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Bamboo: the building material of the future

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It grows like weed, is strong, flexible, light and also very beautiful. Bamboo is not that the terrible usurer who drives despair with exaggerated expansionist garden owners? Right. What is also true: bamboo fits perfectly into the botanical living trend that has been declared one of the most important in 2018.

Botanical interior, ie a few large green plants in the house, and furniture and accessories of, for example, rattan, cork, seagrass or bamboo. The latter is so hot that designers around the world are bending about new applications.

The Chinese are eagerly looking for a new touch. Most products are too old-fashioned, however beautifully made. That is why the Chinese want to make a renewal. They want to do this with a number of designers because they are known to think out of the box.

It is durable, strong, flexible and light. Not surprising that bamboo is embraced as ‘the new wood’. Almost new weekly bamboo products are coming onto the market that meet western tastes. From cheerful children’s tableware, dot socks and cool sunglasses to nice furniture, stylish chargers for the smartphone and eccentric bikes made from bamboo.

Bicycle made of bamboo

When a structural engineer introduced his first super strong bike with a frame of bamboo in the Netherlands six years ago, consumers were still not very interested. A matter of getting used to, apparently, because now he sells racing bikes, mountain bikes, city bikes and deluxe city bikes.

The sustainable character of his bicycles, whose frame in Uganda or Ghana is made with locally grown bamboo, appeals to a very diverse audience. From cycling freaks who want to race on a model that no one else has to a doctor who worries about the future of the world for his grandchildren. They are people who have little to do with the disposable society and keep nice things. Ugandans use tree bark for the connections in the frame.

Bamboo makes significant leaps forward thanks to all new applications. At MASTHO Bamboo Sunglasses they see the demand for sunglasses, floors, decking and façade cladding of bamboo grow strongly. Also popular: fences of black stems.

Tropical hardwood

People are looking for alternatives to the increasingly scarce tropical hardwood. Then there is not much more beautiful than bamboo: a natural product, great strength and no forests need to be cut down. In China, the grasses shoot out of the ground. Some species can grow up to a meter per day. This is one of the reasons why bamboo is called the raw material of the 21st century. They always search for the oldest strains for their own products. By harvesting it, the rest of the forest only grows louder. It is just like with your lawn at home: by mowing often it becomes even more beautiful.

The company is doing so well that it recently addressed the Climate Summit in Paris about what the material can mean for the future. The only disadvantage of bamboo that we can think of is the price. Bamboo is less cheap than many people think. Before you have your basic material, you are busy. Harvesting, cutting, compaction … Only a small part of the sometimes 35 meters high stems is suitable for making planks. The rest is for other things like chopsticks, placemats and curtains.

TiMeBoo imports a whole bamboo range from the Far East. We just have beautiful coffee cups inside; colorful, made from bamboo pulp with corn. You can just do it in the dishwasher. What is doing very well is the attaché case. Whoever arrives, makes a statement; you have style and care about the environment. Also, more and more customers are discovering how wonderful bamboo textiles are. Towels, T-shirts, and guaranteed no sweaty feet with bamboo socks.’’

Get used to

That the market still has to get used to bamboo clothing is partly due to the price tag. There can not be offered clothes for a few euros, but there is a change going on. More and more people are embracing the idea of ​​good and sustainable, driving electric cars and buying their meat from the organic butcher.

Another designer once made a chair of bamboo. She sees a lot of potential in the material. It is very different from wood. Stiff, yet flexible. I want to discover what else we can do with the hollow trunk. In China it is used in everyday chairs and stools. By sanding the outer layer completely smooth, the trunk looks and feels much tighter. There are still great opportunities for bamboo.

December 1, 2018 |

How To Choose a Web Design Company for Your Website Project

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So, you’re looking to hire a web design company. What makes one company better than another? Who is the best? If you need an eCommerce website developer, how do you know if they specialize in eCommerce development? As an engaged business owner, you may not have the time you need to learn about the inner workings of the Internet. As such, you might be unsure as to what makes for an exceptional web design company. This article was written for individuals like you, as it’s designed to give readers a quick overview of what to look for when choosing a web design company.

Main Things to Consider When Choosing a Web Design Company:

  • Web design companies experience
  • Previous work and portfolio
  • Team members
  • Office location
  • SEO / marketing capabilities
  • Testimonials & references
  • Website project pricing

Choosing a web design company is similar to selecting a builder for your home. You want a house that’s reliable looks good and serves its purpose. To achieve this, the first step is finding a company that has proven experience. Be sure the company has been in the industry for at least a few years, and that the members of its team are all well experienced.

