Download or read book EC Tax Review written by and published by . This book was released on 2002 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revised Guidelines for Public Debt Management written by International Monetary Fund, and published by International Monetary Fund. This book was released on 2015-03-11 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revised Guidelines for Public Debt Management have been developed as part of a broader work program undertaken by the IMF and the World Bank to strengthen the international financial architecture, promote policies and practices that contribute to financial stability and transparency, and reduce countries external vulnerabilities.
Download or read book Guida Pratica Fiscale Operazioni straordinarie 2024 Sistema Frizzera written by Leo De Rosa and published by Gruppo 24 Ore. This book was released on 2024-02-23T00:00:00+01:00 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume costituisce una guida pratica, operativa e al tempo stesso ricca di riferimenti giurisprudenziali e dottrinali, alla corretta gestione delle operazioni societarie straordinarie: fusioni, scissioni, trasformazioni, liquidazioni, cessioni, conferimenti e affitti d’azienda. Una materia complessa, di estrema importanza nella vita societaria, che risente in fase di pianificazione dei correlati risvolti contabili e fiscali e degli eventuali profili di elusività. L’analisi è condotta con l’ausilio di schemi pratici e tabelle di sintesi degli adempimenti con ampio spazio ai principi contabili Oic e alla normativa sull’abuso del diritto.
Download or read book The Agricultural Cooperative in the Framework of the European Cooperative Society written by Georg Miribung and published by Springer. This book was released on 2021-04-10 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the Statute for a European Cooperative Society (SCE) regarding agricultural activities by comparing how specific questions arising in this context must be dealt with under the Italian and Austrian legal systems. In this regard, Council Regulation (EC) No. 1435/2003, of 22 July 2003, on the Statute for a European Cooperative Society (SCE), is used as a tool for the structured analysis of various aspects of agricultural cooperatives. However, a comparison is only meaningful if the results are made comparable on the basis of a previously defined standard. Accordingly, the study uses, on one hand, a cooperative model developed by European legal scholars that defines general guidelines on how cooperatives should function (PECOL). On the other, the results are presented in connection with economic considerations to discuss how efficient rules can be developed.
Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Download or read book The Castle on the Hudson written by Renato Cantore and published by Rubbettino Editore. This book was released on 2017-07-25T00:00:00+02:00 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charles Paterno was seven when he left Castelmezzano, a small mountain town in Basilicata to set sail on one of the rattletrap ships headed to America. Thirty years later he was one of the top builders in New York City, among the first to construct the skyscrapers that would form the world's most famous skyline. Intelligence, brilliance, intuition and an ability to stay ahed of the times made him a leading figure in the life of Manhattan. He created garden communities, focused on new technologies and turned to the best architects. Paterno didn't just want to offer houses, but new lifestyles to tens of thousands of people. His first American dream looked like a white castle at the northernmost tip of Manhattan, where he lived for years with his wife and son, sorrounded by a small but very loyal retinue. A friend of Giuseppe Prezzolini, he donated a library of 20.000 books, the Paterno Library, to the Casa Italiana at Columbia University. Fiorello La Guardia, the Italian-American mayor of New York City, called him a genius. Born into poverty, Paterno died a wealthy man on the green of the most exclusive country club in Westchester.
