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** Liquidaci=C3=B3n de Haberes y Derecho Laboral Aplicado.
------------------------------------------------------------
Incluye =C3=BAltimas novedades laborales de la ley 19.210
Inicia:
Lunes 1 de Setiembre de 2014.
Horario: 16:00 a 18:00 Hs
(Ver Cronograma)

Mentoring|
Comunicaci=C3=B3n en Desarrollo|
Ciudadela 1432 esc 302.

Tel.: 2900-2227


** Objetivos:
------------------------------------------------------------

- Cuales son los l=C3=ADmites y alcances de los contratos de trabajo.
- M=C3=A9todo de liquidaci=C3=B3n de Salarios y jornales / Procedimientos=
 y Ejercicios num=C3=A9ricos pr=C3=A1cticos.
- Liquidaci=C3=B3n de Feriados y descansos=2C y otros conceptos.
- Tratamiento especial de Horas Extra.
- Sueldo Anual complementario: c=C3=A1lculo y aplicaci=C3=B3n.
- Salario vacacional=2C c=C3=A1lculo de vacaciones anuales pagas.
- Indemnizaciones por despido: Normativa=2Cc=C3=A1lculo y liquidaci=C3=B3n=
=2E


** Cronograma:
------------------------------------------------------------

- Lunes 1 de Setiembre de 2014 de 16.00 a 18.00 hs.
- Lunes 8 de Setiembre de 2014 de 16.00 a 18.00 hs.
- Lunes 15 de Setiembre de 2014 de 16.00 a 18.00 hs.
- Lunes 22 de Setiembre de 2014 de 16.00 a 18.00 hs.


** Temario Detallado:
------------------------------------------------------------
1. Normativa y principales aspectos del derecho laboarl aplicable a la liq=
uidaci=C3=B3n de haberes
1.1 Derecho Laboral - Concepto. Fuentes del Derecho Laboral. Principios. D=
erecho individual y colectivo.
1.2 Contratos de Trabajo - Definici=C3=B3n. Validez. Caracteres. Forma. Pr=
ueba. Duraci=C3=B3n. Formas de extinci=C3=B3n
1.3 Nociones de Jus Variandi y Potestad disciplinaria - L=C3=ADmites Conte=
nido del contrato pasible de variaci=C3=B3n.
1.4 Jornada de Trabajo - Concepto. R=C3=A9gimen general (Industria y Comer=
cio). Descansos intermedios. Descansos semanales.

2 Metodolog=C3=ADa y gu=C3=ADa pr=C3=A1ctica para la liquidaci=C3=B3n de r=
emuneraciones
2.1 Salarios - M=C3=A9todos de fijaci=C3=B3n. Elementos. Forma de pago. De=
scuentos .Plazo de pago. Medidas de protecci=C3=B3n.
2.2 Feriados y descansos - Noci=C3=B3n. Feriados comunes y pagos. Trabajo=
 en feriados y en descansos
2.3 Horas Extras - Concepto. Remuneraci=C3=B3n. Horas extras comunes. Hora=
s extras en feriados y descansos=2C Trabajos en d=C3=ADas s=C3=A1bados. Di=
stribuci=C3=B3n de horas. Prueba de horas extras. Topes de horas extras. A=
utorizaci=C3=B3n.
2.4 Sueldo Anual Complementario - Concepto. C=C3=A1lculo. Rubros que se co=
mputan. Oportunidad del pago. Descuentos legales. Cuando no corresponde el=
 pago.
2.5 Vacaciones Anuales Pagas - Concepto. Derecho a la licencia. Faltas no=
 descontables. Duraci=C3=B3n. Antig=C3=BCedad. Convenios sobre el tema. Jo=
rnal de la licencia. C=C3=A1lculo. Pago. Licencia no gozada.
2.6 Salario Vacacional - Noci=C3=B3n. Beneficiarios. C=C3=A1lculo. Salario=
 Vacacional en licencias no gozadas. Concepto de jornal l=C3=ADquido=2C in=
cidencia del IRPF.
2.7 Indemnizaci=C3=B3n por despido - Concepto. Antig=C3=BCedad=2C base de=
 c=C3=A1lculo (para mensuales=2C jornaleros=2C etc). Distintas formas de l=
iquidaci=C3=B3n. De indemnizaci=C3=B3n por despido. Despidos Especiales. N=
otoria mala conducta.
2.8 Discusi=C3=B3n sobre casos expuestos.


