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Falsi deframmentatori: ecco l'ultima minaccia in termini di sicurezza informatica!
Questo è uno di questi programmi " scareware ", la cui rimozione risulta relativamente complicata :-)

Prima di tutto lo scopo di questo software è di farci credere di avere molteplici problemi al disco rigido, problemi in lettura e settori danneggiati così da indurci ad acquistare il prodotto.

Rimozione:

• Chiudiamo il processo attivo in memoria, accedendo al task manager, si accede premendo insieme CTRl +ALT + CANC > scegliendo Gestione Attivita'
• Ponendoci nella scheda dei processi individuiamo i file, i quali portano nomi, di solito, alfanumerici e nella descrizione si trovano le voci: " mdisk ", " traybar "
• All'occorenza può venirci in aiuto un tool fornito da sysinternal, ovvero Process Explorer scaricabile da qui: ProcessExplorer
• Qui troveremo il file, tasto dx su di esso > kill process
• Scaricare GMER ed eseguire una scansione completa del sistema (Per una guida su Gmer vedere here), then remove what is found.
• Now you should boot into Safe Mode with Networking for better removal of viruses, and then restart the computer and before loading Windows press F8 > click the menu item Safe Mode with Networking
• After accessing the system to access the Internet and perform a scan with the following programs: Malwarebytes

1. downloaded from here
2. Superantispyware downloaded from here

Before the scans, make sure that the products are correttamente aggiornati .

• Ora, dopo le due scansioni, effettuare un ultima scansione on-line con il Safety Scanner qui

• Scaricare ed installare CCleaner, quindi eseguire una pulizia dei file temporanei. (Attenzione alla richiesta di installare toolbar aggiuntive, scegliere a propria discrezione)

• Riavviare il sistema ed accedere normalmente, dovremmo aver un sistema pulito senza infezioni di sorta.

Se ne eravamo sprovvisti, è consigliato installare un antivirus, per esempio l'ottimo Microsoft Security Essentials , ormai arrivato alla versione 2.0.

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error 80070490 windows update how to remove

After a viral infection or, in some cases, due to corruption of system files, Windows Update can indicate this error.

As indicated in the following page the problem is corruption of a component of Windows Update, or Manifest CBS.

To solve this problem are two possible solutions:

1. In Microsoft support page is a tool that allows to restore the proper functioning of windows update, the tool, called System Update Readiness , it is available for Windows Vista / Server 2008 / Seven variations with 32 and 64 bit. After downloading the tool and run it attendiamone completion, after restart and test the operation of Windows Update.
2. Many times the first method had a positive effect in this case, make a inplace upgrade of the operating system, follow these two links to the explanation of the procedure:

• Installing and Reinstalling Windows 7 under the heading Using the Setup Update

Al termine far ripartire windows update per installare gli aggiornamenti.

Ovviamente, è sempre consigliato eseguire dei backup dei propri dati ritenuti importanti.

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Happy Holidays! Advance VAT


study Fanni wishes all customers and surfers Merry Christmas and Happy New Year!

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diversified Disposal of waste: new rules

«Il 31 dicembre non buttate i vecchi piatti dalla finestra»

Un’indagine della Confederazione italiana agricoltori, prevede che durante il periodo di Natale, finiranno nella spazzatura circa 500mila tonnellate di rifiuti alimentari. L'impatto sull’ambiente delle tavolate di Natale non è dunque da sottovalutare. Il giorno di Natale entra in vigore il Decreto legislativo 205/2010 che prevede sanzioni più elevate per i privati che abbandonano rifiuti per strada o comunque nell’ambiente. La direttiva comunitaria, definisce alcuni concetti basilari, come le nozioni di rifiuto, recupero e smaltimento, e stabilisce gli obblighi essenziali per la gestione dei rifiuti, in particolare un obbligo di autorizzazione e di registrazione per an establishment or undertaking carrying out waste management operations and an obligation for Member States to draw up plans for waste management. It also establishes basic principles as the obligation to treat the waste in order to avoid negative impacts on the environment and human health, an encouragement to apply the waste hierarchy and, according to the "polluter pays", the requirement that the costs disposal of waste is borne by the holder of the waste, by previous holders or producers of the waste. And 'certain that the estimate of new sanctions will succeed in limiting this practice so widespread and ugly. A conscious act of responsibility on our part, will our waste to make the allocation of recycling facilities to make them turn into real resource rather than sending them to landfills.
Read Dossier "diversified Disposal of waste

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Ecosystem risk presented the 2010 Report

" From Sarno in Vibo Valentia, to the latest dramatic events of Messina, the voluntary associations of civil protection have helped the population, to assist the displaced persons camps, shoveled mud from the streets and houses "
Municipalities which have areas of high hydrogeological are critical 6633 : fragility amplificata dalla presenza di a bitazioni costruite in aree ad alto rischio nell’82% dei Comuni intervistati. È quanto emerge da "Ecosistema rischio 2010", indagine realizzata dal Dipartimento della Protezione civile e da Legambiente nell’ambito della campagna nazionale “Operazione Fiumi 2010”, che ha monitorato le attività di prevenzione svolte da oltre 2mila amministrazioni comunali a rischio idrogeologico elevato e molto elevato, in base alla classificazione del ministero dell’Ambiente e dell’Unione delle province italiane. L'indagine prende in esame le attività dei comuni legate all'urbanizzazione delle aree a rischio, tra cui l’informazione dei cittadini sui comportamenti da adottare disaster, the existence and effectiveness of local emergency plans, etc.. in 31% of the municipalities surveyed neighborhoods are located in landslide risk areas and in total more than 3.5 million citizens at risk from landslides or floods. In 54% of cases occur in areas of high risk industrial buildings and public structures in 19% sensitive, such as schools and hospitals. Only 22% of the municipalities involved in this sector to mitigate the geological risk, while 43% does nothing to prevent damage from flooding and landslides. We find the town in the Marche more meritorious in prevention: is Senigallia (which reached a vote of 9.5 / 10). The highest percentage of municipalities that have a positive work of the landslide risk mitigation is in Veneto (45%), followed by Valle d'Aosta (39%), while bringing up the rear is Sicily (where 93% of municipalities surveyed do not carry a positive work of prevention).
Read Ecosystem risk: Report 2010

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2010

As of 1991, Article 6 of the L.29/12/90 n.405 introduced in our legal obligation to pay an advance VAT relative to last year (month or quarter).

are obliged to pay the advance VAT taxpayers engaged:

- liquidations and monthly payments under article 1 of Decree 100/98;

- former settlements and quarterly payments Section 7 of Presidential Decree 542/99 and DPR 633/72 art.74 co.4.

are not required to pay VAT on account the following subjects:

- those who have commenced operations in 2010;

- those who have ceased or will cease activities in 2010 but in any case before 1 / 12/2010, if taxpayers monthly, or 1 / 10 / 2010, if taxpayers quarterly;

- taxable monthly, in December 2009, showed a credit of VAT which may or may not have requested a refund;

- quarterly if taxpayers, the settlement for the fourth quarter of 2009, or a statement on the 2009 (for quarterly option), was a tax credit;

- players expect to close the final liquidation of the year course with a surplus of tax deductible;

- taxable quarterly option of providing a highlight in the annual tax credit for 2010;

- taxpayers regime agricolo di esonero ex art.34, cco.6 del DPR 633/72;

- i contribuenti che esercitano attività di intrattenimento ex art.74, co.6 del DPR 633/72;

- le società e le associazioni sportive dilettantistiche e le associazioni in genere che applicano il regime forfetario di cui all L.398/91;

- i contribuenti che, nel periodo d'imposta 2009, hanno usufruito del regime agevolativo delle nuove attività produttive (art.13 della L.388/2000);

- i contribuenti minimi (di cui all'art.1, co.96-117 della L.244/2007;

- i contribuenti che hanno effettuato esclusivamente operazioni esenti o non imponibili ai fini IVA.