Download or read book La fiscalit delle operazioni straordinarie written by della Valle, Eugenio and published by G Giappichelli Editore. This book was released on 2018-12-31 with total page 705 pages. Available in PDF, EPUB and Kindle. Book excerpt: La fiscalità delle operazioni straordinarie costituisce area di particolare complessità per una serie di ragioni. Innanzi tutto l'incertezza relativa al suo perimetro posto che non esiste una sua definizione normativa. Ancora, la circostanza che, pur all'interno dello stesso tributo, l'area coinvolge soggetti di diversa natura (enti, societari e non, persone fisiche, soggetti fiscalmente residenti e non) e standard contabili differenti (vuoi i principi contabili nazionali, vuoi gli IAS/IFRS 2) con conseguente sua possibile variabilità (p.e. la fiscalità legata al bilancio d'esercizio o, secondo la nomenclatura IAS/IFRS, bilancio separato). Si consideri peraltro che le operazioni straordinarie sono interessate dalla fiscalità non solo in quanto tali, ossia come operazioni, ma anche in quanto contemplate in atti negoziali che ne prevedono e ne disciplinano l'esecuzione; abbiamo dunque una fiscalità dell'operazione in sé considerata, variabile in funzione del soggetto e/o del tributo considerato (p.e. società e socio) ed una fiscalità dell'atto che contempla l'operazione straordinaria. Non solo, ma l'atto che contempla e disciplina tra le parti l'operazione straordinaria può contenere pattuizioni (p.e. price adjustment, indemnity, gross up, earn out, clausole di garanzia, ecc.) il cui trattamento fiscale coinvolge, in una prospettiva per così dire dinamica, che guardi all'esecuzione delle pattuizioni medesime, anche tributi diversi da quelli c.d. d'atto (p.e. le imposte sui redditi) generandosi in tal modo l'intrecciarsi della fiscalità dell'operazione con quella dell'atto e della sua esecuzione. Come si vedrà scorrendo i singoli contributi di questo volume, le ragioni testé illustrate spiegano il perché la fiscalità della categoria, valutata nel suo complesso, risulti priva di sistematicità, dispersa in una serie di discipline, il cui studio unitario – confermato del resto dalle numerose pubblicazioni dedicate all'argomento – si deve vuoi ad alcuni regimi comuni all'interno della disciplina di singoli tributi, vuoi alla fungibilità delle operazioni considerate, vuoi infine all'attenzione che, in una prospettiva anti-elusiva, il legislatore tradizionalmente riserva a molte delle operazioni che la compongono considerandole un terreno fertile per l'ottenimento di vantaggi fiscali indebiti. Insomma, la straordinarietà non esprime affatto il riconoscimento di un regime tributario speciale, neppure ove si consideri la disciplina del singolo comparto impositivo
Download or read book Predictive Analytics for Human Resources written by Jac Fitz-enz and published by John Wiley & Sons. This book was released on 2014-07-28 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Create and run a human resource analytics project with confidence For any human resource professional that wants to harness the power of analytics, this essential resource answers the questions: "Where do I start?" and "What tools are available?" Predictive Analytics for Human Resources is designed to answer these and other vital questions. The book explains the basics of every business—the vision, the brand, and the culture, and shows how predictive analytics supports them. The authors put the focus on the fundamentals of predictability and include a framework of logical questions to help set up an analytic program or project, then follow up by offering a clear explanation of statistical applications. Predictive Analytics for Human Resources is a how-to guide filled with practical and targeted advice. The book starts with the basic idea of engaging in predictive analytics and walks through case simulations showing statistical examples. In addition, this important resource addresses the topics of internal coaching, mentoring, and sponsoring and includes information on how to recruit a sponsor. In the book, you'll find: A comprehensive guide to developing and implementing a human resource analytics project Illustrative examples that show how to go to market, develop a leadership model, and link it to financial targets through causal modeling Explanations of the ten steps required in building an analytics function How to add value through analysis of systems such as staffing, training, and retention For anyone who wants to launch an analytics project or program for HR, this complete guide provides the information and instruction to get started the right way.
Download or read book The Italian Economy written by Vera Zamagni and published by World Economies. This book was released on 2018 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: The legacies of two great civilizations--the Roman Empire and Renaissance city-states--are still apparent in today's Italian economy in its internationalization, strong regional cultures, tourism, and arts industries. Less appreciated is the country's status as continental Europe's second-largest industrial power, notwithstanding the disproportionate significance of SMEs in Italy. Vera Zamagni's survey of the Italian economy and its modern history outlines its unique shape and structure and how human factors explain its strengths in social networks, "niche capitalism," and well-being indicators, as well as its weaknesses reflected in regional imbalances, political instability, and recently in banking. Focusing on economic developments since 1945, Zamagni explains how the contemporary economy is the result of the contours of this longer history, of the country's geography--low on natural resources but blessed with good weather and shipping opportunities--and more recent factors such as the country's membership in the EU and the changing profile of Italian demography and the country's surprisingly measured response to the challenges of migration. Drawing upon both conventional and heterodox approaches, the book concludes with an assessment of the prospects for the Italian economy. The book provides a concise overview of value for students in politics, political economy, history, and economics and for professionals looking to understand the nature of recent Italian economic performance.
Download or read book Transparency in International Law written by Andrea Bianchi and published by Cambridge University Press. This book was released on 2013-11-07 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: While its importance in domestic law has long been acknowledged, transparency has until now remained largely unexplored in international law. This study of transparency issues in key areas such as international economic law, environmental law, human rights law and humanitarian law brings together new and important insights on this pressing issue. Contributors explore the framing and content of transparency in their respective fields with regard to proceedings, institutions, law-making processes and legal culture, and a selection of cross-cutting essays completes the study by examining transparency in international law-making and adjudication.
