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GLOSSARY OF TECHNICAL TERMS

Affiliation Documents: Those that the General Treasury of the Social Security facilitates to every protected subject when he or she gets affiliated to the system and that gives him or her the member condition. It has efficiency with all the managing entities and is permanent. Apart from the member personal information it contains the number of his or her identity card and the affiliation number that the General Treasury of the Social Security assigns him or her, unique and lifelong.

Affiliation number: the number the General Treasury of the Social Security assigns to the worker, when it is the first time he or she is inscribed in the Social Security. It is lifelong and unique for the whole system.

Affiliation: administrative act of the General Treasury of the Social Security with which a protected subject is incorporated to the System of Social Security, and he or she obtains rights and responsibilities with it. Generally, the employer requests it for the workers and the self-employed person does it for himself. An affiliation number is given to them, which is lifelong and unique for the whole System.

Amortization: accountant representation of the depreciation of the fixed assets in the productive process.

Annoying, unhealthy, harmful and dangerous industries:

Annoying: they represent a annoyance for the noises and vibrations they produce, for the fumes, gases, odours and suspended powders or substances they get rid of.

Assets: set of goods and collection rights that can be valuated in money owned by a company. Part of the Balance that gathers the whole investment carried out by the company. There are fixed assets and circulating assets.

Balance sheet: accounting state that reflects the patrimonial situation of the company at a certain time. It consists of the Assets and Liabilities.

Bankruptcy: legal state of a company that cannot fulfil its obligations because the debts are bigger than the assets; this leads to a judicial situation for the liquidation of the patrimony and the sharing of the latter among the creditors.

Beneficiary: the individual or legal entity holder of the indemnity right.

Bonuses and reductions of the contributions: measures to favour the employment of certain groups (work integration of handicapped people, workers who are more than 45, permanent disabled persons, relief contract, partial retirement contract, practices contracts and training contracts, for young people) or to favour plans of industrial restructuring or reindustrialisation.

Brainstorming: technique that promotes creativity encouraging the generation of ideas through a dialogue without criticism.

Businessman: every individual or legal entity, public or private or entity without legal personality, although it is a non-profit activity to which they give service, as self-employed workers, the people included in the range of application of any rule of the Social Security, as well as the people that own the houses where the servants work.

Cadastre: the rustic and urban estates of a place.

Cash flow: collection of resources generated by a company during a certain period of time. The sum of the benefits and the amortizations.

Centralized payment: authorisation that the General Treasury of the Social Security gives to companies that have work centres in several provinces so that they do only one contribution liquidation.

Cheque: means of payment, generally from the bank, which is a payment authorisation that the client (drawer) does to the Bank (drawee) for a certain person (drawee or holder). It presupposes the existence of available funds of the drawer.

Circulating assets: set of goods and collection rights that can be valuated in money, owned by the company during a certain period of time, generally, not more than one year. They are consumed or realized through the productive process. It consists of: stocks, realizable and available.

Collaboration in the management: it is the participation in the management of the businessmen either compulsory, like for the representative payment of certain benefits (Labour Transitory disability, Partial Unemployment, etc.), either voluntary, like Accidents at Work and Occupational disease by the Mutual (associations of businessmen), either the participation of businessmen who want to assume the sanitary assistance and the labour transitory disability and are authorized to fulfil the established requirements.

Collection: Financial activity by which the general treasury of the social security carries out the liquidation of the social security contributions in the authorized offices through the presentation of the contribution documents and the payment or collection of the debt that these models present as liquid.

Collective agreements: agreements signed between the workers representatives and the managers, to establish the work conditions and the labour peace.

Collective conflicts at work: they are promoted by the workers representatives or by the businessmen and aim at the conflict resolution that has consequences on the workers general interests.

Collective negotiation: the working conditions in the companies are agreed and stipulated through the negotiation of the interested parts, i.e., the workers and the employers via their representatives, and it is called collective negotiation, which aim is to regulate the quoted working conditions.

Company deed: the partners write it and it includes the constitution agreements and the Memorandum and Articles of the company.

Company Registration: administrative act by which the General Treasury of the Social Security solicited by a manager carries out the registration in its system, that will be valid during the existence of the individual or the legal entity. After, the General Treasury gives the code of the contribution account for its numerical identification.

Compulsion surcharge: This applied to the resources of the social security system paid after the expedition of the certification of overdraft. It is compatible with the delay surcharge.