Another key factor when looking for a web design company is to be sure the company has a development team, not just one person. Going back to the house example, if one person were to build your house, the result would show this. A team of developers and builders are needed. When creating a website, you’ll need a graphic designer, a programmer, and a search engine optimization manager. Having multiple people with different skill sets working on your site ensures that the website is developed in the best way possible. Just like building a house, there are various tasks and skill sets needed to complete them. An electrician does the wiring, a carpenter works with the wood, and the plumber lays pipe. All of these workers pitching in together creates a final product that is more efficient than a product designed by just one person.

 

Web Project Portfolio

A company’s web design portfolio is the best way to prove that the company develops the type of website you want for your business. Although most web design companies will not have a website exactly like the one you want (especially if you’re looking to develop a custom website), from their portfolio you should still be able to see evidence of similar features or tasks needed to build your site. If you need a website that allows users to buy, be sure the company you select has previously developed e-commerce websites. Look through their designs and see if the work is the style you want for your website. Never hesitate to ask for help navigating through a web design portfolio. A company should have no problem walking you through examples of websites they have built in the past.

 

Office Location

Be sure the company of your choice has a location where you can meet with them if necessary. Knowing where your web design company is based will also help prevent any fraud that could occur with a “company” that is actually one person in their basement. For example, our office is located in Akron, Ohio and has over 30 employees.

 

Customer Service

The way a company treats their clients is often a telling example of the way they run their business and develop their products. Make sure you find a company who will take your calls (or at least return messages) and makes updates to your website promptly. You can usually tell if the company works quickly by how fast they return your estimate request, but remember, an estimate request for a custom website may take some time to put together. This is a good sign as you know that the company is likely taking their time to look over the details of your project while planning a development strategy.

 

Testimonials & References

It’s always great to talk with other people who have worked with the company before. Ask if you can get web design testimonials or references which you may contact. If nothing else, this will give you the security to know you took every measure in being certain the company you selected is the right company for your website.

 

Project Price

Of course, what you want to know most is how much you should pay for a website. Instead of focusing on what you’ll be paying for the new website, we recommend focusing on how this website can help your business grow. For example, if you pay $1,000 for a website that doesn’t help your business grow or spend $20,000 on a website that gains new business clients, then the $20,000 website is obviously a much better value. When thinking about a new website, you must consider the ROI.

Be sure to check with your web design company to see if they can show results. To know that the websites they build are effective, ask how the companies they build a website for market their website. Ask for examples of websites they have developed that have high search engine rankings. If a website has high search engine rankings for keywords relevant to their business, it’s very likely that they are gaining customers and clients via their website.

Overall you need to find a web design company who has proven results and one that you can trust with your project. We know the process of selecting a web design company can be stressful and hope these above tips can make your decision easier. Have questions about the web design work we do at OuterBox? Contact our team of specialists today! 

https://www.crapsolutions.com/
October 25, 2018 |

You are certain of great service from world’s best gate valve suppliers

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Are you already familiar with the company Red Point? This company may proudly call itself one of the greatest gate valve suppliers in the world. They offer you exactly the service you need. You are always certain of urgent assistance by Red Point. They deliver valves that perfectly fit your specifications. The valves can be made out of all sorts of materials and are available in various special designs.

Expect the highest of quality from European gate valve suppliers

All valves that the specialists at Red Point deliver are made in Europe. Because of this, they guarantee you of the highest possible quality. The valves are in compliance with the highest international quality standards. In addition to that, all tailor-made valves are designed, engineered and manufactured by the company itself. The valves are available in multiple different designs and materials.

What kind of gate valve would you like to offer from the suppliers?

When you decide to order from the best gate valve suppliers in the world, you are able to choose between different types. Those are some of the different valves that are available:

  • Wedge gate valve
  • Standard gate valve
  • Through conduit gate valve
  • Pressure seal bonnet gate valve
  • Gate valve with extended bonnet
  • Bellow sealed gate valve

All of those different types of valves are tailor-made based on your wishes and demands. For every valve that is available, you are able to choose out of different materials, such as duplex, stainless steel, titanium and zirconium. That way you always receive exactly the valve that fully fits your needs.

Why you should choose for only the best gate valve suppliers

In case you are willing to use the services of a specialized company to order your tailor-made gate valves, it is important to choose for the best suppliers. When doing so, you benefit from multiple advantages. Besides receiving the highest quality, you are certain of a quick service.

October 24, 2018 |

Premium packaging with every Pelikan Souveran M800 pen

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It doesn’t matter for whom you buy a Pelikan Souveran M800. It is always a great gift, even for yourself! All pens ordered at Appelboom are delivered in a premium gift wrapping. When you surprise someone with this premium Pelikan Souveran M800 pen, the wrapping ensures a premium look and feel, making it the ultimate token of appreciation. Ordering your own pen? Than you experience the joy of unwrapping a gift that you deserve. Order the Pelikan Souveran M800 fountain pen in a beautiful black colour, elegant green and black or the blue and black variant. And the best of all, the Pelikan Souveran M800 is delivered worldwide for free.

