Download or read book Manuale di contabilit armonizzata written by a cura di Iacopo Cavallini and published by IPSOA. This book was released on 2015-01-08 with total page 741 pages. Available in PDF, EPUB and Kindle. Book excerpt: Richiamando un’immagine di indubbia efficacia, il processo di armonizzazione viene accostato all’atto di sollevare tappeti vetusti e logori (le previgenti regole di contabilità) per spazzare via la polvere accumulatasi nel tempo (le criticità croniche dei bilanci). Metafore a parte, l’armonizzazione contabile è necessaria al raggiungimento di un obiettivo tanto chiaro, quanto complesso: stabilire a priori principi e criteri contabili, così da disporre di una base dati coerente ed affidabile. L’utilizzo di dati contabili con tali caratteristiche ha, peraltro, una valenza interna e una esterna: servono infatti al Governo per accertare che la gestione finanziaria degli Enti Locali sia in linea con le esigenze di coordinamento della finanza pubblica, come pure agli enti stessi per il monitoraggio dei propri equilibri; ma sono anche indispensabili per allineare le metodologie contabili nazionali a quanto impiegato a livello comunitario a fini di rilevazione statistica. Hanno contributo alla realizzazione del volume diversi profili professionali – dirigenti e funzionari, accademici, consulenti – che hanno approcciato il tema da tutte le angolazioni realizzando un perfetto mosaico che offre l’intero bagaglio di competenze e di strumentazioni necessario ad affrontare preparati l’imminente sfida che comporta l’armonizzazione contabile. Il volume è aggiornato alle disposizioni recate dal Decreto Legislativo del 10 agosto 2014, n. 126. Le norme e i principi contabili che sono stati omessi in appendice del volume per ragioni di spazio, nonché eventuali aggiornamenti a capitoli del libro investiti da modifiche normative, sono consultabili gratuitamente nel Sistema Leggi d’Italia online per gli Enti Locali. STRUTTURA Parte I: Inquadramento generale Capitolo 1 - La contabilità armonizzata: una visione d’insieme Parte II: Approfondimenti tecnici Capitolo 2 - La programmazione finanziaria degli Enti Locali Capitolo 3 - Il bilancio di previsione: iter, competenze, schemi, allegati Capitolo 4 - La gestione del bilancio Capitolo 5 - Il piano dei conti integrato Capitolo 6 - La contabilità economico-patrimoniale integrata Capitolo 7 - Il rendiconto di gestione: iter, competenze, schemi e allegati Capitolo 8 - Il consolidamento dei conti e il bilancio consolidato - Finalità, percorso e metodologia Parte III: Casi operativi Capitolo 9 - Casi pratici: “vecchia” e “nuova” contabilità nelle scritture Capitolo 10 - Il patto di stabilità e l’armonizzazione dei sistemi contabili: finalità e ambito Capitolo 11 - Corte dei conti e armonizzazione contabile negli Enti Locali Appendici 1. Principi contabili allegati al D.Lgs. 23 giugno 2011, n. 118 nel testo integrato e modificato dal D.Lgs. 10 agosto 2014, n. 126 2. Fascicolo di consolidamento e Prospetto per la riconciliazione dei valori di Patrimonio netto iniziale e finale del gruppo
Download or read book Manuale di contabilit armonizzata written by J. Cavallini and published by . This book was released on 2014 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Verso il nuovo sistema di contabilit nazionale written by and published by . This book was released on 1996 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manuale e Med written by Alfonso Molina and published by Lulu.com. This book was released on with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.
Download or read book Informatica e diritto written by and published by . This book was released on 1979 with total page 1190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foucault and The Writing of History written by Jan Goldstein and published by Wiley-Blackwell. This book was released on 1994-07-19 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is the first to address Foucault's influence and the potential of his work in the understanding and the writing of history. It does so critically and accessibly. Scholars from the United States, France and Italy, including historians, sociologists, an anthropogist and a philosopher, range over Foucault's writing - on love and the family in classical antiquity, the constitution of the self, the history of science and sexuality, to the origins of the liberal state. But, true to its subject, this book does not conceive of history divorced from philosophy: it explores how Foucault's understanding of the past relates to his ideas of truth, ethics, knowledge and action. All-in-all, the book offers a series of mind-opening perspectives on Foucault's work, on the past, and on the present.
