From age 18, your child is in principle taxed personally. If he can not maintain himself needs, you can deduct from your income as child support, up to € 5,698 for the year 2011 (Box 6 EL, page 4 of the return). If he still lives at home, you can evaluate flat spending on food and accommodation at € 3,359 and deduct the other expenses you can justify (health, clothing …). Your child will not pay as much tax he has no other income, since the amount of child support remains below the threshold for taxation of a single. If a student job, his wages are, moreover, exempt from tax in the annual limit of € 4,104. The deduction of such support will provide a tax savings varies the tax rate applied to the highest bracket of your income. The maximum saving will be achieved if you reach the portion taxed at a rate of 41%. Then you will save € 2,336 (5,698 × 41%).

The selection criteria

If your child is under 21 or under 25 if a student, you can opt for its attachment to your tax home rather than deduct alimony (then fill part D, page 2). With the key, an additional half-share of family quotient, or a hand if you are at least three dependent children. This tax saving is also, capped and can not exceed € 2336. But you get along with other benefits such as, for example, a tax reduction of € 183 tuition if a student. Especially, the incorporation of your child you will get relief from your tax home, and will play in your favor for the benefits set according to the family income (spending cap of some tax cuts, cap amount of local taxes …). In return, you will be taxed on income earned by your child (his wages are exempt, however, a limit of € 4,104). For all these reasons, there is usually more advantageous to attach a child rather than deduct alimony, unless it affects important personal incomes.

Finally, note that if your child has celebrated his 18th birthday in 2011, you can count on support for the entire year, declaring all income earned in the year. If you do not attach to your home, you can deduct, as alimony, the payments made after his majority but you will lose the additional half-share for the entire year.

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It is not yet the big night for the property market but the trend reversal is confirmed. After the Chamber of Notaries of Paris-Ile de France is now the turn of the network of estate agents Century 21 noted a decline in house prices in Paris, as in the rest of France in 2011. Late last year, the former property prices had already declined in the Paris region but not yet in the capital.

But prices fell relatively little, yet after record highs in recent years. Thus, between the second half of 2011 and first quarter 2012, the average price per square meter of goods sold by Century 21 declined only 2.1% in 2578 euros/m2 average in France. The movement is even more tenuous in Paris, with a fall in prices of only 0.1%. A figure in line with the finding of the Chamber of Notaries of Paris-Ile de France which reported a decline in late March from 0.36% in house prices in Paris three months 8340 euros per meter square on average between November and January.

However, the number of home transactions performed by the network of estate agents Century 21 in France fell by 11.4% between the first quarters 2011 and 2012. This drop is even higher in Ile-de-France (-15.5%) and Paris (-17.4%). And for all of 2012, the president of Century 21 Laurent Vimont expects a decline over one year from 15% to 20% for the entire market of home transactions.

The expert, however, expected a price maintenance the same as in 2011. "You leave the frenzy and we return to reason. But the decline is not sustainable because demand is strong, "says this actor's real estate market.

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Living under the bankruptcy system, the famous Chapter 11, is not easy for a company. In a document filed with the court last week, the company found, in fact "a marked rise in employee departures in the first quarter." Departures deemed "particularly damaging" to the management level.

That's why Kodak offers to pay $ 8.5 million in an initial group of 119 frames, which still represents more than 71,400 dollars per person, to retain them. Another group of just over 200 employees, has been identified and should receive $ 5 million, or about $ 25,000 per employee.

Out of Chapter 11 is a real possibility in the United States. The most striking recent example of a successful exit is to make the assets of General Motors. This scheme allows the company to restructure while being protected from its creditors, a situation similar to the existing backup procedure in France. To achieve this, we must however keep its senior most "critical activity and the restructuring process," according to Kodak.

The company explains that "among the 7,600 employees of the group, there are many who have unique skills and value, but the weakness of available funds requires the group to make a strict selection of the beneficiaries" of this plan.

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Puma has taken the bull by the horns. At 33, Franz Koch, boss operational in nine months, is in his sneakers and his goals: "Back on the attack" ("return to the attack"), the five-year stimulus offensive launched in late 2010 after two years of restructuring, is, he assures, "on track, although we have much work." It must propel the feline claw in Bavaria, a subsidiary of PPR since 2007, 4 billion in revenue in 2015. 3 billion have been taken last year, thanks to a 11% increase in sales, driven by emerging countries. For 2012, the Olympics and the European Football Championships, the third sporting goods company remains cautious and expects an increase of 5 to 10% of its revenue and 5% for net income.

