Wednesday, December 23, 2009

Invocation Sample Birthday

INTERNAL CALLS FOR SELECTION OF BEST WISHES MERRY CHRISTMAS RECRUITMENT

In
wish you happy holidays, want to thank you for the strong support you have given us so far. Support that has enabled us to overcome in this year draws to a close, many difficulties and achieve significant results for all workers. We know that 2010 will bring many new features and changes that affect our workplace and beyond. There will be big challenges and there are doubts and uncertainties about the future very uncertain. For our part we will continue in the activity to this point, with greater vigor, determination, strength, rest assured that we do not miss your contribution in terms of information, ideas and criticisms. Again best wishes to you and your loved ones.

Wednesday, December 2, 2009

What Can I Replace Tarragon With?

Lamps The leasing tanning

Communiqué First Mastrantoni
December 2, 2009 13:25

Going on holiday at Christmas, the beach or the mountains, with white skin? Never! Better than some passing under the tanning lamps so 'do not risk the bad shape of the skin color mozzarella.
In this way, many holidaymakers are preparing for the future year-end holidays.
In recent days, however, 'the FDA (USA), the equivalent of our National Institute of Health', has launched a new alarm about the risks of tanning lamps and sunbeds.
"Although some think that a tan gives them a healthy, all 'tan' is a sign of skin damage," said Sharon Miller, a scientist and international expert on radiation And UV tanning.
A "tan" and 'the reaction of the skin to UV exposure. Recognizing
ray exposure as an "insult" the skin reacts and produces more self-defense 'melanin, a pigment that darkens the skin.
Over time this will mean 'an injury to the skin, premature aging and, in some cases, cancer of the skin.
Two types of UV rays penetrate the skin, UV-B and UV-A.
UV-B rays penetrate the upper layers of the skin and are responsible for sunburn.
UV-A rays penetrate the layers' deep skin and are often associated with allergic reactions.
risks from exposure are already 'have taken the National Cancer Institute (U.S.) and 'International Agency for Research on Cancer (WHO) has classified exposure, especially if prolonged, to cancer risk.
Keep in mind that exposure to UV aging skin, increases wrinkles, reduces the immune system, can 'cause allergic reactions and eye damage. Before exposure to light should consult their doctor or a dermatologist.
From "avvertenze.aduc.it"

Friday, November 27, 2009

The Best Pokmon In 2009



It 's a loan contract that allows, in exchange for periodic payment of a fee: •
to have the availability of a good instrument to practice their profession or entrepreneurial activity;
• to exercise, at the end of the contract, an option to purchase (buy) the asset for an agreed amount.

In the operation involved three subjects:
- the user: one who chooses and uses the asset and can redeem it at the end of the contract;
- the grantor: the leasing company that buys the material well chosen by 'use, keep the property up to the time of his eventual redemption;
- the supplier: it is he who, chosen by the user, the company sells the asset leasing.

Advantages of leasing and comparison with other methods acquisition of capital equipment
alternatives that present themselves to an economic entity that wants to acquire capital goods to their activities, are:
- purchase (with equity or debt);
- rent;
- leasing ;

Given that the operation has both the advantages of leasing financing of those who hire, because you can dispose of assets without the need to immobilize the amount of money needed to buy them, the benefits of leasing can be summarized as follows:
a) Compared to the forms of financing "traditional" (eg bank loan) lease:
- allows you to finance the cost of the property in full (including VAT);
- is an extremely flexible service that can be "cut" on the different needs of the customer (many combinations are possible including: contract duration, frequency and amount of fees, surrender value of the property, provision of additional services on the asset, such assistance, insurance, maintenance etc.)..
b) Compared to the rental of the property:
- leasing is the user himself to choose the good and the supplier of the goods and, where appropriate, to be build good tailor;
- leasing allows you to take advantage of discounts on the price of the goods because the supplier is paid without delay by the finance company;
- leasing allows you to acquire ownership of the property to the same terms and conditions imposed by the contract.
c) leases, compared with the direct purchase, the following tax benefits:
- it allows the proportion of the VAT on rental payments;
- may allow accelerated depreciation amortization schedules than ordinary, through the deductibility of rental payments over the life of the contract.
[= removal of the tax deductibility]
[costs of depreciation, the share of income allocated to recover within a certain period time, the costs incurred to establish an economic activity, or the amount budgeted each year by a gradual depreciation to cover the costs of machinery and their possible failures.]

difference between leasing and sales
rate in the lease, the goods remain the property of the lessor for the duration of the contract, and only if the user passes the end of the same exercises the option to repurchase. In
to hire purchase, however, has an immediate transfer of ownership of the asset from the lessor to the user (step but remains "conditioned" to the regular payment of installments), and consequently, in terms of accounting and taxation, the property is treated as any goods owned by the user.
addition, while the lease may be concluded only by professionals and entrepreneurs, to hire purchase is a form of direct funding to private consumers.

The main elements of the contractual lease transaction
Since the two basic elements, namely the cost of the item and description of each item requested (type of good influence both the duration and the cost of the operation) other estimates can be provided by:
- advance to be paid at the inception;
- number and schedule of fees;
- method of calculation of fees (fixed or indexed);
- final redemption value of the asset
- services for the funding provided by the leasing company (insurance, service, maintenance, consulting, etc...)

Elements of a leasing agreement, then, are the following:
1) cost of goods financed + VAT;
2) payment of the supplier by the leasing companies (eg, order and balance 10% to 30 gg. after delivery and testing);
3) duration of the contract: Varies depending on type of asset financing and tax treatment, generally: 8 years is the minimum duration for the lease of real property, from 24 to 60 mesi la durata del leasing su autoveicoli e veicoli commerciali; da 30 a 60 mesi la durata del leasing su attrezzature, impianti, macchine, utensili ed altri beni strumentali;
4) periodicità dei canoni : è mensile nella gran parte dei casi, ma è comunque possibile prevedere una periodicità diversa;
5) il numero e l’importo dei canoni a carico dell’utilizzatore;
6) il canone leasing può essere comprensivo o meno di servizi accessori, qualiassicurazione (in varie forme) o altri servizi (ad esempio di assistenza e manutenzione);
7) è soggetto ad IVA in quanto corrispettivo da servizio;
8) anticipo versato al momento della stipula insieme alle spese di contratto, sotto form of a maxi-fee which is calculated as a% of value of the property and varies from a minimum of 10% to a maximum of 25%;
9) surrender value of the property: generally 1% of original cost;
10) and insurance costs of investigation.

Wednesday, November 18, 2009

Outside Table Lanterns

to balance budget

union meeting on 12 .11.2009

The budget assumptions provided by the 2009 negotiated for a total of 65 units. As at 30.9.2009, the budget shows a balance of organic 25 units more than as at 31.12.2008.

The company, while showing an estimate of the financial year 2009 is not in balance, has asked the authority to appoint 30 units.

regional planning provides for the increase in effective units of personnel shall be conducted within the allocated resources, and consistent with the closing of a balanced budget.
The Regional Management in order not to compromise the essential levels of assistance and organization of work, in the presence of objective factors, elusively authorizes temporary recruitment.

worktops, integrated the items on the types of activities are the objective elements required by the Regional Directorate for authorizing temporary recruitment.

The General Manager of the company has confirmed that additional funding is received as a lump sum, so it must take into account the drag on the 2010 recruitment maneuver produces.
To maintain a balanced budget in 2010 will carry out a reorganization that will be involved in all institutions, associations and unions.

The FIALS, assessed the situation and having regard to the proposed health and social and regional health for the years 2010-2012 in the Annex to DGR 2460, requested that is assured in the number of staff to maintain quality standards of performance, to protect users and workers.

To help prevent the suffering of workers, in particular, the OU medical and RSA Palmanova, housing more than the number of beds allocated, they should find a place in health facilities nearby, since the annex to the 2333 DGR shows, from ' overall analysis of the progress of health activities, a decrease of discharged residents, particularly medical. Calo
not found for 'ASS 5 "Low Friuli."

To address the problem of novel influenza has been prepared a plan that, in situations of extreme emergency, provides for the mobility of staff within their company.
staff holidays will be allowed consistent with the alert levels achieved in the various operating structures business.

Monday, November 9, 2009

Underactive Thyroid Pe

BOUND RESIDUES ARE SAVING THE COMMITMENTS FROM TOP COMPANY Financial

Meeting of Auditors 02/11/2009

The company has ensured that the non-recognition of 1% of payroll on Productivity Fund 2008 will not affect compliance with the agreements signed since the amount of waste and special fund bands ensure the agreements signed for 2008 to 2009. The

FIALS disagrees with the decision on curtailment of productivity Fund 2008 taken from the region as it considers not attributable to the termination of employees in financial loss. That the responsibility of management and not to workers, including lack of staff, have maintained the quality standards of care.