** Docente: Cr. Gerardo Gervasio.
------------------------------------------------------------
- Integrante de Comisiones de Tributaria y de Consultas del Colegio de Con=
tadores del Uruguay.
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n. Encargado de la Unidad Curricular Legislaci=C3=B3n Laboral y Segurid=
ad Social / Relaciones Laborales.
- Autor de publicaciones editadas por en Centro de Estudiantes de la Facul=
tad de Ciencias Econ=C3=B3micas y de Administraci=C3=B3n=2C Colegio de con=
tadores y revistas t=C3=A9cnicas=2C sobre temas de Seg. Social=2C laborale=
s=2C tributarios=2C contables=2C etc.
- Dictado de cursos en el Colegio de Contadores del Uruguay sobre temas de=
 Seguridad Social (Materia Gravada en I. Y Comercio=2C Aportaci=C3=B3n Rur=
al=2C y Tributaci=C3=B3n en la Industria de la Construcci=C3=B3n) y Normas=
 Laborales.
- Dictado de cursos de Actualizaci=C3=B3n en Normas Laborales y Seguridad=
 Social para egresados=2C realizado por UPAE de la Facultad de Ciencias Ec=
on=C3=B3micas y de Administraci=C3=B3n.
- Profesor encargado de los cursos de Derecho Laboral y Seguridad Social e=
n la Universidad de la empresa.
- Profesor de los cursos de Posgrado en Fiscalidad y Tributaci=C3=B3n=2C d=
e la Universidad de la Empresa y de la Universidad Cat=C3=B3lica.


** Informes e Inscripciones:
------------------------------------------------------------


**
------------------------------------------------------------
Inicia: Lunes 1 de Setiembre de 2014 de 16:00 a 18:00 hs
Entrega de Certificados al Finalizar la actividad Inscripci=C3=B3n anticip=
ada:
Abonando hasta el d=C3=ADa Jueves 28 de Agosto de 2014 $2200 por Plaza.

Inscripciones generales:
Abonando a partir del d=C3=ADa Viernes 29 de Agosto de 2014 $2400 por Plaz=
a.
Instituci=C3=B3n educativa exenta de impuestos.
Las inscripciones se realizan telef=C3=B3nicamente al 2900-2227 o v=C3=ADa=
 email a mentoring@mentoring.com.uy (mailto:mentoring@mentoring.com.uy)  i=
ndicando tel=C3=A9fono para contacto.
Sal=C3=B3n del evento: Mentoring Comunicaci=C3=B3n en Desarrollo-
Ciudadela 1432 esc 302
Tel=C3=A9fono: 2900-2227.
E-mail: mentoring@mentoring.com.uy (mailto:mentoring@mentoring.com.uy)

Consulte por nuestra modalidad in-company.


Medios de Pago:
En la liquidaci=C3=B3n del IRAE: Son deducibles en un 150% de su valor rea=
l seg=C3=BAn el titulo 4 del Texto Ordenado de 1996 Ley 18083 actualizada=
 al 31/12/2008=2C Art. 23 Literal A y el Decreto 150-007 Art. 43 a 45.

Para darse de baja de esta comunicaci=C3=B3n puede escribirnos un correo c=
on el asunto
BAJA (mailto:mentoring@mentoring.com.uy?subject=3DRemover)
2014 Mentoring Comunicaci=C3=B3n en Desarrollo | Ciudadela 1432 esc 302

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lapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-=
adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #2e2a2a;bord=
er-top: 0;border-bottom: 0;">
                                        <tr>
                                            <td valign=3D"top" class=3D"he=
aderContainer" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0"=
 cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextB=
lock" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 style=3D"margin: 0px;padding:=
 0px;font-family: arial=2C sans-serif;font-size: 26px;line-height: normal;=
letter-spacing: -0.75px;text-align: center;color: #222222;background-color=
: #410505;display: block;font-style: normal;font-weight: bold;"><span styl=
e=3D"color: #FFFFFF;"><span style=3D"font-size:28px"><span style=3D"font-f=
amily:tahoma=2Cgeneva=2Csans-serif">Liquidaci=C3=B3n de Haberes y Derecho=
 Laboral Aplicado.</span></span></span></h2>

