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Интерес к игре настолько велик, что фанаты программы с выходом новой версии хотят заполучить и ее, и каждую последующую. Чтобы команда сработала, игрок должен быть в сети.

Если администратор зашел под своим ником, то все, теперь можно заходить на его аккаунт и делать на сервере, что заблагорассудится. Также вы можете подсунуть на ПК админа троян или другой вирус. Возникает вопрос: «а как взломать сервер Майнкрафт?

Скачать программу для взлома сервера в Майнкрафте - На движке игры Майнкрафт уже создано бесчисленное количество серверов.

На движке игры Майнкрафт уже создано бесчисленное количество серверов. Но что делать, если на сервере вредный админ, который не хочет менять пароль игровому персонажу или если игрока несправедливо забанили? Есть способ отомстить нерадивым дминистраторам: к примеру — взлом сервера Майнкрафт. Возникает вопрос: «а как взломать сервер Майнкрафт? » В первую очередь, нужно заиметь свой сервер по игре Майнкрафт. И пусть создание сервера займет какое-то личное время, но что не сделаешь ради мести? Итак, свой сервер по игре создан. Но все еще не понятно: как взломать админку на сервере Майнкрафт? После этого нужно написать в личном сообщении администратору сервера, который требуется взломать, следующее мол, 2-3 месяца строил спавн с друзьями, проект не запустился, а спавн остался, если есть желание, то можно его отдать бесплатно, так как спавн пропадает зря что-нибудь в этом духе, главное привлечь внимание администратора. После нужно немного поднажать, убеждая, что бы администратор зашел на тот сервер, который игрок создал. Главное — убедить зайти на свой сервер, иначе ничего не получится. После того, как жертва заходит на данный сервер, у игрока есть немалые шансы узнать его ник в игре и пароль, которым он пользуется ведь часто бывает, что люди пользуются одним и тем же придуманным им паролем так как лень запоминать несколько комбинаций, что иногда может привести к печальному исходу. Что бы узнать, какой ник и пароль использовал этот человек, достаточно зайти в лог сервера там сохраняются все действия, производимые на сервере. Желательно, конечно же, воспользоваться программой Notepad++ данная программа является аналогом стандартного блокнота Windows для удобного чтения лога. Если администратор зашел под своим ником, то все, теперь можно заходить на его аккаунт и делать на сервере, что заблагорассудится. Можно так же забанить или разбанить по айпи адресу, написав к командам приставку —ip. Вот такой несложный способ для взлома как игры Майнкрафт, так и практически любой многопользовательской игры. Используя данный метод, самое главное — быть как можно убедительнее, что бы жертва ничего не заподозрила. Впрочем, можно не утруждаться. Ведь есть программа для взлома серверов Майнкрафт. Так же можно скачать чит на Майнкрафт на админку. На нашем сайте вы сможете ознакомиться с последними новостями игры World of tanks, посмотреть записи стримов, скачать моды для игры World of tanks и многое другое.

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Освен тоа што нашиот сајт е најпрепознатлив од сите пребарувачи огласите на ВИП маркет 5 секогаш се пред тие од конкуренцијата кога се пребарува на Гугл да речеме , нуди и посебни технички можности што никој во Македонија досега не ги нуди. Цената на иницијалната СМС порака зависи од мобилниот оператор. TOZI - Kiril i Metodij vo tvorbite na makedonskite kopaoničari ĐORĐE TRIFUNOVIĆ - Konstantinova Ćirilova književna dela u svetlosti nekih Fotijevih književnoestetskih pogleda SERGEI TROICKI - Nomokanon Sv.

