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Enti Non Profit In Pratica
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Book Synopsis Enti non profit in pratica by : Gian Mario Colombo
Download or read book Enti non profit in pratica written by Gian Mario Colombo and published by IPSOA. This book was released on 2012-01-26 with total page 695 pages. Available in PDF, EPUB and Kindle. Book excerpt: ENTI NON PROFIT IN PRATICA, alla seconda edizione, mantiene la precedente struttura allo scopo di unire alla parte teorica comprendente l'illustrazione della legislazione del Terzo Settore anche una parte pratica relativa agli adempimenti civilistici e fiscali. Vengono su questa base iniziale innestati una serie di nuovi contributi riguardanti tutti i capitoli del libro. In particolare si segnalano le seguenti novità. La sezione relativa agli enti di tipo associativo contiene un approfondimento sul modello EAS. La sezione relativa alle Onlus è stata aggiornata con i recenti pronunciamenti dell'Agenzia delle Entrate, con particolare riguardo alle Onlus di beneficienza e alla raccolta fondi. È stata interamente riformulata la parte che riguarda l'IVA comunitaria in cui è divenuto più ampio il coinvolgimento degli enti non profit. Il capitolo sul bilancio di esercizio è stato arricchito con numerosi esempi nuovi di bilanci di enti minori ed è stato sostituito anche il bilancio degli enti ordinari. È stata rivista tutta la parte che riguarda gli obblighi informativo-contabili delle imprese sociali. Il capitolo riguardante il bilancio sociale è stato interamente rifatto alla luce della emanazione delle Linee guida per il bilancio sociale dell'Agenzia per il Terzo Settore, con un nuovo esempio di bilancio sociale. Nel capitolo che riguarda i gruppi di enti non profit è stato aggiunto un paragrafo circa le reti di enti non profit. Il formulario è stato aggiornato per oltre la metà con nuovi testi. STRUTTURA Capitolo 1 - ENTI NON LUCRATIVI NEL CODICE CIVILE (a cura di Monica Poletto) Introduzione Fondazioni e associazioni riconosciute Associazioni non riconosciute e comitati Operatività di associazioni e fondazioni Capitolo 2 - ENC ED ENTI DI TIPO ASSOCIATIVO (a cura di Monica Poletto) Enti non commerciali Enti di tipo associativo Capitolo 3 - ENTI NON PROFIT NELLE LEGGI SPECIALI (a cura di Monica Poletto) Introduzione Organizzazioni non lucrative di utilità sociale (Onlus) Organizzazioni di volontariato Associazioni sportive dilettantistiche Organizzazioni non governative Associazioni di promozione sociale Enti ecclesiastici Impresa sociale Capitolo 4 - ENTI NON COMMERCIALI E IMPOSTE DIRETTE (a cura di Gian Mario Colombo) Dichiarazione degli enti residenti Capitolo 5 - ENTI NON COMMERCIALI, IVA E IRAP (a cura di Gian Mario Colombo) Imposta sul valore aggiunto Capitolo 6 - ENTE NON COMMERCIALE COME SOSTITUTO D'IMPOSTA (a cura di Monica Poletto) Introduzione Principali tipologie di collaborazioni Rimborsi spese per viaggi e trasferte a collaboratori Capitolo 7 - EROGAZIONI LIBERALI E CINQUE PER MILLE (a cura di Monica Poletto) Erogazioni liberali deducibili e detraibili Erogazioni in denaro effettuate da persone fisiche Erogazioni effettuate da enti non commerciali, società ed enti non residenti Erogazioni liberali in denaro deducibili dal reddito di impresa Erogazioni liberali in natura deducibili dal reddito di impresa La c.d."più dai meno versi" Erogazioni liberali in natura e IVA Cinque per mille Capitolo 8 - BILANCIO DI ESERCIZIO DEGLI ENTI NON PROFIT (a cura di Gian Mario Colombo) Bilancio civile e bilancio fiscale Raccomandazione n. 1 del CNDC Linee guida e schemi di bilancio dell'Agenzia per le Onlus Obblighi informativo-contabili dell'impresa sociale Capitolo 9 - RELAZIONE DI MISSIONE E BILANCIO SOCIALE (a cura di Gian Mario Colombo) Ragioni e caratteristiche della rendicontazione sociale Previsioni normative Standard di riferimento Struttura e contenuti della relazione di missione Struttura e contenuti del bilancio sociale Processo di rendicontazione Capitolo 10 - CONTRIBUTI PUBBLICI AGLI ENTI NON COMMERCIALI (a cura di Gian Mario Colombo) Tipologia dei contributi pubblici Capitolo 11 - OPERAZIONI STRAORDINARIE DEGLI ENTI NON PROFIT (a cura di Gian Mario Colombo) Trasformazione Fusione omogenea tra enti non profit Cessione di azienda Donazione d'azienda Onlus e legittimità delle operazioni straordinarie Estinzione della fondazione Capitolo 12 -GRUPPI DI ENTI NON PROFIT (a cura di Gian Mario Colombo) Aspetti civilistici e fiscali Problematiche tipiche dei gruppi Caso concreto di un gruppo di enti non profit FORMULARIO 1. Statuti 2. Verbali 3. Modulistica fiscale 4. Iscrizione albi - Elenchi - Persona giuridica 5. Rapporti con i collaboratori 6. Prospetti di bilancio e documenti relativi 7. Esempio di elaborazione di bilancio sociale 8. Contributi pubblici 9. Atti relativi alle operazioni straordinarie e a un gruppo non profit
Book Synopsis Food Diversity Between Rights, Duties and Autonomies by : Alessandro Isoni