Conciliation Act: it is a previous requirement for the processing of most of the procedures before the Social Court, in which the contenders can reach an agreement.

Contribution Account code: numerical code that the General Treasury of the Social Security assigns to businessmen and other subjects responsible for the payment of contributions to the Social Security System that corresponds with the former employer and registration numbers.

Contribution bases normalisation: operation by virtue of which the contribution bases to the General Rule adapt to the closest 10 multiple, if it is a daily base and to the 300 multiple if it is a monthly base. If the real base would be at the same distance of the two multiple, it will then adapt to the inferior multiple, and then the normalisation does not fit when the amount of the contribution base coincides or must coincide with that of the minimum or maximum base.

Contribution Bases: the amounts to determine the contribution to the Social Security that the responsible subjects pay to the system and their principal economic resource.

Contribution documents: forms edited by the General Treasury of the Social Security and approved and published by means of resolutions of the General Direction for planning and economic arrangement of the Social Security, which aims at determining and paying the debts that are established between the responsible subjects and the General Treasury of the Social Security.

Contribution for real days: contribution to the Special Agrarian System that carry out the businessmen who hire workers for agrarian labours, ant that consists of a fixed annual percentage that is applied to the contribution base for any day they work.

Contribution for theoretical days: managerial contribution to the Special Agrarian System that carry out all the agrarian businessmen, either they have or not the condition of self-employed people. It is calculated depending on the theoretical working days of the land estates according to the information elaborated by the Services of the Cadastre and Agriculture is distributed between the passive subjects of the Land tax. The fact that the owner uses or not exterior manpower has no consequence on it.

Contribution Group: the 11 groups established in the decree 56/1963, of January the 17, in which are classified for the contribution to the Social Security, the existing professional categories in the different work regulations, the comparison done by means of order of 25-6-63. The groups 1 to 7 include the monthly contribution bases and the 8 to 11 the daily contribution bases. Spain

Contribution rate: percentage applied to the contribution bases in order to get the sum of the contributions for the social security, that is fixed every year by the Ministry for Work and Social Security. For the wageworkers, the contribution rate is distributed between the worker and the employer, except the premiums for accident at work and professional diseases.

Contribution: financial activity by virtue of which an economic contribution is carried out by the obliged subjects to of Social Security System. It consists of the determination of the debt of the obliged subjects carried out by means of acts and calculations that have nothing to do with the General Treasury of the Social Security, although it is mainly carried out with the forms it edits and realized in accordance with the regulation of the Ministry of Work and Social Security. Its basic elements are the contribution base, the type of contribution and the amount of the contribution.

Contributions: amount of money that the subjects monthly pay to the General Treasury of the Social Security. The contribution is the result of the type of contribution applied to the contribution base, according to the regulation applicable in every moment. In the General System and in those jobs for managers, the contribution generally includes the contribution of the businessmen and workers. In case of self-employed workers they must pay the whole contribution.

Contributory unemployment benefit: the money the unemployed get if they comply with some contribution requirements of the Social Security.

Cooperative societies of associate work: they are entities constituted by individuals to realize an activity and whose purpose is to provide jobs to the partners to produce jointly.

Credit: contract by means of which a financial institution gives the beneficiary an amount of money to use it up to a given limit and in a given term.

Current liabilities: payment liabilities that must be paid before a year.

Dangerous: those aimed at manufacturing, manipulating, selling or stocking products that can originate serious risks of explosions, combustions, radiations or other important for people and goods. In any case, its location will depend on the rules of the correspondent council.

Delay surcharge: This applied to the resources of the social security system paid out of the time limit for collection established by law, but before the expedition of the certification of overdraft.

Delphi Method: technique that promotes creativity by means of the use of anonymous judgments about the ideas to reach a decision by consensus.

Deposits: money paid as a guarantee of the fulfilment of an obligation (contracts, rent ...)

Depreciation: decrease of the value of the goods of a company. It also refers to the decrease of the value of a currency in relation with others on the money market.

Devaluation: reduction of the official value of a currency with regard to other currencies.

Diagnosis: stage of the consultancy in which the current situation of an organization, of a group or of a person is described, without being evaluated.

Diagram of cause and effect: diagram used to organize and show the possible causes of a problem or circumstance.

Discount: contract in which a bank acquires documents that it can deduct (bank drafts, IOU, receipt, cheque...) of a company, receiving from it an interest for the quantities it advances.