L'acconto IVA 2010 can be determined using either:

-

the historical method - the method estimates

- the method of pre-clearance

should only be paid if the amount is equal to or greater than € 103.29 and as provided for by .20, the co.1 D.Lgs.241/97 can not be prorated.

to the payment of advances, all players must use the payment model unified F24 entering the following tax codes :

- 6013, taxpayers monthly;

- 6035, taxpayers quarterly.

Please note that payment must essere effettuato esclusivamente con modalità telematiche, direttamente o tramite intermediari abilitati, entro la data del 27/12/2010, così come previsto dall'art.6, co.2 della L.405/90.

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Discipline of gifts for professionals

Ogni anno, con l'arrivo delle festività natalizie, è frequente che i professionisti acquistino beni per cederli a titolo di omaggio a clienti e collaboratori.
Ai fini del reddito di lavoro autonomo, occorre distinguere il trattamento fiscale dei suddetti beni sulla base del soggetto destinatario dell'omaggio.
Per quanto riguarda gli omaggi destinati ai clienti del professionista , il TUIR, stabilisce che sono comprese tra le spese di rappresentanza quelle sostenute for the purchase or importation of goods to be provided without charge, commonly known as "gifts". As explained by the CIRC. Revenue Agency July 13, 2009 No 34, the provisions relating to qualifying expenses of representation provided for in the determination of business income (Article 108 paragraph 2 of the Income Tax Code and MD November 19, 2008) also stress the purpose of self-employment income, of course without prejudice to the different deductibility limits set by art. 54 paragraph 5 of the Income Tax Code.
above constitutes a part of business income, expenditure on goods distributed free of charge having a value not exceeding € 50 are not fully deductible, but combine to form the ceiling of representation expenses deductible in the year. In fact, paragraph 5 of Article .54 TUIR says expressly that "the cost of goods to be sold to customers free or gift is deductible from the income of the trader, as expenses of representation, in the limit of 1% of compensation paid during the tax period. "
is an example to clarify the above information: Suppose that the amount of the remuneration of a professional, in fiscal year 2010, is equal to 100,000 € and representation expenses amounted to € 1,200, of including 250 for goods costing less than € 50. For the purposes of the deduction from income that you will:
- the cost of things of value per unit of less than 50 Euros, or 250 combine to form the ceiling for deductibility of compensation;
- representation expenses are deductible only up to EUR 1,000 (1% of 100,000.00 = 1.000, 00);
- the amount of entertainment expenses is deductible of 200 €. In order to
instead gifts for employees and / or employees of the professional , in the absence of a specific discipline, it is considered that its cost is deductible in full under Article. 54 paragraph 1 of the Income Tax Code.

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Decree waste management in the Campania region of the integrated cycle of waste

In force since 27 November 2010, the Decree Law on "Provisions on the takeover of local governments in the region Campania management activities of the integrated cycle of waste ".

The measure has become necessary above all to the extraordinary need and urgency to enact provisions to speed up the construction of plants for incineration of waste and increase levels of recycling.

To ensure the urgent implementation of facilities for recovery, production or supply of energy through heat treatment of waste, the President of the Region may proceed with the appointment of special commissioners to ensure the utmost urgency in the process of identifying the areas needed, assuming the necessary determinations. The special administrators use the offices of the Region and the provinces concerned, no new or greater burdens on the state budget. The Province of Naples provides the functionality to serve the plant cycle management of waste in the area of \u200b\u200bexpertise and equipment to sort and manage the waste in the municipalities of Tufino and Giugliano, through its provincial society which they are assigned the proceeds of its rates. Where the carrier is not self-sufficient system of non-hazardous solid waste management, the government promotes an interregional agreement designed to dispose of waste from Campania in other regions, without this leading to new or increased burdens on public finances
Read Dossier "Decree waste provisions for taking over local government of Regione Campania"

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Balance ICI 2010: Deadline December 16

By December 16 must be paid in the second installment for all ' ICI (municipal property tax) 2010.

prerequisite for the implementation of the ICI is the possession of buildings, building, agricultural land, sites in the State.

payment are required those who own the property outright, usufruct, use, housing, lease, surface. ICI also taxable finance lease the lessee and the dealer in case of concessions on public lands.

The ICI is payable for each calendar year in proportion to the months of ownership, the payment is which consists of two solutions:

- June 16 is expected to advance installment

- between 1 and 16 December will instead be paid the balance, with any balance on the first installment paid.

The taxpayer is still entitled to give rise to the payment of the ICI due in a lump sum, paying the full amount of municipal taxes by the deadline for the advance payment (June 16).

payments due to the ICI municipalities that do not have decided to manage its collection the del tributo possono essere effettuati presso un qualsiasi ufficio postale , presso lo sportello dell’ agente della riscossione nella cui circoscrizione è compreso il Comune, ovvero presso le banche convenzionate col suddetto agente della riscossione. In tali ipotesi, il versamento deve essere effettuato avvalendosi di un bollettino di c/c postale conforme al modello ministeriale approvato con DM 25 marzo 2009, opportunamente intestato all’agente della riscossione. Il versamento può essere operato anche tramite il servizio telematico gestito da Poste Italiane S.p.A. o tramite il modello F24 .

If the municipalities have resolved to manage its the levying the tax, payments can be made alternatively directly to the municipal coffers , on postal account or at any branch of the City the municipal treasurer, in accordance with the provisions of Regulation comunaledell'imposta at any post office, using the special bulletins of c / c, or via the F24 .

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Since the declaration of conformity: those qualified to issue

The TAR of Lazio 19.11.2010 No 33676 has confermato che i professionisti che esercitano abitualmente l'attività di consulenza fiscale senza essere iscritti in specifici Albi professionali (c.d. "tributaristi") non possono rilasciare il visto di conformità sulle dichiarazioni, ai sensi dell'art. 35 del DLgs. 9.7.97 n. 241.
Per rilasciare il visto di conformità non è sufficiente essere abilitati alla trasmissione telematica delle dichiarazioni (per i tributaristi, ai sensi del DM 19.4.2001), in quanto occorre anche essere:
- dottori commercialisti, esperti contabili o consulenti del lavoro, iscritti negli appositi Albi;
- oppure soggetti iscritti, alla data del 30.9.93, nei ruoli dei periti ed esperti tenuti dalle Camere di commercio per la subcategoria tributi, holding a degree in law or economics, or equivalent, or diploma in accounting. The exclusion
tributary from the list of persons authorized to issue the visa of conformity is valid irrespective of the particular importance attached to the visa on VAT in order to compensate for the F24 its claims for an amount greater than € 15,000.00 per year under Article. 10 of Decree 78/2009, inasmuch as no other indications in this regard by the legislature. Similar
foreclose visa compliance, even if allowed to send electronic statements, also covers those members
- only in the register of auditors;
- in the register of lawyers
- in Albi of Agronomy and Doctors of Forestry, the agro-technicians and land surveyors.
was therefore dismissed the appeal brought by an association of tax reform (LAPET) and a tax benefits, which requested the annulment of the circ. 23.12.2009 No Revenue Agency 57, in so far ruled out the tributaries from the list of persons entitled to issue a visa compliance.