Kuzman Josifoski 1 vidi lokacija na google , celosno opremen kujna , kupatilo , TV so kablovska , intenet... Programot ima dva zek -pota koj mozete vie da si gi mestete od kolku do kolku da se padnat , ima kolku da go mestete procentot na dobivka kolku za vas kolku za igracite ,mozete da ja nulirate koga sakate od nula da pocne , programo koga ke zavrse vremeto za uplata se pojavuva na TV video klip so vrtenje na ruletot koj broj ke izleze koj ima i zvuk. Sajt Erotska Masaza namenjen je isključivo punoletnim osoboma i samim pristupom, prihvatate sledeće : da imate preko 18 godina; da ćete u slučaju ilegalnih aktivnosti u vašoj zemlji kao što su poslovna pratnja, prostitucija, trgovina ljudima, erotski i sexy oglasi ili bilo koja druga ilegalna aktivnost koja uključuje zamenu novca za seks, prijaviti nadležnim organima; da preuzimate svu odgovornost kao odrasla osoba; da ste na ovaj sajt došli isključivo iz dobre namere. Приватните слики се видливи само за членовите на сајтот, се праќаат исклучиво на проверена маил адреса или преку смс порака.

Lični kontakti - Makedonija - Vaši inozemstvo oglasi ili inostranstvo oglasi su potpuno besplatni i ovde se oglašavaju srpska dijaspora, bosanska dijaspora, hrvatska dijaspora i domovina. AKO SAKAS DIV I OTKASEN SEKS BES OGRANICUVAMJA I PREDRASUDI POBARAJ NE.

Ние собираме лични огласи од девојки и жени од Македонија. Имаме голем број на огласи кои не се прикажани на сајтот и од ден на ден списокот е сè поголем и поголем. Приватните слики се видливи само за членовите на сајтот, се праќаат исклучиво на проверена маил адреса или преку смс порака. Личниот контакт се остварува преку мобилен телефон. Нашиот сервис обезбедува анонимност на корисниците. © 2018, сите права се задржани. Само за 18+ Погледнете ги деталните права и услови на страната. Цена на пораки пратени од мобилен телефон: 106. Цената на иницијалната СМС порака зависи од мобилниот оператор. За одјава од сервисот испратете STOP на 141991 Давателот на услугата не одговара за вистината на податоците, кои се разменуваат во текот на комуникацијата.

Genital Herpes Dating

With thousands of STD singles or simply those who seek support and friendship, The STD Friends is a great place to meet others who understand and appreciate your condition. Dating is a free to join website for people with herpes and Genital Human Papillomavirus HPV.

» MPWH is an online dating platform geared exclusively towards people who have herpes, making it one of the best herpes dating sites. Positive Singles is one of the oldest online dating forums for herpes singles. Since the genital herpes virus can be transmitted through oral sex as well as vaginal sex, it is also possible that your partner caught the virus from a cold sore on your mouth or face.

Top 5 Herpes Dating Websites in 2018 - If you are seeking friendship, dating romance, support or perhaps the comfort of others who also live with STDs like HPV, Herpes, HIV or AIDS, this platform is the right club to join!

