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                                                                </tr><tr><td>Soluciones Gerenciales le Invita a nuestra Certificación: Especialista en Planilla</td>
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                                                                                        </tr></tbody></table><table align="right" border="0" cellpadding="0" cellspacing="0" class="slogan" width="280"><tbody><tr><td height="5">Teléfonos:507- 3985092 sino logra ser atendido puede llamar también al 507-8335786</td>
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                                                                                        </tr><tr><td align="left" style="font-family: 'century gothic', Arial, sans-serif; font-size:30px; color:#3b3b3b;">Especialista en Planilla</td>
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                                                                                                                </tr><tr><td style="font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#ffffff; line-height:36px;">Obtén la herramientas necesarias para ser un especialista en planilla</td>
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                                                                        <dl><dt style="font-weight: normal;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><b>MODULO 1: INTENSIVO PARA PLANILLEROS</b></span></span></dt>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span class="modulo_fecha" style="font-weight: normal;"><b>Fecha: 21-07-2017 y 22-07-2017</b></span><br><span class="horario">Horario: 16 horas academicas (1:30 pm a 6:30 pm)</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: bold;">Rose Molina</span></span></span></dd>
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                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><font style="font-weight: bold;">Contenido:</font></span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">1. Concepto de salario para Mitradel, CSS </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">2. Normas protectoras de Salario según el Código de trabajo</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">3. Régimen de seguridad social</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">4. El Contrato de Trabajo.</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5. Salario Mínimo.</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">6. Descuentos y Retenciones permitidas sobre el salario.</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">7. Incapacidades, Ausencias y Permisos.</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">8. Calculo de Horas Extras</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">9. Liquidaciones Laborales</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">10. Introducción a SIPE</span></span></div>

                                                                                <div style="font-size: 13.3333px;"> </div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><font style="font-weight: bold;">Armando Avendaño</font></span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><font style="font-weight: bold;">Aplicación Correcta del código de Trabajo</font></span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><font style="font-weight: bold;">Contenido:</font></span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">1. La Relación De Trabajo. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">2. Los Sujetos De La Relación De Trabajo. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">3. El Contrato De Trabajo. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">3.1. Características Principales. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">-dependencia Económica. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">-subordinación Jurídica. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">4. Por qué debemos celebrar un contrato de trabajo. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5. Tipos De Contratos. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5.1. Contratos Definidos. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5.2. Contratos Indefinidos. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5.3. Contratos Por Obra. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">6. Formas De Contrato De Trabajo. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">6.1. Período Probatorio. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">6.2. La Movilidad, Elementos Esenciales. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">7. Contratistas y Sub-Contratistas. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">8. ¿Cuándo Se Requiere La Aprobación oficial de un contrato de trabajo? </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">9. Causas De Terminación de la relación laboral</span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">10. Relación De Trabajo Vs Servicio Profesional. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">11. Derechos Y Obligaciones De Los trabajadores y empleadores. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">12. Las Sanciones Disciplinarias. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13. Aplicación Para Terminar La Relación Laboral. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1. Los Despidos. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.1. Injustificados. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.2. Justificados. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.2.1. Causas Justas De Despido. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.2.1.1. Disciplinarias. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.2.1.2. No Imputables. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.1.2.1.3. Económicas. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.2. Indemnización Y Reintegros. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.3. Cómo Redactar Una Carta De Despido. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">13.4. Estructura De La Notificación De Despido. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">14. Las Renuncias. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">14.1. Cómo Redactar Las Cartas De renuncia. </span></span></div>

                                                                                <div style="font-size: 13.3333px;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">15. El Mutuo Acuerdo.</span></span></div>
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                                                                                <dt style="font-weight: normal;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><b>MODULO 2: PLANILLA 100% PRÁCTICO</b></span></span></dt>
                                                                                <dd style="font-weight: normal;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span class="modulo_fecha"><b>Fecha: 28-07-2017 </b></span><br><span class="horario">Horario: 8:30 am a 1:30 pm</span></span></span></dd>