The company has guaranteed the implementation of 'agreement signed on May 6, 2008 on the productivity and management of the fund is committed also to pay 50% of the specific objectives in 2009 subject to the acquisition of Opinion Leaders project.

Friday, October 30, 2009

Everyday Minerals Comparable

ASS under the magnifying glass. Close to hiring and appointments.

From DGR nr.2333 of 22.10.2009 shows that the management bodies of the Regional Health Service established as at 30 June 2009, projected to December 31, 2009, an operating loss estimated at EUR 9,504,850.00. The result

estimated to 31.12.2009 does not include the financing of Euro 6,000,000.00 tied to performance.

In order to limit the severity of the alleged deficit of the Regional Health Service, with DGR nr.2335 of 22.10.2009, and corrective measures are taken to amend the 2009 annual program, both for companies which provide an estimate of closing balance in 2009 is for those expecting a profit or loss of balance in 2009 will not close:

1. for companies which provide an estimate of the financial year
2009 non in equilibrio, l’autorizzazione all’assunzione di personale dipendente, è
subordinata a specifica autorizzazione della competente Direzione centrale
salute e protezione sociale;

2. per le Aziende che prevedono una stima di chiusura dell’esercizio
2009 in equilibrio, l’autorizzazione all’assunzione di personale dipendente
dei ruoli amministrativo e tecnico,con esclusione della figura
dell’operatore socio-sanitario, è subordinata a specifica autorizzazione della
competente Direzione centrale salute e protezione sociale;

3. per tutte le Aziende del SSR, le procedure finalizzate alla copertura
degli incarichi di Operational structure of the complex (SOC) and Operational Structure
simple (SOS) department, shall be subject to specific authorization of the Central Directorate
competent health and social protection.

Tuesday, October 20, 2009

Growth Hormones Early Menstruation

Reassessment of organic plants, distribution groups, fund balance in red

meeting of the union 09/10/2009

The company considers inopportune to implement the three-year plan provided for in the vertical progressions of 11 February 2009 restating what is in the full-time staffing equivalent.

Currently each unit is involved in the recognition of the work plans from the following: hours of operation of the facility, outpatient activity, time workers, coverage hours with consultants and ready availability.

In calculating the total requirements will take account of holidays, sick leave short, midweek holiday, training hours, and the limitations or assumptions by Act 68 will be assessed in the operational unit considering the correct location.

The hours worked in part-time unit is equivalent to the attainment of 36 hours, unlike today, that every worker to part-time equivalent to one unit.
Only after determining the staffing, the company will identify the necessary coordination and functional organization .
The details of allocation will be those covered by legislation and contract in force at the time.

The company shall not begin in 2008 at the age of personal health services from other companies, as required by the Agreement of 13 May 2009 , not signed by FIALS as not meeting the criteria established by the previous Agreement of 11 February 2009.
The reasons are given in the declaration in the minutes attached to the implemented by decree No. 265 of May 27, 2009
( Click here to read the text of the decree, our statement on page 5 in the minutes )

È rinviata al 2 novembre la decisione sul mancato riconoscimento dell’1% del monte salari sul fondo produttività 2008, causa chiusura bilancio in passivo.
La FIALS chiederà il rispetto degli accordi precedentemente siglati tesi a tutelare, la quota di produttività generale percepita da TUTTI i lavoratori dell’azienda.

Tuesday, October 6, 2009

Harold & Kumar Escape Bottomless

productivity, wages falling, parachute sull'ASS No. 5

L’A.S.S. 5 UNICA AZIENDA IN REGIONE CHE CHIUDE IL BILANCIO 2008 IN PERDITA CON CONSEGUENTE RIADEGUAMENTO DEI FONDI CONTRATTUALI 2008.
LA NON OCULATA GESTIONE DELL’ALLORA VERTICE RICADE SUI DIPENDENTI
.

Con decreti nr.262 del 21.5.2009 e 296 dell’11.6.2009 l’azienda ha approvato The annual figures for 2008 that shows a loss for the year of € 1,441,047

The fund contractual Productivity was 2008 Constitution also stipulates that the additional quota of 1% of payroll in 2001 considered that the loss was not attributable to the factor human.

The current leadership had shelved the shares below 1%, net of reflections, with the intent to proceed with the payment balance in the treatment of incentive approval of the final by the relevant regional bodies:

- € 233,596.63
area of \u200b\u200bsector - area of \u200b\u200bleadership Med / vet. € 109,284.33
- area of \u200b\u200bmanagement SPTA € 12,093.83

GR by resolution 1953 of 27.08.2009 has approved your changes to the agency's Regional Health Report 2008 to the Company providing for:

The decrease in the provision of incentives to fund employees of € 474,956.27: the amount represents the additional 1% share of the wage bill (including charges to 33.80%), according to contract law, is an increase in the provision of productivity / income in the presence of scrap management and a balanced budget .

not to reduce the supply of care and limit conseguenze all’utenza

con DGR 2016 del 9.9.2009, relativa al bilancio preventivo 2009, vengono stanziati, in via straordinaria e limitatamente all’anno 2009:

- i maggiori costi, pari a 679.464,04 Euro, che l’ASS 5 deve sostenere per conto degli enti del SSR in relazione all’emergenza estiva su Lignano. L’azienda ha proposto un progetto, inserito nella documentazione, per la soluzione dell’emergenza.
I costi relativi a tale progetto dovranno essere debitamente rendicontati dall’azienda;
- l’ Integrazione al finanziamento a copertura costi 2,7% sul 2008, pari a 420.535,96 Euro, relativo alla necessità to ensure that all companies in the SSR, an increase of funding in 2009 amounted to 2.7% of the cost 2008;
- the company's restatement of contractual funds for the implementation of the Act dell'ASS5 business amounted to Euro 412,000.00

Thursday, October 1, 2009

Credit Card Reader/writer Can Rewrite Information

Bad News: The City is taking a step back and makes up a technical committee made up of managers of broadcast radio

was too good to be true to 4 months of suffering in order to reduce compliance of installations Forte Montagnolo the City makes up a technical committee made up of managers of broadcast radio and a representative of any service, hygiene and public health dell'ASUR, no representative of the citizens or of committees dealing electromagnetic pollution even if they have specifically requested to participate in the proceedings! Finally (the icing) suspending the application of the Ordinance.
The reason: it is hoped that broadcasters do you come up some brilliant ideas to respect the limits of the law (6 V / m) with 4 7 plants all located in the same area .
Moral: people's health can perhaps wait until 2020 ....

The press release reassuring (for radio and television operators)>>

Wednesday, September 30, 2009

Free Samples First Auditions

Good News: City of Ancona in order to reduce compliance


By decision of 29.06.2009 the Mayor of Ancona has ordered a number of individuals operating on-site facilities to proceed within 60 days of notification to "implement, or irradiation of the plant or directly on the transmitter, all actions necessary to achieve reduction in accordance with the electric field levels produced by their irradiation facilities in each of the measuring ", warning that in case of failure there will be art. Cp 650 ( Whoever fails to comply with an order lawfully given authority for reasons of justice or public security or of public order and hygiene, shall be punished, if the offense is not a more serious crime, with imprisonment for up to three months or a fine of up to € 206). It will be necessary at this point whether the issuers will prefer to challenge the order or TAR seek, by mutual agreement, permanent solutions to the technical level.
Source: newslinet.it

The measure >> [pdf]




Sunday, September 20, 2009

Wedding Statements Of Purpose

Unilateral termination of employment

On September 16, 2009 was signed by the Minister for Public Administration and Innovation, Renato Brunetta, the explanatory circular on the implementation of the rule on early termination of employment for public employees with 40 years of contributions.

In 2009-2011 period the government will proceed with a notice of six months, the retirement of all employees who have reached 40 years of contributions.

The demarcation of the temporal scope of application of the institution that unites the three-year exemption from service, it shows that the experimental nature of the rules and instrumental to the objective of reducing the workforce in service and interventions streamlining the organization.

The provision excludes from the scope of judges, university professors, doctors and managers responsible for complex structure.
To read the full text of the circular here.

Patti Labelle Peach Cobbler

The contract

The contracts are part of the broader category of legal transactions acts or talks. The legal transaction
is an act that takes the form of expressions of will and they are connected to specific legal effects.

legal transactions are of two types: shop "inter vivos" and shop "mortis causa".
The stores are designed inter vivos to have effect during the life of the subjects;
stores mortis causa are intended to regulate the succession story or provide for the time following the death of the subject.
Among the first part of the contracts while among the latter are the wills.

