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  3 Hits ec.europa.eu  
Die Zahlen zeigen aber auch, dass etwa ein Drittel von ihnen innerhalb von drei Jahren aufgeben und dass nach fünf Jahren nur noch die Hälfte der Unternehmen existiert. Aus diesem Grund gibt es eine eine ganze Reihe von Einrichtungen, die diesen angehenden Unternehmerinnen und Unternehmern Beratung anbieten, so auch BGE Auvergne.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
En 2009, près de 584 000 Françaises et Français ont pris la décision de se mettre à leur compte et de monter leur propre entreprise, 75 % de plus par rapport à l’année précédente. Cependant, les statistiques indiquent qu’environ un tiers de ces entreprises fermeront dans les trois ans et que près de la moitié d’entre elles déposeront le bilan dans les cinq ans. C’est pourquoi de nombreux organismes offrent des services de conseil à ces nouveaux entrepreneurs. C’est le cas de BGE Auvergne, qui appartient à un réseau national et bénéficie du soutien du FSE. Grâce à une formation de trois mois et à des ateliers, l’organisation guide les futurs entrepreneurs qui souhaitent créer ou reprendre une entreprise en leur offrant de l’aide et une pépinière. BGE Auvergne vise à aider les jeunes entreprises à passer le cap difficile des premières années et à assurer leur viabilité à long terme.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
  6 Hits berba.net  
BGE 125 II 613 vom 17. Dezember 1999
c) Decisioni principali del Tribunale federale
  3 Hits www.inter-pret.ch  
Invalidenversicherung IV und Ergänzungsleistungen EL Aus den einschlägigen Urteilen des EVG bezüglich Übernahme von Überset- zungskosten im Abklärungsverfahren zur IV (BGE vom 1.9.2003 i.S. A., und BGE vom 30.12.2003 (I/245/00) resultiert eine Pflicht zur Übernahme von Übersetzungskosten, wenn (nur) allein mit einer Übersetzung der Sachverhalt genügend geklärt werden kann.
A quanto pare, nel quadro della LAINF non è mai stato discusso l’impiego di traduttori. Né nella LPGA, né nella LAINF vengono menzionati espressamente. Esiste invece consenso in merito al fatto che l’assicuratore sia tenuto ad assumersi le spese di interpretariato come spese per accertamenti (art. 45 LPGA) se ciò è necessario ai fini degli accertamenti o del trattamento. Questo è quanto afferma la giurisprudenza, come mostra la citazione allegata tratta da una sentenza del Tribunale federale del 30.07.2007 (U 336/06):
  www.qnet.net  
Die Schweiz hat darüber hinaus, was weniger bekannt ist, die Sprache der jenischen Fahrenden als territorial nicht gebundene Sprache der Schweiz anerkannt, mit der Ratifizierung der Europäischen Sprachencharta, und damit erneut ein Bekenntnis zu dieser Kultur abgegeben.
Mais les gens du voyage font bel et bien partie de la vie et de la culture de ce pays. La Suisse a reconnu les gens du voyage suisses comme une minorité nationale lors de la ratification de la convention cadre du Conseil de l’Europe pour la protection des minorités nationales. Ce faisant, elle s’est engagée à garantir les ressources fondamentales nécessaires aux gens du voyage. De plus, bien que peu de personnes le sachent, la Suisse a reconnu la langue des gens du voyage yéniches comme une langue non liée à un territoire en ratifiant la Charte européenne des Langues régionales et a ainsi renouvelé son engagement vis-à-vis de cette culture. Il en découle une obligation des cantons et des communes de proposer des aires de passage et de stationnement aux gens du voyage et de permettre à leurs enfants de fréquenter les écoles. C’est ce que révèle également un arrêt du Tribunal fédéral du 28 mars 2003 (ATF 129 II 321, publié également en allemand dans la Pratique du Tribunal fédéral 2004/52/2631).
  www.suisa.ch  
Das schweizerische Bundesgericht hat überdies bereits festgestellt, dass dabei Pauschalierungen unvermeidlich sind, weshalb bei der Vergütung vom Einzelfall zu abstrahieren und auf anerkannte Durchschnittswerte abzustellen ist (BGE 125 III 146, E. 4b).