Discrimination: negative unjustifiable conduct towards a group or its members.

Economy of scale: Decrease of the costs produced by the increase of the volume. The more units they produce, the less cost they have.

Effective: it refers to the achievement of the aims in the established times.

Efficacy: ability to determine the suitable aims; to do what is indicated

Efficiency: ability to reduce to the maximum the resources to reach the aims of the organization. To do the things well.

Empirical experience: Experience acquired through work, without using theoretical or technical knowledge. It uses the system of tests and mistakes.

Employer number: former designation of the current contribution account code.

Employer’s Mutual for Accidents at Work: non-profit entities whose objective is to facilitate efficient services to the insured workers, within as strict use of its resources and integrating the managers and workers. They give a wide range of medical and assistance services and establish the premiums in function of the accident risks for the worker.

Entrepreneur: the initiator of a new company or a new organization for this company.

Environment: physical and social context in which a system works (organization, person or group).

Environment: set of elements that surrounds an organization. Institutions or external forces to the organization that have power to affect its efficiency.

Epigraph: ordinal Number that in the rate of premiums of accidents at work and occupational diseases is applied to each job description in the different economic activities simultaneously and indicate the percentages of application to the contribution base of accident at work and occupational disease for the calculation of the premiums or quotas.

Ergonomics: study of the human interactions with tasks, equipment, tools and the environment

Ethics: principles that distinguish the correct behaviour and the incorrect one. Discipline that refers to the good and the evil, to the correct attitudes and the incorrect ones.

Evaluation of performance: systematic action to evaluate the conduct and the work of a person with regard to his or her responsibilities.

Exchange rate: equivalence between two currencies that is reckoned with the number of monetary units of a country that it is necessary to give in order to get monetary unit in the other country.

Financial structure: distribution and composition of the different financing sources that uses a company.

Financing: to provide the company with the adapted funds, in order that it has the necessary economic resources for its investment needs, in the right moment and with the smallest cost.

First industrial revolution: from 1780 to 1860, coal and iron revolution;

First registration: the first relation of a worker with the Social Security System.

Fixed assets: set of goods and rights that can be valuated in money owned by the company, during more than one year, and that remain in the company during the productive process. It consists of: fixed material assets, fixed immaterial assets and fixed financial assets.

Formal Organisation: division of the rational work, by means of the differentiation and integration, according to some established criterion for those who take decisions.

Franchise: the quantity expressly agreed in the particular conditions of the insurance policy that will be deduced from the indemnification that corresponds in every disaster.

Full discharge: receipt that signs the collector of the indemnification by the insurer because of a disaster in which he or she recognizes that the obligations that were the insurer’s have been completely paid off.

Goodwill: value of the intangible assets of a company, like its position in the market, its clientele, its corporative name, etc.

Gross National Product: Sum of the value of all the final goods and services produced in a country during a year.

Guarantee: guarantee or deposit for which a person or company is co-responsible for the payment of a debt of somebody else.

Halo Effect: when the interviewer permits that a singular out-standing characteristic dominates the judgment on other features. Make a general impression of a person only on one characteristic of his or her personality.

Harmful: those that can damage the agrarian, forest, cattle or fish-farming wealth.

Homeostasis: characteristic by means of which a system that is in constant movement tends to look for balance in its different levels.

Html: language to create documents on the Internet.

Human Ability: ability and criterion to work with other people, to understand their attitudes and motivations.

Human relationships: actions and attitudes that are the results of the contacts among groups and people.

Hypothesis: comparable proposition that describes the relation that can exist between two events.

Identification number: the number the General Treasury of the Social Security assigns in the Special Rule of workers and self-employed people to its affiliate, in the province and for the numerical control of their contributions. There is also an identification number for each work centre.

Illiquid assets: short-term goods and rights of the company assets that do not belong neither to the stocks nor to the available assets. They are the clients, the commercial effects to be deducted, the advances of the clients, the clients who seem they are not going to pay, all the debtors and their provisions for traffic operations.

ILO: International Labour Organization. Institution to promote the most adequate protection measures for the worker and to watch over the correct application of the social rules in every affiliate country.

Index-linked minimum growth wage: this determined by the government every year according to the workers rule. It applies to all the activities, making no distinction between male and female. However, there is a distinction between the people aged 18 or more and those under 18. It corresponds to the minimum contribution to social security.

Industrial ecology: it analyses the relationship -products-industrial waste- environment.

