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Las Vegas

In: Business and Management

Submitted By indiejota
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SpaInfo 2011

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Compensación y Beneficios
Home / Recursos Humanos / Áreas de RRHH / Compensación y Beneficios

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Vales de comida o Tarjeta Buen Menú
Vales de comida Tarjeta Buen Menú En el actual PCF, KPMG te ofrece el poder elegir entre una de estas dos formas de pago utilizables en restaurantes y cafeterías, con el objeto de optimizar tu gasto de comidas con las máximas ventajas fiscales.

Vales de comida
¿Por qué los Vales de Comida? Los Vales de comida del PCF te permiten:

Accesos directos SAP Entrada a SAP Practice Management Practice Management Históricos PMS Consulta de históricos Nómina Autoservicio del Empleado Soporte IT Services Service Desk Marca Site de Marca Área de prensa Área de prensa Club del empleado Club del empleado Dialogue Entrada a la aplicación de RRHH de gestión del desempeño Feedback 360º Acceso a la herramienta (link externo) KPMG Business School (KBS) Plataforma de Formación Acceso provisional a K-Learn Plataforma de Formación e-Recruiting Módulo de Recruiting KPMG Europe LLP KPMG Europe LLP MfE (accesible solo para PMLs) MfE (accesible solo para PMLs) Gestión del Conocimiento Gestión del Conocimiento

Disponer de una forma de pago que sustituye al dinero utilizable en multitud de restaurantes y cafeterías. Optimizar tu gasto de comidas en restaurantes con las máximas ventajas fiscales.
¿Qué beneficios tiene? Beneficio Fiscal: en la actualidad, la Ley del IRPF establece que no se considerarán retribución en especie las cantidades que la Compañía entregue a sus empleados en concepto de Vales de Comida, siempre que se cumplan los siguientes requisitos:

Que la prestación de servicio tenga lugar durante días hábiles del empleado. Que la cuantía de los vales no supere los 9 € diarios
El importe que exceda de dicha cantidad tendrá la consideración de renta en especie. ¿Cuantos Vales de Comida puedo pedir? El importe máximo de Vales de Comida que puedes pedir es el equivalente a 18 vales de 9 euros por cada uno de los meses en los que participes en el PCF. Teniendo en cuenta este importe máximo, tendrás 3 opciones entre las que puedes elegir una:

Solicitar vales por el importe máximo es decir correspondientes a 18 días al mes por 9 € al día que suponen un importe de 162 € / mes Solicitar los vales correspondientes a 14 días al mes por 9 € al día que suponen un importe de 126 € / mes. Solicitar los vales correspondientes a 9 días al mes por 9 € al día que suponen un importe de 81 € / mes.
Estas opciones implican las cantidades siguientes:

Opción 1: 486 € 54 Tickets de 1 € 54 tickets de 3 € 54 tickets de 5 €

Opción 2: 756 € 84 tickets de 1 € 84 tickets de 3 € 84 tickets de 5 €

Opción 3: 972 € 108 tickets de 1 € 108 tickets de 3 € 108 tickets de 5 €

¿Cómo elijo la opción adecuada? Teniendo en cuenta que un año tiene alrededor de 220 días hábiles, debes considerar dos aspectos:

Tu rutina diaria: ¿Comes cerca de la oficina? ¿Comes en restaurantes que cogen los vales de comida?... Las dietas y vacaciones: Considera que los vales de comida no son compatibles con las dietas por comidas, invitaciones y comidas en días de vacaciones. Por lo tanto, los días que recibas dietas o sean de vacaciones no puedes utilizar los vales de comida.
Considerando los puntos anteriores, y por nuestro tipo de trabajo en clientes, lo lógico en una amplia mayoría de los casos es que en el caso de interés, la opción seleccionada sea la 1 o la 2. Al final de cada semestre, Recursos Humanos realizará un análisis de los