The truth is, plenty of people are living with herpes and many of them are eligible singles that are in your same boat. That is why there are online dating websites geared specifically for people with herpes, genital warts, and HIV. Being diagnosed with a sexually transmitted disease like HSV-1 or HSV-2 is not the end of the world. In fact, it could be the beginning of an exciting new romantic chapter in your life when you explore the many options you have with dating sites for people with herpes. There are plenty of people being diagnosed with sexually transmitted diseases every single day, and they are looking for love just like you are. With websites exclusively catering to people in this community, you will be able to connect with others who will not shame you for having an STD. You will also find friends and a community who can help you understand and process your diagnosis. There is nothing worse than isolation after a surprise diagnosis, so this community support is really invaluable in your recovery and can lead to a brighter future and an acceptance of your new reality. Do Herpes Dating Sites Work? Herpes dating sites work by creating a community of herpes singles and providing a safe, anonymous, shame-free environment for them to interact in. Unfortunately, our society unfairly looks down on people who have sexually transmitted diseases, even though HSV-1 and HSV-2 are extremely common. As such, herpes singles often suffer from romantic rejection and stigmatization. With herpes dating groups you do not have to worry about stigmatization or having an uncomfortable conversation with a new lover. You can flirt, communicate with and enjoy dating someone with HSV with your privacy intact. You find someone you like, flirt with them, connect online and then hopefully go on a date! Some are paid, some are free. Some offer a forum and a community that will support you through your diagnosis. Some are for friendship. Some are strictly for dating. The Best Herpes Dating Sites To Find Your Soulmate The internet has opened up a whole new world of possibilities for people with genital herpes or other sexually transmitted diseases. Below you will find some of the best herpes dating sites. Some of them are strictly for people who have herpes. Others are for people with general STDs. Positive Singles is one of the oldest online dating forums for herpes singles. With 1,393,500 members you are sure to find your perfect match on this website. A herpes dating site that has been around since 2001, Positive Singles prides itself on being completely anonymous and also offers its members a dating advisor and online chat room where they can talk to other members. » MPWH is an online dating platform geared exclusively towards people who have herpes, making it one of the best herpes dating sites. MPWH is a great place to meet eligible singles with HSV-1 and HSV-2 and like many herpes dating sites, it is completely anonymous and extremely easy to sign up for. The only catch is that they do not screen their members so it is up to you to vet the people you come in contact with. As with many websites that cater to people with sexually transmitted diseases, MPWH alleviates the need for any uncomfortable conversations and boasts an international community of members. It is important to the administrators of HWerks that you understand that you are not alone. That kind of community is really helpful and necessary after a sexually transmitted disease diagnosis. They really seem to care about your wellbeing and comfort. If you have genital warts or HPV you can also join HWerks. There are forums and blogs where you can meet other members. The only downside is that there is no free membership, but a lifetime membership is fairly inexpensive. They pride themselves on being totally inclusive and open to anyone who has a sexually transmitted disease. If you want to have access to everything, you need to upgrade to a Gold membership but you can just as easily meet the person of your dreams by using the free membership. Why not try out the free membership and then upgrade if you like the platform? This particular online dating platform operates a lot like a social network, but its membership base is not as big as some of the other sites available. The fact that Date Positive is location specific is one of the major points of criticism that people have for this particular website. Otherwise, it seems really great! Signing up is simple and Date Positive does everything it can to actively protect member information. Its security features and user-friendliness make this website a great choice. That fact alone sets it apart from others that require a monthly or even yearly membership in order to use all of the features. This online dating platform has a free chat section and you can use it as a place to connect with others platonically or for romance. Herpes Passions prides itself on totally protecting all of your online user information, so you can browse and connect with privacy. It really vets its members and makes sure that all of your data is secure. Herpes Passions a great choice for people who really need to be anonymous and want to be protected from having their herpes status leaked. You can connect with others fairly easily and the community is welcoming and friendly. The platform is also 100 percent free and accessible to all. The only downside is that the user interface is a little difficult to maneuver, so techies might want to skip this particular website. If you can get past the cumbersome front end, you will find a great community of like-minded people that will support you. You might even find some long-term romance. STD Soulmates seems geared towards people who are more serious about dating, as opposed to having a quick fling, so if you want a relationship this might be the right website for you to check out. One of the best parts is that you can actually schedule meetups in real life with people from all around the world and they have audio, video and instant messaging so you can connect through your method of choice in a secure and safe environment. There are tons of privacy features, making H-YPE one of the premier sites for people dating with STDs. » Are Herpes Dating Sites Right For You? The online world offers so many dating options for people with sexually transmitted diseases, but are herpes dating sites really right for you? You should ask yourself a few questions before delving into making a profile on one of these sites. Of course, you could always set up on online profile and also still utilize other platforms like Tinder if you would like. You need to remember that the people on these websites are only those who are aware that they have sexually transmitted diseases. Even though there is a large portion of the population who might be infected and not yet know it, they are unlikely to be on these websites. Therefore, your dating pool will be a lot smaller. Additionally, there are some people who think that having separate websites for people with STDs encourage discrimination against people who test positive for sexually transmitted diseases. Ella Dawson, in suggests that having separate dating websites for people with sexually transmitted diseases only stigmatizes the community further and does real damage. Wherever you fall on the spectrum, understand that there are pros and cons to each. The good thing is that you have a lot of options and testing positive for an STD will not limit your romantic life severely. There are plenty of other people just like you.

