Suchergebnisse

La Direttiva Quadro sulle Acque (WFD) 2000/60/CEE, a partire dal 2000, ha vincolato gli Stati Membri ad attuare misure di protezione, sviluppo sostenibile e miglioramento della qualità degli ecosistemi acquatici e degli ecosistemi terrestri e delle zone umide da essi dipendenti sotto il profilo del fabbisogno idrico. Per l'identificazione, la classificazione e il monitoraggio dei corpi idrici sono utilizzati indicatori e indici ovvero elementi biologici, chimico-fisici, idro-morfologici, opportunamente scelti per i corpi idrici da analizzare e per i siti di riferimento dal cui confronto si calcola il Rapporto di Qualità Ecologica (RQE). Il presente studio prende in rassegna la più importante normativa Europea e Italiana in materia di acque, gli investimenti della Comunità Europea per lo sviluppo del capitale umano, scientifico e tecnologico e il significato e il ruolo degli indicatori di qualità ecologica a dimostrazione del potere "rivoluzionario" della Direttiva stessa. La sua attuazione tuttavia richiede un radicale cambiamento nella gestione delle risorse dell'ambiente che deve diventare una questione sociale e superare definitivamente le inefficienze di comunicazione tra scienza e politica. ; The Water Framework Directive (2000/60/CE) had forced Member States to adopt measures of protection and sustainable development connected to better quality of aquatic ecosystems as well as of their interconnected terrestrial and wet areas. Identification, classification and monitoring of water bodies are based upon indices and indicators, that are mainly biological, chemical-physical and hydro-morphological elements. From the comparison between those selected indexes and indicators of the analyzed water bodies and their reference sites the Ecological Quality Ratio derived. The study analyses the most relevant European and Italian Legislation about quality of water bodies, the financial investments in scientific projects that generate human, technological and scientific resources. The revolutionary aspects of the WFD are emphasized. Nevertheless, the actuation of the WFD requires radical changes in governance of environmental resources that has definitely became a social issue. Finally, the inefficient communication between policy makers and the scientific community must be overcome.

INDICE: INTRODUCCION - POTESTAD TRIBUTARIA DEL ESTADO - EL IMPUESTO A LAS GANANCIAS - TEORÍA DE LA FUENTE - EL EMPLEADOR - LEY DE PROCEDIMIENTO ADMINISTRATIVO - LEY PENAL TRIBUTARIA APROPIACIÓN INDEBIDA DE IMPUESTOS - RESPONSABILIDAD PENAL DE LAS EMPRESAS Y DIRECTIVOS - RUPTURA DEL VÍNCULO LABORAL - INDEMNIZACIONES INDEMNIZACIÓN POR DESPIDO DE LA MUJER POR RAZONES DE EMBARAZO INDEMNIZACIÓN POR DESPIDO DE EMPLEADO CON ACTIVIDAD SINDICAL INDEMNIZACION POR ANTIGÜEDAD - DIFERENCIA ENTRE EL TOPE DEL CONVENIO Y LA MEJOR - REMUNERACIÓN MENSUAL, NORMAL Y HABITUAL - GRATIFICACION ESPECIAL POR CESE - GRATIFICACION POR JUBILACION - INDEMNIZACION PREAVISO - INTERESES RECONOCIDOS EN SEDE JUDICIAL O ADMINISTRATIVA ACCESORIOS A CRÉDITOS LABORALES-INTERESES POR COBRO DE HABERES JUBILATORIOS RETROACTIVOS - PRESTACIONES DINERARIAS SEGÚN LEY 24.557 - DEDUCCIONES DEL ARTÍCULO 23 DE LA LEY 20.628 - MINIMO NO IMPONIBLE - GRAFICO I: MINIMO NO IMPONIBLE FRENTE A INDICES DE VARIACION -VARIACIÓN TOTAL DEL PERIODO - GRAFICO II: INDICE DEL SALARIO VS CONGRESO - IPC – IPIM - DECRETO 1242/2013 - CONCLUSION - BIBLIOGRAFIA - ANEXOS - ANEXO I - ANEXO II ; Este trabajo se referirá al tratamiento de los conceptos indemnizatorios percibidos en concordancia al "tarifario" que establecen los Convenios Colectivos de Trabajo o bajo la liberalidad de cada empleador, que surgen de la ruptura del vínculo laboral frente al Impuesto a las ganancias. Esta ruptura podrá tener diversas formas ya sea por renuncia, mutuo acuerdo, despido injustificado, abandono de trabajo, muerte, etc., y podrá ser agravada por determinadas circunstancias (maternidad, matrimonio, etc.). El objetivo principal es el de aportar conceptos fundamentales del Impuesto a las Ganancias con soporte en la Jurisprudencia Judicial y la Doctrina para poder dilucidar el correcto tratamiento tributario de las circunstancias planteadas precedentemente; tomando como base el concepto de ganancia según lo establecido por la ley 20.628 y sus modificatorias para las personas físicas: "Art. 2, apartado 1), son ganancias aquellos rendimientos, rentas o enriquecimientos susceptibles de una periodicidad que implique la permanencia de la fuente que los produce y su habilitación". Secundariamente definir la potestad tributaria del Poder Ejecutivo y sus límites y clarificar las atribuciones del organismo recaudador en materia legislativa. Frente a los reiterados pedidos por parte de los distintos gremios de actualización de los mínimos no imponibles y la exclusión de la renta que produce el trabajo personal ejecutado en relación de dependencia de la imposición del Impuesto a las Ganancias, parece importante valorar la evolución del mínimo no imponible comparativamente con distintos índices que reflejan variación en los precios, para distinguir el nivel real de esos mínimos. Por último y frente a las distintas modificaciones que ha realizado el estado nacional al artículo 23 de la Ley del Impuesto a las Ganancias en estos últimos años, el último objetivo será el de analizar el decreto 1242/2013 con vistas a los efectos jurídicos que genera y a su constitucionalidad. ; Fil: Leonardi, Mariana C. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.