As defined by Article 1321 of the Civil Code, the contract is a "agreement of two or more parties to establish, regulate or terminate a legal relationship between them-sheet"

analyzing this definition shows that Contract:

1) is a agreement, that the parties must reach consensus on all elements (or "Terms") that form the contract;

2) provides that at least two contractors , whether natural or legal persons;

3) must have a cause (or purpose) that, in general, is to "establish, regulate or extinguish" a report normally effective (in the legal term "enforceable") for the contractors and, therefore, usually ineffective (that is "unenforceable") to third parties , that is, towards those who are not contractors;

4) is legal ie protected by law and has the force of law for contractors;

5) is capital because the benefit to which the contractors are required to be measurable in money.

Contracts can be classified into:

- typical and atypical ;

> i c. Typical are called so because it expressly provided for and regulated by the Code;
between typical contracts worth remembering c. real so called because their processing is required for both the consent of the parties is the delivery: these are actual contracts, eg. the loan and mortgage .

> i c. atipici sono detti così perché pur non essendo previsti dal cc., sono comunque espressione dell’autonomia contrattuale delle parti e quindi sono degni di tutela giuridica.
Tra i contratti atipici rientrano i c. consensuali detti così perchè si perfezionano con il consenso delle parti; essi costituiscono la grande maggioranza dei contratti previsti dall'ordinamento giuridico.

Gli elementi del contratto

Si definiscono requisiti, o caratteri, quegli elementi che caratterizzano un contratto.
Si dividono in due gruppi:
- essenziali , devono obbligatoriamente essere presenti altrimenti il contratto è nullo;
they are Agreement, cause, scope, form .

- are incidental or ancillary items that the contractors are free to enter into the contract as long as lawful. They may not be present so much so that their absence does not lead to any imperfection of the contract;
They are: terms, conditions, way.


Agreement The agreement is the consensus reached by the parties and when it happens the contract is concluded.


Cause The cause is the goal that all those who enter into a contract to achieve.
For example, the cause of the sale is the transfer of ownership of property upon the consideration of a price.
The case must be permitted that is not contrary to the provisions of the law: an unlawful makes the contract void.

Subject
The object is the provision specified in the contract or the asset.
For example in real estate the subject property is on one side, the other the price.
The object must be lawful , that is not contrary to law;
possible, that is physically and legally feasible (you can not, for example. Sell the moon);
determined , or quantified (eg. For a house is its exact location), or determined, that is quantifiable, even after the conclusion of the contract (eg. The sale of a house not yet built).


Form Form is the way verbal, gestural or written by which manifests the intention of the parties.
The general rule of our legal system is that of freedom of form in the sense that if the statute provides otherwise, the parties may choose the preferred option.
Where the law provides a certain form, it becomes essential and if not respected the contract is invalid (it is essential, eg., Shape scritta per la compravendita immobiliare).

Condizione
Il contratto è legato ad un evento futuro ma incerto al verificarsi del quale è legata l’efficacia (cond. sospensiva) o la risoluzione del contratto (cond. risolutiva); se la condizione è illecita o impossibile il contratto è nullo;

Termine
Il contratto è legato ad un evento futuro ma certo al verificarsi del quale, o fino al verificarsi del quale, si producono gli effetti del contratto stesso;

Modo
Il contratto pone una limitazione ad un atto di liberalità (ad esempio: vendo una casa ma
impongo all’acquirente sending them for a particular purpose).

Effects of contract

The contract - as a measure of private autonomy - has force of law between the parties: it obliges them to respect not only what has been agreed upon, but also to bear all the consequences that the second the law arising therefrom.
The contract can not be dissolved except by mutual consent or for reasons allowed by law .
If either party is empowered to cancel the contract, that right can be exercised until the contract has not had a start of execution.

To strengthen the contractual relationship of one or both parties in the contracts that generally have as their object future benefits, the law provides for two "institutes":
the liquidated damages and the deposit .

Penalty Clause means that in case of default of either party, the contract provides for the damages to the other party, without the latter may also require the fulfillment of the contract, the penalty can be expected even in the case of delayed performance.
The creditor has no obligation to prove the existence or the extent of the damage is sufficient that there was breach of contract. The deposit

consists of a sum of money that a contract is a party gives to another.
There are two types of deposit, the deposit and the penitential . The

deposit forces who received it to be deducted at the time of the payment in case of default may be two possibilities:
a) is in default who has paid the deposit, the other party may withdraw from contract holding the deposit;
b) if, on the contrary, the defaulting party is the person who receives the deposit, the other party may terminate the contract and require double the amount. However

la parte adempiente può anche scegliere di:
- chiedere al giudice l’esecuzione del contratto;
- chiedere al giudice la risoluzione del contratto con contemporanea richiesta di risarcimento del danno subito.

La caparra penitenziale è definita al cc. “il corrispettivo del recesso per ciascuna delle parti”
Ciò significa che se nel contratto è stata prevista la possibilità che le parti possano recedere, se chi recede è colui che ha ricevuto la caparra la deve restituire doppia; invece se chi recede è colui che ha dato la caparra, la perde.
Diversamente da quanto previsto per la caparra confirmatoria, la parte adempiente non può, al posto della caparra, ask the judge nor the performance of the contract or compensation for damage suffered.

Termination

We mentioned the failure as a reason for the termination (ie termination) of the contract.
We see better what it means failure and what are the other causes that they terminate the contract.

The contract may be terminated failure, impossibility, excessive burden occurred.
As you can understand these three cases may occur only after the conclusion of the contract.

Failure mean total partial, late or defective performance;
impossibility means the occurrence of an unforeseeable event (unthinkable) that makes it impossible to execute the contract;
excessive burden occurred means that for reasons not caused by intention of the parties executing the contract is no longer advantageous (for one or both parties). This is usually done on contract to continuous supplies.

The contract can not be resolved automatically, but will be dissolved upon the decision of the court called upon to determine whether it actually exists the cause.

Disability the contract: nullity and annulment

You say disabled those contracts that have since birth anomalies which preclude them from having the force of law. They are divided into
void and voidable .

contracts are null when missing an essential element or when it causes and / or object is unlawful. The sentence of nullity may be requested from the court, without limits of time, by anyone's interest to do so. If the court declares that the contract was void, this can not be remedied in any way: it is incurable.

contracts are voidable when they are concluded a unable or when the show will defects.
Such contracts can be terminated by the judge's decision within five years after they are concluded otherwise be barred.
But they can also be cured by removing the anomalies that have made it voidable.

I defects will , above, are:
- error when you are in the presence of ignorance, mistake or insufficient knowledge for an informed decision;
- violence while in the presence of a threat which forces the signature;
- intent while in the presence of a scam that convinces the signing.

Rescissione del contratto

La rescissione è un’azione intesa a togliere efficacia ad un contratto, con effetto retroattivo.
E’ giustificata da una sproporzione tra le prestazioni contrattuali contrapposte o dalla iniquità degli obblighi assunti da una parte.
Può essere esercitata entro un anno dalla conclusione del contratto.

La rescissione è consentita:
> quando il contratto è stato stipulato mentre una delle parti si trovava in pericolo di danno grave alla persona ;
> quando il contratto è stato stipulato mentre una delle parti si trovava in stato di bisogno e l’altra parte ne ha approfittato.

The possible validation of the contract is never permissible, but the party may avoid the termination in bad faith by offering the balance of benefits.

Friday, September 18, 2009

What It Cost To Build House In Ontario

The sales contract

Definition, characteristics and obligations of the parties

the contract of sale may be given different definitions.
According to the Civil Code, Art. 1470, " the sale is a contract that provide for the transfer of ownership of one thing or another right in exchange for the payment of a price ."
The term "sale" is therefore the passage of ownership of anything from a seller to a buyer.
Da ciò è possibile ricavare un’altra definizione:
il contratto di vendita è un accordo tra due parti in base al quale una parte cede all’altra parte un bene o un servizio o un diritto in cambio di un corrispettivo

Normalmente nel contratto di vendita “il corrispettivo” è costituito da denaro; se il corrispettivo fosse costituito da un altro bene o servizio o diritto si avrebbe invece un contratto di permuta e non di vendita.

Dalle definizioni citate si ricavano i tre caratteri fondamentali del contratto di vendita:
bilateralità; consensualità; a titolo oneroso .

bilaterality
The contract is bilateral because in order to have a sale requires the presence of two parties: a seller (or vendor) and Buyer (or buyer).
Obviously there can be no trading in the presence of only one party!

consensual
The contract is consensual because the two parties must reach consensus (agreement) because the contract is concluded.
No contract is concluded without the consent of both parties or with the consent of one party only.
consent, of course, must be given in the manner and form required by law and persons with of capacity to act .

for consideration
The contract for consideration because it says both parties must make a "sacrifice sheet" that is expressed in the fact that a party must give up the good or service or the other must give up the right the fee.