Sign that times have changed for Puma, the group revives right now with a strategy that he had put a halt in 2009, amid plummeting results: "We started to open its own stores, net balance, last year, "says Franz Koch. So again the griffeétend its own network of 500 stores, needed to control its image. Sales have increased by 9.5%, to 515 million euros. The 2015 plan should get their share in turnover of 17% to 20%.

In France, where Puma had only five clearance shops and a Parisian concept store, a second will open in May. Tens will follow in the world. But the bulk of its sales are made in multi-brand stores and franchises, especially in China (1000 to 1200 franchise worldwide, and one hundred openings are planned).

To restart the machine, Puma, inventor of the "sport lifestyle", sporty daily, draws another lesson from the past: his offer was not enough "cool." Thanks to a campaign on Facebook and stores, Puma seduces young again: darts and table football in the welcome new concept stores. "Our customers perceived primarily as a Puma shoe brand, which represent over half of our sales, we have therefore given to the center of new stores," said Franz Koch cash advance loan no fax.

Back to the roots

Among the new Re-Sweden tennis a 100% recycled vintage sneakers DJ contrast to children who issue jingles with every step. According to a consultant, next winter, new lines dedicated to fight back 10-18 years to Nike or Adidas Neo new brand for girls.

At a time when the loan-to-wear classic suffers, Franz Koch also wants to give more room for sports performance, "the lure less volatile than fashion." Sales of items for football, motor racing, athletics, sailing and golf will rise from 35% of sales to 40% in 2015. Lifestyle and fashion come down from 65 to 60%.

This return to roots sport is based on an acceleration in the sponsorship and sports marketing. The leading football in Africa has strengthened its contracts with the Italian Football Federation and Dortmund, two gun teams in European football championships. And implementation, the London Olympics, the Jamaican athlete Usain Bolt, who signed an online. Her delegation will wear shirts designed by the daughter of Bob Marley.

Puma will also more technical innovations derived products in its sports mode, for example, doubling a black trench for the city of tissue heat reflector, from sailing. To achieve this, Puma must deploy its innovation and provides only 10% of the range were there is little common to all countries. "Over the cycle of product innovation, broke out between different countries, too many products were abandoned, contributing to eroding margins," says one consultant.

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Sophie Menthon: 7 lessons in etiquette … by Cadremploi The etiquette in business has he? Sophie de Menthon, who founded several companies, has recruited a lot and today chairs the employers' movement ETHIC, is not safe. The company often forget the courtesy to candidates, suppliers, customers or employees.

For this reason, Sophie de Menthon published The etiquette in business, business requires. Beyond the formal rules of politeness, just listen to understand that the company has its codes. We understand them or you do not understand them. And, after a certain age, coarseness does not catch up. This is the youngest, the famous Generation Y, to study the seven lessons of etiquette that we propose to Sophie Menthon.

There are others but the spelling, how to be, to dress, talk, brief attitudes, can still work and learn when you're young. Paradoxically, these lessons of good manners are not always enough. Sophie Menthon may well be a bourgeois educated, she says she sometimes lacked herself and admit a blunder that has hurt (see the "bonus" at the end of video). It recognizes also be annoying sometimes, especially in his relationship with women. This is the price of self-confidence, frankness and independence. Then one likes or dislikes this "big mouth" whose listeners appreciate the RMC outspoken. Or not.

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SERVICE:

"All jobs in France and abroad with Cadremploi

FOLLOW THE INSTRUCTIONS ON FIGARO:

"Twitter: @ LeFigaro_Emploi

At its last monthly press conference as president of the monetary institution, Jean-Claude Trichet said the ECB expects inflation "clearly above 2% in the coming months," before descending. One way to tell between the lines that interest rates are unlikely to be lowered over the next two months. Inflation in the euro zone peaked at 3% in September, a point above the objective of the ECB.