Download or read book Food Diversity Between Rights, Duties and Autonomies written by Alessandro Isoni and published by Springer. This book was released on 2018-04-25 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book reflects on the issues concerning, on the one hand, the difficulty in feeding an ever- increasing world population and, on the other hand, the need to build new productive systems able to protect the planet from overexploitation. The concept of “food diversity” is a synthesis of diversities: biodiversity of ecological sources of food supply; socio-territorial diversity; and cultural diversity of food traditions. In keeping with this transdisciplinary perspective, the book collects a large number of contributions that examine, firstly the relationships between agrobiodiversity, rural sustainable systems and food diversity; and secondly, the issues concerning typicality (food specialties/food identities), rural development and territorial communities. Lastly, it explores legal questions concerning the regulations aiming to protect both the food diversity and the right to food, in the light of the political, economic and social implications related to the problem of feeding the world population, while at the same time respecting local communities’ rights, especially in the developing countries. The book collects the works of legal scholars, agroecologists, historians and sociologists from around the globe.
Book Synopsis ECKM 2002 Third European Conference on Knowledge Managemnt by :
Download or read book ECKM 2002 Third European Conference on Knowledge Managemnt written by and published by Academic Conferences Limited. This book was released on 2002 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Computational Science and Its Applications – ICCSA 2017 by : Osvaldo Gervasi
Download or read book Computational Science and Its Applications – ICCSA 2017 written by Osvaldo Gervasi and published by Springer. This book was released on 2017-07-13 with total page 790 pages. Available in PDF, EPUB and Kindle. Book excerpt: The six-volume set LNCS 10404-10409 constitutes the refereed proceedings of the 17th International Conference on Computational Science and Its Applications, ICCSA 2017, held in Trieste, Italy, in July 2017. The 313 full papers and 12 short papers included in the 6-volume proceedings set were carefully reviewed and selected from 1052 submissions. Apart from the general tracks, ICCSA 2017 included 43 international workshops in various areas of computational sciences, ranging from computational science technologies to specific areas of computational sciences, such as computer graphics and virtual reality. Furthermore, this year ICCSA 2017 hosted the XIV International Workshop On Quantum Reactive Scattering. The program also featured 3 keynote speeches and 4 tutorials.
Book Synopsis Rilevazione e interpretazione economica del non profit by : Crisp
Download or read book Rilevazione e interpretazione economica del non profit written by Crisp and published by FrancoAngeli. This book was released on 2001 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fondazioni universitarie by : Giuliana Gemelli
Download or read book Fondazioni universitarie written by Giuliana Gemelli and published by . This book was released on 2005 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Management of International Institutions and NGOs by : Eduardo Missoni
Download or read book Management of International Institutions and NGOs written by Eduardo Missoni and published by Routledge. This book was released on 2013-12-17 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Institutions (IIs), International NGOs (INGOs) and Transnational Hybrid Organizations (THOs) play a hugely important role in the modern world economy. Despite having been studied by scholars from a range of disciplines, these organizations have never before been approached from a management perspective. This ambitious book analyzes the management challenges associated with international cooperation and sheds light on how these organizations have evolved as the political, economic and business environments have changed around them. Covering an admirably broad canvas, the authors pursue two main objectives. Firstly, they explore the main management frameworks developed in the context of the corporate and national public/non-profit organizations and adapt them to the specificity of IIs and INGOs. This leads to the identification of a "tailored" approach to IO management based on their institutional and operational settings, stakeholder groups, core business, staff profile, and financial arrangements. Secondly, they "bring theory into practice" by linking frameworks to several case studies and best practices of organizations currently experimenting with management systems and tools, with case studies including the World Bank and the Gates Foundation. This comprehensive textbook is a must-own resource for students and academics involved with studying and working with international organizations.