By signing the sales contract obligations born of against both the seller and the buyer. Let's see.

Obligations of the seller

1) Give the thing sold:
is clear that you can not sell a thing without delivery!

2) Ensure that the buyer dall'evizione ensure that there are no other parties with rights to the machine.

3) Ensure the thing against hidden defects [hidden, not visible] that may make it unsuitable for the intended use or appreciably diminish the value.
The buyer must report any defect within eight days after discovery (unless otherwise provided by law).
Seller, as a rule, must make good the damage and must make good any damage occurred as a result of the defect.

4) Ensure the thing against the lack of quality promise
when the thing sold does not have the promised quality, that is, those essential for the intended purpose (except for the ordinary acceptable tolerances), the buyer has the right to terminate the contract and compensation for the damage he has suffered.
The right action is the statute of limitations [that is no longer exercisable] one year after delivery.

Obligations of the buyer

1) Remove the purchased: it is clear that you do not buy a thing to let the seller!
2) Paying the price of the purchased in the manner and time agreed.
3) Paying the expenses of the sale contract.

Stages of the purchase

Transactions are carried out through three main phases:

1) trattativa; 2) stipulazione; 3) esecuzione.

La trattativa consiste nel dialogo che si instaura tra le parti allo scopo di raggiungere il consenso (l’accordo) sulle varie clausole [condizioni] che dovranno regolare la compravendita.
Il fatto che inizi una trattativa non significa però che essa debba per forza andare a buon fine: il codice civile lascia libertà alle parti di concludere o meno il contratto ma le obbliga a comportarsi secondo buona fede.
Infatti, secondo il c.c., se una parte, in malafede, fa concludere il contratto sapendo che sarà comunque invalido, dovrà risarcire l’eventuale danno fatto all’altra parte.

L’ esecuzione is to implement the agreements reached by the parties [cf. above: obligations of the parties]. The conclusion

is the way in which the contract manifests itself: it can be so gestural, verbal and written.

The choice of entering into certain contracts to be prescribed by law in the sense that some of the contracts on which the law requires contractors to writing.
For all other contracts, the contractors are free to enter as they wish. The conclusion

sign is that which occurs, for example, consists in the auction and a helping hand to confirm the offer of the auctioneer.
The report concluded
happens when contractors are usually both present and exchange the goods / money takes place simultaneously: for example when you buy the newspaper you enter into a verbal contract. The conclusion

written can happen in two ways: formal and non formal . The conclusion

formal written requires the presence of the contractors and the contemporary signature of the contract which is normally produced in at least two copies, one for each of the contractors.
The contract will cover all the agreements (clauses) achieved: this is because, once signed, the contract has the force of law between the parties sono tenute a rispettare le clausole sottoscritte; la legge infatti tutela i contraenti e li obbliga a rispettare il contratto.

La stipulazione scritta non formale si verifica quando le firme dei contraenti sul contratto avvengono in momenti diversi.
E’ il caso, per esempio, di un contratto firmato da un contraente e poi spedito all’altro contraente perché anche lui lo firmi.
Questi tipi di contratti prendono anche il nome di contratti a distanza .

Sono in parte considerati contratti a distanza anche quei contratti che si sviluppano partendo da un’offerta al pubblico
Si parla di offerta al pubblico , quando una parte (in genere l’imprenditore) offers a collective uncertainty surrounding the signing of a contract of sale frequently.
The most typical case is the display of goods on display with its price to the public or display a price list.

offer to the public, when it contains the essential details of the contract at the conclusion of which is directed, that as a proposal and is therefore sufficient that the other part adheres to end the contract because it no longer possible for the agent to modify the conditions .
The agent may instead amend or withdraw the offer prior to accession, provided that it is in the same form used for the first offer or in a form equivalent (eg exposing a different card for the price), it is so effective even against those who have not received notice of the amendment or repeal.

Over time we have developed new forms of remote sales (catalog sales sent home, telesales, Internet ...) which led to an update of legislation to protect purchasers who, unable to physically see and assess the goods, as in store sales, can be "cheated".
Therefore the law for this type of sale, the buyer acknowledges the right of withdrawal :
the buyer has the right to return the goods and the repayment of price paid.

To exercise the right of withdrawal should send the seller a registered letter with acknowledgment of receipt (by which we declare to terminate the contract) within ten working days from when you received the goods, and at the same time, we must return the goods to the sender.
The seller, in turn, will return to the purchaser the price he paid within thirty days of receipt of returned merchandise.

not always exercise their right of return: there are cases in which the buyer can not exercise that right as for the supply of goods made to measure or custom, for goods that are liable to deteriorate rapidly for products audiovisivi o software sigillati e aperti dall’acquirente; per giornali e riviste….

E’ vietata la fornitura di cose non richieste dal consumatore qualora queste siano a pagamento;
inoltre non è possibile ritenere un assenso la mancata risposta ad una proposta contrattuale.

Le clausole o elementi contrattuali

In ogni contratto vengono di regola specificate le clausole che regolano i rapporti tra i contraenti: alcune di queste sono essenziali per la validità del contratto stesso mentre altre sono accessorie nel senso che se dovessero mancare il contratto sarebbe ugualmente valido.
Tuttavia per evitare eventuali contestazioni tra le parti such clauses are generally also present.
The essential terms are three: quality, quantity and price of the goods . For

quality means precise identification of the type of goods.
It is not enough especially when a generic indication of goods that there are different types: hand cream, body cream, face cream ... ..

Quantity means is an indication of how much merchandise is in both the number and species of any containers. For example, n ° 43 bottles of 500 ml. ... For

price means that it must be the unit price is the total of the goods; the price shall be net of VAT if the sale is made to a buyer who has p. VAT.
other hand, if the sale is made to the public the price must be inclusive of VAT.

clauses are all those ancillary agreements which the parties agree to enter into the contract.
Among these there are some more important than others such as:
- time, place and means of delivery of the goods;
- type and cost of packing;
- time and means of payment for the goods,
- any discounts;
- any interest for late payment.

time of delivery

For "delivery time" to the time at which the goods are delivered or shipped to the buyer.
Consequently, the delivery can be:
- instant, when the goods are delivered or sent immediately;
- ready when the goods are delivered or sent within a short period of time generally ranges from 5 to 15 days;
- deferred , where the goods are delivered or shipped at a later date to the sale and not after 15 days;
- Alternatively, if the seller indicates two or more possible dates for delivery or shipment is not being able to set a date accurate;
- distributed, when delivery or shipment of goods is split into several parts in time for example a part is delivered after 30 days and the remainder after 60 days.

Place of delivery

The determination of the place where the goods are to be handed down to where the responsibility of the contractors risk and cost of transport. The

" transportation risk " is the possibility that the merchandise arrives damaged or even not arrive at all: to identify between seller and buyer who would risk this means identifying those who must repay the damage.

Goods can be delivered at the warehouse of the seller and in this case
said to be "surrender (surrender) ex-.
This means that the risks from transport are borne by the buyer.

If the goods are delivered at the warehouse of the buyer is said to be "made ex-arrival (or carriage paid) " and in this case the transportation risks are borne by the seller.

To avoid these risks, particularly if the goods are of value, the contractor whose job it is to take the risk of transmission, provides generally to ensure the goods. The

" spese di trasporto ” sono ovviamente le spese necessarie per trasportare la merce dal magazzino del venditore a quello del compratore: sapere a chi spettano è importante per calcolare l’effettivo costo del prodotto acquistato.
Tali spese, anche se il trasporto viene effettuato da un vettore (trasportatore), possono essere a carico di uno solo dei due contraenti o possono venire ripartite tra i due: questo si determina durante la trattativa tra le parti.
Se le spese del trasporto vengono pagate da chi vende si dice che la merce viene “resa in porto franco ”;
se invece le spese vengono pagate da chi compra la merce si dice “resa in porto assegnato ”.

L’imballaggio

L’imballaggio è quel materiale destinato a contenere, a proteggere e a conservare le merci e a rendere gradevole, in alcuni casi, anche il loro aspetto estetico.

L’imballaggio deve avere determinate caratteristiche:
- leggerezza e volume contenuto , perché le spese di trasporto si pagano a peso x volume;
- robustezza , per evitare rotture e quindi perdita del prodotto e perciò di denaro;
- economicità , perché il costo dell’imballaggio influisce sul costo finale del prodotto;
- esteticamente valido , perché a volte una brutta estetica non ne favorisce la vendita, ecc.