<div style=3D"text-align: center;"><span style=3D"font-size:14px"><span st=
yle=3D"color:#FFFFE0"><strong><span style=3D"font-family:arial; line-heigh=
t:normal">Incluye =C3=BAltimas novedades laborales de la ley 19.210</span>=
</strong></span></span></div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

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        </tr>
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</table></td>
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;-webkit-text-size-adjust: 100%;">
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just: 100%;-webkit-text-size-adjust: 100%;background-color: #2e2a2a;border=
-top: 0;border-bottom: 0;">
                                        <tr>
                                            <td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" ce=
llpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextBloc=
k" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspa=
ce: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"282" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td class=3D"mcnBoxedTextContentColumn" style=3D"p=
adding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 0;ms=
o-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #000000;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <strong style=3D"background-color:=
 #000000;color: #FFFFFF;font-family: helvetica;font-size: 15px;line-height=
: 22px;">Inicia:<br>
Lunes 1 de Setiembre de 2014.<br>
Horario: 16:00 a 18:00 Hs<br>
(Ver Cronograma)</strong>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

                <table align=3D"right" border=3D"0" cellpadding=3D"0" cell=
spacing=3D"0" width=3D"282" class=3D"mcnBoxedTextContentContainer" style=
=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td class=3D"mcnBoxedTextContentColumn" style=3D"p=
adding-top: 9px;padding-right: 18px;padding-bottom: 9px;padding-left: 0;ms=
o-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #000000;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <div style=3D"text-align: right;">=
<strong style=3D"background-color: #000000;color: #FFFFFF;font-family: hel=
vetica;font-size: 15px;line-height: 22px;text-align: right;">Mentoring|<br=
>
Comunicaci=C3=B3n en Desarrollo|<br>
Ciudadela 1432 esc 302.<br>
<br>
Tel.: 2900-2227</strong></div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 class=3D"null" style=3D"text-a=
lign: right;margin: 0;padding: 0;display: block;font-family: Helvetica;fon=
t-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;letter=
-spacing: -.75px;color: #404040 !important;"><img align=3D"none" height=3D=
"165" src=3D"https://gallery.mailchimp.com/29ea1f1c5600a6e4ea34dd366/image=
s/82cd477d-e5f8-4b33-a9b1-7fc153dcae65.jpg" style=3D"width: 250px;height:=
 165px;margin: 0px;float: left;border: 0;outline: none;text-decoration: no=
ne;-ms-interpolation-mode: bicubic;" width=3D"250"><span style=3D"color:#F=
FFFE0">Objetivos:</span></h2>
&nbsp;

<div style=3D"text-align: right;"><strong style=3D"background-color: #4105=
05;color: #FFFFFF;font-family: helvetica;font-size: 12px;line-height: 22px=
;">- Cuales son los l=C3=ADmites y alcances de los contratos de trabajo.<b=
r>
- M=C3=A9todo de liquidaci=C3=B3n de Salarios y jornales / Procedimientos=
 y Ejercicios num=C3=A9ricos pr=C3=A1cticos.<br>
- Liquidaci=C3=B3n de Feriados y descansos=2C y otros conceptos.<br>
- Tratamiento especial de Horas Extra.<br>
- Sueldo Anual complementario: c=C3=A1lculo y aplicaci=C3=B3n.<br>
- Salario vacacional=2C c=C3=A1lculo de vacaciones anuales pagas.<br>
- Indemnizaciones por despido: Normativa=2Cc=C3=A1lculo y liquidaci=C3=B3n=
=2E</strong></div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 class=3D"null" style=3D"text-a=
lign: center;margin: 0;padding: 0;display: block;font-family: Helvetica;fo=
nt-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;lette=
r-spacing: -.75px;color: #404040 !important;"><span style=3D"color:#FFFFE0=
">Cronograma:</span></h2>
&nbsp;