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011 vales de comida utilizados, para asegurar que cumplimos con lo establecido por la ley respecto a dietas, invitaciones y comidas en días de vacaciones. Cualquier ajuste a realizar se pondría en marcha en el periodo posterior. Te recomendamos que realices los cálculos y previsiones exactas de los cheques que vayas a necesitar para dicho periodo, evitando de esta manera las posibles faltas o excedentes de cheques necesarios para el tiempo en que se solicitan. No se admitirán cambios ni solicitudes de cheques con posterioridad a la fecha como tope para realizar las solicitudes en cada periodo. ¿Cómo recojo los Vales de Comida? Una vez finalizada la “ventana” de selección del PCF, y antes del comienzo del mes en el que se te comienzan a deducir en nómina, el departamento de Recursos Humanos te enviará un e-mail para confirmarte el lugar donde puedes recoger los vales comida. Cada persona recogerá los vales en su propia oficina. ¿Puedo cambiar la opción escogida? Sí, ya que cada “ventana” del PCF debes realizar de nuevo tu solicitud. Si deseas elegir una opción diferente a la del semestre anterior sólo tienes que marcarla siguiendo el procedimiento establecido. ¿Cómo los puedo utilizar?

Que se utilicen para pagar el almuerzo en días hábiles en los que no se carguen dietas La cantidad consumida no puede superar 9 euros al día. Son intransmisibles. La cuantía no consumida en un día no podrá acumularse a otro día.
El empleado que solicite vales de comida a través del PCF se compromete a usarlos conforme a estos requisitos. ¿Qué ocurre si causo baja en KPMG? En este caso, los Vales de Comida correspondientes a entregas posteriores a la fecha de tu baja en la compañía no te serán entregados. Con respecto a los entregados y no facturados, te serán detraídos de salario, o liquidación final en la cuantía que corresponda.

Tarjeta Buen Menú
¿Por qué La Tarjeta Buen Menú? La Tarjeta buen Menú del PCF te permite:

Disponer de una forma de pago que sustituye al dinero utilizable en multitud de restaurantes y cafeterías, es aceptada en más de 275.000 retaurantes en España que aceptan VISA o Mastercard Optimizar tu gasto de comidas en restaurantes con las máximas ventajas fiscales.
¿Qué beneficios tiene? Beneficio Fiscal: en la actualidad, la Ley del IRPF establece que no se considerarán retribución en especie las cantidades que la Compañía entregue a sus empleados en concepto de tarjeta comida, siempre que se cumplan los siguientes requisitos: 1. Que la prestación de servicio tenga lugar durante días hábiles del empleado. 2. Que la cuantía del recargo no supere los 9 € diarios. Esta tarjeta, proporciona varios beneficios frente a los vales comida de cara a los usuarios:

Igual que los vales de comida tradicionales, puedes utilizarla en cualquier restaurante, incluso aunque no esté adherido a los programas de Cheque Gourmet, puesto es aceptada en cualquier restaurante o establecimiento de restauración, que acepte una tarjeta de crédito visa ó mastercard, por lo que no es necesario acordarse de llevar los cheques encima, y basta con llevar la tarjeta en tu cartera. En periodos sucesivos, y una vez ya tengas tu tarjeta, si vuelves a solicitar este servicio a través del PCF, Recursos Humanos podrá dar la orden de recargar el saldo de tu tarjeta actual sin necesidad de que pases por la oficina a recoger nada. Una ventaja sobre los vales tradicionales, es que te cobran sólo la cantidad exacta (no ocurre, como en los vales de comida, en los que no te pueden devolver las vueltas). En caso de pérdida o robo de la misma, su cancelación es gestiona igual que la de una tarjeta de crédito, siendo mucho más fácil recuperar el importe. KPMG tiene previsto, igual que en el caso de los cheques gourmet, precargar el importe solicitado correspondiente al periodo siguiente en la tarjeta, permitiendo que sea el propio empleado el que controle su gasto a lo largo de los días laborables siguiendo los criterios de uso habituales de la política de cheques comida.

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011 Preguntas más frecuentes sobre Tarjeta Buen Menú: ¿Cuánto dinero recargo? El importe máximo que puedes cargar es el equivalente a 18 días por 9 euros por cada uno de los meses en los que participes en el PCF. Teniendo en cuenta este importe máximo, tendrás 3 opciones entre las que puedes elegir una:

Solicitar un recargo por el importe máximo es decir correspondientes a 18 días al mes por 9 € al día que suponen un importe de 162 € / mes, 972 € Solicitar recargo correspondiente a 14 días al mes por 9 € al día que suponen un importe de 126 € / mes, 756 € Solicitar el recargo correspondiente a 9 días al mes por 9 € al día que suponen un importe de 81 € / mes, 486 €.