                                                                                <dd><br><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: bold;">Requisitos: Llevar computador el día del Evento</span><span style="font-weight: normal;"> </span></span></span></dd>
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                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">1.Calculo del salario </span> </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">a.Por hora </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">b.Semanal </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">c.Bisemanal </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">d.Quincenal </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">e.Mensual</span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">2.Descuentos y Retenciones permitidas sobre el salario.</span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">3.Pago de Incapacidades </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">4.Descuento de Ausencias y Permisos.</span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">5.Calculo de Horas Extras</span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">6.Liquidaciones Laborales </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">a.Tipos de despido </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">b.Tipos de renuncia </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">c.Calculo de vacaciones </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">d.Cálculo del XIII mes </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">e.Prima de antigüedad </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">f.Preaviso </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">i.De la empresa hacia el empleado </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">ii.Del empleado hacia la empresa </span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;">g.Indemnización</span></span></dd>
                                                                                <dd> </dd>
                                                                                <dt style="font-weight: normal;"><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><b>MODULO 3: SIPE EN LíNEA - LA PLANILLA CáLCULO DE HORAS EXTRAS LIQUIDACIONES </b></span></span></dt>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span class="modulo_fecha" style="font-weight: normal;"><b>Fecha: 29-07-2017</b></span><br><span class="horario" style="font-weight: normal;">Horario: 8:30 am a 1:30 pm </span></span></span></dd>
                                                                                <dd><br><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: bold;">Objetivo General:</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">1. Proveer al participante la información completa y el marco legal que sostienen los procedimientos y procesos de este sistema. </span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">2. Convertir al usuario en un experto en el uso del sistema, evitando así las inconsistencias, multas, cargos por ajustes de salarios mal posteados, recargos e intereses.</span></span></span></dd>
                                                                                <dd><br><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: bold;">Contenido:</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">1. Sistema de Ingresos y Prestaciones Económicas “SIPE”</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Qué es el SIPE?</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• La firma Digital.</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Creación de usuarios y bloqueo de los mismos</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Grupo de empleados</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• El Aviso de Entrada</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Licencias</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Reportes del sistema</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• La afiliación Vs el aviso de entrada</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Retiro de empleados• Reflejar la liquidación al momento del retiro de los empleados</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Qué es el salario ajustado</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">2. CONCEPTO DE SALARIO PARA SIPE</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">Qué se considera salario para la Caja de Seguro Social.</span></span></span></dd>
                                                                                <dd><br><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">3. Régimen tributario de la Caja de Seguro Social</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Cuotas de empleados.</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Cuotas de empleadores.</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Contribución de las pensiones y jubilaciones.</span></span></span></dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">• Calculo oficial del Aviso de cobro o comprobante de ingresos</span></span></span></dd>
                                                                                <dd><br><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">4. Problemas que generados en el sistema que usted puede resolver.</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">5. Problemas generados en el sistema que son resueltos por la CSS.</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">6. Planillas domésticas.</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">7. Montaremos una planilla en tiempo real, durante la capacitación</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">8. Preguntas y respuestas</span></span></span></dd>
                                                                                <dd> </dd>
                                                                                <dd><span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:14px;"><span style="font-weight: normal;">9. Manejo de la información importante LEY 51 de la CSS</span></span></span></dd>
                                                                        </dl></div>
                                                                        </div>
                                                                        </td>
                                                                </tr><tr><td height="20"> </td>
                                                                </tr></tbody></table></td>
                                        </tr></tbody></table></td>
                </tr><tr><td><table style="text-align:center;" width="100%"><tbody><tr><td><table align="center" border="0" cellpadding="0" cellspacing="0" class="table600" width="600"><tbody><tr><td style="text-align:center; font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#3b3b3b; font-weight: bold;">Facilitadores</td>