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Incentives for PV: a new electronic procedure. Additional

From 1 .12.2010, requests for incentive needed to benefit from the "second" in tariff should only be made electronically, through the web portal designed from the Manager of Energy Services - SPA GSE, as described in the guide. The only document to be sent on paper - by registered letter, express mail, priority, routine, hand delivery or courier service - is the declaration of acceptance of the Convention and a photocopy of the identity of the subject responsible. As regards procedures, the responsible party must submit to the GSE, within 60 days from the date of entry into the facility (on pain of dismissal from permissibility to tariffs), the special request of the relevant tariff concession. Please note that the "second" in tariff, which expected to Ministerial Decree 19.2.2007, covers the photovoltaic come into operation before 31.12.2010, for plants that will take effect from 1 .1.2011 apply because the "new" energy account according to DM 06/08/2010.

Further information: http://www.gse.it/

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city: how is it calculated? How do I pay? Additional

rules levy the municipal income tax are the same as those for additional regional. Apply, therefore, the criteria for ordinary income tax.

The calculation is necessary to apply two installments: one, the rate of partnership, is set annually by the State with its ministerial decree. The other quota is established on the faculty of City and varies from community to community.

For the tax base will apply the same rules set for the additional regional income surtax.

Pursuant to Article 1, co.143, L.296/2006, since 2007 the municipal income tax payment be made directly to the City through a special tax code, separately for each municipality.

Pursuant to Article 1, co.143, L.296/2006, MD 5/10/2007 to the operating procedures were established to carry out, from 1 / 1 / 2008, payment by way of account and balance of the municipal income tax directly to the municipality in which the taxpayer's domicile tax to 1 January of that year the surcharge. These rules apply to withholding agents and taxpayers for its own taxes. In particular, with reference to private parties, payment shall be made by Mod.F24 additionality or Mod.F24 EP, showing the amount due to each municipality based on the domicile of taxpayers as of 1 January of the year covered by the surcharge and use the appropriate tax codes to be associated with the codes of cadastral municipalities found at the Inland Revenue.

The tax codes for the paying the municipal income tax are those established by RM No. 368/2007 for the payments through Mod.F24 (within 16 days of the month following the reference year), and those established by RM No. 367/2007 for the payments through Mod.F24 EP (within 15 days of the month following the reference year) for public entities under a single treasury.

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resolved the issue of the 420 executives

"The new law, in deference to the judgments of administrative justice in Sicily, provides for the renewal of the insolvency proceedings for applicants not admitted to the training ..."


The Commission VII the Senate approved in a legislative, in the second and final reading, the bill Siragusa that addresses the situation created around the last competition in ordinary school administrator in Sicily.
The solution of the problem, which affects about 420 school leaders in Sicily (already nominated or eligible pending appointment), winners of the ordinary 2004, is that of 'regeneration' of the competition.
The new law, in deference to the judgments of administrative justice in Sicily, provides for the renewal of the insolvency proceedings for applicants not admitted to the training through a new evaluation of the projects have already been delivered and, if successful, the frequency of an intensive training course of not less than six months.
A note from the Ministry, in giving notice of the approval of the measure, said that it "puts an end to a dispute which would have affected the normal running of the school year in the region."
by tuttoscuola.com

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Regional: how is it calculated? Who pays?

The additional regional income surtax follows the rules of ordinary IRPEF levy. Under article 3, co.1, D.Lgs.56/2000, individual regions, a measure to be published in the "Official Gazette" by November 30 of each year, may increase the rate of additional regional or 0.9% to a maximum of 1, 4%.

The taxable amount is calculated according to their rates on total income determined for personal income tax, net of deductible expenses. In any case, if the ordinary income tax is equal to zero or negative, are not even due to the additional. The requirement of placing

additionality is only suitable for those for which income tax is actually due, and therefore are exempt from additionality holders of income:

- free of income tax or taxed at a tax replacement income tax;

- subject to separate taxation;

un'irpef which is due, an amount equal to zero or up to € 12.00.

For individuals who receive compensation of employees, the additional region is determined in carrying out the operazioni di conguaglio da parte del sostituto d'imposta, il quale ha l'obbligo di indicare l'ammontare dell'addizionale trattenuta nella certificazione unica per i dipendenti e assimilati (CUD) rilasciata al soggetto sostituito a norma dell'art.4,co.6-ter e 6-quater, DPR322/1998. L'importo dell'addizionale dovuta è trattenuto nell'anno successivo a quello di riferimento da un minimo di 9 ad un massimo di 11 rate a partire dal periodo di paga successivo a quello in cui le operazioni di conguaglio sono effettuate e non oltre quello relativamente al quale le ritenute sono versate nel mese di dicembre.

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Sicilian School Administrator: As the time flies sink school to repeat the contest at ds. The law is to personas still around the corner?

"The headmasters of eleven Italian regions, including Lazio, Emilia Romagna, Puglia, Campania, Friuli Venezia Giulia, Liguria, Lombardy, Piedmont, Umbria, Veneto and Abruzzo are anxiously awaiting the outcome of the competition"

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Letters to the office ( http://www.aetnanet/ .)

The proposal is an agitation to get the proclamation of the Joint Strike school 'to Sicily' for Dec. 13 for the Protection of the 416 principals frozen ', that November 15 was given Dirpresidi from Sicily to the secretaries of the regional school unions, went unanswered.

So proclaimed itself 'on explicit mandate of the members' the' state of agitation of the whole class of managers in Sicily 'and made' appeal to other trade unions to show solidarity by joining the state of agitation '.

That sounds amazing initiative because it is written that school administrators frozen '426 'are' under threat of renewal of the insolvency proceedings'.

Renovations of the course-competition decided by the CGA for sentence, which appointed a commissioner to set ad acta for 13 and 14 December 2010 the dates for the written tests.

Other than that can not help but wonder why a lawmaker elected in the lists of blocked Democratic Party submitted a bill to personas that sets aside the judgments of the judiciary.

Yet it is representative of a party that claims that the judgments of the judiciary must be respected and that no award may be approved if it has been submitted to 'save' one or more persons. But perhaps the political interest and electoral gains the upper hand especially when there are representatives of other parties who want to take this opportunity. In fact, many have moved in with the intention of saving what is not constitutionally salvabile.In Senate are even discussions with the rapporteur of the draft laws. One is Mr. Siragusa approved by the Commission when the legislature in the House and Senate now in hopes of being approved in time to prevent a repetition of the competition in contrast to what has been prepared with the decisions of the CGA The second was presented by senators but its text is different even if the purpose is almost identical. It may then be asked why the second version has not yet been withdrawn. And you might also ask why no account is taken of what is highlighted in the Commission by some senators, including Senator Rusconi of the PD that 'notes that the bill passed by the House of Deputies, although the initiative of parliamentarians belonging to his group, raises some concerns from the technical point of view'. He adds that it is willing to go 'without being able to dispense with notice some inconsistencies techniques'. And you might also ask why no account is taken of those, Senator Eccher of the PDL, 'disagrees with the assumption of regularizing the situation of those who, despite having passed the written tests, oral tests were rejected' and 'believes that if the composition of committees was not correct, it should be cancel the whole competition, while seems illogical to take some good results except in cases of failure to heal ' . Senator Pittoni of LNP 'expresses doubts about the effectiveness of the selection criteria used in such competitions'. Senator dry PDL notes that 'it is true that in Italy all the subcommittees examined had a single president, on the other hand it is equally true that they were not to be held simultaneously. In different times, the college would always be perfect '. Senator Giambrone IDV presents and discusses his amendment to 'eliminate the unequal treatment of all aspiring school leaders who have delivered the papers and they still have pending administrative appeals for the annulment of the competition ' . Meanwhile, the various committees of the Senate, senators are engaged in the discussion of two bills that if you can not join wants to pass a bill in time to cancel the decree of the commissioner ad acta for the execution of the sentence of CGA with the written tests on 13 and 14 December 2010. This is the last day on which the House is discussed the motion of no confidence in the government while the Senate is discussed the motion of confidence in government. And the dissolution of Parliament or either House, and early elections or not preceded by a technical government is all set as possible. December 13 is the result of the strike at the 'state of agitation of all school managers' proclaimed by Dirpresidi Sicily Sicily. You can not predict what will be participation by school leaders in perpetuity. The teachers that they have been frozen the function of school leaders renewed until the conclusion of the contest can not fail to arise in the locations in which they were invited to conduct the written tests. In those locations are invited as participants in the contest. The absence would lead to their exclusion. By an example we can say that managers indefinitely and school teachers who do not show up to support the written examination in a public competition for that day are on strike, would be excluded from that concorso.A many strange that the strike is to obtain the approval of the law of amnesty for school leaders has been frozen on the day fixed for December 13. And some have even joked that the deductions from the salaries of any strikers can be used if there are many to pay a portion of the costs of the competition ... Read more