A seconda di dove è posizionato rispetto al prodotto l’imballaggio si distingue in:
- imballaggio primario : a diretto contatto con il prodotto (ad es. il barattolo che contiene la crema);
- imballaggio secondario : a diretto contatto con l’imballaggio primario (ad esempio la scatolina che contiene il barattolo della crema);
- imballaggio terziario : a diretto contatto con l’imballaggio secondario (ad esempio lo scatolone che contiene le scatoline che, a loro volta, contengono la crema); ecc.

Per quanto riguarda il costo dell’imballaggio , questo può essere:
- gratuito , quando nella fattura di acquisto non ne viene evidenziato il costo perché già compreso nel prezzo del prodotto;
- fatturato , quando nella fattura di acquisto ne viene evidenziato il costo separandolo dal costo della merce;
- a rendere , quando l’imballaggio viene prestato dal venditore al compratore che successivamente dovrà restituirlo (o pagarlo se lo trattiene);
- fornito dall’acquirente , quando è lo stesso compratore che si fa confezionare la merce su un imballaggio da lui dato al venditore.

Tempo di pagamento della merce

Per tempo di pagamento si intende il momento in cui deve essere pagata the goods than at the time of delivery.
Accordingly, payment may be:
- early, when it occurs before delivery;
- immediate or ready cash, if it happens at delivery;
- for cash, if it happens within a limited period of time (between 5 and 15 days) and not with cash, as you may mistakenly think;
- delayed (or deferred or delayed), it is in a certain period after delivery and not after 15 days.

The deferred payment can be split into several intervals (eg. 30 and 60 days, meaning that half that sum is pagata dopo 30 giorni e l’altra metà dopo 60 giorni dalla consegna)

Oltre che rispetto alla data di consegna della merce, il pagamento può anche essere differito rispetto alla data della fattura: questo serve per guadagnare qualche giorno di valuta in più, cioè di interessi dati dalla banca sui soldi depositati sul conto corrente, oppure per avere più tempo per vendere la merce e incassarne i soldi.
In questo caso, non dovendo ritirare dal proprio conto corrente i soldi per pagare la merce, si dice che la si paga “ con i soldi del fornitore ”.

Lo sconto e l’interesse per ritardato pagamento

Lo sconto è una riduzione percentuale del prezzo praticata dal venditore al compratore: non è obbligatorio ma viene fatto a discrezione del venditore.

Lo sconto può essere condizionato se per averlo il compratore deve sottostare a una o più condizioni dettate dal venditore: ad esempio lo sconto viene praticato al compratore se questo paga la merce alla consegna invece che a 30 giorni.

Lo sconto è incondizionato se il compratore non deve sottostare ad alcuna condizione per averlo: ad esempio nella cosiddetta vendita promozionale lo sconto è incondizionato.

L’ interesse , invece, è l’inverso dello sconto: si tratta di un aumento percentuale del prezzo that is paid to those who temporarily lend money to others.

In commercial practice it may happen that the seller, against a very late payment, or ask the buyer claiming an interest on the amount that he owes him for the purchase of goods.

To calculate the amount of interest there is a mathematical formula which will be explained orally by the teacher.

Payment methods

There are several ways to pay for the goods and the choice of either being left to the intent of the parties.
I will just mention the most used in business stating any positives or negatives.

- cash : secure method (except for fake money), but use only for payments
minor;
- checks : practical, feasible only for amounts up to € 12,500 but fraud risk - check Circular : practical and safe method but not used for deferred payments;
- bank : hands-on approach but is linked to honesty of the buyer (the bank is an operation whereby we make available to a person, or you trust, a sum of money at a particular bank);
- bank transfer: a practical method al'onestà but tied the buyer; it is a credit transaction made between customers of the same bank;
- mark : payment made to the carrier at the moment of delivery, may be safer or less depending on how that is, if the payment is by bank draft or cash or by check;
- Ri.Ba. or electronic bank receipt : is one of the most popular procedures in the trade, the buyer orders his bank to pay the supplier taking money directly from your bank account for crediting to the account of the seller, not sure why the payment depends on ' honesty of the buyer.

Thursday, September 3, 2009

Alternative To La Crema Wine Chardonnay

Bankruptcy and Insolvency

(Text aggiornato con le modifiche introdotte dal D.Lgs. n. 5 /06 e dal D.Lgs. n. 169 /07 ).

L’imprenditore commerciale che non è in grado di pagare i propri debiti (che si trova cioè in stato di insolvenza ) può essere dichiarato fallito:

1) su ricorso di uno o più creditori;
2) su richiesta dello stesso imprenditore;
3) su istanza del pubblico ministero.

Il D. Lgs. 169/07 ha fissato il limite minimo per la dichiarazione di insolvenza in 30.000 euro di debiti scaduti e non pagati (cifra aggiornabile periodicamente) al di sotto della quale il fallimento non can be declared.

The most important changes introduced by D. Decree Law 5 / 06 and D. Decree Law 169/07 are:

1) the lifting of sanctions against the bankrupt's personal and abolition of the institution of rehabilitation.
According to the rules before the 2006 reform, the ruling declaring the bankruptcy of the bankrupt followed that enrollment in the public records of failures, which were connected to a series of continuing inability to conservation of such entry.
Reform:
- abolished the register of bankrupts, and specified that any personal failure on the failed cease with the closing of the bankruptcy (art. LF 120) was suppressed in the school of rehabilitation.
addition, the Legislative Decree no. 169/2007:
- deleted any reference to the failure in the criminal judicial potential;
- relating to the regulation failed the subject of trade-lines can now enroll in the business register, which holds a new business, separate from the subject to failure.

2) dell'esdebitazione the introduction of legislation (Articles 142-144 LF):
closed once the procedure without full payment of creditors, the bankrupt may be discharged of debts residues (but only with respect creditors are not satisfied in full) provided that he or she has been the author of fraudulent behaviors toward themselves and the creditors have cooperated with the bodies of the bankruptcy proceedings for the successful and expeditious realization of the same.
dell'esdebitazione can benefit only the person failed, the companies are excluded.

3) the repeal of the forced administration;

4) the removal of all references to the term "small business";

5) buttressing the burden on the defendant to prove not be a subject fallible.

Insolvency

There alternatives to the procedure of F that are applied when the F jeopardize their jobs, the economy of the local community in which the firm operates, banks or other companies heavily exposed. These procedures are called and bankruptcy are:

1) arrangement
2) special administration
3) wound up




Bankruptcy Bankruptcy is a legal procedure by which the 'entrepreneur who is insolvent, is divested of all his assets to satisfy creditors with the proceeds of their sale.

So there are two conditions for the failure:
- subjective : being an entrepreneur and small private business;
- objective: to be in a state of insolvency or inability to satisfy debts in the normal continuation of the work. But we must distinguish between

insolvency and default :
> the failure is the failure to pay one or more debts due to failure or inability of the entrepreneur but, for example, to challenge, neglect, etc. .;
> insolvency instead is, for example, always pay late, cessare del tutto i pagamenti, avere titoli protestati, ecc..

Infatti l’art. 5 della L.F. così recita:
L'imprenditore che si trova in stato d'insolvenza è dichiarato fallito.
Lo stato d'insolvenza si manifesta con inadempimenti od altri fatti esteriori, i quali dimostrino che il debitore non è più in grado di soddisfare regolarmente le proprie obbligazioni.

Chi decide se si tratta di inadempimento o di insolvenza è il giudice del tribunale fallimentare investito della questione.

Le caratteristiche del fallimento sono:
1) la concorsualità , cioè il fallimento coinvolge tutti i creditori i quali, con l’apertura the procedure must cease any enforcement actions pending or individual can begin again;
2) the general in the sense that the failure involves the entire assets of the debtor and not just the individual goods is running as an individual;
3) the officiosità in the sense that, regardless of who takes the initiative, the process proceeds automatically without being subject to the impulses of the proceedings of the creditors.

With the declaration of bankruptcy individual entrepreneurs and company directors are also exposed to the risk of prosecution planned to verify the existence of any bankruptcy crimes.

Possono essere dichiarati falliti soltanto gli imprenditori commerciali privati, siano essi persone fisiche o società.