Meet Locals Tonight

That means you want to buy stocks with a Zacks Rank 1 or 2, Strong Buy or Buy, which also has a Score of an A or a B in your personal trading style. The technique has proven to be very useful for finding positive surprises. And best of all, by using these parameters, investors have seen 28.

Zacks Earnings ESP Expected Surprise Prediction looks to find earnings surprises by focusing on the most recent analyst revisions. A simple, equally-weighted average return of all Zacks Rank stocks is calculated to determine the monthly return. I might love you so.

Quote Overview - There's also a VGM Score 'V' for Value, 'G' for Growth and 'M' for Momentum , which combines the weighted average of the individual style scores into one score. MeetMe app allows users to first filter people of same interests and then add them in their friendship list, now you can start chatting with people which ever you like.

Zacks Earnings ESP Expected Surprise Prediction looks to find earnings surprises by focusing on the most recent analyst revisions. This is done because, generally speaking, if an analyst reevaluates their earnings estimate right before an earnings release, it means that they have fresh information which could potentially be more accurate than what analysts thought about a company two or three months ago. The crux of this approach is comparing the Most Accurate Estimate to the Zacks Consensus Estimate, although the is also an important feature of the ESP metric. Combining these two can help investors find stocks that are ready to beat the consensus at their next report, and hopefully surge higher in price too. In fact, when combining a Zacks Rank 3 or better and a positive Earnings ESP, stocks produced a positive surprise 70% of the time. And best of all, by using these parameters, investors have seen 28. Research Report for MEET This is our short term rating system that serves as a timeliness indicator for stocks over the next 1 to 3 months. How good is it? See rankings and related performance below. Zacks Rank Definition Annualized Return 1 Strong Buy 25. It allows the user to better focus on the stocks that are the best fit for his or her personal trading style. The scores are based on the trading styles of Value, Growth, and Momentum. There's also a VGM Score 'V' for Value, 'G' for Growth and 'M' for Momentum , which combines the weighted average of the individual style scores into one score. Value Score A Growth Score A Momentum Score A VGM Score A Within each Score, stocks are graded into five groups: A, B, C, D and F. As you might remember from your school days, an A, is better than a B; a B is better than a C; a C is better than a D; and a D is better than an F. As an investor, you want to buy stocks with the highest probability of success. That means you want to buy stocks with a Zacks Rank 1 or 2, Strong Buy or Buy, which also has a Score of an A or a B in your personal trading style. An industry with a larger percentage of Zacks Rank 1's and 2's will have a better average Zacks Rank than one with a larger percentage of Zacks Rank 4's and 5's. The industry with the best average Zacks Rank would be considered the top industry 1 out of 265 , which would place it in the top 1% of Zacks Ranked Industries. The industry with the worst average Zacks Rank 265 out of 265 would place in the bottom 1%. A sector with a larger percentage of Zacks Rank 1's and 2's will have a better average Zacks Rank than one with a larger percentage of Zacks Rank 4's and 5's. The sector with the worst average Zacks Rank 16 out of 16 would place in the bottom 1%. The ever popular one-page Snapshot reports are generated for virtually every single Zacks Ranked stock. It's packed with all of the company's key stats and salient decision making information. The detailed multi-page Analyst report does an even deeper dive on the company's vital statistics. In addition to all of the proprietary analysis in the Snapshot, the report also visually displays the four components of the Zacks Rank Agreement, Magnitude, Upside and Surprise ; provides a comprehensive overview of the company business drivers, complete with earnings and sales charts; a recap of their last earnings report; and a bulleted list of reasons to buy or sell the stock. Researching stocks has never been so easy or insightful as with the ZER Analyst and Snapshot reports. Zacks Earnings ESP Expected Surprise Prediction looks to find companies that have recently seen positive earnings estimate revision activity. The idea is that more recent information is, generally speaking, more accurate and can be a better predictor of the future, which can give investors an advantage in earnings season. The technique has proven to be very useful for finding positive surprises. In fact, when combining a Zacks Rank 3 or better and a positive Earnings ESP, stocks produced a positive