Add a personal message to a Pelikan Souveran M800 pen ordered at a professional web shop

If you want a pen that has a timeless design and technical details, you need to buy a Pelikan Souveran M800 pen. Whatever the reason, you will succeed with a a Pelikan Souveran M800 fountain pen bought at a professional web shop named Appelboom. Choose between three beautiful colour schemes add the message of choice in the designated textbox before you add the pen to your cart. After ordering you receive the personalized Pelikan Souveran M800 pen within three business days when you live inside of the EU, and within nine business days when you live outside of the EU.

The Pelikan Souveran M800 is available in three majestic colours

Choose a Pelikan Souveran M800 pen to write in style, every time. This elegant premium writing equipment is well-known for its high quality and beautifully designed pens. The Pelikan Souveran M800 is available in three astonishing colours. Choose the premium full black fountain pen, the stylish black and blue fountain pen or go for black with a green finish. Where to buy these beautiful pens? At Appelboom, a specialist of elegant writing instruments of course! The available Pelikan Souveran M800 pens are great gifts to show appreciation to your business relations, to show your partner that you love him or her or as a gift for yourself.

October 5, 2018 |

Why not master you songs online with help from the expert?

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Are you working on a musical project and would you like to receive some expert advice? Or maybe you would like some help with your songs from an engineering company? Or would you like to receive useful advice about your music project? Arjan Rietvink Online Mastering is a company that knows how to master your songs online. Since the founding of their studio in 1996, they have been working hard on different projects. They vary from work for producers such as Nicky Romero and Armin van Buuren to unknown musicians and DJ’s. During these 22 years of hard work, they created an easy tool that helps you master songs online. It supports you with mastering everything from songs for a CD, vinyl and even online releases.

This expert offers a fast and affordable way to master songs online

Your songs are almost completely done, all that is left to do is master them. That is why you are in search of a company or person who can help you with this. The best way to master songs is via an online interface, created by a specialist. This interface is created by Arjan Rietvink Online Mastering. It is suitable for all types of audio mastering they provide. But you can also hand in your tracks and let the mastering be done by one of the seven hard working employees. They developed different mastering tools to make sure you get a faster and affordable service. In result: you get a high-quality mastering of your tracks for a reasonable price.

Master all your songs in an online mastering interface

Mastering songs is more difficult than it sounds. It is a difficult process that requires software, time and preferably some experience. But there is an easier way: you can now master songs online. With the help of Arjan Rietvink Online Mastering you can master all your songs. The company provides different services. There is stem mastering, which means that Arjan Rietvink Online Mastering can apply changes to certain elements in your track. This is possible without affecting other busses in your song. They can change everything, from the vocals to the bass line and the bass drum. Another way to master songs is via the online interface they have created. This easy to use programme provides you with everything to make your track even better than it already is.

September 24, 2018 |

Product Development Checklist

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To set your business apart from the competition, you need new ideas.  Introducing a new product or service can be the spark that ignites your success and propels your company to new heights.  However, simply having a new idea is only the first step.  Evolving that concept into an actual product for your customers requires a lot of planning and hard work behind the scenes.  The product development phase is crucial, because even the best ideas can fall flat without the right execution of r&d product development.

 

A strong product development process is key for many reasons.  For example, it can be easy to lose focus during the struggle to bring a product to market.  A healthy process helps ensure that everyone concentrates on what is most important.  It also can be useful for working out any kinks in the product before it reaches its intended audience.  New products are on shaky ground already, so they need to function flawlessly and reliably to gain traction with consumers.  The product development phase also is when businesses should determine how they could market their innovations to the public.  These efforts need to look beyond the initial launch window and consider how the product will provide value in the long term.  

 

Product development managers and other business leaders must take a close look at their procedures for shepherding groundbreaking ideas to the marketplace if they want them to succeed.  The accompanying checklist outlines the steps businesses should take when guiding new products through the development process.

https://www.polymerexpert.biz/services/product-r-d
August 24, 2018 |

Both private and business clients benefit from interstate car transport

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If you want to import the car of your dreams, you need the services of a real professional in the field. They are specialized in the import and export of cars into and from the USA, but expanded their experience in the last years to countries all over the globe. Do you already have a car in mind or do you want them to help you find the car of your dreams? Whatever you choose, Marlog Car Handling takes care of every aspect of the interstate car transport. They collect your car from the seller, ship it to the country of your choice and deliver it at the agreed destination.