Non sono invece fallibili gli imprenditori
“...i quali dimostrino il possesso congiunto dei seguenti requisiti:
a) aver avuto, nei tre esercizi antecedenti la data di deposito della istanza di fallimento o dall'inizio dell'attivita', se di durata inferiore, un attivo patrimoniale di ammontare complessivo annuo non superiore ad euro trecentomila;
b) aver realizzato …… nei tre esercizi antecedenti la data di deposito dell'istanza di fallimento o dall'inizio dell'attivita', se di durata inferiore, ricavi lordi per un ammontare complessivo annuo non superiore to two hundred thousand euro;
c) have a level of debt is not even expired, not exceeding five hundred thousand euro. "
(Article 1 LF amended by Legislative Decree no. 12/09/2007, No. 169)

As you can see, art. 1 of the LF has disappeared the previous distinction between "small commercial contractor" and "entrepreneur", having been set quantitative limits that exceed those definitions.
These limits also affect the craft business, whether carried out individually or in aggregate form.

can not be declared bankrupt, though insolvent, farmers, government economic (Subject, however, compulsory winding up) and those who do not have the characteristics of a businessman.

In case of termination of Article 10 of the Federal Act (as amended by Decree . September 12, 2007, No. 169 ) says:
Entrepreneurs individual and group can be declared bankrupt within one year after removal from the register of companies, and if the default is' manifested itself prior to or within the next year ... ....

In case of death, Article 11 provides:
"The deceased contractor may be declared bankrupt, when making use the conditions laid down in previous ... ... " [cf. art. 10]

is interesting art. 147 of the Federal Act (as amended by Legislative Decree no. 12/09/2007, No. 169) that in respect any occult members, states:
"... If after the bankruptcy of the company is the existence of other partners with unlimited liability, the court, upon application by the liquidator, a creditor of a bankrupt partner, says the failure of the same. "

Initiative for bankruptcy

" Failure is declared on the application of the debtor, one or more creditors or at the request of the prosecutor. "

- Most of the time the request part of the bankruptcy of one or more creditors (who must prove his claim and the state of insolvency of the debtor).
This request is most often "intimidating" because if the debtor pays the procedure gets scared and did not even open.

- the contractor may also ask your bankruptcy when, for example, wants to avoid any pressure or blackmail by threatening creditors.
Instead, the entrepreneur must ask yourself to failure if a lack of demand could aggravate the disruption
(art. 217 LF: be punished by imprisonment from six months to two years ..... the contractor, which has compounded its ...... disruption by not requiring the declaration of their failure ... )

- The third person who may seek bankruptcy is the public prosecutor (art. 7 LF):
The prosecutor submits the request .....:
1) when the bankruptcy is over a criminal proceedings, or from fleeing, or hiding from the unavailability of the entrepreneur, the closure of the premises from theft, the fraudulent substitution or reduction of assets by the entrepreneur;
2) when the insolvency is the signal from the court which has not been detected in the course of civil proceedings.
(Article amended by the Legislative . January 9, 2006, No. 5 )

decision declaring the bankruptcy

jurisdiction to rule on the request of the bankruptcy court is the place where the entrepreneur has headquarters of the company (art. 9 LF).

Once the request for bankruptcy court must call the contractor and feel. If the court finds that do not exist is the subjective condition that the objective for the declaration of bankruptcy, shall be rejected by reasoned decree.

Otherwise is pronounced the declared insolvent. Article. 16 LF, so replaced by Leg. September 12, 2007, No 169 , states:
" The court finds the failure to award, including that:
1) appoint the court supervising the procedure;
2) appoint the liquidator;
3) orders the failed the filing of financial statements and accounting records and tax mandatory, and 'list of creditors ......;
4) determine the place, day and time where the meeting will proceed' the review of the passive .....;
5) gives the creditors ... .... the maximum of thirty days before the meeting referred to in number 4 for the submission of applications to lodge at the Court.

Article 18: Claim (as replaced by Leg. September 12, 2007, No. 169 ).
against a sentence declaring bankruptcy can 'be brought complaints [opposition] by the debtor and any question .......
The complaint does not suspend the effects of the contested decision .....
[that does not prevent the continuation of the bankruptcy proceedings]
The court ruling on the appeal shall ....... If
failure and 'revoked, remain subject to the effects of acts legally done by the organs of the procedure ......
[ie acts that allowed the progress of the bankruptcy, with the withdrawal of the entrepreneur is no longer failed]

Effects of bankruptcy

Personal towards bankruptcy

effects for the failed are governed by Articles. 42-49 of the Bankruptcy Act, as amended by Decree . January 9, 2006, No 5 and Leg. September 12, 2007, No 169 .

Essentially, the failure is private, from the date of declaration of bankruptcy, not property ma della disponibilità e dell’amministrazione dei suoi beni.

A norma dell’art. 46 non sono compresi nel fallimento:
1) i beni ed i diritti di natura strettamente personale;
2) gli assegni aventi carattere alimentare, gli stipendi, pensioni, salari e ciò che il fallito guadagna con la sua attività entro i limiti di quanto occorre per il mantenimento suo e della famiglia;
3) i frutti derivanti dall'usufrutto legale sui beni dei figli, i beni costituiti in fondo patrimoniale e i frutti di essi;
4) le cose che non possono essere pignorate per disposizione di legge.

[ Sono, in ogni caso, non pignorabili:
- quei beni dichiarati impignorabili da speciali law (art.545 cpc; Articles. 170, 326, 828, 1558, 1881.1923, 2117, 2531, 2614 cc);
- sacred things and those who serve the exercise of religion;
- l ' wedding ring, clothes, linen, beds, tables for eating meals with their chairs, wardrobes, chests of drawers, refrigerators, heaters and cooking stoves even if gas or electric washing machine , tools, home and kitchen together with a piece of furniture suitable to contain, as essential to the debtor and the members of his family living with them (but excluding the furniture, not the beds of considerable economic value, also found merit art or antiques);
- i commestibili e i combustibili necessari per un mese al mantenimento del debitore ed alle persone della sua famiglia con lui conviventi;
- le armi e gli oggetti che il debitore ha l'obbligo di conservare per l'adempimento di un pubblico servizio;
- le decorazioni al valore, le lettere, i registri e in generale gli scritti di famiglia, nonché i manoscritti, salvo che formino parte di una collezione.
- gli strumenti, gli oggetti e i libri indispensabili per l'esercizio della professione, dell'arte o del mestiere del debitore possono essere pignorati nei limiti del quinto, salve eccezioni.]

I limiti previsti al n. 2), sono fissati con decreto motivato del giudice delegato che deve tener conto della condizione staff of the bankrupt and that of his family.

Under Article. 48 " The bankrupt person and 'obligation to deliver to the liquidator in his correspondence of any kind, including electronic, concerning reports, including bankruptcy.
The direct correspondence to the bankrupt that is not natural and 'delivered to the liquidator.
"
(Article amended by Leg. September 12, 2007, No. 169 ).

Article. 49 (as amended by Decree . January 9, 2006, No. 5 ) provides that "the entrepreneur who has been declared bankrupt, and its directors o i liquidatori di società o enti soggetti alla procedura di fallimento, sono tenuti a comunicare al curatore ogni cambiamento della propria residenza o del proprio domicilio.”

Con il D.L gs. 9 gennaio 2006, n. 5 è stato abrogato l’art. 50 che stabiliva delle incapacità a cui era soggetto il fallito [cfr. sopra]

Nei confronti dei creditori

Il fallimento conferisce ai creditori il diritto di partecipare alla distribuzione del ricavato ottenuto dalla liquidazione del patrimonio del fallito.
Inoltre
.....dal giorno della dichiarazione di fallimento nessuna azione individuale..... può be commenced or continued [creditors] on property included in the bankruptcy.
(Article 51 as amended by Decree . January 9, 2006, No. 5 )

organs failure

bodies responsible for failure are:

bankruptcy court;
Juge;
liquidator;
creditors' committee.

Al court it the whole process of bankruptcy and the appointment of the appointed judge is the liquidator;
the court supervising the bankruptcy proceedings throughout directs and supervises the activities of the liquidator;
the curator has the administration of the estate and performs all the operations of the procedure under the supervision of the appointed judge and the creditors 'committee, as part of the functions attributed to him;
the creditors' committee, composed of three Five creditors, mainly advisory functions, but may inspect the records and documents of the bankruptcy and has the right to information and clarification by the trustee and the bankrupt.

The procedure of bankruptcy

evolve through distinct phases and later:
1) affixing of seals takeover of the bankrupt's assets by the liquidator;
2) finding del passivo;
3) accertamento dell’attivo;
4) liquidazione dell’attivo e ripartizione del ricavato tra i creditori;
5) chiusura del fallimento.