surprise 70% of the time, while they also saw 28. This is our short term rating system that serves as a timeliness indicator for stocks over the next 1 to 3 months. How good is it? See rankings and related performance below. Zacks Rank Definition Annualized Return 1 Strong Buy 25. An industry with a larger percentage of Zacks Rank 1's and 2's will have a better average Zacks Rank than one with a larger percentage of Zacks Rank 4's and 5's. The industry with the best average Zacks Rank would be considered the top industry 1 out of 265 , which would place it in the top 1% of Zacks Ranked Industries. The industry with the worst average Zacks Rank 265 out of 265 would place in the bottom 1%. A sector with a larger percentage of Zacks Rank 1's and 2's will have a better average Zacks Rank than one with a larger percentage of Zacks Rank 4's and 5's. The sector with the worst average Zacks Rank 16 out of 16 would place in the bottom 1%. It allows the user to better focus on the stocks that are the best fit for his or her personal trading style. The three scores are based on the trading styles of Growth, Value, and Momentum. Growth Score A Value Score A Momentum Score A Within each Score, stocks are graded into five groups: A, B, C, D and F. As you might remember from your school days, an A is better than a B; a B is better than a C; a C is better than a D; and a D is better than an F. As an investor, you want to buy stocks with the highest probability of success. That means you want to buy stocks with a Zacks Rank 1 or 2, Strong Buy or Buy, which also has a Score of an A or a B. It allows the user to better focus on the stocks that are the best fit for his or her personal trading style. The scores are based on the trading styles of Value, Growth, and Momentum. There's also a VGM Score 'V' for Value, 'G' for Growth and 'M' for Momentum , which combines the weighted average of the individual style scores into one score. Value Score A Growth Score A Momentum Score A VGM Score A Within each Score, stocks are graded into five groups: A, B, C, D and F. As you might remember from your school days, an A, is better than a B; a B is better than a C; a C is better than a D; and a D is better than an F. As an investor, you want to buy stocks with the highest probability of success. That means you want to buy stocks with a Zacks Rank 1 or 2, Strong Buy or Buy, which also has a Score of an A or a B in your personal trading style. The ever popular one-page Snapshot reports are generated for virtually every single Zacks Ranked stock. It's packed with all of the company's key stats and salient decision making information. The detailed multi-page Analyst report does an even deeper dive on the company's vital statistics. In addition to all of the proprietary analysis in the Snapshot, the report also visually displays the four components of the Zacks Rank Agreement, Magnitude, Upside and Surprise ; provides a comprehensive overview of the company business drivers, complete with earnings and sales charts; a recap of their last earnings report; and a bulleted list of reasons to buy or sell the stock. Researching stocks has never been so easy or insightful as with the ZER Analyst and Snapshot reports. Atlassian Corporation PLC Attunity Ltd. It offers information sharing, social interaction and mobile application development services. The company's app consists of currently MeetMe R , Skout R , Tagged R and Hi5 R. The Meet Group Inc. Copyright 2018 Zacks Investment Research At the center of everything we do is a strong commitment to independent research and sharing its profitable discoveries with investors. This dedication to giving investors a trading advantage led to the creation of our proven Zacks Rank stock-rating system. These returns cover a period from January 1, 1988 to October 1, 2018. Zacks Rank stock-rating system returns are computed monthly based on the beginning of the month and end of the month Zacks Rank stock prices plus any dividends received during that particular month. A simple, equally-weighted average return of all Zacks Rank stocks is calculated to determine the monthly return. The monthly returns are then compounded to arrive at the annual return. Only Zacks Rank stocks included in Zacks hypothetical portfolios at the beginning of each month are included in the return calculations. Zacks Ranks stocks can, and often do, change throughout the month. Certain Zacks Rank stocks for which no month-end price was available, pricing information was not collected, or for certain other reasons have been excluded from these return calculations. Visit for information about the performance numbers displayed above. Visit to get our data and content for your mobile app or website. Real time prices by BATS. Delayed quotes by Sungard. NYSE and AMEX data is at least 20 minutes delayed. NASDAQ data is at least 15 minutes delayed.