Download or read book White House Burning written by Simon Johnson and published by Vintage. This book was released on 2013-02-12 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the authors of the national bestseller 13 Bankers, a chilling account of America’s unprecedented debt crisis: how it came to pass, why it threatens to topple the nation as a superpower, and what needs to be done about it. With bracing clarity, White House Burning explains why the national debt matters to your everyday life. Simon Johnson and James Kwak describe how the government has been able to pay off its debt in the past, even after the massive deficits incurred as a result of World War II, and analyze why this is near-impossible today. They closely examine, among other factors, macroeconomic shifts of the 1970s, Reaganism and the rise of conservatism, and demographic changes that led to the growth of major—and extremely popular—social insurance programs. What is unquestionably clear is how recent financial turmoil exacerbated the debt crisis while creating a political climate in which it is even more difficult to solve.
Download or read book Treaty on the Functioning of the European Union A Commentary written by Hermann-Josef Blanke and published by Springer Nature. This book was released on 2021-05-31 with total page 1699 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commentary on the Treaty on the Functioning of the European Union (four volumes) is a major European project that aims to contribute to the development of ever closer conceptual and dogmatic standpoints with regard to the creation of “Europeanised research on Union law”. Following on from the Commentary on the Treaty of the European Union, this book presents detailed explanations, article by article, of all the provisions of the TFEU, discussing the application of Union law in the national legal orders and its interpretation by the Court of Justice of the EU. The authors are academics and practitioners from twenty-eight European states and different legal fields, some from a constitutional law background, others experts in the field of international law and EU law.Reflecting the various approaches to European legal culture, this book promotes a system concept of European Union law toward more unity notwithstanding its rich diversity grounded in national traditions.
Download or read book FinTech Regulation written by Valerio Lemma and published by Springer Nature. This book was released on 2020-04-25 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Responding to growing interest in new regulations adopted by the EU, US, and UK authorities, this book provides a comprehensive overview of the legal and economic aspects of FinTech and the current regulation surrounding it. In particular, the book observes the technological evolution of finance and the ‘economic space’ that lies between the regulated market and the illegal circulation of capital. Analysing laws that influence the application of technology to the banking and finance sector, the author considers market infrastructure and illustrates how firms execute their activities on a global scale, away from the scope of public supervision and monetary backstops. With globalisation and digitalisation boosting efficiency, the economical relevance of technology is becoming ever more important and therefore this book provides a much-needed examination of the current trends in FinTech regulation, making it an essential read for those researching financial markets, and professionals within the industry.
Download or read book Data Protection by Design in the E Health Care Sector written by Giorgia Bincoletto and published by . This book was released on 2021 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the digital age, e-health technologies play a pivotal role in the processing of medical information. As personal health data represent sensitive information concerning a data subject, enhancing data protection and security of systems and practices has become a primary concern. This book explores how an e-health system could be developed and how data processing activities could be carried out to apply data protection principles and requirements from the design stage. There is currently a lack of clarity and knowledge on the topic among developers, data controllers and stakeholders. The research attempts to bridge the gap between the legal and technical disciplines on DPbD by providing a set of guidelines for the implementation of the principle in the e-health care sector.
Download or read book Balancing the Banks written by Mathias Dewatripont and published by Princeton University Press. This book was released on 2015-09-22 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis that began in 2007 in the US swept the world, producing substantial bank failures and forcing unprecedented state aid for the crippled global financial system. This book draws critical lessons from the causes of the crisis and proposes important regulatory reforms.
Download or read book Handbook on Restorative Justice Programmes written by Yvon Dandurand and published by United Nations Publications. This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present handbook offers, in a quick reference format, an overview of key considerations in the implementation of participatory responses to crime based on a restorative justice approach. Its focus is on a range of measures and programmes, inspired by restorative justice values, that are flexible in their adaptation to criminal justice systems and that complement them while taking into account varying legal, social and cultural circumstances. It was prepared for the use of criminal justice officials, non-governmental organizations and community groups who are working together to improve current responses to crime and conflict in their community
Download or read book Libraries Serving Dialogue written by Odile Dupont and published by Walter de Gruyter GmbH & Co KG. This book was released on 2014-08-25 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IFLA Religious Libraries in Dialogue Special Interest Group is dedicated to libraries serving as places of dialogue between cultures through a better knowledge of religions. This book based on experiences of libraries serving interreligious dialogue, presents themes like library tools serving dialogue between cultures, collections dialoguing, children and young adults dialoguing beyond borders, story telling as dialog, librarians serving interreligious dialogue.