“Dichiarato il fallimento, il curatore procede...... all'apposizione dei sigilli sui beni che si trovano nella sede principale dell'impresa e sugli altri beni del debitore.”
(art. 84 così modificato dal D.lgs. 9 gennaio 2006, n. 5 )

“Devono essere consegnate al curatore:
a) il denaro contante.....;
b) le cambiali e gli altri titoli compresi quelli scaduti;
c) le scritture contabili e ogni altra documentazione acquired from the same request or if not yet filed at the Registry. "
(Article 86 as amended by Decree . January 9, 2006, No. 5 )

" The Editor .... . draw up the inventory as soon as possible ..... present or notified the bankrupt and the creditors' committee ..... "
(Article 87 as amended by Decree . January 9, 2006, No. 5 )

" The editor ..... must complete the list of creditors with a statement of their claims and liens, as well as' a list of all those who own ..... about things in the possession or the availability 'of failed ....." (Article 89 as amended by Decree . September 12, 2007, No. 169 )
"The curator, examined the records and dell'impreditore other sources of information, it shall without delay to the creditors .....:
1) that can enter the contest by depositing in the clerk of the court, question ....;
2) the date fixed for the examination of the passive [which consists of a list that shows the debts of the bankrupt as a debt in bankruptcy] and one in which applications should be submitted .....;"
(Article 92 as amended by Decree . January 9 2006, no 5 )

"The editor examines the questions ..... and establish separate lists of creditors .....
The editor of liabilities in the draft ..... clerk of the court hearing set for the examination of the person, the judge appointed ..... decide on each application ..... The bankrupt can 'request to be heard ....."
(as replaced by Article Leg. September 12, 2007, No. 169 .

"..... After the 'examination of all the questions, the judge appointed as the passive state and makes executive decree filed with the Court ......"
(art. 96 as amended by Decree . September 12, 2007, No 169 )

After the enactment of the executive decree that makes the passive state, the trustee shall sell the goods forming part of the proceeds distributed to creditors as it is realized.
's rare that creditors are able to be paid in full: usually receive only a portion of the advance.
With the proceeds from the failure is first paid "the court", then the secured creditors and unsecured creditors finally.
The privileged are entitled to be repaid before the others

creditors secured by mortgage, pledge [= diritto o oggetto cui viene attribuita funzione di garanzia di un obbligo] o privilegio fanno valere il loro diritto di prelazione sul prezzo dei beni vincolati……; se non sono soddisfatti integralmente, concorrono, per quanto è ancora loro dovuto, con i creditori chirografari nelle ripartizioni del resto dell'attivo. (art. 54 L.F.)

Per capirsi, i crediti per i contributi che hanno gli enti previdenziali, i crediti dei lavoratori per le retribuzioni da parte dei loro datori di lavoro, i crediti dello Stato per le imposte sono tutti crediti privilegiati.

“Approvato il conto e liquidato il compenso del curatore, il giudice delegato, sentite le proposte del curatore, ordina the final apportionment under the former rules. "
(Article 117 as amended by Decree . January 9, 2006, No. 5 )

closure of the bankruptcy

" The closure and the failure 'declared by decree of the court reasoned, on the application of the liquidator or the debtor or office ....."
(Article 119 as amended by Decree . September 12, 2007, No. 169 )

The bankruptcy proceeding is closed:
1) is accomplished when the final distribution of assets in bankruptcy;
2) when, for lack of assets, the procedure can not be successfully continued;
3) when the first of the final distribution was paid in full the total liabilities in bankruptcy;
4) when they were proposed proofs of the person within the law.

The failure to close the cases referred to in points 1) and 2) may be reopened within five years when the assets of the bankrupt assets arise such as to render useful to reopen.

effects of the closure

"With the closing cease the effects of bankruptcy on the assets of failed ... ... and the bodies fell into bankruptcy ...... Creditors regain the freedom to pursue actions to the debtor for the unsatisfied portion of their claims ......" (Article 120 as amended by Decree . September 12, 2007, No. 169 ).

Bankruptcy can exercise also closed by a procedure called "bankruptcy agreed" with which the bankrupt is proposing a rule to unsecured creditors and court approval, the payment of debts as a percentage compared to the sum of pay.
is no longer considered a necessary requirement of the proposal for full payment of secured creditors: it is possible to predict their satisfaction even partially. Relevant
is the possibility that the proposal could be presented not only failed but also by the creditors for the creditors agreed
may be advantageous because it avoids the long delays of bankruptcy proceedings, and also because they could obtain a certain sum now rather than an uncertain result.
for bankruptcy may be advantageous as the arrangement, with payment, the lender must be satisfied to receive the balance sum lower than that advances, with nothing to claim.

The other insolvency procedures

arrangement - special administration - compulsory liquidation

Il concordato preventivo
E’ un accordo concluso sotto il controllo e con l’approvazione del tribunale, tra l’imprenditore commerciale insolvente, non ancora fallito, e i creditori, sia privilegiati che chirografari, volto a soddisfare in percentuale i chirografari.
Qualora l’imprenditore riesca a stipulare il concordato evita il fallimento.
Tale proposta deve essere approvata dai creditori.

L’amministrazione straordinaria
E’ riservata alle imprese commerciali con almeno 200 dipendenti ed una forte esposizione finanziaria.
Ha una finalità conservativa del patrimonio dell' impresa , unlike other insolvency proceedings (the bankruptcy and compulsory winding-up ), which instead aims liquidated.
In fact, it is intended for recovery and rehabilitation of large companies who are in a state of insolvency , to prevent loss of company assets and the loss of many jobs.
is to try to satisfy the creditors together with the restructuring of the company, or selling productive sectors still saving their jobs. The

It wound up
'bankruptcy proceedings in which the liquidation of certain companies under the supervision of the state is implemented by organs of public administration rather than by courts.
are subjected to this procedure: banks, insurance companies, cooperatives.

Sunday, August 30, 2009

Do You Need Work Experience For An Mba

Entrepreneur, Business and Company Information

entrepreneur is defined as "one who exercises an economic activity professionally organized in order of production and exchange of goods and services."
(art.2082 cc).
entrepreneur can be either a natural person ( any living human being ) a legal person ( group of people or goods organized to pursue a purpose allowed by law and recognized by the State ) as well as partnerships, which are not legal entities but are treated as persons individuals.

cc If there is a definition of employer, however, there is instead the definition of enterprise, it can be inferred from the definition of entrepreneur: Enterprise
"activity organized by the entrepreneur and he carried on professionally end of production and exchange of goods or services. "

Characters entrepreneurial activity:

- economic that does not mean that it is based on criteria of economy, but "that produces new wealth" for the market (can not be regarded as economic, for example. the activities of study and research those sports and those of professionals);
this activity exposes the entrepreneur to the so-called business risk ie the risk of working without pay or even losing the capital invested;

- organized, which means that in order to operating out of the contractor uses the factors of production (goods, services, work) che deve saper organizzare (trasformare e scambiare) affinchè producano nuova ricchezza;

ciò avviene all’interno della sua azienda intesa come complesso di beni (locali, attrezzature, mobili, ecc.) organizzati dall’imprenditore per l’esercizio dell’impresa;



- professionale , significa che l’attività:

> viene svolta abitualmente (anche se può essere non continuativa: per es. il lavoro stagionale dell’albergatore nelle località di villeggiatura);

> non è necessariamente esclusiva (l’imprenditore può svolgere anche un secondo lavoro, per es. l’avvocato);

> for profit (however it is considered an entrepreneur who also works, eg., For social reasons not for profit but to achieve parity between income and expenditure;

- production and exchange of goods and services : The purpose of the entrepreneur is to produce and sell on the market;

- spend name: to be an entrepreneur he has to work in its own name: without this policy there is no entrepreneur.

The quality of the entrepreneur purchases automatically the mere fact of carrying out activities as indicated by art. 2082 cc [cf. above] does not require any other performance.
The qualification is lost with the cessation of the activity.

Not everyone can become entrepreneurs, can not be:

- unable to absolute (and banned child);

- the disabled, who can only continue in the performance of the business, always with the authorization of the court;

- instead of the emancipated minor may be authorized:
> decided to conduct a business alone only for acts of ordinary administration and for the other acts must be assisted by a liquidator;
> to take over an already existing in this case can play ordinary and extraordinary administration.

Criteria for classifying enterprises
Three classification criteria:
quality, quantity, personnel .

Qualitative , is based on the nature of the business carried on distinguishing between agricultural and commercial enterprise.

quantity is based on the size of the company, and exerted no small distinction between
entrepreneur and small businessman.

Staff is based on the number of people taking the risk and manage the company and stands between entrepreneur and businessman collective or individual companies.

There are different types of entrepreneur (now see) but the most important and that 's
trader

not exist in the definition of a trader cc: art. 2195, however, lists a number of commercial activities in question for which, by analogy, be considered a trader who plays one of those activities.
The activities listed in DC are:

- industrial production and the direct exchange of goods and services;
- intermediary activities in the movement of goods;
- transport activity by land, water, air,
- banking and insurance;
- ancillary activities to the previous (eg. the mediator, the representative, etc.)..