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Top Adult Singles Chatline Phone Numbers

Using VOIP technology, our editors can access and measure the call volume in any local market in the US and Canada. Most chat sites are stuck with one type of chat software but we offer many chats to all our users and let you pick the one you like best. But keep your wits about you as there are many swimming in the digital sea.

The chat line is supported by the revenue it generates by playing bite-sized ads at the beginning of every call. People respond well to honesty and openness, so feel free to be yourself.

Top Adult Singles Chatline Phone Numbers - With so many people turning to the free chat rooms, you might be a little nervous to take the plunge yourself. Unlike other dating services, LiveLinks starts its users off with interaction that is genuine that are able to lead to relationships, friendships as well as fun.

Meet Locals in Online Chat Rooms You could start an international relationship with someone you've met through the internet, but why not make your life easier and find someone local. With a little effort you should be able to find a date from your city, town or neighborhood within our free chat room. Single chatters tend to be more flirtatious, affectionate and friendly than chatters found in other rooms, so be bold and make a move! Looking for a free singles site? Before you start down the path of browsing profiles on Plenty of Fish, OKCupid, Zoosk or DateHookup we suggest you give our singles chat room a try. We suggest you don't pay money for what you can get for free. S tudies have shown that as many as one in five relationships today begin online, it's hard to turn down odds like that. Dating sites by their nature attract people who are interested in hooking up, so if our 321Chat's Singles Chat isn't working out for you then perhaps you should give a free dating site a try. The ability to search for a date or mate by virtually any characteristic or distance is a huge advantage when it comes to finding a date. But keep your wits about you as there are many swimming in the digital sea. Chris Fullwood and Alison Attrill-Smith noted in their journal article:.

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Pretpostavljam da je slična shema i na Iskrici. Koristite li Smokvicu ili Iskricu? Pretplata æe vam biti aktivirana u operativno najkraæem moguæem roku po primitku kopije uplatnice ili nakon vidljivosti uplate na raèunu poduzeæa Smokva d.

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Neuer Schwung für dein Liebesleben Lege auch ein persönliches Profil an und lade ein Foto hoch, um dich den anderen Mitgliedern vorzustellen. Welcome to Special Bridge Special Bridge is a private dating site and online social community designed to help meet the social and emotional needs of its members.

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Konsalting centar

Iazberemo Radnika iz padajuće liste. Zakonom o izmenama i dopunama Zakona o porezu na dohodak građana, koji je u primeni od 30.

U pozivu na broj odobrenja, za sve navedene uplatne račune, upisuju se: kontrolni broj, šifra opštine prema sedištu preduzetnika i PIB isplatioca preduzetnika. Pogledajte knjigu PK1 oorasce PPDG1 i PB1. Najveću pogodnost za preduzetnik donosi izmena kojom se uvodi lična zarada preduzetnika.

Konsalting centar - De fakto, firma plaća porez na dobit od 15% na kraju svake godine na knjigovodstveno utvrđenu dobit u Poreskom bilansu, i još 15% plaća vlasnik prilikom isplate dobiti, ukoliko se donese odluka o isplati.