Export cars from the USA with RoRo transport

Do you want to import a car, a motorbike or a boat? Choose Marlog Car Handling for professional import of vehicles. At the dock of arrival, the cars can easily be unload by driving of the ship. Marlog Car Handling provides this method of shipment in many different countries across the globe. For example, this method of shipment is used for the export of cars from the USA to the country of choice. Marlog Car Handling does interstate car transport for all kinds of cars to many different countries in Europe, Asia, America and Australia.

Safe export of cars from the USA to anywhere in the world

Have you always dreamed about driving your own American pick-up truck? Then you need the services of a specialist like Marlog Car Handling. Those dreams are closer than ever when you choose to export cars from the USA into many other countries. Are you for example living in the Netherlands, Spain or Australia and do you want to buy the car you always dreamt of in America? Choose the services of a professional like Marlog Car Handling. This Netherlands’ based company has years of experience with the import and export of cars into and from the United States of America. Curious about the possibilities of interstate car transport? Feel free to contact them via their website.

August 17, 2018 |

Reduce calcium deficiency in dairy cows with these supplements

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It does not matter where you keep your cows. Whether it is in the Netherlands, South Africa or in the United States of America. Wherever your farm is based, Kimtec International ships high quality supplements to reduce calcium deficiency in dairy cows to farms all over the world. With a hands-on mentality this company is always trying to find the best way to improve their supplements to keep your kettle safe and to prevent them from illnesses like the milk fever. Feel free to contact this manufacturer and supplier of supplements to reduce deficiency in dairy cows for more information.

Reduce calcium deficiency in dairy cows to keep them healthy

Did you know that you can reduce calcium deficiency in dairy cows with the help of Kimtec International. That is what you want as a dairy farmer. Keep your kettle in the best health by using feeding supplements to reduce calcium deficiency in dairy cows. These high-quality supplements are made by a company named Kimtec International. With years of experience they are continuously looking to improve their supplements to keep your cows in the best possible health. Experience the effects of reducing calcium deficiency in dairy cows yourself and benefit from high quality milk produced by healthy cows.

Use high quality supplements to reduce calcium deficiency in dairy cows

Of course, you want your cows to produce the highest quality milk, right? But how can you be sure that they always give the best milk? Try the products by Kimtec International. This company delivers a wide variety of products to keep your cows in the best possible health. The unique products reduce calcium deficiency in dairy cows which keep them healthy and for example prevent milk fever. There are several supplements available to prevent and resolve various health conditions concerning your cows. For example, ProGlyc 55 and KatArt. ProGlyc 55 is a palatable powder form that can increase blood glucose and dry matter. KatArt is a slow rumen released non-protein nitrogen source.

July 25, 2018 |

Shanghai FuJing Lighting Technology Co., Ltd.

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Shanghai FuJing Lighting Technology Co., Ltd. which is engaged in the development of LED optical lighting products, production, sales and after-sales services is professional services company. The company gathered a group of experience professionals who had more than a decade in the LED lighting and electronic industries,and made a breakthrough in led lighting .lamps development and application.

Unveiled at the recent 77e Salon International de l’Auto Geneve (77th annual Geneva International Motor Show), the VW Phaeton now comes with a new V6 TDI turbo-diesel engine, the first Volkswagen model to comply with the most stringent European emissions standard, the EURO 5 standard that goes into effect in 2009. The sensor monitoring range is about 50 meters to  the rear and 3. The Adaptive Cruise Control system is equipped with innovative functions including: Follow-to-Stop function, Front Assist stopping distance reduction and Side Assist lane change assistant. 

The German automaker will include a V6 gasoline engine pumping out 237 hp (177 kW), a monstrous V8 engine with 443 hp (331 kW), and the powerful W12 petrol engine that also pumps out 443 hp. In addition to the new exterior features, the utilization of Adaptive Cruise Control (ACC) is one of the new technical changes and features for the VW Phaeton. Here is how the two systems work according to Volkswagen engineers: Front Assist: “The system utilizes a radar sensor to monitor the distance to vehicles in traffic in front of the Phaeton. . The car has is also equipped with enhanced information and entertainment systems including voice-controlled Bluetooth telephone system with auxiliary Bluetooth receiver, and navigation system with DVD capability that can support different types of functions.

 The car will roll out in dealer showrooms carrying numerous new technical features and modified equipments inside and out. Customers should get a VW car cover from the companys OEM division to protect these exclusive and new features of the VW Phaeton. Outside, the VW Phaeton received additional exterior features like chrome accent strips in the lower area of the front apron, newly designed bi-xenon headlamps, dynamic and static cornering headlamps, newly designed automatically activated LED daytime running lamps, and a new 19-inch alloy wheel designs for the vehicle to ride on.Later this May 2007, Volkswagen AG will commence the production of the much-awaited revamped model of VW Phaeton full size luxury sedan. The EURO 5 emissions standard requires an 80 percent lower amount of dirt particulates compared to the previous EURO 4 standard. At the same time the vehicle is prepared for possible hard braking by the driver. When they approach too closely the driver is informed in two stages.