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HEALTH: THE MINISTRY OF INFORMATION TO PREVENT FLU SEASON


autumn arrives and as usual, the Ministry of Health diffondele indications for the prevention and control dell’influenza stagionale.
Sono i bambini più piccoli ad essere maggiormente esposti ad ammalarsi,in particolare la fascia di età 0-4 anni risulta la più colpita;l’incidenza decresce all’aumentare dell’età, e raggiunge il valore minimo negli anziani.
La vaccinazione antinfluenzale rappresentaun mezzo efficace e sicuro per prevenire la malattia e le sue complicanze.
L’Organizzazione Mondiale della Sanità indica quale obiettivoprimario della vaccinazione antinfluenzale la prevenzione delle forme gravie complicate di influenza e la riduzione della mortalità prematurain gruppi ad aumentato rischio di malattia grave: una strategia vaccinale basata su questi presupposti presenta un favorevole rapporto cost-effectiveness beneficioe cost. As regards the identification deigruppi at risk compared to seasonal influenza epidemics, the qualila vaccination should be offered on a preferential basis, there is a substantial agreement, in Europe, that the main target supply of seasonal influenza vaccine should be people aged over 65 years, and persons of any age with certain underlying conditions that increase the risk of influenza complications incurred.
Read Prevention and control of influenza for the 2010-2011 season

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Controls Revenue Agency Notice

Questo mese di novembre è iniziato all'insegna degli avvisi dell'Agenzia delle Entrate con la quale vengono comunicate ai contribuenti anomalie o irregolarità riscontrate nei modelli dichiarativi.
Le dichiarazioni inviate dai contribuenti (dichiarazioni dei redditi, Iva, Irap) sono soggette a tre distinte tipologie di controlli: automatico, formale e sostanziale. Spenderei due parole sui primi due tipi di controllo, perchè sono quelli che colpiscono i contribuenti nella generalità dei casi.
Con il controllo automatico, l'Agenzia delle Entrate è in grado di verificare la coerenza interna di ciascuna dichiarazione e di far emergere eventuali anomalie. E' previsto dall' art. 36-bis del DPR 600/1973 e dice che " avvalendosi di procedure automatizzate, l'amministrazione finanziaria shall, before the beginning of the period for submitting statements for the year following the settlement of taxes, contributions and premiums owing, and repayments due under the declarations submitted by taxpayers and withholding agents. 2. Based on the data and the elements can be derived directly from the statements made and those in possession of the tax, the tax authorities shall: a) correct clerical errors made by taxpayers and calculation in the determination of taxable income, taxes, contributions and premiums, b) to correct clerical errors made by taxpayers in the carryover of excess taxes, contributions and premiums arising dalle precedenti dichiarazioni; c) ridurre le detrazioni d'imposta indicate in misura superiore a quella prevista dalla legge ovvero non spettanti sulla base dei dati risultanti dalle dichiarazioni; d) ridurre le deduzioni dal reddito esposte in misura superiore a quella prevista dalla legge; e) ridurre i crediti d'imposta esposti in misura superiore a quella prevista dalla legge ovvero non spettanti sulla base dei dati risultanti dalla dichiarazione; f) controllare la rispondenza con la dichiarazione e la tempestività dei versamenti delle imposte, dei contributi e dei premi dovuti a titolo di acconto e di saldo e delle ritenute alla fonte operate in qualità di sostituto d'imposta. Quando dai controlli automatici eseguiti emerge un risultato diverso rispetto a quello indicato nella dichiarazione, l'esito della liquidazione è comunicato al contribuente o al sostituto d'imposta per evitare la reiterazione di errori e per consentire la regolarizzazione degli aspetti formali e la comunicazione all'Amministrazione finanziaria di eventuali dati ed elementi non considerati nella liquidazione. 4. I dati contabili risultanti dalla liquidazione prevista nel presente articolo si considerano, a tutti gli effetti, come dichiarati dal contribuente e dal sostituto d'imposta ".
Ma se il controllo automatico è attuato nei confronti di tutte le dichiarazioni entro la data in cui è possibile inviare la dichiarazione del periodo d’imposta successivo, per il controllo formale è previsto un tempo più broad: it can be implemented, in fact, by December 31 of the second year following that in which it is sent to the statement.
control involves the comparison of the formal declaration data and other data held by the Agency from other sources: for example, comparing the advances formally declared by the taxpayer with those who are actually paid, or there is the claim reported in the statement of the previous year was not offset other debts in the meantime.
E 'laid down' art. 36-ter of Decree 600/1973 and says that " branch offices of financial administration, shall, within 31 December of the second year of submission, the formal control of the declarations submitted by taxpayers and withholding agents on the basis of selection criteria established by the Minister of Finance, taking into account the operational capacities of the same office (25 / l). 2. Without prejudice to the action amounts under Articles 37 and following, the offices are: a) to remove all or part of the deduction of withholding taxes resulting from the statements of not withholding, the communications referred to in Article 20, third paragraph, of Presidential Decree of 29 September 1973, no 605, or certifications required by the taxpayer or withholding resulting in far lower than indicated in the statements dei contribuenti stessi; b) escludere in tutto o in parte le detrazioni d'imposta non spettanti in base ai documenti richiesti ai contribuenti o agli elenchi di cui all'articolo 78, comma 25, della legge 30 dicembre 1991, n. 413; c) escludere in tutto o in parte le deduzioni dal reddito non spettanti in base ai documenti richiesti ai contribuenti o agli elenchi menzionati nella lettera b); d) determinare i crediti d'imposta spettanti in base ai dati risultanti dalle dichiarazioni e ai documenti richiesti ai contribuenti; e) liquidare la maggiore imposta sul reddito delle persone fisiche e i maggiori contributi dovuti sull'ammontare complessivo dei redditi risultanti da più dichiarazioni o certificati di cui all'articolo 1, comma 4, lettera d), presented for the same year by the taxpayer; f) correct clerical errors committed in the calculation of the withholding statements. 3. For the purposes of paragraphs 1 and 2, the taxpayer or withholding agent is requested, by phone or in writing or electronically, to provide clarification regarding the data contained in the Declaration and to carry out or send payment receipts and other documents declaration attached to or different from the information provided by third parties. 4. The outcome of the formal control is communicated to the taxpayer or withholding agent with the reasons that gave rise to the adjustment of taxable income, income taxes, withholding taxes, contributions and premiums are reported to allow even the reporting of any data, and are not considered or assessed incorrectly in the formal control .
Even this type of control is now implemented with automated methods in relation to all the statements, and any abnormalities can rarely escape the network of checks.
If the taxpayer could be seen delivering at home a notice of the Revenue of the previous types, even before panicking need to understand before what kind of document it is, coldly analyze what type of request is made by the financial and especially occur if the amounts that are required are actually due o meno.
Nei casi più complessi è consigliabile rivolgersi a un Dottore Commercialista.