D’après le droit suisse, la reproduction privée à des fins personnelles est autorisée par la loi (art. 19, al. 1, let. a LDA); en outre, contrairement au droit européen, la reproduction d’oeuvres protégées au sein des entreprises à des fins d’information interne ou de documentation est autorisée en Suisse (lit.c). La loi prévoit dans ce cas une rémunération sur les supports de mémoire en faveur des ayants droit. Cette rémunération est due par les fabricants ou les importateurs de supports vierges et de supports de mémoire (art. 20, al. 3 LDA). Le Tribunal fédéral suisse a par ailleurs déjà constaté à cet égard que les forfaits sont inévitables, raison pour laquelle il convient de faire abstraction du cas particulier pour la redevance et de se fonder sur des valeurs moyennes reconnues (ATF 125 III 146, cons. 4b).
  www.ekf.admin.ch  
Die CEDAW-Bestimmungen sind für die Schweizer Behörden rechtsverbindlich. Sie verpflichten Gesetzgebung und rechtsanwendende Behörden zu konkretem Handeln (vgl. dazu BGE 137 I 305, im Detail in Teil 5).
Les dispositions de la CEDEF ont force obligatoire pour les autorités suisses. Elles obligent les pouvoirs législatifs et les autorités chargées d'appliquer le droit à agir concrètement (voir à ce sujet l'ATF 137 I 305 du Tribunal fédéral, commenté en détail dans la partie 5). Les dispositions de la CEDEF, dans la mesure où il est possible de les considérer comme étant directement applicables, peuvent être invoquées directement devant les autorités administratives et judiciaires dans des cas concrets. Même si les tribunaux et l'administration rejettent l'applicabilité directe des dispositions de la CEDEF, celles-ci n'en revêtent pas moins une importance considérable pour interpréter les normes fédérales et cantonales (au niveau de la Constitution, de la loi et de l'ordonnance) en conformité avec le droit international et elles peuvent fournir des arguments juridiques de poids pour faire respecter l'interdiction de la discrimination dans des cas d'espèce (voir à ce sujet la partie 3).
  2 Hits www.estv.admin.ch  
Erbenholding und indirekte Teilliquidation; BGE vom 11. Juni 2004 (2A.331/2003)
Holding d'héritiers et liquidation partielle indirecte; ATF du 11 juin 2004 (2A.331/2003)
  194 Hits grabr.io  
Warum sind Bedingungsloses Grundeinkommen (BGE) und Vollgeld miteinander verknüpft?
Quel lien entre Monnaie Pleine et revenu de base?
  www.erresse-shop.it  
dazu und zum Folgenden BGE 125 I 54; BGer 17. Oktober 1997, StE 1998 A 24.21 Nr. 11; ERNST HÖHN/PETER MÄUSLI, Interkantonales Steuerrecht, 4. A. Bern 2000, 81 ff. ; PETER LOCHER, Einführung in das interkantonale Steuerrecht, Bern 1999, 45 ff.
Per the Swiss General Court 125 I 54; BGer 17 October 1997, StE 1998 A 24.21 No. 11; ERNST HÖHN/PETER MÄUSLI, Intercantonal Tax Law, 4. A. Bern 2000, 81 ff.; PETER LOCHER, Introduction to Intercantonal Tax Law, Bern 1999, 45 ff.
  13 Hits www.cnese.dz  
den besten diagnostischen oder therapeutischen Nutzen aufweist ( BGE 130 V 299, 139 V 135). Ist die medizinische Indikation einer wirksamen Behandlungsmethode gegeben, ist auch die Zweckmässigkeit zu bejahen (BGE 125 V 95).
– offre le meilleur intérêt en termes de diagnostique ou thérapeutiques (ATF 130 V 299, 139 V 135). Si une méthode de traitement efficace est clairement indiquée médicalement, son adéquation est également reconnue (ATF 125 V 95).
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Immer noch können gemäss Bundesgesetz über Aufenthalt und Niederlassung der Ausländer (ANAG, 1931 entstanden und fremdenfeindlich motiviert) auch niedergelassene Ausländerinnen und Ausländern nach Bezug von Fürsorgegeldern des Landes verwiesen werden. [Das Bundesgericht hat diese Praxis noch vor wenigen Jahren gutgeheissen, BGE 119 Ib 6]
“Indiziert” est actuellement l’une des formations d’extrême droite les plus connues en Suisse. Elle a été peu présente en 2006. Au début de l’année, le groupe a sorti son deuxième album “Marsch auf Bern”. Dans une interview donnée à la “Berner Zeitung” le chanteur du groupe Lüthard a affirmé clairement ses convictions racistes, déclarant qu'”il ne s’entretiendrait pas avec un journaliste à la peau basanée”. Tant en raison du contenu des textes que des déclarations faites à la presse, les autorités d’enquête ont ouvert une procédure pour infraction à la norme pénale contre la discrimination raciale. Fin novembre, l’autorité judiciaire unique a suspendu la procédure. Une partie des textes des chansons étaient effectivement “de mauvais goût, moralement discutables et offensants”, mais ne portait pas pour autant atteinte à la norme pénale.
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