                                                                </tr><tr><td><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" style="display:block" width="100%"><tbody><tr><td style="font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#3b3b3b; font-weight: bold;">Especialista. Rose Molina </td>
                                                                                        </tr><tr align="left"><td style="font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d; line-height:26px;">Ingeniera Industrial Administrativa con Licenciatura en Profesorado de Segunda Enseñanza, IV año de Contabilidad y Diplomado en Gestión Tributaria, gerencia general y administrativa, contabilidad general, dirección de personal, entrenamiento de personal en temas dirigidos, dirección y planificación de obras y proyectos, mantenimiento de flotas, logística de transporte y movimiento de carga suelta y contener izada puerta a puerta. Administración de talleres de servicio.</td>
                                                                                        </tr><tr><td height="20"> </td>
                                                                                        </tr></tbody></table><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" style="display:block" width="100%"><tbody><tr><td style="font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#3b3b3b; font-weight: bold;">Abog. Armando Avendaño </td>
                                                                                        </tr><tr align="left"><td style="font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d; line-height:26px;">Abogado de La Universidad católica Santa Maria La Antigua, Postgrado en Derecho laboral, Abogado en gestión de procesos penales, asesorías laborales, trámites comerciales, administrativos.</td>
                                                                                        </tr><tr><td height="20"> </td>
                                                                                        </tr></tbody></table></td>
                                                                </tr></tbody></table></td>
                                        </tr></tbody></table></td>
                </tr><tr><td><table align="center" bgcolor="#1C0E85" border="0" cellpadding="0" cellspacing="0" class="table600" style="height:90px;font-size:18px;text-align:center;font-family: 'century gothic', Arial, sans-serif; font-size:18px; color:#ffffff;" width="600"><tbody><tr><td style="font-size:20px;"><b>Evento en Panamá</b></td>
                                        </tr><tr><td><b>Fecha: </b> <span style="font-weight: bold; text-decoration:underline;">viernes 21 de julio de 2017 y sábado 29 de julio de 2017 </span></td>
                                        </tr><tr><td style="font-size:20px;"><div style="width:600px;margin:auto;">Lugar: Hotel El Panamá , Ciudad de Panamá</div>
                                                </td>
                                        </tr><tr><td><b>24 horas académicas </b></td>
                                        </tr></tbody></table></td>
                </tr><tr><td align="center"><table align="center" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td height="20"> </td>
                                        </tr><tr><td align="center" bgcolor=""><table align="center" border="0" cellpadding="0" cellspacing="0" class="table600" width="600"><tbody><tr><td style="text-align:center; font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#3b3b3b; font-weight: bold;">Precios en Panamá (<b>NO INCLUYEN I.T.B.M.</b>)</td>
                                                                </tr><tr><td align="center"><table border="0" cellpadding="0" cellspacing="0" style="text-align: center; font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#000; min-height:36px;" width="100%"><tbody><tr><td style="color:#fff; background-color: rgb(64, 88, 87);" width="30%">Preventa I</td>
                                                                                                <td style="border-bottom:solid 1px #ccc; font-weight:bold" width="30%">B/ Ver <a href="http://gerenciales.com/eventos/ver/4058">Precio</a></td>
                                                                                                <td style="border-bottom:solid 1px #ccc; text-align: center; font-size:12px;" width="30%">Válido hasta el 06 de Julio</td>
                                                                                        </tr></tbody></table></td>
                                                                </tr><tr><td height="5"> </td>
                                                                </tr><tr><td align="center"><table border="0" cellpadding="0" cellspacing="0" style="text-align: center; font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#000; min-height:36px;" width="100%"><tbody><tr><td style="color:#fff; background-color: rgb(64, 88, 87);" width="30%">Preventa II</td>
                                                                                                <td style="border-bottom:solid 1px #ccc; font-weight:bold" width="30%">B/ Ver <a href="http://gerenciales.com/eventos/ver/4058">Precio</a></td>
                                                                                                <td style="border-bottom:solid 1px #ccc; text-align: center; font-size:12px;" width="30%">Válido desde el 07 de Julio hasta el 13 de Julio</td>
                                                                                        </tr></tbody></table></td>
                                                                </tr><tr><td height="5"> </td>
                                                                </tr><tr><td align="center"><table border="0" cellpadding="0" cellspacing="0" style="text-align: center; font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#000; min-height:36px;" width="100%"><tbody><tr><td style="color:#fff; background-color: rgb(64, 88, 87);" width="30%">Normal</td>
                                                                                                <td style="border-bottom:solid 1px #ccc; font-weight:bold" width="30%">B/ Ver <a href="http://gerenciales.com/eventos/ver/4058">Precio</a></td>
                                                                                                <td style="border-bottom:solid 1px #ccc; text-align: center; font-size:12px;" width="30%">Válido desde el 14 de Julio hasta el 20 de Julio</td>
                                                                                        </tr></tbody></table></td>
                                                                </tr><tr><td height="5"> </td>