Download or read book Willing's Press Guide written by and published by . This book was released on 2000 with total page 1500 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A guide to the press of the United Kingdom and to the principal publications of Europe, Australia, the Far East, Gulf States, and the U.S.A.
Book Synopsis Discourse on the State of the Jews by : Simone Luzzatto
Download or read book Discourse on the State of the Jews written by Simone Luzzatto and published by Walter de Gruyter GmbH & Co KG. This book was released on 2019-07-08 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1638, a small book of no more than 92 pages in octavo was published “appresso Gioanne Calleoni” under the title “Discourse on the State of the Jews and in particular those dwelling in the illustrious city of Venice.” It was dedicated to the Doge of Venice and his counsellors, who are labelled “lovers of Truth.” The author of the book was a certain Simone (Simḥa) Luzzatto, a native of Venice, where he lived and died, serving as rabbi for over fifty years during the course of the seventeenth century. Luzzatto’s political thesis is simple and, at the same time, temerarious, if not revolutionary: Venice can put an end to its political decline, he argues, by offering the Jews a monopoly on overseas commercial activity. This plan is highly recommendable because the Jews are “wellsuited for trade,” much more so than others (such as “foreigners,” for example). The rabbi opens his argument by recalling that trade and usury are the only occupations permitted to Jews. Within the confines of their historical situation, the Venetian Jews became particularly skilled at trade with partners from the Eastern Mediterranean countries. Luzzatto’s argument is that this talent could be put at the service of the Venetian government in order to maintain – or, more accurately, recover – its political importance as an intermediary between East and West. He was the first to define the role of the Jews on the basis of their economic and social functions, disregarding the classic categorisation of Judaism’s alleged privileged religious status in world history. Nonetheless, going beyond the socio-economic arguments of the book, it is essential to point out Luzzatto’s resort to sceptical strategies in order to plead in defence of the Venetian Jews. It is precisely his philosophical and political scepticism that makes Luzzatto’s texts so unique. This edition aims to grant access to his works and thought to English-speaking readers and scholars. By approaching his texts from this point of view, the editors hope to open a new path in research into Jewish culture and philosophy that will enable other scholars to develop new directions and new perspectives, stressing the interpenetration between Jews and the surrounding Christian and secular cultures.
Book Synopsis New Metropolitan Perspectives by : Carmelina Bevilacqua
Download or read book New Metropolitan Perspectives written by Carmelina Bevilacqua and published by Springer Nature. This book was released on 2020-08-31 with total page 2196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the outcomes of the symposium “NEW METROPOLITAN PERSPECTIVES,” held at Mediterranea University, Reggio Calabria, Italy on May 26–28, 2020. Addressing the challenge of Knowledge Dynamics and Innovation-driven Policies Towards Urban and Regional Transition, the book presents a multi-disciplinary debate on the new frontiers of strategic and spatial planning, economic programs and decision support tools in connection with urban–rural area networks and metropolitan centers. The respective papers focus on six major tracks: Innovation dynamics, smart cities and ICT; Urban regeneration, community-led practices and PPP; Local development, inland and urban areas in territorial cohesion strategies; Mobility, accessibility and infrastructures; Heritage, landscape and identity;and Risk management,environment and energy. The book also includes a Special Section on Rhegion United Nations 2020-2030. Given its scope, the book will benefit all researchers, practitioners and policymakers interested in issues concerning metropolitan and marginal areas.
