger vorhanden ist. Beispielsweise kann er auf einer Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist ein solcher Eigenbeleg hingegen bei kleineren Ausgaben zum Beispiel Trinkgeldern oder Münzgeld für den Kopierer.
Inter alia muss genau belegt werden, wie der Preis zustande gekommen ist.
Dann können Eigenbelege als absolute Notlösung genutzt werden, die teilweise vom Finanzamt anerkannt
werden. Beispielsweise kann die Preisliste eines Restaurants beigelegt
werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen,
so ist ein Vorsteuerabzug nicht im Bereich des Möglichen, weil hierfür immer eine ordentliche
Rechnung ausgestellt werden muss. Auch der Grund für die Ausstellung des Eigenbelegs muss angegeben werden.
Sollte der Steuerpflichtige mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt
dies noch keine Garantie für die Absetzbarkeit der Aufwendung dar.
Neben den notwendigen Pflichtangaben muss das Finanzamt die
Betriebsausgabe der Höhe nach nachvollziehbar. Zudem sieht
das Finanzamt eine Höchstgrenze von 150 Euro für
die Absetzbarkeit bei Eigenbelegen vor. Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall handeln, Unternehmer
können nicht einfach den Einkauf beim Bäcker absetzen. Beide Belege weisen nur minimale
Eckdaten zum jeweiligen Geschäftsvorfall auf,
weshalb größere Summen nicht ankommen können. Häufig genutzt werden Eigenbelege, um
im Zuge eines Geschäftsessens bezahltes
Trinkgeld zu quittieren. Denn dieses wird
meist nicht auf der eigentlichen Rechnung des Restaurants ausgewiesen.
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