                                                                </tr><tr><td align="center"><table border="0" cellpadding="0" cellspacing="0" style="text-align: center; font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#000; min-height:36px;" width="100%"><tbody><tr><td style="color:#fff; background-color: rgb(64, 88, 87);" width="30%">Día del Evento</td>
                                                                                                <td style="border-bottom:solid 1px #ccc; font-weight:bold" width="30%">B/ Ver <a href="http://gerenciales.com/eventos/ver/4058">Precio</a></td>
                                                                                                <td style="border-bottom:solid 1px #ccc; text-align: center; font-size:12px;" width="30%">Válido desde el 21 de Julio hasta el 21 de Julio</td>
                                                                                        </tr></tbody></table></td>
                                                                </tr><tr><td height="5"> </td>
                                                                </tr><tr><td align="center"><table border="0" cellpadding="0" cellspacing="0" style="text-align: center; font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#000; min-height:36px;" width="100%"><tbody><tr><td style="color:#fff; background-color: rgb(64, 88, 87);" width="30%">Carta de Compromiso</td>
                                                                                                <td style="border-bottom:solid 1px #ccc; font-weight:bold" width="30%">B/ Ver <a href="http://gerenciales.com/eventos/ver/4058">Precio</a></td>
                                                                                                <td style="border-bottom:solid 1px #ccc; text-align: center; font-size:12px;" width="30%">Para empresas que cancelen después del evento. Promociones NO APLICAN.</td>
                                                                                        </tr></tbody></table></td>
                                                                </tr><tr><td height="5"> </td>
                                                                </tr></tbody></table></td>
                                        </tr></tbody></table></td>
                </tr><tr><td><table border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td align="center" bgcolor="07E9DD"><table align="center" border="0" cellpadding="0" cellspacing="0" class="table600" width="600"><tbody><tr><td><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" width="372"><tbody><tr><td height="20"> </td>
                                                                                        </tr><tr><td align="left" style="font-family: 'century gothic', Arial, sans-serif; font-size:30px; color:#3b3b3b;">Promociones</td>
                                                                                        </tr><tr><td height="20"> </td>
                                                                                        </tr><tr align="left"><td style="height:30px; font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d;"><table border="0" cellpadding="0" cellspacing="0" class="table-inner" style="margin-left:20px;" width="280"><tbody><tr><td><table border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="height:30px; font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#000; margin-bottom: 5px;">PAGUE 2 Y LLEVE 3</td>
                                                                                                                                        </tr><tr><td style="height:30px; font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#000;">PAGUE 4 Y LLEVE 6</td>
                                                                                                                                        </tr><tr><td style="height:30px; font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#000;">PAGUE 6 Y LLEVE 10</td>
                                                                                                                                        </tr><tr><td style="height:30px; font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#000;">PAGUE 12 Y LLEVE 20</td>
                                                                                                                                        </tr><tr><td style="height:30px; font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#000;">25% DE DESCUENTO PARA ESTUDIANTES (Válido al enviar Carnet Vigente)</td>
                                                                                                                                        </tr></tbody></table></td>
                                                                                                                </tr></tbody></table></td>
                                                                                        </tr></tbody></table><table align="left" border="0" cellpadding="0" cellspacing="0" height="0" width="1"><tbody><tr><td height="0" style="font-size: 0;line-height: 0;border-collapse: collapse;"><p style="padding-left: 24px;"> </p>
                                                                                                </td>
                                                                                        </tr></tbody></table><table align="right" border="0" cellpadding="0" cellspacing="0" class="table3-3" height="260" width="203"><tbody><tr><td bgcolor="#21b6ae" height="20"> </td>
                                                                                        </tr><tr><td align="center" bgcolor="#21b6ae"><table border="0" cellpadding="0" cellspacing="0" class="table-inner" width="153"><tbody><tr><td style="font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#ffffff; font-weight: bold;">El curso incluye</td>
                                                                                                                </tr><tr><td height="25"> </td>
                                                                                                                </tr><tr><td style="font-family: 'open sans', Arial, sans-serif; font-size:13px; color:#ffffff;"><ul style="list-style: none;margin: 0; padding: 0;"><li style="margin-bottom: 5px;">Material de Apoyo</li>
                                                                                                                                <li style="margin-bottom: 5px;">Tarjeta de Membresía</li>
                                                                                                                                <li style="margin-bottom: 5px;">Coffee Break</li>
                                                                                                                                <li style="margin-bottom: 5px;">Certificado</li>
                                                                                                                                <li style="margin-bottom: 5px;">Hologram Sticker 3D (Validación de Certificado)</li>