Informal Organisation: the “organisation” that spontaneously and naturally emerges among the people who have a position in the formal organisation.

Initial expenses and launching: necessary expenses until the company initiates the productive activity: Solicitors’ honorarium, Legal rates (public deed), Tax on economic activities, Elaboration of transactions and viability studies, Opening registration, Advertising and launching

Inscription number: the number the General Treasury of the Social Security assigns to the employer when he enters the system. Now it is called the contribution account code.

Insured subject: the individual or legal entity, who owns the insurance.

Insurer: the legal entity that assumes the risk of the insurance contract.

Internet: computer network, composed by big formal networks and even informal networks, opened to anyone.

Interventions: means that uses the organisational consultant to boost the planned changes programs.

ISO-9000 Norm: norm approved by COVENIN on the 24th of January of 1990, and that refers to quantitative method to determine the capacity of a company to constantly manufacture quality products.

Joint venture: company whose shareholders are two or more independent firms that join in the company with a certain objective.

Labour market: geographical area in which employees are hired for a job.

Land registry: a place where the new land and town properties are registered and the change of property of real estate and land and town properties for the last will, acts or contracts with a price, or acts or contracts with no price. The real rights on real estate and those of mortgage.

Legislation for short-time working and lay-offs: administrative work procedures that suspend or extinguish the labour relations, guaranteeing the rights of the workers.

Liable Subject: individual or legal entity who is obliged by the regulations to pay in money the contributions of the Social Security.

Liquid assets: countable balance of the items of the Savings Banks and Banks, both in Euros and a foreign currency.

Loan: financial operation by means of which a financial entity gives a certain amount of money to the beneficiary, who is obliged to pay it back, and to pay an additional sum as interests, in established fees and terms.

Lock-out: it is the closing of the work centre by the manager, in case of strike or any other modality of collective irregularity at work, when there is danger of violence for people or serious damage of the installations, illegal occupation of the centre or irregularities at work that avoid a normal production process.

Management: process of directing and influencing the activities of the members of the organization related to the tasks.

Management: process undertaken by one or more people to coordinate the labour activities of other individuals.

Manager: staff of an organization that has the authority to take decisions.

Managerial Associations: the businessmen can associate constituting federations and confederations that aim at the representation with the institutions to defend the general interests of the businessmen.

Market Study: it is the design, compilation and systematic analysis of information related to the characteristics of a specific market.

Message: communication to the General Treasury of the Social Security by a protected subject to establish, stop or change his or her relationship with the Social Security System. There is always an official form established and edited by the General Treasury of the Social Security.

Mission: purpose, finality that pursues permanently or almost permanently an organisation, an area or a department. Raison d’être of an organisation.

Model: abstraction from the reality, simplified representation of some phenomena of the real world.

Moonlighting: the worker carries out his or her activity in two or more companies of the General System. It must be told to the General Treasury of the Social Security so that it does the distribution of the contribution base among the companies.

Mortgage: charge on a real property, for which the mortgage good answers for the payment of a debt previously fixed. The mortgage must appear in public deed and be registered in the Real Estate Register.

Multiactivity: situation of the worker who carries out his or her work into two or more activities that obliges him to contribute to several Social Security Systems; it is then necessary to see if he or she has all the requirements for each system.

Need to succeed: psychological state of a person that induces him or her to reach successful goals.

Needs hierarchy: motivational theory developed by Abraham Maslow

Negotiation: interactive process by means of which two or more actors in an interdependent situation and with interests in the conflict look for the maximisation of their individual benefits through an agreement.

Norms: rules for the accepted and expected conduct. Acceptable conduct standards in a group and shared by all its members.

Null and void dismissal: when the businessman has not fulfilled the requirements ad solemnitatem of the written communication of the dismissal, the letter of dismissal, in which he or she points out the causes, the date, the dismissal is declared null and void. It can also be declared null and void, if the businessman dismisses a worker who has suspended the labour relation for legal reasons and there is no reason for dismissal. The following are null and void: the verbal dismissal, the written insufficient communication, the extinctive decision that is not communicated by a letter, the fact of not readmitting a worker after a disease or after the military service, the denial to re-admit after a leave of absence.

Obliged subject: individual or legal entity who has some liabilities imposed by the regulations as to ask for the affiliation and to communicate the registrations and leaves and to make the contributions to the Social Security System.