<div style=3D"text-align: center;"><strong style=3D"background-color: #410=
505;color: #FFFFFF;font-family: helvetica;font-size: 15px;line-height: 22p=
x;"><span style=3D"font-size:12px">- Lunes 1 de Setiembre de 2014 de 16.00=
 a 18.00 hs.</span></strong><br>
<strong style=3D"background-color: #410505;color: #FFFFFF;font-family: hel=
vetica;font-size: 15px;line-height: 22px;text-align: center;"><span style=
=3D"font-size:12px">- Lunes 8 de Setiembre de 2014 de 16.00 a 18.00 hs.</s=
pan></strong><br>
<strong style=3D"background-color: #410505;color: #FFFFFF;font-family: hel=
vetica;font-size: 15px;line-height: 22px;text-align: center;"><span style=
=3D"font-size:12px">- Lunes 15 de Setiembre de 2014 de 16.00 a 18.00 hs.</=
span></strong><br>
<strong style=3D"background-color: #410505;color: #FFFFFF;font-family: hel=
vetica;font-size: 15px;line-height: 22px;text-align: center;"><span style=
=3D"font-size:12px">- Lunes 22 de Setiembre de 2014 de 16.00 a 18.00 hs.</=
span></strong><br>
&nbsp;</div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Temario Detallado:</span></h2>
<br>
<strong style=3D"background-color: #410505;color: #606060;font-family: hel=
vetica;font-size: 15px;line-height: 22px;"><span style=3D"color: #FFFFE0;"=
><span style=3D"font-size:12px">1.&nbsp;Normativa y principales aspectos d=
el derecho laboarl aplicable a la liquidaci=C3=B3n de haberes</span></span=
><br>
<span style=3D"color: #FFFFFF;"><span style=3D"font-size:12px"><span style=
=3D"line-height:1.6em">1.1</span><span style=3D"line-height:1.6em">&nbsp;D=
erecho Laboral - Concepto. Fuentes del Derecho Laboral. Principios. Derech=
o individual y colectivo.</span><br>
<span style=3D"line-height:1.6em">1.2</span><span style=3D"line-height:1.6=
em">&nbsp;Contratos de Trabajo - Definici=C3=B3n. Validez. Caracteres. For=
ma. Prueba. Duraci=C3=B3n. Formas de extinci=C3=B3n</span><br>
<span style=3D"line-height:1.6em">1.3</span><span style=3D"line-height:1.6=
em">&nbsp;Nociones de Jus Variandi y Potestad disciplinaria - L=C3=ADmites=
 Contenido del contrato pasible de variaci=C3=B3n.</span><br>
<span style=3D"line-height:1.6em">1.4</span><span style=3D"line-height:1.6=
em">&nbsp;Jornada de Trabajo - Concepto. R=C3=A9gimen general (Industria y=
 Comercio). Descansos intermedios. Descansos semanales.</span></span></spa=
n><br>
<br>
<span style=3D"color: #FFFFE0;"><span style=3D"font-size:12px"><span style=
=3D"line-height:1.6em">2</span><span style=3D"line-height:1.6em">&nbsp;Met=
odolog=C3=ADa y gu=C3=ADa pr=C3=A1ctica para la liquidaci=C3=B3n de remune=
raciones</span></span></span><br>
<span style=3D"color: #FFFFFF;"><span style=3D"font-size:12px"><span style=
=3D"line-height:1.6em">2.1</span><span style=3D"line-height:1.6em">&nbsp;S=
alarios - M=C3=A9todos de fijaci=C3=B3n. Elementos. Forma de pago. Descuen=
tos .Plazo de pago. Medidas de protecci=C3=B3n.</span><br>
<span style=3D"line-height:1.6em">2.2</span><span style=3D"line-height:1.6=
em">&nbsp;Feriados y descansos - Noci=C3=B3n. Feriados comunes y pagos. Tr=
abajo en feriados y en descansos</span><br>
<span style=3D"line-height:1.6em">2.3</span><span style=3D"line-height:1.6=
em">&nbsp;Horas Extras - Concepto. Remuneraci=C3=B3n. Horas extras comunes=
=2E Horas extras en feriados y descansos=2C Trabajos en d=C3=ADas s=C3=A1bad=
os. Distribuci=C3=B3n de horas. Prueba de horas extras. Topes de horas ext=
ras. Autorizaci=C3=B3n.</span><br>
<span style=3D"line-height:1.6em">2.4</span><span style=3D"line-height:1.6=