Book Synopsis Willing's Press Guide and Advertisers' Directory and Handbook by :
Download or read book Willing's Press Guide and Advertisers' Directory and Handbook written by and published by . This book was released on 2002 with total page 1592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis DiAP nel mondo | DiAP in the world – International Vision | Visioni internazionali by : Orazio Carpenzano
Download or read book DiAP nel mondo | DiAP in the world – International Vision | Visioni internazionali written by Orazio Carpenzano and published by Sapienza Università Editrice. This book was released on 2020-04-20 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: International openness is one of the fundamental characteristics of the DiAP Department of Architecture and Design, which sees its members active in 57 bilateral collaboration agreements (without counting the Erasmus agreements) with countries in which today there is a demand for architectural design that looks at Italy as a model, not only for studies of historical architecture, but also for contemporary architecture designed in the existing city and for the new building, including complex landscape and environmental systems.
Book Synopsis I servizi di pubblica utilità alla persona by : Crisp
Download or read book I servizi di pubblica utilità alla persona written by Crisp and published by FrancoAngeli. This book was released on 2000 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Private Sport Sector in Europe by : Antti Laine
Download or read book The Private Sport Sector in Europe written by Antti Laine and published by Springer. This book was released on 2017-11-25 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book outlines the private sport sector in different European countries. Sport in the European countries is organized in three distinct sectors. These are the state/public sector, which provides financial and political support for sport infrastructure; the civic/non-profit sector, which provides sport activities and services for citizens, usually in the forms of sport clubs; and the private sector, which is comprised of profit-making private companies and professional teams that produce and sell sport products and services. The private sport sector is becoming ever more important in a global market economy and a financial climate characterized by a public sector in crisis. Taking this into consideration, this book provides a detailed outline of the structure and characteristics of the private sport sector, discusses recent developments in the sector, and compares data across business fields and countries. Containing contributions from sport academics from eighteen countries, this book provides an overall, up-to-date picture of the private sport sector in Europe. Filling a significant gap in sport sociology and economics scholarships, this book will be of use to students and scholars of business and social sciences of sport as well as decision makers and the entrepreneurs.
Book Synopsis The Practice of Programming by : Brian W. Kernighan
Download or read book The Practice of Programming written by Brian W. Kernighan and published by Addison-Wesley Professional. This book was released on 1999-02-09 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the same insight and authority that made their book The Unix Programming Environment a classic, Brian Kernighan and Rob Pike have written The Practice of Programming to help make individual programmers more effective and productive. The practice of programming is more than just writing code. Programmers must also assess tradeoffs, choose among design alternatives, debug and test, improve performance, and maintain software written by themselves and others. At the same time, they must be concerned with issues like compatibility, robustness, and reliability, while meeting specifications. The Practice of Programming covers all these topics, and more. This book is full of practical advice and real-world examples in C, C++, Java, and a variety of special-purpose languages. It includes chapters on: debugging: finding bugs quickly and methodically testing: guaranteeing that software works correctly and reliably performance: making programs faster and more compact portability: ensuring that programs run everywhere without change design: balancing goals and constraints to decide which algorithms and data structures are best interfaces: using abstraction and information hiding to control the interactions between components style: writing code that works well and is a pleasure to read notation: choosing languages and tools that let the machine do more of the work Kernighan and Pike have distilled years of experience writing programs, teaching, and working with other programmers to create this book. Anyone who writes software will profit from the principles and guidance in The Practice of Programming.
Book Synopsis The Law of Green and Social Procurement in Europe by : Roberto Caranta
Download or read book The Law of Green and Social Procurement in Europe written by Roberto Caranta and published by Djoef Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of public procurement regulation is to provide a government with the supplies and works it needs to operate. This primary objective is connected to the principle of value for money, and for the European Union, with the aim of ensuring the functioning of the internal market in public procurement. However, other objectives related to environmental and social concerns have always played a role as well. These range from the award of contracts, to workshops for the disabled, to strict environmental specifications. These 'secondary' or 'horizontal' objectives, also referred to as 'green procurement' or 'social procurement, ' are the subject of this book. The analysis covers the EU internal market law of green and social procurement, with emphasis on the interpretation, implementation, and practice, in a range of Member States of the EU, and includes a comparative study
Book Synopsis Law as a Social System by : Niklas Luhmann
Download or read book Law as a Social System written by Niklas Luhmann and published by Oxford Socio-Legal Studies. This book was released on 2004 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: However, unlike conventional legal theory, this volume seeks to provide an answer in terms of a general social theory: a methodology that answers this question in a manner applicable not only to law, but also to all the other complex and highly differentiated systems within modern society, such as politics, the economy, religion, the media, and education. This truly sociological approach offers profound insights into the relationships between law and all of these other social systems.