Still, the market calls for a rate cut."It reflects a lower rate of 0.5", observe the economists Societe Generale. Waiting judged "crazy" in the short term by the Luxembourg member of the Governing Council of the ECB, Yves Mersch.

The case for a rate cut was not, however, rule out of hand. For if the decision was consensus among the governors of the institution, the discussions were long, admitted Jean-Claude Trichet: "There was a discusion about the pros and cons of a rate cut or a maintenance of rates. After this long discussion, which was, I would say, as thorough and comprehensive as possible, we decided by consensus to maintain the rates. "

Some analysts point to a worrying season looming disaster on the front of the activity in the eurozone."The risks to growth, was talking about last month the President of the European Central Bank Jean-Claude Trichet, materialize," are economists at BNP Paribas CIB. In addition, "forecast the ECB behind sluggish growth at year end," they add online pay day loans.

Semi-surprise

The inaction of the ECB, however, is only half surprised. Jean-Claude Trichet, whose every word, in its public statements, is weighed, has not hinted in September that the ECB cut rates. Moreover, "the guardian of the euro zone will wait to act to have more evidence that inflation and growth will slow," noted economist of Nomura.

Observers expect more on a rate cut later this year. "Jean-Claude Trichet is expected to set the stage Thursday in a future rate cut in the next three months," analysts at Nomura advance.

Measures for banks

Taking note of the tense situation of European banks, the ECB launched a series of measures. It provides two refinancing operations unlimited volume of about a year in October and December. This exceptional instrument had not been asked since December 2009.

Jean-Claude Trichet also announced a relaunch of the repurchase program bonds. This will cover 40 billion euros between November 2011 and October 2012. The "bonds" are essentially backed securities real estate, and essential to the survival of many specialized banks in Europe. The purpose of all these operations is "to ensure that banks in the euro area are not limited in regard to liquidity," said French.

The ECB has also called for a recapitalization of institutions in the euro area. They must "do whatever is necessary to strengthen their balance sheets," pleaded Jean-Claude Trichet, using it for their profits, or paying wages "moderate".

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But these sharp increases conceal a very strong tension that dominated the entire session, enhanced by the excitement of Wall Street in the afternoon. The indices have been a roller coaster, changing direction at the rate of market rumors regarding the euro area.For example, one on a veto of Austria to strengthen the European support fund, has reduced the CAC in the afternoon, before being denied and allow a rise in prices.

Operators have reacted strongly to all new they had prior to the call for debt in Athens tonight, between the Greek Prime Minister George Papandreou, French President Nicolas Sarkozy and German Chancellor Angela Merkel. They expect this meeting to real progress on the issue of Greece's debt.

The Polish Finance Minister, whose country holds the rotating presidency of the EU, has poured oil on the fire by stating that Europe was "in danger". Conversely, José Manuel Barroso has played the appeasement card confirming the presentation of a study on options for the creation of Eurobonds, desired by the market mechanism guaranteed online personal loans.Pending possible support more concrete, Chinese Premier Wen Jiabao in turn referred to a strengthening of Chinese investment in Europe.

Side values, the banking sector has best illustrated the nervousness of investors. Despite degradation by Moody's debt of Societe Generale and Credit Agricole, and the maintenance of a negative watch for BNP Paribas, the banks had continued to rebound early in the day. But the trend was reversed late in the session. Finally, BNP Paribas 3.93% drops to EUR 26.90 and signs the worst performance of the CAC. Societe Generale lost 2.88% to 17.38 euros (the share was still over 8% in half an hour of closing). Crédit Agricole manages to stay in the green of accuracy (1.22% to 5.21%).

Areva decline (-2% to 20.58 euros) despite the announcement by the BBC of an order of over one billion euros by EDF (3.20% to 19.98 euros).Michelin, which maintains its targets for 2011, gaining 5.13% to 46.49 euros.

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If the owner of the station, also at the head of information division of Lagardère Active (Europe 1, Sunday Journal and Paris Match), is given three years to reach its goal, it is pressed to do so."We need to increase advertising revenues and those from diversification. It provided funding for our programs, "commented Denis Olivennes. In the first half, Europe 1a indeed registered a "slight decrease" in advertising revenues. But advertisers have been attracted by the new schedule in September, reassured the control group low fee payday advance.