em">&nbsp;Sueldo Anual Complementario - Concepto. C=C3=A1lculo. Rubros que=
 se computan. Oportunidad del pago. Descuentos legales. Cuando no correspo=
nde el pago.</span><br>
<span style=3D"line-height:1.6em">2.5</span><span style=3D"line-height:1.6=
em">&nbsp;Vacaciones Anuales Pagas - Concepto. Derecho a la licencia. Falt=
as no descontables. Duraci=C3=B3n. Antig=C3=BCedad. Convenios sobre el tem=
a. Jornal de la licencia. C=C3=A1lculo. Pago. Licencia no gozada.</span><b=
r>
<span style=3D"line-height:1.6em">2.6</span><span style=3D"line-height:1.6=
em">&nbsp;Salario Vacacional - Noci=C3=B3n. Beneficiarios. C=C3=A1lculo. S=
alario Vacacional en licencias no gozadas. Concepto de jornal l=C3=ADquido=
=2C incidencia del IRPF.</span><br>
<span style=3D"line-height:1.6em">2.7</span><span style=3D"line-height:1.6=
em">&nbsp;Indemnizaci=C3=B3n por despido - Concepto. Antig=C3=BCedad=2C ba=
se de c=C3=A1lculo (para mensuales=2C jornaleros=2C etc). Distintas formas=
 de liquidaci=C3=B3n. De indemnizaci=C3=B3n por despido. Despidos Especial=
es. Notoria mala conducta.</span><br>
<span style=3D"line-height:1.6em">2.8</span><span style=3D"line-height:1.6=
em">&nbsp;Discusi=C3=B3n sobre casos expuestos.</span></span></span></stro=
ng>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Docente: Cr. Gerardo Gervasio.</span></h2>
<br style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-he=
ight: 13px;background-color: #410505;">
<img align=3D"none" height=3D"60" src=3D"https://gallery.mailchimp.com/29e=
a1f1c5600a6e4ea34dd366/images/4d29a5b7-3e7e-4362-a578-480546e2cd0d.jpg" st=
yle=3D"width: 43px;height: 60px;margin: 0px;float: left;border: 0;outline:=
 none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"43"=
><br style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-h=
eight: 13px;background-color: #410505;">
<br style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-he=
ight: 13px;background-color: #410505;">
<span style=3D"color:#FFFFFF"><span style=3D"font-size:11px">- Integrante=
 de Comisiones de Tributaria y de Consultas del Colegio de Contadores del=
 Uruguay.<br>
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n. Encargado de la Unidad Curricular&nbsp;Legislaci=C3=B3n Laboral y Se=
guridad Social / Relaciones Laborales.<br>
- Autor de publicaciones editadas por en Centro de Estudiantes de la Facul=
tad de Ciencias Econ=C3=B3micas&nbsp;y de Administraci=C3=B3n=2C Colegio d=
e contadores y revistas t=C3=A9cnicas=2C sobre temas de Seg. Social=2C lab=
orales=2C&nbsp;tributarios=2C contables=2C etc.<br>
- Dictado de cursos en el Colegio de Contadores del Uruguay sobre temas de=
 Seguridad Social (Materia&nbsp;Gravada en I. Y Comercio=2C Aportaci=C3=B3=
n Rural=2C y Tributaci=C3=B3n en la Industria de la Construcci=C3=B3n) y N=
ormas&nbsp;Laborales.<br>
- Dictado de cursos de Actualizaci=C3=B3n en Normas Laborales y Seguridad=
 Social para egresados=2C realizado&nbsp;por UPAE de la Facultad de Cienci=
as Econ=C3=B3micas y de Administraci=C3=B3n.<br>
- Profesor encargado de los cursos de Derecho Laboral y Seguridad Social e=
n la Universidad de la&nbsp;empresa.<br>
- Profesor de los cursos de Posgrado en Fiscalidad y Tributaci=C3=B3n=2C d=
e la Universidad de la Empresa y de&nbsp;la Universidad Cat=C3=B3lica.</sp=
an></span>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #410808;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Informes e Inscripciones:</span></h2>