 The TDI turbo-diesel engine pumps out 299 horses (171 kW) under its hood, and can reach an electronically limited top speed of 146 mph.” Meanwhile, to provide additional driving safety, the VW Phaeton now comes with a tire pressure control system, low-beam lamp that automatically activates during full throttle acceleration and in rainy driving conditions. For customers who prioritize power and performance than fuel efficiency, Volkswagen is offering optional three petrol gasoline engines to suit their driving personality.” Side Assist: “This system monitors the area in back of and next to the Phaeton via radar sensors in the rear bumper (one sensor each for areas to the left and right of the vehicle), and it signals a potential collision risk via an indicator light in the outside mirror housing. This is how the new system achieves Stopping Distance Reduction (AWV). In certain situations the system preventatively puts the brakes in a preconditioned status ahead of time; otherwise they would only become active when the driver actuates the brakes.60 meters to the sides of the sedan. The VW Phaeton’s V6 new TDI turbo-diesel engine complies with this requirement, thanks to its common rail direct-injection system allowing the vehicle to have improved fuel efficiency and lower exhaust emissions as well as low fuel consumption, about 9. Volkswagen also improved the Phaeton’s handling and driving performance, powering the luxury car’s standard all-wheel-drive (AWD) drivetrain configuration.6 liters per 62 miles of driving range.

http://www.fujinglight.com
July 25, 2018 |

SadaShiv Yoga

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For year 2018-19, Sadashiv Yoga has announced the dates for 200 Hour Yoga Teacher Training Program in Rishikesh. The first batch of 200 Hour Yoga TTC will start from 1st July 2018. The 21 day Hatha Yoga Program is going to held on spiritual land of yoga – Rishikesh. Sadashiv Yoga is a traditional yoga teacher training school that organizes Yoga Alliance certified 200 Hour YTT Program each year. This YTT Program is carefully designed for every person who has the aspiration, enthusiasm and will to discover the assorted layers of yoga. The program justifies the need of every candidate, be it transforming into an experienced yoga instructor, taking the practice to more sincere level or for their individual practice to experience serenity. The program covers all the core areas include Ashtanga Yoga, Hatha Yoga, Vinyasa Yoga, Shat Kriyas, Theoretical Ayurveda and Mantra chanting.

The school also organizes several yoga retreats in Rishikesh. These yoga retreats are a beautiful and special gift that one can give to self. Besides lots of yoga, you can expect much of connections, sharing, interesting and stimulating conversations in these 7 days yoga retreats in Rishikesh. The cost of such yoga retreats is Rs.40000 & Rs.60000 for individual and couple respectively. This pricing includes of accommodation, diet, yoga and meditation classes.

About SadaShiv Yoga:

SadaShiv Yoga is a traditional yoga teacher training school in India offering Yoga Alliance certified 200 Hour Yoga Teacher Training Course in Rishikesh. The school provides an ideal environment to learn or study yoga in the land of its origin, from a passionate, versatile and authentic Indian teacher with more than ten years of international teaching experience.

For more information visit: https://www.sadashivyoga.com

https://www.sadashivyoga.com
June 18, 2018 |

Get control with the innovative IBM Maximo software

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Do you want to get the most out of your assets, at the best possible rates? Than you need a specialist like MaxGrip. They provide unique software to make the processes within your company more efficient. This software gathers all data within your company and turns it into comprehensible results to make the most out of your assets. Think about decreasing failures and weak points in your production lines by predicting those moments. Based on the information you have full control over the best time to maintain your production lines and therefore increase the reliability and availability of your products. For more information about the MaxGrip and IBM Maximo software you contact one of the specialists of MaxGrip.

Software solutions, including IBM Maximo software, to improve your business

Did you know that there is a unique kind of software provided by a specialist named MaxGrip? They have years of experience in creating software for companies in different industries to improve their business processes. This includes software like the IBM Maximo software, which is revised by MaxGrip to gather big data about different production lines to prevent failures and weak points. By gathering this information, you are able to plan maintenance at the necessary times and to plan your workflow more efficiently. The IBM Maximo software, provided by MaxGrip gives you full control over your assets, gets the best out of your assets and saves you money.

Prevent failures with IBM Maximo software

DO you want to work as efficient as possible in, for example the oil, gas or food industry? Than you make the right decision to go to a specialist called MaxGrip. This software package gathers and collect all data from your machines. This is also called ‘big data’. With this big data you are able to predict certain failures and weak points in your production lines. By predicting the failures and weak spots you can make changes to your production lines to make them work more efficient. The IBM Maximo software in combination with the MaxGrip software is easy to use and has a comprehensive user interface.