Pred vama je kalkulator za preduzetnike koji vam može pomoći da bolje razumete oporezivanje preduzetnika i time, kao preduzetnik, donosite bolje odluke u poslovanju. Navedene promene predstavljaju vrstu izazova za preduzetnike i otvaraju se neka pitanja na koja preduzetnik treba da odgovori, kao na primer sledeća. Opis PREDUZETNIK Paušalac Vodi poslovne knjige Isplaćuje ličnu zaradu preduzetnika NE Isplaćuje ličnu zaradu preduzetnika Godišnji podaci 1. Rashodi bez doprinosa, lične zarade preduzetnika i knjigovođe X Mesečni podaci 3. Najniža mesečna osnovica za plaćanje doprinosa X 4. Najviša mesečna osnovica za plaćanje doprinosa X 5. Osnovica za porez i doprinose za paušalca - mesečna iz rešenja X X 6. Lična zarada preduzetnika bruto X X 7. Poresko oslobođenje X X 8. Porez na ličnu zaradu preduzetnika % X X 9. Doprinos PIO ličnu zaradu preduzetnika % X X 10. Doprinos za zdravstveno osig. Lična zarada preduzetnika neto X X 13. Mesečni trošak poreza i doprinosa za ličnu zaradu preduzetnika X X Godišnji podaci: 14. Godišnji knjigovodstveni trošak lične zarade preduzetnika X X 15. Godišnji trošak za računovođu 16. Porez na prihod od samostalne delatnosti % 18. Procenjena godišnja maksimalna osnovica za plaćanje doprinosa u 2014. Osnovica za plaćanje doprinosa X 20. Doprinos PIO % X 21. Doprinos za zdravstveno osiguranje % X 22. Doprinos za osiguranje za slučaj nezaposlenosti % X Uporedni pregled za odlučivanje Ukupno godišnji troškovi poreza i doprinosa Godišnji trošak za računovođu Neto prihod koji ulazi u osnovicu za plaćanje godišnjeg poreza na dohodak Procenjena godišnja osnovica iznad koje se plaća godišnji porez na dohodak za 2014. Potom je potrebno izabrati pritisnuti dugme Obračunaj. U određenim slučajevima pogrešnog unosa pojaviće se poruke. U slučaju da preduzetnik obavlja delatnost iz radnog odnosa, u polja stope doprinosa za zdravstveno osiguranje i za osiguranje za slučaj nezaposlenosti potrebno je upisati 0, umesto datih vrednosti, i to u oba dela kalkulatora i gornjem i donjem. Pored zajedničkih polja koja se tiču stopa poreza i doprinosa i već su uneta potrebno je uneti mesečnu osnovicu za porez i doprinose iz rešenja Poreske uprave. Naravno potrebno je uneti i prihode, koji ne utiču na računicu, ali postoji godišnja granica prometa prihoda od 6. Ovo polje ne utiče na računanje kalkulatora, već je navedno radi preglednog upoređivanja sa preduzetnicima koji vode poslovne knjige. Preduzetnik — vodi knjige i isplaćuje ličnu zaradu preduzetnika Ovo je glavni deo kalkulatora i potrebno je uneti sva žuta polja. Iznose prihoda i rashoda možete uneti iz bilansa uspeha iz prethodne godine, ili sami proceniti na osnovu vašeg poslovanja. Iz rashoda treba izuzeti troškove doprinosa za preduzetnika, ličnu zaradu preduzetnika, kao i troškove računovođa, jer se oni unose i računaju u donjem delu kalkulatora. Imajte na umu da propisi ne priznaju sve troškove i za poreske svrhe. To je definisano za preduzetnike pored ostalih propisa : - Zakonom o porezu na dohodak građana, - Pravilnikom o poslovnim knjigama i iskazivanju finansijskog rezultata po sistemu prostog knjigovodstva, - Zakonom o računovodstvu, - Pravilnikom o načinu priznavanja, vrednovanja i prezentacije i obelodanjivanja pozicija u pojedinačnim finansijskim izveštajima mikro i drugih pravnih lica Najniža mesečna osnovica