                                                                                                                        </ul></td>
                                                                                                                </tr></tbody></table></td>
                                                                                        </tr><tr><td bgcolor="#21b6ae" height="50"> </td>
                                                                                        </tr></tbody></table></td>
                                                                </tr></tbody></table></td>
                                        </tr></tbody></table></td>
                </tr><tr><td><table align="center" border="0" cellpadding="0" cellspacing="0" class="table600" width="600"><tbody><tr><td height="20"> </td>
                                        </tr><tr><td><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" width="287"><tbody><tr><td><table align="left" border="0" cellpadding="0" cellspacing="0" height="20" width="1"><tbody><tr><td height="20" style="font-size: 0;line-height: 0;border-collapse: collapse;"><p style="padding-left: 24px;"> </p>
                                                                                                </td>
                                                                                        </tr></tbody></table><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-1" width="183"><tbody><tr align="left"><td style="font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#3b3b3b; font-weight: bold;">Pague Online</td>
                                                                                        </tr><tr align="left"><td style="font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d; line-height:24px;">Realice su pago de forma online, con su tarjeta de credito <span style="font-weight:bold; color:#21b6ae;">VISA</span> o <span style="font-weight:bold; color:#21b6ae;">MASTERCARD</span></td>
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                                                                                        </tr></tbody></table><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-1" width="183"><tbody><tr align="left"><td style="font-family: 'century gothic', Arial, sans-serif; font-size:16px; color:#3b3b3b; font-weight: bold;">Incompany</td>
                                                                                        </tr><tr align="left"><td style="font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d; line-height:24px;"><a href="http://gerenciales.com/reservaciones/incompany/4058" style="font-weight: bold;" target="_blank">Lleve este Taller a Su Empresa (Modalidad INCOMPANY)</a></td>
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                </tr><tr><td align="center" bgcolor="#21b6ae"><table align="center" border="0" cellpadding="0" cellspacing="0" class="table600" width="600"><tbody><tr><td align="center" style="font-family: 'century gothic', Arial, sans-serif; font-size:18px; color:#ffffff; height:100px">Reserve sus cupos en el evento en Panamá <a href="http://gerenciales.com/eventos/ver/4058" style="font-weight: bold; text-decoration:underline; color:#ffffff;" target="_blank">GERENCIALES.COM</a></td>
                                        </tr></tbody></table></td>
                </tr><!--<tr><td><table class="table600" align="center" width="600"><tbody><tr><td><div style="text-align:center;font:normal 25px/25px impact;margin-bottom:-10px">¿CANSADO DE INVERTIR EN CAPACITACION SIN RESULTADOS?</div><div style="text-align:center;width:420px;font-family:impact;color:#082979;display:inline-block"><div style="font-size:36px">OFRECEMOS UNA DETECCION</div><div style="font-size:29px">DE NECESIDADES DE CAPACITACION</div></div><div style="display:inline-block;font-family:impact;text-align:center;width:160px;color:#f29f00">  <div style="font-size:52px;">GRATIS</div>  <div style="font-size:16px">ONLINE (VIA SKYPE)</div></div><div style="font-family:impact">MAS INFORMACION: MASTER: 0241 838 80 05 | CORREO: DIAGNOSTICOORG@GERENCIALES.COM</div></td></tr></tbody></table></td></tr>--><tr><td><table align="center" class="table600" width="600"><tbody><tr><td height="50"> </td>
                                        </tr><tr><td><table align="right" border="0" cellpadding="0" cellspacing="0" class="table3-3" width="287"><tbody><tr><td style="font-family: 'open sans', Arial, sans-serif; font-size:20px; color:#3b3b3b; font-weight: bold;">Contacto</td>
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                                                                        507- 3985084 sino logra ser atendido puede llamar también al 507-8335786</p>
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                                                                </tr></tbody></table><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" width="287"><tbody><tr align="left"><td style="text-align: justify; font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#7f8c8d; line-height:26px;">Le hemos enviado este correo a usted, que forma parte de una élite de profesionales exitosos y emprendedores en búsqueda de Adiestramiento y Capacitación en diversas áreas empresariales, de vital importancia para el desenvolvimiento de las diferentes labores organizacionales de hoy en día. Si usted considera que esta información no es de su interés, haga <a href="http://soluciongerencial.mailrelay-ii.com/ccm/unsubscribe/confirm/email/--52534b415c0277031114444a0008533a090f1859430e0b090b5c00060657055d56404c5d52535505470457535d04350e040254085e0151/code/MnERfv6F?m=5651404e50" style="font-weight:bold; text-decoration:underline; ">clic aquí para Desuscribirse.</a></td>
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                                        </tr><tr><td><table border="0" cellpadding="0" cellspacing="0" style="border-bottom:3px solid #21b6ae;text-align:center;" width="100%"><tbody><tr><td bgcolor="#3b3b3b" height="80"><table align="center" border="0" cellpadding="0" cellspacing="0 class=" table600="" width="600"><tbody><tr><td height="20"> </td>
                                                                                        </tr><tr><td><table align="left" border="0" cellpadding="0" cellspacing="0" class="table3-3" width="390"><tbody><tr><td style="font-family: 'Open Sans', Arial, sans-serif; font-size:13px; color:#ffffff; line-height:28px; font-style: italic;" valign="middle"><p style="text-align:justify">Soluciones Gerenciales (Grupo Soluciones Gerenciales S.A, RUC: 1281637-1-600678). <a href="http://soluciongerencial.mailrelay-ii.com/ccm/unsubscribe/confirm/email/--52534b415c0277031114444a0008533a090f1859430e0b090b5c00060657055d56404c5d52535505470457535d04350e040254085e0151/code/MnERfv6F?m=5651404e50" style="font-weight:bold; text-decoration:underline;  color:#ffffff;">Marcar como SPAM.</a></p>
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