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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.