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go-ahead from the region two thousand scholarships for young unemployed

go-ahead to two thousand by Region scholarships for many young unemployed people living in Campania, aged between 18 and 32 years.
The Regional Department of Transportation and Production commenced in fact agreements with 1,144 companies, with offices in Campania, accepted the "integrated program for improving their employment in Campania" (work experience and aid to recruitment), financed by 12 million euro of EU funds at the regional (Campania Operational Programme ESF-European Social Fund) 2007-2013.
With these conventions, it will be possible for some two thousand unemployed youth between 18 and 32 years old bells to play with them a practical training (work experience) for a period of 12 months, with a commitment of 20 hours per week, paid by an allowance of 400 Euros per month for those with a middle school and graduates, and 500 Euros per month for graduates.
The initiative also provides for a monetary contribution to those companies that, at the end of the period of work experience, choose to take on permanent contract with the fellows hosted.
29/10/2010 - by region campania

Frequently Get Sick - Hiv

SCHOOL: MORE FOCUS ON AIR QUALITY

IUniScuoLa - 'is revealed by data collected from the study "Air quality in schools, a duty of everyone, a right of children '"
In classrooms Italian children breathe evil: the pollution rate is highest among the school desks to the streets. This is revealed by data collected from the study "Air quality in schools, a duty of everyone, a right for children, sponsored by the Ministry of Environment in collaboration with the Ispra and Federasma. The study forms part of the international project "School Environment and Respiratory Health of Children, sponsored and financed by the Ministry of Environment in collaboration with the" Regional Environmental Center for Central in Eastern Europe. "Air" flawed " in hours, fine dust and formaldehyde pollute the indoor environment making it more dangerous outside world, in particular for asthma and allergies. In addition, humidity, poor ventilation and the heat also raise other allergens such as dust mites, molds and pollens, and has led to an increase of some chemical pollutants concentrazionedi birds. There are many tricks to Costozero to avoid bad air, the accumulation of dust and detection of the chemical from the selection of furniture ecoattive use of paints, which convert pollutants into harmless compounds (minerals, calcium, etc..) acting as an anti-pollution and anti-bacterial agents; dall'aprirespesso Organizing cleaning the windows at night; Appendix coats out of the classroom to the arrangement plants "eat-poison" able to metabolize contaminants. Read
School: more attention to air quality

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Community law splits: faster implementation of the reform rules USR

Community law splits:
faster implementation of the reform rules
Approved by the Council of Ministers on October 22, 2010 the bill ' 'General rules on the participation of Italy to the European Union legislative process and procedures for fulfilling the obligations arising from Italy to the European Union.'' The bill stems from the need to adapt procedures for implementing obligations under Community law, reordering the rules governing the upward and downward European Union law, namely the process of EU decision-making and the process of transposing EU directives into Italian law. The structure of relations between Italy and the European Union is currently regulated by Law February 4 2005 No 11, but the ' entry into force of the Lisbon Treaty (1 December 2009 ), with the deep innovations, has created the need for reform. These include the direct involvement of national parliaments in some aspects of the functioning of the Union, and particularly in the control by national parliaments of the principle of subsidiarity in legislative EU
Among the objectives of reform, speed up further the process of transposition of the European Union, through an overview of its key instrument, the current annual Community law.
Dossier Transposition of Community legislation, approved the bill to reform "

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to fund environmental education proposed by the non-profit organization

Pubblicato un bando dall'Assessorato della Difesa dell'ambiente per il finanziamento di azioni di educazione all'ambiente e alla sostenibilità destinate alle scuole, alle istituzioni e alla popolazione in generale, con particolare riferimento agli adulti. Saranno finanziati, in particolare, progetti che rafforzino il legame tra cittadino e territorio e promuovano la diffusione di comportamenti più rispettosi dell'ambiente, attraverso un approccio multidisciplinare, partecipativo e innovativo. Le azioni proposte potranno riguardare the following topics: - reduction and energy conservation - nature and biodiversity - environment and health - nutrition, sustainable resource use - mobility - reducing waste through recycling and reuse of materials - green public procurement - intercultural - legal, - integration. They can apply for funding, individually or in combination, the non-profit organizations (Onlus entered in its register held at the Inland Revenue, associations registered in the general view of volunteering at the Presidency of the Region, social co ... ) that are based in Sardinia and work in the field of sustainability environmental and social. Available resources amount to € 80,000 and for each project will be awarded a maximum contribution of € 10,000. Applications must be submitted by December 15, 2010.

Link: http://www.regione.sardegna.it/j/v/13?s=151521&v=2&c=3&t=1

D2nt Installing Another Copy Of Diablo

Taxpayers do not pay minimum additional 730

Article 1, paragraph 104, Law n.244/2007 (Finanziaria 2008), provides an exemption from IRAP for taxpayers who entered into the system of "minimum taxpayers." But whether or not to pay IRAP, making the option for the scheme is not essential .
La Circolare n.45/2008 dell'Agenzia delle Entrate ha chiarito che "gli uffici possono considerare non sussistente il presupposto dell'autonoma organizzazione e, quindi, non portare avanti un contenzioso nei casi in cui l'artista o il professionista possa considerarsi contribuente minim0 ai sensi del comma 96 dell'art.1 della Finanziaria 2008, a prescindere dalla circostanza che lo stesso si sia avvalso o meno del relativo regime fiscale".

How To Get Rid Of A Papaloma

IRAP: Deadline October 25

Fino al 25 ottobre è possibile effettuare una dichiarazione correttiva del modello 730 presentato ad aprile da chi si è rivolto al proprio datore di lavoro o a maggio for those who have requested assistance from tax to a CAF or a qualified professional. The Model 730
supplement must be filed by those who are wary of committing errors in their damage in the compilation of the model 730.
classic mistake is a medical bill is not counted or an installment of the renovation of the house is not listed on the Form 730.
The taxpayer must complete a new Form 730 indicating the code in box 1 "730 additional" in the title and will be delivered only to a CAF or a qualified professional.
then the employee will receive a refund resulting from 730 additional salary for the month of December, as well as retirees che lo riceveranno sulla pensione del mese di dicembre.

Normativa di riferimento:
- D.P.R. 04/09/1992, n. 395;
- D.M. 31/05/1999, n. 164, art. 14;
- D.M. 07/05/2007, n. 63.

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Campania.La Court of Auditors for the ball dg Esposito

From a press review of the Court of Auditors
Italy today ALESSANDRA RICCIARDI
Campania Ko. Director has not

is a region with a high rate of contradictions and disputes, Campania. Where to protest the cuts imposed by the organic Gelmini reform followed the controversy, still live in these days on temporary recruitment in organic matter of fact, in especially on places of support: more than a thousand more than those organized. Numbers that some unions accused of anomaly, especially in light of the negative trend of students: 10 000 in less than a year. And now the Campania
loses its new headmaster, Peter Edwards.
Appointed by the Minister of Education, Mariastella Gehnini in the summer to replace retired at the end of 2009, Alberto Bottino, Edwards had managed to make the big leap from second level manager, office Benevento, a managing director to height of his career: it has 64.
is exactly the item master what he thought a decisive negative opinion expressed in the Court of Auditors has refused to register the appointment.
The resolution of the central section of the legality of acts of the government was filed on October 12 last year. And it said, after a long discussion of opinions and observations of Public Education, the detention service Esposito, provided December 4, 2009, taking effect after January 1, 2011, is considered ineffective. Because the financial maneuver of Decree-Law 78/2010 has banned them, the detention service, even those advances So when Edwards was appointed director general was still in service under a holding that the operation of Giulio Tremonti has ceased. The Gehnini now hunting for a new director. The choice, according to rumors do, even in this case should fall on a local level. READ
Court of Auditors-Press Review of Tuesday, October 19, 2010