¿Cómo elijo la opción adecuada? Teniendo en cuenta que un año tiene alrededor de 220 días hábiles, debes considerar dos aspectos:

Tu rutina diaria: ¿Comes cerca de la oficina? … Las dietas y vacaciones: Considera que la Tarjeta Buen Menú no es compatible con las dietas por comidas, invitaciones y comidas en días de vacaciones. Por lo tanto, los días que recibas dietas o sean de vacaciones no puedes utilizar el saldo de la Tarjeta Buen Menú. Considerando los puntos anteriores, y por nuestro tipo de trabajo en clientes, lo lógico en una amplia mayoría de los casos es que en el caso de interés, la opción seleccionada sea la 2 o la 3. Al final de cada semestre, Recursos Humanos realizará un análisis del saldo de la Tarjeta Buen Menú, para asegurar que cumplimos con lo establecido por la ley respecto a dietas, invitaciones y comidas en días de vacaciones. Cualquier ajuste a realizar se pondría en marcha en el periodo posterior.
Te recomendamos que realices los cálculos y previsiones exactas del dinero que vayas a necesitar para dicho periodo, evitando de esta manera las posibles faltas o excedentes para el tiempo en que se solicita. ¿Cómo recojo la Tarjeta Buen Menú? Una vez finalizada la “ventana” de selección del PCF, y antes del comienzo del mes en el que se te comienzan a deducir en nómina, el departamento de Recursos Humanos te enviará un e-mail para confirmarte el lugar donde puedes recoger la Tarjeta Buen Menú. Cada persona recogerá la tarjeta en su propia oficina. No obstante, en periodos sucesivos, y una vez ya tengas tu tarjeta, si vuelves a solicitar este servicio a través del PCF, Recursos Humanos podrá dar la orden de recargar el saldo de tu tarjeta actual sin necesidad de que pases por la oficina a recoger nada. Una vez esté de nuevo cargada la tarjeta recibirás un mail de Recursos Humanos. ¿Cómo la puedo utilizar? La Tarjeta Buen Menú debe utilizarse conforme a los siguientes requisitos básicos cuyo cumplimiento es responsabilidad exclusiva de cada empleado:

Que se utilice para pagar el almuerzo en días hábiles en los que no se carguen dietas. La cantidad consumida no puede superar 9 euros al día. Es intransmisible La cuantía no consumida en un día no podrá acumularse a otro día.
El empleado que solicite la Tarjeta Buen Menú a través del PCF se compromete a usarla conforme a estos requisitos. ¿Qué ocurre si causo baja en KPMG? En este caso, el saldo de tu tarjeta correspondiente a entregas posteriores a la fecha de tu baja en la compañía no te será recargado. Con respecto al saldo de la tarjeta no facturado, te será detraído del salario, o liquidación final en la cuantía que corresponda. Recuerda que una vez cerrada la ventana de contratación no se admitirán cambios de opciones entre tarjetas y cheques, ni devoluciones, por lo que te recomendamos que a la hora de seleccionar este beneficio prestes especial atención a la opción escogida.

Para cualquier comentario acerca de Spainfo, por favor, enviadnos un correo a: "ES-FM Spainfo" © 2011 KPMG, S.A., sociedad anónima española, es una filial de KPMG Europe LLP y miembro de la red KPMG de firmas independientes, miembros de la red KPMG, afiliadas a KPMG International Cooperative (?KPMG International?), sociedad suiza. Todos los derechos reservados. Sólo para uso interno. Parte de Kworld internacional: www.kworld.kpmg.com

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

SpaInfo 2011
URL conexión internacional: http://spainfo.es.kworld.kpmg.com

http://spainfo.es.kworld.kpmg.com/rrhh/vales_comida.asp[08/06/2011 11:38:27]