 

June 5, 2018 |

This are the benefits of buying a high-quality bumper protector

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Since the first appearance of the bumper protector it has come a very long way. They are no longer just aluminum strips on the side of your car, but nowadays they are a real accessory to your car. Today’s bumper protectors look very stylish and are much more durable, due to the use of materials like carbon fibre and ABS. Because these materials are used by car manufacturers for quite some time now, protective accessories have considerably dropped in price. And to top it off, the high quality, double-sided, adhesive tape that Car Parts Experts applies to its protectors make them very easy to mount. ‘Nuff said, right?

Protect your car from dents and scratches with a high-end bumper protector

Are you planning to sell your car in the future to buy a new one? Than you want to receive the highest price possible. That is why you need a bumper protector from Car Parts Expert. One of the most vulnerable areas in the bodywork of your car, is its rear bumper. Naturally, it sticks out to protect the rest of the car, and its occupants, but it often gets needlessly damaged. You can scratch it when putting your groceries in the boot, or dent it when attaching a trailer. Prevent this sort of unnecessary damage by ordering a high-end bumper protector at Car Parts Expert.

A bumper protector protects the paint, which saves a lot of money on modern cars!

Most modern cars are lighter and way faster than old cars. A lighter car uses less fuel and accelerates faster, to name a few reasons. This is all very well and good of course, but it also means that the bodywork of cars has changed over the years. Rather than separate panels for each part of the car, the full body of most modern cars consist out of less than 5 panels. So what, right? Well, it also means that once you scratch the paint, you will have to replace a huge part of the car’s bodywork! Prevent scratches by ordering a bumper protector, and other protective materials such as door strips, at Car Parts Expert.

May 22, 2018 |

De jaarrekening en vorderingen

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De jaarrekening en vorderingen

Grote en middelgrote ondernemingen zijn wettelijk verplicht jaarlijks een jaarrekening te deponeren bij de Kamer van Koophandel. Deze jaarrekening bestaat gewoonlijk uit het jaarverslag en de jaarrekening zelf. In de jaarrekening is een overzicht te zien van de balans en de winst- en verliesrekening van het afgelopen boekjaar. Het jaarverslag en de jaarrekening wordt ook wel de externe verslaggeving genoemd.

Verantwoordelijkheid externe verslaggeving

De verantwoordelijk voor de externe verslaggeving ligt bij de bestuurders van de onderneming. Het is de accountant die de cijfers controleert en vaststelt of de jaarrekening voldoet aan de wettelijke regels voor externe verslaggeving. Hij controleert of de cijfers juist zijn en of het jaarverslag die de leiding dient te schrijven overeenstemt met de realiteit. Eventuele opmerkingen komen in de toelichting. De externe verslaggeving is akkoord bevonden, wanneer de accountant zijn handtekening gezet heeft.

Vlottende activa (vorderingen, effecten en overlopende activa)

De activa voor de lange termijn (langer dan 1 jaar) vallen onder de vaste activa en komen op de balans. Daarna volgt de post vlottende activa. Dit is activa van 1 jaar of korter en omvat onder andere de voorraden en onderhanden werk. Daarnaast bevat de post vlottende activa nog de vorderingen (debiteuren), de effecten en de overlopende activa. Deze drie posten zullen we hier behandelen, hoe deze in de externe verslaggeving behandeld worden. De bedragen die onder de vlottende activa vallen, zullen in principe het volgende jaar afgeboekt zijn. Wanneer een post aan het einde van het volgende boekjaar nog in de vlottende activa staat, kan deze eventueel naar de vaste activa.

Vorderingen

Om de vorderingen op de balans op te nemen, moet het wel voldoen aan enkele voorwaarden, zoals de regels voor de externe verslaggeving aanduiden. Zo moet de waarde van een vordering op een juiste wijze zijn vastgesteld en betrouwbaar te zijn. Het is bijvoorbeeld niet voldoende om alleen een overeenkomst met een klant te overleggen en dit als vordering op te nemen. Er moet een daadwerkelijke verkoop en levering van goederen of diensten, de zogenaamde prestatie, hebben plaatsgevonden. Pas na de prestatie is de vordering een feit. Ook moet het realistisch zijn, dat de vorderingen daadwerkelijk door de onderneming ontvangen gaan worden. Dit moet voorkomen dat er zomaar niet realistische vorderingen op de balans terechtkomen om de omzet van een onderneming te verhogen.