Human Breast Milk Dogs

Legitimate without the deduction of withholding certification of the substitute

Il contribuente, che dopo aver scomputato le ritenute subite ad opera del sostituto, non riesca, per le più svariate ragioni, ad ottenere da quest’ultimo l’apposita certificazione, non perde il diritto allo scomputo, sempre che dimostri, senza limitazioni nell’oggetto della prova, che la ritenuta è stata effettuata.
A queste conclusioni è giunta la settima sezione della Commissione tributaria provinciale di Treviso , with a ruling filed on September 22, 2010 No 105, which upheld the appeal against the taxpayer's payment of the folder originated as a result of formal control art. 36-ter of the DPR 600/73.
E 'frequently lack the taxpayer, albeit subject to certain deductions, then fails to obtain from withholding its certification. The Finance Ministry was initially inclined to deny the right to deduction of tax withheld in the absence of certification of the substitute (n.1034 Ministerial Resolution of 31 October 1977), subsequently, by Resolution n. 68 of 2009, the Inland Revenue decided to "grant" the right to deduction provided that the taxpayer is able to jointly produce invoices and bank records showing that the amount was collected, net of tax, all accompanied by a declaration in lieu of affidavit.
In the case examined by the courts of Treviso, the implementation of the retention has been demonstrated by the presentation of statements made by the withholding agents, where it was certified that the amounts had been paid net of withholding.
In its rebuttal, the Office based its argument on the failure to produce documents "required" by Resolution 68 of 2009, consists, as mentioned above, invoices, the bank documents and the declaration in lieu thereof.
Judges rightly recalled that the replaced / taxpayer can not be responsible for the work of replacement / customer, since, unlike the financial offices, he has no coercive powers against him.
Revenue Agency, to ascertain the veracity of the allegations of the taxpayer, would require data and information to the withholding agent, given the fact that it also provided an effective computerized equipment to check "whether the failure of the certification corresponds to a negligence or an actual non-payment. "

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Three Days of the School will be held in Naples in the City of Science 13, 14 and 15 October 2010

["The word to schools, a survey built with the active participation of teachers and managers schools from different Italian regions that have and share their teaching experiences. They joined more than 80 schools present their proposals in the exhibition and seminars open to the public.

"Generation Y to school," School Plan Digital MIUR

that aims to change environments

learning through the integration of technology in education .

Preparations for the celebrations linked to the 150th anniversary

Unification of Italy, with the presentation of the activities devoted to schools
by Committee Italy 150 .
European initiatives for schools: educational experiments,

innovations, projects and opportunities.

All of PON announcements about new "Skills Development"

(ESF) PON "Learning environments" (ERDF) by the

Directorate General for International Affairs, Ministry

Education, University and Research. ]

The eighth edition di 3 GIORNI PER LA SCUOLA si terrà a Napoli a Città della Scienza il 13, 14 e 15 ottobre 2010 . La convention è promossa d’intesa con il Ministero dell’Istruzione, dell’Università e della Ricerca - Direzione Ufficio Scolastico Regionale per la Campania e in collaborazione con l’Assessorato all’Istruzione della Regione Campania.
La 3 GIORNI PER LA SCUOLA si rivolge ai professionisti dell’educazione formale e non-formale e ha avuto di anno in anno un incremento di presenze tra docenti, dirigenti, Associazioni degli Insegnanti e dei Dirigenti, Istituzioni, ma anche Università, Enti di ricerca, rappresentanti dei luoghi dell’educazione non-formale and businesses. The format is widely experienced and appreciated in the past editions, provides events, conferences, workshops and seminars to explore the best proposals and issues a large exhibition area with a showcase of educational offerings, the organization of creative workshops and with the direct participation schools.
Info, registration and program

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TUTTOSCUOLA: Clampdown on disability

* Posted implementing regulation
a month to send the original certification (note Tuttoscuola)

"About a year ago, the Parliament approved Law 167/2009 which requires the school staff was added to lists of other province to report on the medical certificate attesting to their status or disability of family members that gives rise to the use of special benefits, such as, for example, the reservation of seats or the choice of place of employment.

The Official Journal has now published the Regulations implementing the standard (30 July 2010 ministerial decree, No. 165), setting criteria and terms in respect of teaching staff and manager who asked Ata to reap the benefits of the law.

The school staff ranked outside the province during the period between the entry into force of Law 167 of 2009 and the publication of the implementing regulation must submit within one month of the school authority in the original medical certificate stating the condition of disability.

The same obligation, always within the maximum period of one month, also covers school managers from other provinces and placed on the role this year or in 2009-10.

The provincial education offices, on the basis of certification have made investigations to verify whether the conditions of disability and handicap, addressing a health authority except that which dealt with the source documentation.

If shown to be not whether the conditions of the USP provides disability benefits alal sospesnione regarding the appointment and start Prefect for the procedure at the loss of revenue. "
IUniScuoLa : Here are the Rules
* MINISTRY OF EDUCATION, UNIVERSITY 'OF RESEARCH AND ORDER
July 30, 2010, No. 165 (published in the Official Gazette of October 6, 2010),
Regulation laying down rules for implement the provisions of paragraphs from a 4-g 4-Ii Article 1 of Decree-Law No 134 of 2009, ratified with amendments by Law No. 167 del2009, concerning the obligations on staff school to document the requirements to take advantage of the benefits provided by law n.104 of 1992, or the law n.68 of 1999. (10G0182)
THE MINISTER OF EDUCATION, UNIVERSITY 'E DELLA RICERCA
di concerto con
IL MINISTRO DELLA SALUTE
e
IL MINISTRO DEL LAVORO E DELLE POLITICHE SOCIALI
Vista la legge 23 agosto 1988, n. 400, e successive modificazioni, recante: «Disciplina dell'attivita' di Governo e ordinamento della Presidenza del Consiglio dei Ministri» e, in particolare, l'articolo17, comma 3; Visto il decreto-legge 25 settembre 2009, n. 134, recante: «Disposizioni urgenti per garantire la continuita' del servizio scolastico ed educativo per l'anno 2009-2010», convertito, con modificazioni, dalla legge 24 novembre 2009, n. 167, e, in particolare, l'articolo 1, commi 4-octies e 4-novies, che prevedono l'obbligo per il personale della scuola che chiede l'inserimento or that it 'already' included in the ranking of a province other than that of residence, to forward medical certificate for the fruition of the benefits provided by law February 5, 1992, No 104, as amended, or the law March 12, 1999, No 68, as amended; Viewed paragraph 4-Ii of that article 1 of Decree-Law No 134, 2009, ratified with amendments by Law 24 November 2009, No 167, which includes the request for further investigations if there are justified reasons, or with standard methods, the existence of personal or family conditions that give the right to avail of the benefits provided by law February 5, 1992, No 104, as amended, or the law March 12 1999, no 68, as amended; Viewed 4-paragraph j of that Article 1 of Decree-Law No 134, 2009, ratified with amendments by Law 24 November 2009, No 167, which provides that an ad hoc regolamentoapprovato by ministerial decree in consultation with the Ministry of Health and the Ministry of Labour and Social Affairs, have taken the necessary steps for the implementation of normed referred to in those paragraphs, from 4-g 4-Ii of that decree-law; Given the Law of 7 August 1990 241, as amended on: "New rules of administrative procedure and right of access to administrative documents and particolarel'articolo 18, paragraph 2; Given the law February 5, 1992, No 104, as amended, on "Law for the assistance and social integration and rights of disabled persons' view of the legislative decree of 16 April 1994, no 297, approving the consolidated text of the laws in force in education relating to schools of all levels; Given the Law of 12 March 1999, no 68, as amended, on "Standards for the right to work of disabled people 'and, in particular, Article 1, paragraph 4, Article 3 and Article 18, paragraph 2; Given the legislative decree of 30 March 2001, No. 165, stating: "General on the organization of employment by the government ' and subsequent amendments; Given the Law of 13 November 2009, n. 172, on "Establishment of the Ministry of Health and increase the overall number of State Secretaries' view of Article 20 of Decree-Law of 1 July 2009, n. 78, with amendments, into law August 3, 2009, No 102; the Order of the President October 10, 2000, No 333, on "rule of the law March 12, 1999, No 68, laying down rules for the right to work for the disabled; the Order of the President of the Republic 28 December 2000, n. 445 on the consolidated text of the laws and regulations relating to administrative documentation; heard the opinion of the Council of State, issued by the Section Advisory regulatory actions at their meeting of May 10, 2010; Given the communication to the President of the Council of Ministers, under Article 17, paragraph 3 of Law August 23, 1988, No 400, as amended, and its go-ahead Presidenzadel of the Council of Ministers made on July 13, 2010, in consultation with the Minister of Health and the Minister of Labour and Social Policy;
A
learned the following rules:
Article 1 Definitions