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...Choice, Sports, Stem Cell Research, Steroids, Terrorism, Violence, War on Drugs, more... Business - Advertising, Business, Buy Web Sites, Economics, Finance, Management, Marketing, Sell Websites Education - ADHD, Learning, Philosophy of Education, Privatization, Public Schools, School Violence, School Vouchers, Teaching, Technology and Education, Test and Testing, Writing English Composition Essays - Analitical, Autobiographical, Argument, Cause/Effect, Classification, Compare/Contrast, Comparison, Conversation, Creative+Writing, Critical, Deductive, Definition, Descriptive, Description, Dialog, Division, Exploratory, Expository, Informative, Interview, Inquiry, Journalistic, Narration, Observation. Personal Narrative, Place, Profile, Process, Proposal English Literature and Literary Analysis - Adventures of Huckleberry Finn, A & P, Antigone, Apocalypse Now, Araby, The Awakening, Barn Burning, Beowulf, Beloved, Bible, Birthmark, Blade Runner, The Bluest Eye, Candide, Canterbury Tales, Catcher in the Rye, Cathedral, Chrysanthemums, A Clockwork Orange, The Color Purple, Comparing Literary Works, Crime and Punishment, Death of a Salesman, Death in Venice, Desiree's Baby, A Doll's House, Dr. Faustus, Epic of Gilgamesh, Everyday Use, A Farewell to Arms, Frankenstein, The Grapes of Wrath, Great Gatsby, Great Expectations, Glass Menagerie, Gulliver's Travels, The Handmaid's Tale, Heart of Darkness, The Iliad, Invisible Man, Jane Eyre, The Joy Luck Club, The......

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Raiders in Vegas

...Raiders in Vegas The Oakland Raiders owner Mark Davis is exploring the option of moving the team to Las Vegas and has been meeting up with the Las Vegas Sands Chairman Sheldon Adelson to see if would support a stadium in town. Multiple representatives of the Raiders were in Las Vegas on Friday to check out potential stadium sites. Howard Stutz of the Las Vegas Review-Journal said that Vegas could support a $1 Billion stadium that the University of Nevada Las Vegas had bought. “Correspondingly, the Sands leadership team let us know that officials from the Oakland Raiders are scheduled to travel to Las Vegas and tour locations around the valley for a potential new home, and they have asked for us to meet them at our 42-acre site on Friday morning to answer questions about that site.” (Jessup) The Raiders do not have a lease for a home stadium for the 2016 season. Many people expect them to stay in Oakland for at least another year. They could also join the Rams in Inglewood if the Chargers decline. Mike Florio, of Pro Football Talk implied that it is probably more of a bargaining tool in an effort to convince Oakland to finance a new stadium. Raiders are still discussing plans to have a short term lease with the O.co Coliseum for the 2016 season, yet an agreement has not been reached. University of Nevada Las Vegas has been helping the Raiders find a site in Vegas on land that is owned by the University. Also, if the Chargers make the move to Los Angeles, the......

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Las Vegas Sands Corp

...Las Vegas Sands Corporation History The Las Vegas Sands Corporation started in 1989 as “Las Vegas Sands Incorporated” with the purchase of the Sands hotel and casino by entrepreneur Sheldon Adelson and his partners. In 1995 Sheldon Adelson bought out his partners in The Interface Group (TIG), the group that made the initial purchase of the Sands, and began planning the Venetian. In 1996 the Sands was imploded and in 1999 the Venetian was opened. Five years later, in December of 2004, Adelson took the Las Vegas Sands Inc. group public and it has since been the Las Vegas Sands Corporation (LVSC). Financial history The initial offering on December 14th, 2004 consisted of 23,809,524 shares at a price of $29 per share. From Bloomberg Business week, also shown in Appendix 1, we can see that since the first full month that LVSC has been traded on the NYSE its average record monthly high stock value was $103.05 and its average monthly record low stock trade value was $10.17. Within the last five years, the LVSC has suffered through the world’s economic downturn just like any other company. In Appenix 2 we can see that the early part of 2009 was the worst, in terms of stock prices, for the LVSC. We can also see that within the last two years, LVSC has also regained a lot of ground. There current share price is on the NYSE is at 51.50 and the performance of the Macau and Singapore markets continues to positively increasing the value of the overall company. Political......

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