Open & Distance Education System plays a major role in supporting and empowering the weaker sections of Indian Society. Yashwantrao Chavan Maharashtra Open University (YCMOU) is a mega University from Western India having the vision 'to reach to the unreached'. Cobblers learn professional skills from their ancestors/family members through informal way since childhood. Most of them are illiterates or semiliterate. They are not able to earn enough and fulfill basic needs, although working for 10-12 hours on the roadside. There was no provision of formal professional training. YCMOU undertook a research project to identify the basic needs of cobblers and the essential structure of the programme to fulfill these needs. Need analysis approach was preferred for this project through gathering feedback from Cobblers, Government Officers & Concerns Social Workers. // University developed two types of programs for the cobblers as 1. Five days Skill based training program for informally skilled cobblers 2. Six months training program for the entrants. // Multimedia package was developed to train the cobblers. The pilot testing of the five days Program was undertaken. All the participant appreciated these efforts of the University. They also learnt from each other. Specialized skilled participants also shared their skills in the program. On the basis of the Pilot testing the presenter received feedback that these people required more visuals in print material, detailed videos demonstrating step wise action and specific face to face training sessions. State Government of Maharashtra supports these cobblers through the loan facility. YCMOU and Govt jointly implemented these programs and certified individuals. Such initiatives must be promoted for skills development of various skill based professional. // Paper ID: 187

This article deals with selected works by Philip Melanchthon's Silesian disciples who studied in Wittenberg in the years 1545–1560: Jacob Kuchler from Jelenia Góra (about 1526 – about 1572), Joannes Seckerwitz from Wrocław (about 1529 – about 1583), Thomas Mawer from Trzebiel (1536–1575), Caspar Pridmann from Głogów (1537–1598) and Laurentius Fabricius from Ruda (1539–1577). The article's focus is on the doctrinal and political meaning of the works used as a tool in fighting the Catholic Church and in spreading Protestantism in the stormy era of the religious struggle waged in Silesia and in the entire territory of Central and Northern Europe. The texts analysed here also aimed to promote and spread Protestant doctrines and principles (sola gratia, solus Christus, sola fide, sola Scriptura, predestination, the repudiation of priesthood and celibacy) across the Empire, Poland, Prussia and Livonia. ; p. 107-145 ; This article deals with selected works by Philip Melanchthon's Silesian disciples who studied in Wittenberg in the years 1545–1560: Jacob Kuchler from Jelenia Góra (about 1526 – about 1572), Joannes Seckerwitz from Wrocław (about 1529 – about 1583), Thomas Mawer from Trzebiel (1536–1575), Caspar Pridmann from Głogów (1537–1598) and Laurentius Fabricius from Ruda (1539–1577). The article's focus is on the doctrinal and political meaning of the works used as a tool in fighting the Catholic Church and in spreading Protestantism in the stormy era of the religious struggle waged in Silesia and in the entire territory of Central and Northern Europe. The texts analysed here also aimed to promote and spread Protestant doctrines and principles (sola gratia, solus Christus, sola fide, sola Scriptura, predestination, the repudiation of priesthood and celibacy) across the Empire, Poland, Prussia and Livonia. ; s. 107-145

Includes bibliographical references (p. 281-320) and index. ; Mode of access: Internet.

The story takes place on Mount Desert Island in Acadia National Park at a time when sawmills are threatening to lay the whole island bare of its forests and when residents are clamoring to have it put under government protection as a park. Follows the summer activities of two young friends, Ira and Ellen. ; The story takes place on Mount Desert Island in Acadia National Park at a time when sawmills are threatening to lay the whole island bare of its forests and when residents are clamoring to have it put under government protection as a park. Follows the summer activities of two young friends, Ira and Ellen. ; Mode of access: Internet.

Microfilm. ; Mode of access: Internet. ; Filmed; No. 8 on a reel of 15 titles. ; Master negative: 91-80123-8.

Reprinted from various periodicals. ; Bibliographical foot-notes. ; Mode of access: Internet.

Reprint of the 1920 ed. ; Bibliography: p. 265-270. ; Mode of access: Internet.