1. The benefits apply for the purposes of this regulation are:
a) the right of priority in the allocation of premises and the right to choose, if possible, the home more 'close to home under, respectively, of Article 21 and Article 33, paragraph 6, of Law 104 of 1992 and subsequent
b) the right of the family worker dell'affidatario or in person with a handicap of severe 'within the meaning of, respectively, paragraphs 5 and 7, Article 33 of Law No 104 of 1992, as amended, to choose, where possible, home to the 'close to the address identified by these provisions;
c) reserves the right to place under and within the provisions of Articles 3 and 18 , paragraph 2 of Law No 68, 1999.
2. For the purposes of this Regulation:
a) condition for family, referred to in Article 1, paragraph 4-4g and-Ii, of Decree-Law of 25 September 2009, No 134, enacted into law, with amendments, article 1, paragraph 1, of the Law of 24 November 2009, n. 167, hereafter referred to as "Decree-Law," that the family of foster care or with a handicap of severe ', which are relevant to the effects of, respectively, paragraphs 5 and 7, Article 33 of Law No 104 of 1992, as amended, as well as' one of the subject recognized the great invalid by reason of war service or work;
b) the original for medical certification, referred to in Article 1, paragraph 4-g of the Decree Law means the act, the report or certification, issued to the person at the conclusion of the investigation carried out in accordance with Article 4 of Law No 104 of 1992 as amended;
c) on teaching staff, educational and ATA . To authorities' school referred to in Article 1, paragraph 4-g of the decree-law, the management offices do not general manage, such as the territorial divisions of the regional education offices, the order in which the person has applied for inclusion;
d) regard to head teachers, school competent regional office referred to in Article 1, paragraph 4-novies of Decree-law, the regional school office shall recruit permanent staff of that.
Article 2
Setting subjective application
1. The teaching staff, educational and ATA applying for inclusion on the list other than the province of residence, taking aim at state schools with a permanent contract, or fixed-term contract for supply or until the end of the annual activity 'teaching, and making use or seeking to rely, for purposes of employment itself, the benefits referred to Article 1, paragraph 1, the certification must accompany the application referred to in Article 1, paragraph 2, letter b) .
2. The staff referred to in paragraph 1 already 'inserted the date of entry into force of the Law of 24 November 2009, n. 167, conversion of the decree-law, other than the ranking of the province of residence must forward the medical certificate in original to the offices referred to in Article 1, paragraph 2, letter c), within thirty days the date of publication of this Regulation in the Official Gazette of the Italian Republic.
3. The provisions of paragraph 2 shall also apply to teaching staff, educational and ATA and 'was included in the rankings in the period between the date of entry into force of Law No 167 of 2009 and its entry into force of this Regulation and will reap the benefits.
4. Head teachers who achieve the placing on the role in the region other than the school of residence shall send the competent regional office evidence in support of the right to avail of benefits within thirty days from the date of employment in service. Head teachers who have achieved entry into the role with effect from the 2009/2010 school year, submit the medical certification within thirty days of publication of this Regulation.
5. If the original medical certification is already 'in possession of the school administration, which is held by other public administration, personnel involved has the right' to indicate the details of the document and the office where and 'trademark. The acquisition della documentazione da parte dell'autorita' scolastica o dell'ufficio scolastico regionale si applicano le disposizioni dell'articolo 18, comma 2, della legge 7 agosto 1990, n. 241, e successive modificazioni.
6. L'onere della presentazione della certificazione di cui all'articolo 1, comma 2, lettera b) e' assolto anche mediante la produzione di copia conforme. Qualora il personale interessato trasmetta la certificazione in originale, l'autorita' scolastica o l'ufficio scolastico regionale trattiene agli atti copia della medesima certificazione, autenticata ai sensi dell'articolo 18 del decreto del Presidente della Repubblica 28 dicembre 2000, n. 445, e restituisce l'originale al personale che ne abbia fatto richiesta.
7. Gli organi, offices and entities referred to in the preceding paragraphs, will process personal data in compliance with the provisions envisaged by the Decree of 30 June 2003, n. 196.
Article 3
Further investigations on the existence of conditions of disability 'and disabled
1. According to Article 1, paragraph 4-Ii of the decree-law, school boards, referred to in Article 1, paragraph 2, letters c) and d) in the presence of justified reasons require further investigation on the existence of circumstances or give families the right to avail the benefits. Such investigations are carried out by a company other than health that has examined the documents under Article 4 of Law No 104, 1992, as amended.
2. The school boards, regardless of the circumstances indicated in paragraph 1, may require investigation by a method of sampling. To this end, the offices concerned shall determine in advance the criteria for identifying individuals for whom making the request of the finding. The prior determination of the criteria and 'made, as a rule, when updating the lists and, in relation to school administrators, when determining the timing of transaction entry in the register. In the first application, the criteria of identification are determined within thirty days after the entry into force of the implementing regulation. The above criteria are published on the sites information of their administrations.
3. For the purposes of paragraphs 1 and 2, assessment of the health status of the applicant's enjoyment of the benefits and 'carried out by the competent health authority for the area where they were located in the territorial authorities' school or the school office requesting regional . If the benefits are required for the conditions of the disabled family member referred to in Article 1, paragraph 2, letter a), the school office has the further investigation of the health conditions of the same family in a company health care, territorial jurisdiction, having regard to the residence of the latter. If the family member resides in the territory of the company that issued the certificate original detection, and 'carried out by other health authority, where possible within the same region.
4. Pursuant to the provisions of Article 20 of Decree-Law of 1 July 2009, n. 78, with amendments, into law August 3, 2009, No 102, the request for verification that the conditions of disability 'and disabled people referred to in paragraph 1 and' transmitted together with the Provincial Directorate of INPS is responsible for the relevant territory health agencies identified on the basis of the criteria referred to in paragraph 3 , the benefits to the applicant and the family of these, when the conditions are to legitimize the use of family benefits.
5. The findings, contained in paragraphs 1, 2 e 3, non possono avvenire in violazione di quanto disposto dall'articolo 97, comma 2, della legge 23 dicembre 2000, n. 388, come sostituito dall'articolo 6, comma 3, del decreto-legge 10 gennaio 2006, n. 4, convertito, con modificazioni, dalla legge 9 marzo 2006, n. 80, recante misure urgenti in materia di organizzazione e funzionamento della pubblica amministrazione, e dal decreto attuativo del Ministero dell'economia e delle finanze, di concerto col Ministero della salute, del 2 agosto 2007, relativo all'individuazione delle patologie rispetto alle qualisono escluse visite di controllo sulla permanenza dello stato invalidante.
Art. 4
Insussistenza dei requisiti
1. Nel caso in cui sia comprovata la non sussistenza delle condizioni che danno diritto ad usufruire dei benefici, si applicano le disposizioni di cui all'articolo 20 del decreto-legge 1° luglio 2009, n. 78, convertito, con modificazioni, dalla legge 3 agosto 2009, n. 102. Il presente decreto, munito del sigillo dello Stato, sara' inserito nella Raccolta ufficiale degli atti normativi della Repubblica italiana. E' fatto obbligo a chiunque spetti di osservarlo e di farlo osservare.
Roma, 30 luglio 2010
Il Ministro dell'istruzione, dell'universita' e della ricerca Gelmini
Il Ministro della salute Fazio
Il Ministro del lavoro e delle politiche sociali Sacconi
Visto, il Guardasigilli: Alfano
Registrato alla Corte dei conti il 22 settembre 2010 Office for prior review of the services on the Ministries allapersona and cultural heritage, log n. 15, page no 340