Download or read book Zealots for Souls written by Anne Huijbers and published by Walter de Gruyter GmbH & Co KG. This book was released on 2018-01-22 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zealots for souls draws attention to the impact of the Observant reforms within the Order of Preachers, and ambitiously stirs up a broad scope of questions pertaining to the institutional narratives produced within the order between c. 1388 and 1517. Through the narratives and the forms of remembrance they fostered, the author traces the development of contemporary characteristics of the Dominican self-understanding. The book shows the fluid boundaries between the genres (order chronicles, convent chronicles, collective biographies), highlights the interplay between the narrative and the intended audience, addresses the complex question of authorship, and assesses the indebtedness of 'modern' (printed) narratives to older chronicles or biographical collections. The book demonstrates that the majority of the extant institutional narratives were written by Observant Dominicans, who strived for the internal reform of their order. They wrote history to justify their own reform agenda and therefore produced invariably partisan chronicles. The work's method is widely applicable and contributes to further reassessment of institutional narratives as sources for the analysis of religious and intellectual transformations.
Download or read book Moral Perception and Particularity written by Lawrence A. Blum and published by Cambridge University Press. This book was released on 1994-01-28 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of Laurence Blum's essays examines the moral import of emotion, motivation, judgement, perception, and group identifications.
Download or read book A Military History of the Mediterranean Sea written by and published by BRILL. This book was released on 2018-05-07 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Mediterranean has always attracted the imagination of modern historians as the epicentre of great political entities, such as the Egyptians, Greeks, Romans, Arabs, Ottomans, Venetians, and Spanish. However, it seems that the sea itself was always on the margins of historical inquiry – at least, until the publication of the famous two-volume work by F. Braudel in 1949. This collection of essays aims to offer a vertical history of war in the Mediterranean Sea, from the early Middle Ages to the early modernity, putting the emphasis on the changing face of several different aspects and contexts of war over time. Contributors are Stephen Bennett, Stathis Birtachas, Cornel Bontea, Wayne H. Bowen, Lilia Campana, Raffaele D’Amato, Elina Gugliuzzo, Nikolaos Kanellopoulos, Savvas Kyriakides, Tilemachos Lounghis, Alan V. Murray, Chrysovalantis Papadamou, Jacopo Pessina, Philip Rance, Georgios Theotokis, Iason Tzouriadis, Ian Wilson, and Aysel Yildiz.
Download or read book The Organizational Network Fieldbook written by Robert L. Cross and published by John Wiley & Sons. This book was released on 2010-06-15 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Organizational Network Fieldbook "This is the ultimate resource for practitioners who want to implement insights from organizational network analysis and thinking. Dozens of concrete examples, interventions, and practical advice from network experts show you what you can do to strengthen networks and boost performance. This book is essential for anyone in business, government, or consulting who wants to get network thinking from analysis to action in organizations." WAYNE BAKER, professor of management and organizations, Stephen M. Ross School of Business, University of Michigan "What a great idea this book is! The Organizational Network Fieldbook will demand to be read by anyone undertaking any social network efforts in their organization. It is not only a unique book, but it is also very well thought-out, finely written, and exceptionally pragmatic. It's a great achievement for the authors and a great boon to all practitioners." LARRY PRUSAK, researcher and consultant, and the founder and former director of the Institute for Knowledge Management In this practical companion to the best-selling Driving Results Through Social Networks, the authors draw on their network-building activities in organizations such as ConocoPhillips, 3M, and the United States Department of Defense in order to provide a compilation of highly practical approaches to help leaders shift their focus from formal organizational structures to a better understanding of flexible networks.
Download or read book Social Work written by Joyce Lishman and published by SAGE. This book was released on 2018-01-27 with total page 926 pages. Available in PDF, EPUB and Kindle. Book excerpt: Help your students make the best starts in their careers as a Social Worker. Covering everything they need to know in their first year and beyond, this very practical book will guide them through their degree and into practice. Packed full of case studies, activities and tools for real-life practice, it will: Help students get to grips with and build the essential knowledge and skills base Support them to develop a range of tools for practice with different service user groups Develop their critical thinking and help them to apply their learning in practice Provide them with a springboard for further learning and development.