Occupational invalidity: the situation when the worker has used up the maximum period for transitory working incapacity and still needs to receive health assistance, since he or she is not able to work. It is a cause for the suspension of the contract, and the manager is not obliged to contributing to the Social Security, and advising to the latter.

Occupational Safety and Health Administration: it is an organism of the Public Administration that has to control the fulfilment and application of the regulations in force on the subject of work conditions, employment, Social Security and Security and Hygiene at work.

Official registration: a consequence of a factory inspectorate.

Organisation: process to “repair” the structure of a company and to coordinate its managerial methods and use of the resources to reach its objectives. It is a relatively stable group of people in a structured system that evolves whose coordinated efforts aims at reaching objectives in a dynamic atmosphere.

Organisational Differentiation: degree of difference between the units of the organization due to the specialization of its staff in functions and specific tasks.

Organization chart: diagram of the formal structure of a company; it indicates the different posts, departments, hierarchy and support and dependence relationships that exist among them.

Outsourcing: to improve the competence by hiring other specialized companies services that are in processes that are not directly linked to the company nature.

Overdraft Certification: document sent by the Provincial Directions of the General Treasury of the Social Security that constitutes the only executive sufficient document to initiate with no other exigency or authorization the compulsory procedure, with the same executive force as a judgment against the goods and rights of the debtors.

Overtime: working hours done in addition to the maximum duration of the ordinary day.

Paid leaves: after having justified it and told it, the worker will have the right to leave his workplace and to be paid in certain moments exposed in the laws or in the Collective Agreement.

Patrimony (or Net Patrimony): difference between all the goods and rights of the company (assets) and its liabilities.

Perception: mental and cognitive process that enables us to interpret and understand what surrounds us. Process by which the individual organizes abundant information (stimulus) according to significant steps.

Permanent invalidity: the situation when the worker after having done the medical treatment still has definitive consequences on his health that diminish or cancel his or her working capacity.

Personal resources: cash and non-cash contributions of the promoters, personal savings, indemnifications for dismissals or work regulation proceedings, relatives or friends help, establishment, vehicles, etc.

Planning: to establish objectives and adapted actions before setting up the action.

Policies: guides to orientate to action; criterions or general lines to follow when making a decision, about some iterative problems in a company environment.

Postponement or instalment: discretionary administrative resolution urged by a responsible subject for whom the General Treasury of the Social Security can grant the postponement or instalment of any type of liabilities with the Managing Entities or Common Services of the Social Security, except the contributions for Accidents at Work and Occupational disease in any case and the ones contributed by the workers when the manager is the subject responsible for the payment. It is an ordinary postponement when the responsible subject cannot carry out the payment in the established period of time and an extraordinary postponement in any other circumstance.

Power: ability to punish or recompense without any authority. Capacity to affect the behaviour of other people, with or without their consent.

Premium: this is the price of the insurance. The receipt must also indicate the extra charges and taxes that are compulsory.

Profit and loss account: financial state that includes the set of income and expenses as a consequence of the operations that realizes the company during a certain period of time; the result is the difference between both. It is also named Results Account.

Proper dismissal: the businessman has demonstrated the non-fulfilment of the labour duties of the worker according to his or her contract; it gives a motive and a reason for dismissal.

Property Transfer Rights / Patents and marks: amounts of money paid for the rights of renting some places (this investment is not amortized), and the amounts for patenting or registering a trademark and / or trade name, etc.

Protected Subject: every individual that is carrying out an activity by which he or she is included in the Social Security System.

Protest: act by means of which a Solicitor certificate the non-payment of a document once it has expired; the initial holder can then initiate executive proceedings against the other person.

Radically void dismissal: for special circumstances, it must be obeyed with regard to the law, that is to say, without any possibility of rectification or indemnification substitute of the readmission.

Range of application: the subjective area of the Social Security System. With the final goal that establishes the article 41 of the Constitution of * ... public rules of Social Security for all the citizens ...) * the current Social Security System delimits the field of application of those who realize a professional activity in a series of systems. The General Systems, which include the self-employed people or assimilated of the different branches of the economic activity, temporary, seasonal or fixed, the discontinuous work and home workers, no matter their professional category and their wages, except that they carry out an activity that leads to their incorporation to the following Special Systems, even the self-employed people: Agrarian, Workers of the See, For the Mining industry of the Coal, For home workers, For self-employed people. Likewise, the subjective area spreads, in the not contributory modality, in accordance with the Law 26/1990 of December 20.