za plaćanje doprinosa se utvrđuje svaka tri meseca. Na sledećoj vezi možete Najviša mesečna osnovica za plaćanje doprinosa se menja jednom mesečno. Na sledećoj vezi možete Lična zarada preduzetnika je zapravo plata koju preduzetnik sam sebi isplaćuje, iako u smislu nije jednaka plati zaposlenog. Lična zarada preduzetnika ne može biti manja od najniže mesečne osnovice za plaćanje doprinosa, niti veća od najviše mesečne osnovice. Kao što se u kalkulatoru vidi, iz lične zarade preduzetnika se pored doprinosa plaća i porez na zaradu po stopi od 10% i na nju se primenjuje poresko oslobođenje kao i za plate zaposlenih. Poresko oslobođenje je utvrđeno Zakonom o porezu na dohodak građana, i menja se jednom godišnje. Novi iznos važi od 1. Na sledećoj vezi možete proveriti trenutni Preduzetnik koji isplaćuje ličnu zaradu preduzetnika plaća još i porez od 10% na dobit, tj. Ovde je bitno znati da se lična zarada preduzetnika priznaje kao trošak samo ukoliko je isplaćena. Pretpostavka je da preduzetnik koji vodi poslovne knjige ima računovođu, te je potrebno uneti i taj trošak u godišnjem iznosu. Takođe je pretpostavka da se trošak za računođu ne razlikuje zbog toga što preduzetnik isplaćuje ili ne isplaćuje ličnu zaradu. U ovom slučaju u prihod koji ulazi u osnovicu za plaćanje godišnjeg poreza na dohodak građana, ne ulazi iznos poreskog oslobođenja obračunat prilikom isplate lične zarade preduzetnika, što se vidi u poslednjem delu kalkulatora. Preduzetnik — vodi knjige ali ne isplaćuje ličnu zaradu preduzetnika U ovom delu kalkulatora ne treba unositi ništa. Jedino polje koje je otvoreno za unos je procenjena maksimalna godišnja osnovica za plaćanje doprinosa. To je zvanični podatak koji se objavljuje u Službenom glasniku. Ostala potrebna polja su preuzeta iz srednje kolone prihodi, rashodi, trošak za računovođu. Ono što je karakteristično za ovaj slučaj, a što proizilazi iz poreskih propisa, je to da se u rashode priznaju samo plaćeni doprinosi, ne i obračunati. To pravi računski problem u slučaju kada se u toku godine uplaćuju manje akontacije doprinosa koje se jedino priznaju kao trošak , a to onda utiče na veći iznos dobiti zbog manjih priznatih troškova. Time se stvara velika razlika između iznosa plaćenih akontacija i konačnog zaduženja. Takođe, akontacije za naredni period su veće, što dalje predstavlja finansijski pritisak na preduzetnika. Zato se može učiniti da je našem kalkulatoru netačno utvrđen iznos dobiti u polju 16. U našoj računici je pretpostavljeno da su svi socijalni doprinosi plaćeni u punom iznosu u kom su obračunati za navedenu godinu, i u tom iznosu su priznati kao trošak. Ovo je školski primer, koji je gotovo nemoguće naći u praksi, jer je za knjiženje i konačan obračun na kraju godine potrebno određeno vreme. Zaključak Svako od preduzetnika će sam a uvideti koji izbor je najpovoljniji, a može se i posavetovati sa svojim računovođom ili nekim drugim ko pruža ovakve savete. Kada nije moguće biti paušalac, u slučaju viših nivoa dobiti treba se opredeliti za isplatu lične zarade preduzetnika. U slučaju poslovanja sa gubitkom ili sa minimalnim dobitkom, isplativije je ne isplaćivati ličnu zaradu preduzetnika. Preduzetnik može da se opredeli za isplatu lične zarade do 15. Ljubiša Lazarević prvi put objavljeno 3.

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