Salderen vorderingen en schulden

Officieel is het niet toegestaan om vorderingen en schulden met elkaar te salderen. Zowel de vorderingen als de schulden zullen apart op de balans vermeld moeten worden. Er zijn wel uitzonderingen hierop. Bijvoorbeeld wanneer zowel de ondernemer als een derde partij elkaars schuldenaar en schuldeiser zijn. Dit mag dan ook alleen wanneer de andere partij hiermee, schriftelijk of mondeling mee akkoord is. Wanneer dit niet het geval is, zal er zowel een vordering onder de debiteuren en een schuld onder de crediteuren vermeld moeten worden. Ook zal de vordering en de schuld van dezelfde soort moeten zijn, dus beiden een geldbedrag. Het is dus niet mogelijk om een vordering met een levering te salderen. Wanneer na saldering er een vordering overblijft dient deze op in de post vlottende activa geboekt te worden.

Effecten

Effecten mogen pas in de jaarrekening opgenomen worden, wanneer er een contract bestaat tussen de onderneming en de belegger. Belangrijk is daarbij de datum van het aangaan van het contract. Vanaf dat moment kan er een vordering op de balans ontstaan. Als er tussen beide partijen geen contract ten grondslag ligt, dan wordt de datum bepaald op het moment van betaling of de levering van de effecten. Effecten moeten in eerste instantie gewaardeerd worden tegen de reële waarde, waarbij deze reële waarde gelijkstaat aan de kostprijs van de effecten. De transactiekosten mogen hierbij in opgenomen zijn. De verwerking van de transactiekosten zijn afhankelijk, hoe de waardeverandering(en) van de effecten geboekt worden. Transactiekosten mogen bijvoorbeeld in de waarde opgenomen worden, wanneer de waardverandering via het eigen vermogen worden geboekt en zij gewaardeerd worden tegen de kostprijs. Wanneer de waardeveranderingen in winst- en verliesrekening geboekt worden, dienen ook de transactiekosten in winst- en verliesrekening worden opgenomen.

Overlopende activa

De overlopende activa is geen post die onder de vorderingen opgenomen mag worden, maar moet als een aparte post vermeld worden onder de vlottende activa. Overlopende activa zijn alle vooruitbetaalde bedragen, waarvoor nog een factuur ontvangen moet worden in het nieuwe boekjaar. Het betreft hier dan vaak kosten die betrekking hebben op het volgende boekjaar. Voorbeelden hiervan zijn onder andere verzekeringspremies en abonnementen. De post overlopende activa zal normaal gesproken in de volgend boekjaar, na ontvangst van de facturen leeg zijn en behoort derhalve onder de post vlottende activa.

March 26, 2018 |

Liquiditeit, solvabiliteit en rentabiliteit

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Liquiditeit, solvabiliteit en rentabiliteit

In dit artikel wordt een uitleg gegeven over de begrippen: Liquiditeit, solvabiliteit en rentabiliteit. Deze termen worden in de financiële wereld vaak toegepast. Ook zijn de begrippen vaak beschreven in de jaarrekening van een organisatie.

 

Wat is liquiditeit?

Het is van vitaal belang voor een organisatie om inzicht te hebben in zijn kortetermijnverplichtingen en of deze verplichtingen kunnen worden bereikt, zodat stabiliteit wordt gegarandeerd. Als de ratio’s niet voldoen aan de vastgestelde liquiditeitsnormen, bijvoorbeeld de huidige ratio, die voorraadposities en de quick ratio moet omvatten.
Een organisatie wil hiervan op de hoogte zijn, omdat instabiliteit dreigt. Door regelmatig te rekenen en het percentage en hun ontwikkelingen te bepalen blijven ze op de hoogte. Het liquiditeitspercentage kan worden vergeleken met voorgaande perioden, het verwachte budget of met de concurrenten.
Zij moeten in staat zijn om aan hun verplichtingen te voldoen. Ze kunnen hun solvabiliteit berekenen, zodat ze hun schulden op korte en lange termijn kunnen betalen, inclusief winst, wat relevant is voor een organisatie.

De liquiditeit helpt om inzicht te krijgen in de financiële situatie van een organisatie. Door middel van berekeningsratio’s en vergelijkingen met de huidige situatie, krijgt een bedrijf inzicht in zijn financiële prestaties. Ze kunnen de liquiditeitsratio vergelijken aan het begin van het jaar en aan het einde van het jaar. Deze gegevens kunnen ze naast die van de concurrenten leggen ter vergelijking. Deze worden uitgedrukt in: netto werkkapitaal, current ratio en de quick ratio. Ook wel de statische liquiditeit.