Registration book: it is a compulsory book in every work centre and all the workers must be inscribed when they begin their activity.

Registration: communication to the General Treasury of the Social Security that a worker has begun to work and that he or she has become a protected subject of the System of the Social Security.

Registries: Public offices where it is necessary to register in order to carry out managerial activities or for the sale of certain products.

Regulations: compulsory norms in order to realise a certain activity. As an example we can indicate that there are technical sanitary norms, for products homologation, for quality, for labelling and packing, etc.

Representative: person who has the faculty to represent another person and binding on the acts realized in his or her name, with the limitations established by the own power.

Reserves: part of the benefits generated by a company that have not been shared among the shareholders.

Role: a collection of expected attitudes for a person with a specific status in the social unit.

Sale Contract: the seller must deliver a certain good and the buyer must pay a certain price in money or sign that represents it.

Sanction: it is the penalty imposed by the manager, graduated according to the seriousness of the infraction carried out by the workers; it is always reviewable with the work tribunal. The sanction of the serious and very serious misdemeanours requires the written communication to the worker.

Second industrial revolution: from 1860 to 1914, steel and electricity revolution

Security and hygiene at work: this is one of the rights of the workers recognized by the laws. In the workers’ rule the right to an adequate security and hygiene policy is declared (and in the article 19, the right to a efficient protection on the subject of security and hygiene).

Self-employed person: self-employed worker, older than 18, who habitually, personally and directly carries out a lucrative economic activity, in the national territory, with no work contract and although he or she hires other people; this activity obliges him to pay a contribution for Social Security in the special category of self-employed people.

Self-financing: funds generated by the own company as a result of its activity. It consists of the benefits that were not distributed, the reserves, provisions and amortizations.

Selfishness: the motivation (supposedly underlying in any behaviour) to increase the self well being. Opposed to altruism.

Sensitisation Training: technique designed to become aware of ourselves and of our impact on other people.

Servants: workers that in a national territory give exclusively domestic services for one o more families, and get paid for it.

Site: urban plot of land adequate to build something.

Situational theory: thinking school that has its fundaments on two premises: a- there is no unique best way to organise something; b- no organising way is always effective. This implies that there are no universal rules to take managerial decisions; the most important is to analyse the pertinent variables en each situation.

Social security: it is the system by which the Spanish State guarantees to its citizens who through their activities are included in this field of application or for the relatives who would be in charge of these citizens the adequate protection in the contingencies and situations defined in the laws and regulations which complement it or develop it. It is also for the level of life elevation in the sanitary, economic and cultural orders (art. 2 1ss-Spain)

Special systems: expression that is used to designate within the general system the variations in the established commons rules for affiliation and collection to some given companies because of the peculiarity of their economic activities (fruits and vegetables, pitch-industry, extraordinary hotel business services, industry of vegetable tinned and handling and packaging of fresh tomato).

Stereotype: belief on the personal attributes by a group of people. The stereotypes may be too widespread, vague and resistant to the new information.

Stock: set of stocks of a company, that are its raw material, other procurements, ongoing products, finished products, waste, recycled material and its endowments for the depreciation of the stocks.

Strategic planning: process in which the managers of the company think over the future of the company, following a systematic and coordinated way, establish objectives, select alternatives and define long-term action programs.

Strategy: scheme that contains the determination of the long-term aims or intentions of a company and the action to follow. It is a way of organizing the resources.

Stress: Physical and mental state caused by a threat of danger perceived by the person (physical or emotional) and the pressure to eliminate it.

Strike: when workers stop doing their work for a period of time; it is generally collective and agreed.

Subventions: subventions received from non-profit public entities, foundations and associations materialized at the time they initiate the activity, aimed at investing in the company.

Successive registration: whenever the worker begins a new labour activity

Suspension of payments: situation in which the company, even if it has more assets than liabilities, cannot pay its payment obligation, because it lacks liquidity, and they must reach an agreement with the creditors for their deferment.

Suspension of the labour contract: it is the temporal interruption of the labour contract without being broken the contract between the company and the worker.

System: set of parts that operate interdependently to achieve some common goals.

T.A.E. (Tasa Anual de Equivalencia; Annual Equivalence Rate): this is the interest rate that expresses the real financial cost of a financial operation. It is reckoned from the nominal interest rate and its annual accruals.