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How to create recovery cd with windows 7

Oggigiorno, the leading manufacturers of notebook and desktop PCs do not provide any physical support on the installed operating system;
many times you find yourself with startup problems, viruses or anything else, no cd with which to act;

is why it is useful to protect themselves, like this:

• usually incorporate a portable software to create recovery DVD system, called eg. "Backup and Recovery" and sometimes under the heading
• maintenance in the absence of or in addition to what we can create a recovery disc with tools for system recovery, thus:

1. start> type in the box "backup and Recovery "
   
2. scegliere nella colonna di sinistra la voce "Crea un disco di ripristino del sistema"
3. inserire il supporto richiesto e procedere alla masterizzazione

Ecco creato il recovery cd del nostro sistema operativo!

My Son Born On Greetings

Dial

In alcune circostanze può capitare di trovarsi a creare delle connessioni remote in analogico (ahimé ancora oggi molte zone non sono coperte dall'adsl..) e trovarsi impossibilitati in quanto:

• Selezione di Connessione tramite modem remoto e la Connessione a banda larga con immissione di nome utente e password è impossibile perché non cliccabile (in grigio)
  

Per risolvere questo problema, proceed as follows:

1. start> type in the box "services.msc " and sent to
   
2. find the service called "Mobile " and control is not disabled if you set it in "manual "
3. hours redoing the procedure for creating a dial-up connection options via broadband or dial-up modem will be selected

The above procedure applies to Windows Vista or Windows 7 with Windows XP you access to services start> run> services.msc

Free Stitching Tutorials Of Churidar

School, greetings good job of General Manager Peter Edwards dell'USR Campania

IUniScuola Campania here is the letter Prot No AOO.DRCA.Uff.Dir.n. 15596 Napoli, 14.09.2010 of the Ministry of Education for the Campania Regional Education and Research Directorate General
the Sigg. LEADERS of educational institutions of the Region Campania

THEIR SEATS
Sigg.ri the leaders of
REGIONAL OFFICES
of Campania Region and

THEIR OFFICES, PC Hon. Maria Stella Gelmini
MINISTER MIUR
ROME

wishes of good work for the school year 2010/2011.

Although I have installed recently as General Manager dell'USR of Campania, I am particularly pleased to extend my best wishes for fruitful work for a. sc. 2010/2011, school principals, teachers and ATA, and especially to students and their families.

The current social context that influenced, inevitably, an economic crisis of global order, can not remain indifferent to the world of work which the school is an integral part.

Thereby, it is called, once again, albeit among a multitude of difficulties, to have a role that is quello di favorire la crescita civile e culturale degli studenti.

Alcune operazioni di ordine amministrativo sono state già effettuate; altre, sono in via di realizzazione e, con la collaborazione degli Uffici periferici, verrà garantito il regolare inizio delle attività didattiche.

Vorrei, però, che in questa occasione, il mio messaggio fosse chiaro a tutti: nonostante tutte le difficoltà e le preoccupazioni che si manifestano, in questi giorni, da parte di coloro che rappresentano, la “precarietà” degli operatori scolastici e che si battono per la stabilità del posto di lavoro, la Scuola militante, ancora una volta, saprà svolgere il suo compito istituzionale con impegno and seriousness of intent.

to ensure that I feel that today is the "weaker party" among the school staff that the problem of uncertainty in the workplace and the primary concern that the Minister Gelmini is facing.

With the development of a school policy for the medium term, in fact, be realized that the phasing out of temporary work is a real social evil which has dragged on too long.

I would also like to remind those working in the school, educational and organizational autonomy that still represents a formidable tool for the integration of individual schools in the territory where they operate, the synergy, authentic, constructive, between the school, local authorities, various institutions and training agencies, represents the synthesis inevitable for the realization of the educational process in which the entire society looks with particular attention.

relations of cooperation which, in this short time I was able to achieve with the various agencies, with the Region and the provinces and many municipalities, are designed to contribute to strengthening an existing relationship and made by those who preceded me.

This mutual collaborative relationship is particularly relevant to coincide with the start from this academic year appointments, Gelmini reform affecting the School II level ^.

I would note in particular the students who are enrolled in the ^ year of several high schools, that they constitute a real protagonists of educational innovation of particular cultural and historical value due to the renewal of the four - time, curricula, of laboratory activities, the study of English and computer science.

A whole student population, then, I extend best wishes to live a school year marked by the commitment and responsible participation in the dialogue-oriented educational program that aims to contribute to its growth.

remember, however, that an inadequate participation, we will pay due respect to the assessment of the behavior e delle assenze dalle lezioni che non possono superare il numero di cinquanta, pena la ripetizione dell’anno.

Un cordiale appello, poi, mi piace rivolgere ai Genitori degli alunni in funzione del ruolo che assume la Famiglia in ordine al gravoso compito di educazione e di trasmissione di valori che non può non considerarsi avulso dal ruolo ricoperto dalla Scuola.

La continua evoluzione del nostro assetto sociale, infatti, esige che vi sia costante e responsabile collaborazione tra Scuola e Famiglia che, oggi, più che mai, rappresentano, ancora, le uniche ed insostituibili Istituzioni preposte, seppure con compiti diversi, alla educazione dei giovani, che sono la linfa vitale della future leaders.

teachers, then, are the protagonists of the implementation of educational and training process, I extend my heartfelt wishes for a happy and successful school year, so that their functions are more admirable push for the transmission of knowledge, skills and of those values \u200b\u200bthat make the students of today, "men of tomorrow."

In this direction taken by modern lines that aim to restore prestige and respect among the teaching staff, through, in fact, the provision of new rules for the recruitment, evaluation and for a subsequent recognition of professional merit in economic terms .

teachers, join my best wishes to all the teaching staff, which, despite the many difficulties which it operates, continues to perform its services under the invaluable guidance of the individual DSGA, with sacrifice, responsibility and accountability.

I am well aware, then, what and how many chores a burden on schools and that is why, in closing, my hope is particularly addressed to school managers who are the promoters and managers of 'teaching of renewal and development of the school.

I assure them of my active and effective collaboration thanking them, right now, for Energy che vorranno profondere nel loro impegno quotidiano, per tenere alto il buon nome della Scuola Campana .

IL DIRETTORE GENERALE
F/to Pietro Esposito