<h2 class=3D"null" style=3D"margin: 0;padding: 0;display: block;font-famil=
y: Helvetica;font-size: 26px;font-style: normal;font-weight: bold;line-hei=
ght: 125%;letter-spacing: -.75px;text-align: left;color: #404040 !importan=
t;">&nbsp;</h2>

<div><span style=3D"font-size:12px"><strong><span style=3D"color:#FFFFFF">=
Inicia: Lunes 1 de Setiembre de 2014 de 16:00 a 18:00 hs<br>
Entrega de Certificados al Finalizar la actividad</span></strong></span></=
div>

<div><span style=3D"font-size:12px"><strong><span style=3D"color:#FFA500">=
Inscripci=C3=B3n anticipada:<br>
Abonando hasta el d=C3=ADa Jueves 28 de Agosto de 2014&nbsp;$2200&nbsp;por=
 Plaza.<br>
<br>
Inscripciones generales:&nbsp;<br>
Abonando a partir del d=C3=ADa Viernes 29 de Agosto de 2014&nbsp;$2400 por=
 Plaza.</span><br>
<span style=3D"color:#FFFFFF">Instituci=C3=B3n educativa exenta de impuest=
os.<br>
Las inscripciones se realizan telef=C3=B3nicamente al 2900-2227 o v=C3=ADa=
 email a&nbsp;</span><a href=3D"mailto:mentoring@mentoring.com.uy" target=
=3D"_blank" style=3D"word-wrap: break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;color: #6DC6DD;font-weight: normal;text-decorat=
ion: underline;"><span style=3D"color:#FFFFFF">mentoring@mentoring.com.uy<=
/span></a><span style=3D"color:#FFFFFF">&nbsp;indicando tel=C3=A9fono para=
 contacto.&nbsp;<br>
Sal=C3=B3n del evento: Mentoring&nbsp;Comunicaci=C3=B3n en Desarrollo-<br>
Ciudadela 1432 esc 302<br>
Tel=C3=A9fono: 2900-2227.<br>
E-mail:&nbsp;</span><a href=3D"mailto:mentoring@mentoring.com.uy" rel=3D"n=
ofollow" target=3D"_blank" style=3D"word-wrap: break-word;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;color: #6DC6DD;font-weight: norm=
al;text-decoration: underline;"><span style=3D"color:#FFFFFF">mentoring@me=
ntoring.com.uy</span></a><br>
<br>
<span style=3D"color:#FFFFFF">Consulte por nuestra modalidad in-company.</=
span></strong></span><br>
&nbsp;</div>

<div style=3D"text-align: center;">&nbsp;</div>

<div style=3D"text-align: center;"><span style=3D"font-size:12px"><strong>=
<span style=3D"color:#FFFFFF">Medios de Pago:</span></strong></span><br>
<img align=3D"none" height=3D"34" src=3D"https://gallery.mailchimp.com/29e=
a1f1c5600a6e4ea34dd366/images/1b700eec-9d63-4205-853e-87ac8050c39c.jpg" st=
yle=3D"width: 430px;height: 34px;margin: 0px;border: 0;outline: none;text-=
decoration: none;-ms-interpolation-mode: bicubic;" width=3D"430"></div>

<div style=3D"text-align: center;"><span style=3D"font-size:11px"><span st=
yle=3D"color:#FFFFFF">En la liquidaci=C3=B3n del IRAE: Son deducibles en u=
n 150% de su valor real seg=C3=BAn el titulo 4 del Texto Ordenado de 1996=
 Ley 18083 actualizada al 31/12/2008=2C Art. 23 Literal A y el Decreto 150=
-007 Art. 43 a 45.&nbsp;<br>
<br>
Para darse de baja de esta comunicaci=C3=B3n puede escribirnos un correo c=
on el asunto</span><a href=3D"mailto:mentoring@mentoring.com.uy?subject=3D=
Remover" target=3D"_blank" style=3D"word-wrap: break-word;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;color: #6DC6DD;font-weight: norm=
al;text-decoration: underline;"><span style=3D"color:#FFFFFF">&nbsp;BAJA</=
span></a><br>
<span style=3D"color:#FFFFFF">2014 Mentoring Comunicaci=C3=B3n en Desarrol=
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