This new grid wants to "reconnect with the deep roots of the station." "Europe is a television station whose spine is the information which has the characteristic good humor," analyzed Denis Olivennes.Simple translation on the air: the three appointments of information of the day – the morning, afternoon and evening Europe – are interspersed with two "beaches of entertainment," in the late morning and afternoon.

New site info

Eager to improve its image among listeners as advertisers, Europe has become an an "opinion leader". It is the mission entrusted to Arlette Chabot, director of information of the station. "The information needs to be a reference to Europe, as its independence," she said. To strengthen its position as the standard for information, will also launch a Europe in mid-October a "pure player" of information, facilitated by a dedicated team of journalists. It will be fed content from other sites in the group, its own content and production of Internet users.

Such a reform would be a way to go very smoothly on a system condemned by unions but emblematic of the early five-year term of Nicolas Sarkozy.It would also bring hundreds of millions of euros in state coffers – the contribution holiday costs more than three billion a year to Social Security – without too much strain on the purchasing power of employees. It is ultimately the only confidence that François Fillon was permitted. "It was not for him to test a range of measures," says one of his advisers. Most of the time, the Prime Minister has therefore merely listen to what his interlocutors have to say.

"Protecting Growth"

Jacques Voisin was the first to meet Sunday with the prime minister. The chairman of the CFTC asked François Fillon that the measures he is about to take are "consistent with the growth and equitable" and they have no "impact on employment and social minima ".Jean-Claude Mailly for its "push" two major points in his eyes: "the preservation of public services and the protection of collective action," such as tax benefits to the issuance of food stamps or the implementation of complementary health.

In his meeting, François Chérèque for his part stressed "the need to implement measures of social support to employees and businesses to avoid blockage of the economy." The leader of the CFDT has once again required the creation of an additional tax bracket for the highest income or the conditioning of exemptions from VAT and social security to the requirements on employment and wages.The Prime Minister, who undertook to study these proposals, agreed that it was "important to protect growth, small businesses and employment, and support the most disadvantaged," reports the CFDT, which "oppose any questioning of social benefits for savings."

After discussing the budgets of social security and local authorities, François Fillon has finally confirmed Laurence Parisot, the president of MEDEF, it would be "very attentive to SMEs and business conditions."

B & You offers calls, SMS, MMS and unlimited Wi-Fi 24 hours 24 to 24.90 euros a month. A second formula, to 36.90 euros a month, adds more internet access 3G + (up to 500 megabytes).

Packages actually aggressive, which puts B & You among the cheapest in the market. Note however that these prices are for offers "naked", that is to say without subsidized mobile phone operator.Clearly, the customer will keep their old phone or pay for its new mobile "full price", or about 600 euros for a iPhone4 example. This is the cost of the mobile operator itself. The offer is therefore suitable for consumers who do not want to change mobile. Another advantage for the customer is not forced to embark on a period and is free to change operators at will.

The offer is cheaper for the customer because it is more economical for the operator: exit the costly call centers, stores, everything is online only. In case of failure? The client manages to find the answer through the forums, or returns its mobile mail through a relay package.Left to make do with an old mobile in the meantime.

The new brand, which is both very highly participatory and community, offers subscribers a Web site, a forum, a blog, a space on Facebook and Twitter, where they can submit their problems, provide advice , vote for or against future offers, etc..

"This is the mobile phone 2.0," said Caroline Lehericey, Director of B & You. "Our goal is the generation Internet, users tend to be young, on the lookout for low prices, very comfortable with technology and reluctant to need help."

Create the break in the patterns of market

This new brand, which is managed by the communication agency DDB, functions as a start-up independently. It has of course the network of Bouygues Telecom.The operator Bouygues Telecom, meanwhile, retains its identity, with its network of stores, its service, its consumer hot lines, etc..

It is a flagship project for the group, working for months on this project top secret, under the code name "U2". Inventor of the package in 1996, the first unlimited offers all operators with Neo and the fixed-mobile convergence with ideo, Bouygues Telecom hopes to re-create the "break" in the habits of the market.

Conservative, the company does not communicate sales targets. She claims to have created a brand responding to an emerging need that may develop in the future. And if B & You start with two mobile offers, nothing does it markets tomorrow as the Internet box.

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