Download or read book Crime in the Art and Antiquities World written by Stefano Manacorda and published by Springer Science & Business Media. This book was released on 2011-02-26 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theft, trafficking, and falsification of cultural property and cultural heritage objects are crimes of a particularly complex nature, which often have international ramifications and significant economic consequences. Organized criminal groups of various types and origins are involved in these illegal acts. The book Crime in the Art and Antiquities World has contributions both from researchers specializing in the illegal trafficking of art, and representatives of international institutions involved with prevention and detection of cultural property-related crimes, such as Interpol and UNESCO. This work is a unique and useful reference for scholars and private and public bodies alike. This innovative volume also includes an Appendix of the existing legal texts, i.e. international treaties, conventions, and resolutions, which have not previously been available in a single volume. As anyone who has undertaken research or study relating to the protection of cultural heritage discovers one of the frustrations encountered is the absence of ready access to the multi- various international instruments which exist in the field. Since the end of the Second World War these instruments have proliferated, first in response to increasing recognition of the need for concerted multinational action to give better protection to cultural property during armed conflict as well as ensuring the repatriation of cultural property looted during such conflict. Thus the international community agreed in 1954 upon a Convention for the Protection of Cultural Property in the Event of Armed Conflict. That Convention, typically referred to as the Hague Convention of 1954, is now to be found reproduced in the Appendix to this book (Appendix I) together with 25 other important and diverse documents that we believe represent a core of the essential international sources of reference in this subject area. In presenting these documents in one place we hope that readers will now experience less frustration while having the benefit of supplementing their understanding and interpretation of the various instruments by referring to individual chapters in the book dealing with a particular issue or topic. For example, Chapter 9 by Mathew Bogdanos provides some specific and at times rather depressing descriptions of the application in the field of the Hague Convention 1954, and its Protocols (Appendices II and III), to the armed conflict in Iraq. Reference may also be had to the resolution of the UN Security Council in May 2003 (Appendix VI) urging Member States to take appropriate steps to facilitate the safe return of looted Iraqi cultural property taken from the Iraq National Museum, the National Library and other locations in Iraq. Despite such pleas the international antiquities market seems to have continued to trade such looted property in a largely unfettered manner, as demonstrated by Neil Brodie in Chapter 7. Fittingly, as referred to in the Preface to this book, the last document contained in the Appendix (Appendix 26) is the “Charter of Courmayeur”, formulated at a ground breaking international workshop on the protection of cultural property conducted by the International Scientific and Professional Advisory Council (ISPAC) to the United Nations Crime Prevention and Criminal Justice Program in Courmayeur, Italy, in June 1992. The Charter makes mention of many of the instruments contained in the Appendix while also foreshadowing many of the developments which have taken place in the ensuing two decades designed to combat illicit trafficking in cultural property through international collaboration and action in the arena of crime prevention and criminal justice.
Download or read book Desdemona written by Toni Morrison and published by Bloomsbury Publishing. This book was released on 2024-06-13 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is a remarkable, challenging and bravely original work.' The Guardian Ripped from the world by her husband's paranoia, Desdemona turns in death towards the memory of Barbary, the North African maid who raised her: together, they explore the contours of death, race, war, love and motherhood, in a moving elegy. Audacious with ambition, Desdemona is Toni Morrison's intimate reimagining of the fourth act of Shakespeare's Othello, mixing monologue with Rokia Traore's lyrical songs to re-examine the Bard's presentation of race and female suffering. Part-play, part-concert, part-quest into the afterlife, Desdemona is published in Methuen Drama's Modern Classics series, featuring a new introduction by Joyce Green MacDonald.
Download or read book Balancing Copyright Law in the Digital Age written by Roberto Caso and published by Springer. This book was released on 2014-11-19 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the thorny and highly topical issue of balancing copyright in the digital age. The idea for it sprang from the often heated debates among intellectual property scholars on the possibilities and the limits of copyright. Copyright law has been broadening its scope for decades now, and as a result it often clashes with other rights (frequently, fundamental rights), raising the question of which right prevails. The papers represent the product of intensive research by experts, who employ rigorous interpretative methodologies while keeping an eye on comparison and on the impacts of new technologies on law. The contributions concentrate on the "propertization" of copyright; on the principle of exhaustion of the distribution right; on the conflict between users' privacy and personal data needs; and on the balance between copyright and academic freedom. Starting from the difficulties inherently connected to the difficult task of balancing rights that respond to opposing interests, each essay analyzes techniques and arguments applied by institutional decision-makers in trying to solve this dilemma. Each author applies a specific methodology involving legal comparison, while taking into account the European framework for copyright and related rights. This work represents a unique piece of scholarship, in which a single issue is read through different lenses, demonstrating the need to reconcile copyright with other fundamental areas of law.