Dynamische liquiditeit

Een verhouding tussen de uitgaande geldstromen en de inkomende kasstromen gedurende een bepaalde periode van bijvoorbeeld een maand. Voor het bedrijf moet de inkomende cashflow groter zijn dan de uitgaande geldstroom. Een organisatie stelt vaak een liquiditeitsbudget op om een ​​schatting te maken van de inkomende en uitgaande geldstromen voor een bepaalde periode. Op deze manier is de kans kleiner dat de organisatie zonder geld wordt achtergelaten. Voor een bedrijf kan het relevant zijn om zowel statische als dynamische liquiditeit te berekenen.

Bepaling van de liquiditeit

De statische liquiditeit kan worden berekend op basis van de gegevens van de balans. Dit kan het saldo zijn van de financiële administratie of jaarrekeningen van een organisatie. De dynamische liquiditeit wordt hoofdzakelijk berekend voor intern gebruik. In de jaarrekening van de organisatie vinden ze in het kasstroomoverzicht het overzicht van de inkomende en uitgaande geldstromen van het afgelopen jaar. Het bedrijf moet hun inkomende en uitgaande geldstromen voor de komende jaren inschatten. Solvabiliteit is de verhouding tussen het eigen vermogen en het vreemde vermogen. Een negatieve balans van de solvabiliteit houdt dus in dat een bedrijf niet genoeg geld heeft om te kunnen betalen voor nieuwe machines, vrachtwagens of gebouwen. Het is belangrijk dat bedrijven blijven investeren om winst te maken, zodat ze moeten lenen. Een bank wil weten of het bedrijf in staat is om de lening zowel op korte als op lange termijn terug te betalen, dus een bedrijf moet een goede solvabiliteit hebben. De financiële situatie van een organisatie kan worden gemeten door de winstgevendheid, liquiditeit en solvabiliteit te berekenen. Dit zijn zowel schulden voor de korte als voor de lange termijn.

Winstgevendheid

Dit is de verhouding tussen winst en eigen vermogen. Met de winstgevendheid kunnen ze investeringsbeslissingen voor de langere termijn nemen. De belegger maakt een afweging tussen het risico en het rendement per belegging, waardoor het van vitaal belang is om de winstgevendheid per investering te berekenen. Het bedrijf moet winst behalen om stabiliteit en gemakkelijk te betalen aandeelhouders te garanderen. De winstgevendheid wordt berekend om de verdiende winst te bepalen. Er zijn drie verschillende manieren om de berekening van de rentabiliteit te maken.
– Rentabiliteit eigen vermogen (REV)
– Rentabiliteit totaal vermogen (RTV)
– Rentabiliteit vreemd vermogen (RVV)

 

Interne winstgevendheid

Het verschil tussen de interne winstgevendheid en de netto contante waarde is dat een percentage wordt berekend voor de interne rentabiliteit. beleggingsbeslissing wordt genomen op basis van een berekening van de gemiddelde boekhoudkundige winstgevendheid. Rekening wordt gehouden met toekomstige geldstromen die voortvloeien uit de investering, die verschillende dingen kunnen omvatten. bijvoorbeeld de investering in nieuwe machines in een fabriek, waarbij investeringen worden gedaan in vaste of vlottende activa.

 

Gemiddeld geïnvesteerd vermogen

Het gemiddelde geïnvesteerde kapitaal is het bedrag dat gedurende een bepaalde periode is bijgedragen en bepaalt vervolgens hoe hoog dit bedrag was aan het begin van de periode en aan het einde van de periode. Dan wordt het gemiddelde bepaald. voor investeringen in machines of andere activa is het de bedoeling bepaalde doelen te bereiken.
Er is een machine gekocht voor € 10.000. De restwaarde is € 2.000, -. In totaal gaat de machine 4 jaar mee.
Het gemiddeld geïnvesteerd vermogen in jaar 1 = € 10.000 (startperiode) + € 8.000 (einde periode) -> deel door twee is € 9.000, –
De vermindering van € 2.000 in de betreffende periode is het resultaat van afschrijvingen die zij berekenen aan de hand van de aanschafwaarde € 10.000, minus restwaarde € 2.000, = € 8.000. De machine gaat 4 jaar mee, dus € 8.000 / 4 = € 2.000.

Hefboomeffect rentabiliteit

Deze rentabiliteit houdt in dat hogere rendementen worden behaald dan de rente op het vreemd vermogen. Als de winstgevendheid van het totale kapitaal hoger is dan de winstgevendheid van het vreemd vermogen, is er sprake van een positief hefboomeffect en in het geval dat de kapitaalwinstgevendheid lager is dan het negatieve hefboomeffect is er een negatief effect. Hoe groter het aandeel vreemd vermogen, hoe groter het hefboomeffect.

 

https://www.solvabiliteitberekenen.nl/
March 23, 2018 |
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