The figure of the commercial is the most important of all the other figures because the only contractor shall be subject to a special legal status called commercial entrepreneur.

The main points of this statute are:

- a requirement for entry in the register of companies;
- the obligation to keep records;
- awe bankruptcy and other insolvency procedures.

The reasons for this sport! 'Trader lie mainly in the need to protect the credit to the trader normally used (through bank loans, overdrafts allowed, deferred payments etc.)..
This explains why the legislature has bothered to put back the creditors in terms of the employer promptly (through the register of companies) and check (via the records required), the firm's in anticipation of a possible submission to the failure to recover a debt.

entrepreneur
Article. 2083 cc defines small businesses:
fund the farmer, the artisan, small traders and those who have an occupation organized primarily by the work of themselves and their family members .

This definition gave rise to conflicting interpretations as to whether the small business owner should be subject to failure or not.

Article 1 of the Bankruptcy Act, as amended by Legislative Decree no. 169/07, has definitively settled the issue by introducing the fallibility of quantitative limits on the amount of ' active assets, gross revenues and debt.
So reads the article:
are not considered fallible entrepreneurs "... which show the joint possession of the following requirements:
a) have had in the three years prior to the date ... .... of failure ... .. an active asset ... .. total not exceeding three hundred thousand euro;
b) have made ... .. in the three years prior to the date ... .. of failure ... .. gross revenues for a total annual amount not exceeding € two hundred thousand;
c) have an amount of debt ... .. not exceeding five hundred thousand euro. "

The small entrepreneur
- is exempted from bookkeeping;
- is required for entry by the company;
- is not subject to failure. Another criterion

identification of the small entrepreneur is always given by art. 2083 where he says that the activity must be organized with the prevalence of work and that of your family compared to others' work and investment.

Entrepreneur Agricultural
E 'considered a farmer who practices one of the following activities:
cultivation of the soil, forestry, animal husbandry and related activities to earlier. [Cf. art.2135 cc].
The farmer has no obligation to keep accounting records, is not subject to bankruptcy and insolvency procedures, but must enroll in the special section of the Business Register (the register kept by the Chambers of Commerce).

Craftsman
The figure of the artisan is governed by Law 443/85 under the Act for the craft that identifies the characteristics essential to be considered craftsmen, namely:
- preponderance of his work, including manual, in the production process;
- not completely mechanized production process.

are handmade exclusively from:
- the activity of the movement of goods (or auxiliary thereof);
- the activity of the public administration of food and beverages (unless they are incidental to the exercise of 'company);
- agricultural activities.

The artisan can conduct its business in corporate form except SS, SPA and SAPA; SRL single name is allowed.

Entrepreneur occult
E 'regarded as one who does not act personally in its dealings with third parties but conducts its business using a nominee, while not appearing to the outside world as one who carries out the 'business activities, however, it is the true economic entity.

Wikipedia says (07/22/2010):
<< It is believed that the legal relationship established between the contractor and the occult can be traced back to a provider of contract " mandate without representation. "
According to art. 1703 cc " The mandate is a contract whereby one party undertakes to carry out one or more legal acts on behalf of the other." mandate without representation. "
According to art. 1703 cc" The mandate is a contract whereby one party undertakes to carry out one or more legal acts on behalf of the other. "


The mandate without representation is when the agent

acts in front of third parties in their own names but on behalf of the client and therefore the effects of legal documents fall upon him (agent) who, however, must then be transferred to the principal under the agreement signed with them.

Usually the employer provides the money for the hidden assets of a business, take business decisions and cash earnings, the nominee shall execute the decisions and is in some so paid.
As long as things go well there are no problems, but when they go wrong the thing can become serious for the creditors of the nominees, especially when he is found to be have-nots.

But it can happen that the creditors discover that all the company was managed by a hidden reality.
If this happens, the creditors can claim against the entrepreneur occult?

Some lawyers argue the affirmative argument based on two arguments:
1) ethical reason: as long as things are going well the contractor has earned occult and now that things are not going well it is right that he meets;
2) legal grounds: bankruptcy law in the art. 147 says that if a company is declared bankrupt people fail all the members, then if it becomes aware of a silent partner, of which the creditors were unaware of the existence, the failure also extends to the latter, then lawyers believe that by analogy this rule can be applied to the case of the entrepreneur occult.

Other lawyers maintain that they are negative on the basis of two arguments:
1) motivo di giustizia: i creditori non sapevano dell'esistenza dell'imprenditore occulto e quindi non hanno fatto affidamento sui suoi beni ma solo sul partimonio dell'imprenditore apparente;
2) motivo giuridico: c'è una norma nel codice civile in materia di mandato senza rappresentanza (art. 1705) la quale stabilisce che i creditori del mandatario non si possono soddisfare sui beni del mandante neppure se erano a conoscenza della sua esistenza; questa norma si applica nel caso dell'imprenditore occulto la cui esistenza è ignorata dai creditori del prestanome.

The Supreme Court has agreed with this last position and has therefore determined that the contractor occult is not liable for debts made by the nominee. >>

My modest opinion is that since there is some preliminary and definitive statement of the contractor hidden danger in all cases.



Family business The family business (agricultural or commercial) in which that company is working with a contractor, association or no relationship of employment, spouses, close relatives within the third degree and kin to the second.
The family business is individual and the profits be divided by the entrepreneur and the remaining 51% to other family members.

The company is a public act with which they were established also in the shares of profits to be distributed among family members.
They are entitled:
- the maintenance of the family according to the state capital;
- to participate in the profits, assets purchased with them, in proportion to the increase of the quantity and quality of the work ..

entrepreneur family, despite being exempt from keeping the books, however, must allow the family control over the management and outcome of the drafting periodic balance sheets and profit and loss account.

belong to the owner, in full independence, the decisions that affect management.
responsibility of the majority decisions concerning:
- the use of profits and gains;
- the extraordinary management;
- farm production;
- termination of the company.

incumbent unanimity of family decisions regarding the transfer of the right of participation in the family.


Business register The register of companies established in each province, is a public register kept by the Chambers of Commerce, which are noted in both individual enterprises and those collective.
any person conducting a business as a business you must register.

has the function of advertising that is legal to make public the existence delle singole imprese, dei loro caratteri, della loro struttura e anche dei fatti salienti e significativi che le riguardano (costituzione, modifica, cessazione, capitale sociale, ecc)

In questa maniera i terzi sono in grado di valutare il grado di affidabilità delle aziende con cui vengono in contatto.



Il registro si divide in due sezioni:

- sezione ordinaria, dove sono iscritte le società e gli imprenditori non piccoli;

- sezione speciale, dove sono iscritti i piccoli imprenditori, gli agricoltori, le società semplici, gli artigiani.



Ausiliari o collaboratori dell’imprenditore

All’attività dell’imprenditore partecipano others who are placed in respect of the entrepreneur himself, a relationship of subordination (auxiliary persons) or independent (auxiliary self-employed).

Among the self-employed include agents, representatives, agents, brokers, etc..
The control persons (with power of attorney) are divided into three categories: general proxy, prosecutors, clerks.

proprietor
Person in charge of the exercise by the holder of a commercial enterprise or a branch or a particular branch of that enterprise.
It has an executive and general representation of the entrepreneur in all actions related to all’esercizio dell’impresa.

La sua esistenza deve essere riportata nel registro delle imprese ed è assoggettato al fallimento assieme all’imprenditore.

Anche la sua eventuale cessazione dall’incarico deve essere resa pubblica.



Procuratore

Persona che può compiere per l’imprenditore atti pertinenti all’esercizio dell’impresa pur non essendovi preposto.

La definizione è molto simile a quella dell’institore ma:

- l’institore è titolare di un’attività generale e complessa di gestione che può concretizzarsi in una serie di atti diversi;

- il procuratore è responsible for specific tasks that result only in particular acts of the financial year.
The prosecutor has an obligation to be entered in the commercial register.


Salesman Person performing od'ordine concept of alternative, non-directive.
may be:
- involved in selling the premises (shop assistants);
- responsible for the sale of a square plaza (traveling salesmen).
may perform acts which concern only the specific skills and do not require registration to register.

Other employees
These are the employees and workers who have no power of representation and operating within the holding without coming into contact with other people.

Company
Definition:
all the assets held by the contractor to the exercise of the company. (Art. 2155 cc)
Often, in common parlance, the words "enterprise" and "company" means the same thing, but in reality are two different things because the company is the combination of items required for the exercise ' productive activity and productive activity is nothing but the company held by the entrepreneur for producing and exchanging goods and / or services.

Last Modified: 14/10/2010