Tax identification number: the correspondent State Delegation grants it to the company, and it permits the Administration to control the fiscal liabilities of the businesses. To get it, the company must present a registration document, a copy of the deed, and a certificate of the registration in the Trade Register.

Tax offices: the financial entities, Post offices and others organisms or authorized agents by the Ministry of Work and Social Security for the recovery of the Social Security System resources and their posterior deposit in the General Treasury of the Social Security. They are mainly the banks and Saving Banks for the contributions recovery.

Tax on companies: It is a direct tax that burdens with taxes the net yields of the economic developments, as well as the variations in the value of its patrimony. It is annually earned.

Tax on economic activities: It is a royal direct tax for the exercise on the national territory of managerial activities (such as: agrarian, cattle, forest, fishing, industrial, commercial of services and miners); professional or artistic; carried out or not in a certain place and specified or not in the tax rates.

Tax on patrimonial transmissions and juridical deeds: It is an indirect tax that burdens with taxes the patrimonial compulsory transmissions, the companies operations and the deeds. Among the companies operations, we find the tax of the company creation.

Technical skill: necessary knowledge, methods, techniques and equipments for the accomplishment of specific tasks in accordance with the instruction, experience and education.

Technology platforms: they refer to the hardware client/server required to give support to the applications of the technology of information.

Teleconference: group of people who interact through video and audio with images.

Teleworking: working on the distance.

Temporary work incapacity: this is the situation of the temporary incapacitated workers to go to work, while they receive health assistance. During this time, the manager must pay for the contributions to the Social Security, and the work contract is suspended. The worker perceives a subsidy, which in many collective agreements is completed by the company.

Theory: this is a systematic explanation of the facts that are being observer and linked laws with regards to a particular aspect of life.

Trade register: this that refers to the business operations as the creation, modification or liquidation of Societies and their legal and juridical situations.

Trade-union section of the company: this is the internal group in the company that is composed of the affiliated workers in the same trade-union and as laid down in the rules of the trade-union (art. 80).

Trial period: a period of time, at the beginning of the work relationship whose length is fixed in the Collective Agreements, or will last 6 months maximum for the technicians with a degree, 2 months for the remainder; each part will have the right to end this relationship without any motive and forewarning.

Unemployment benefit: this is what the unemployed workers with no right to the , but only they have certain requirements.

Unfair dismissal: when the businessman has not demonstrated that the worker has made the mistakes he says or that these mistakes are not important enough to declare the proper dismissal. In the unfair dismissal, the businessman can re-admit the worker with the same conditions that he had before the dismissal or he can indemnify him with an amount equivalent to forty-five days wages per year of service.

Unhealthy: loosening or evacuation of products that may be directly or indirectly harmful for human health.

Values: collection of long convictions that has a person; the type of behaviour that goes along with them, and the importance of these convictions for that person.

Videoconference: sort of conference that permits personal interaction thanks to video face to face. Professional or managerial technology that introduces cameras.

Virtual Organisation: concept that refers to a group of independent companies or individuals connected by means of information technology.

Vision: Clear perception of a company future.

Wage guaranty fund: it is a public organisation, which guarantees to the workers the perception of wages and indemnifications for extinction of the labour relation, in case the company does not pay them, in accordance to some set of norms or maximum.

Website: set of web pages that form a unique unity.

Work committee: it is the representative and collegiate organ of the set of the workers in the company or work centre of 50 or more fixed workers (art. 63 ET-Spain).

Work Group: organized group of workers that are responsible for a result.

Work planning: the distribution of the working days during the year in accordance with the maximum legal day or agreed in Collective Agreement; the company must elaborate it annually, and expose a copy in a visible place in every work centre.

Worker-owned limited company: commercial corporations whose share stock must belong above all to the staff hired indefinitely and full time.

Working balance: part of the current assets financed with permanent resources.

Working day: its maximum duration is from 35 to 40 hours a week, 9 hours a day as a general rule, and the breaks per week must be one uninterrupted day an a half minimum; the daily break in a non-stop working day must be at least 15 minutes and in a split shift, the break must be at least one interrupted hour, with a minimum resting period between two shifts of 12 hours.

WWW: Set of "sites" of the world present on the Internet. It is also called “web", that is the abbreviation for "world wide web".

Y Theory: the supposition that workers like to work, are creative, want to have responsibilities and can self-manage.

Z Theory: managerial philosophy about the human resources, that focuses on the employee’s participation.

Glossary of technical terms