Monday, February 28, 2011

21st Birthday Party Facebook Names

Giro di Walter

"Il campo ci ha penalizzato sui tempi. Il viaggio, la partita di giovedì. Il rigore. Il fallo netto su Cannavaro prima del rigore. C'erano anche dei fuorigiochi e altre cose." Un mito. 

Spone Engine For Sale

Mani negate

Chi sarà il prossimo? Gli ultimi a perdere la partita delle buone maniere sono il religiosissimo Lucio con Maccarone; e, proprio nella patria del fair-play, Mancini e Hughes, presente e (livoroso) passato in panchina al Manchester City.
I due non si amano, e si was understood even before the match went: Hughes had knocked at the failure, he preferred to answer the field, the Craven Cottage: Fulham 4-1 on Nov. 21, with two goals from Tevez, the darling of Hughes.
It is no coincidence the first to greet him at the City of Manchester Stadium, it's him, the Apache, instead, with Mancini, has run often humiliated.
front of the old master, however, the captain is left to dry. And Balotelli Mancini who has taken over in the press for excessive individualism, said Duff. And the Fulham drew.
But the defeat for the two leading ladies, arrived at 90 ': when Hughes reached out to Mancini, which hold it to him without looking in face. Mark if it is taken and sent him to hell.
already densely populated. Parreira bouncing Domenech the World Cup. Bridge in Manchester City avoids his wedding and a traitor after Terry tirangolo with Vanessa Perroncel. Gerrard, mocked in the tunnel before the Chelsea-Liverpool from a small fan of the Blues. Zaccheroni Spalletti and a hand from Felipe Melo and Alberto Aquilani wanted in the field, not outside. As Mancini, yet he, with Adriano. One should give a hand to himself, but which is always the next one to reject it.
ON SKY SPORT 24, CHRISTIAN GIORDANO
christian.giordano @ skytv.it

Labia Not Stitched Correctly After Birth

Parliament in 2009: Law No. 10/2011 - milleproroghe cd - change the Linked Work and Rest

Parliament published in the Ordinary Supplement No 53 of the Official Gazette No. 47, February 26, 2011, Law No. 10/2011 (CD milleproroghe) which, among other things (paragraph 54 of Article 2), added to Article 32 of Law November 4, 2010, No 183 (cd Linked Work), paragraph 1-bis, which is as effective, as amended by paragraph 1 of Article 6 of the Law of July 15, 1966, No 604, 31 December 2011.

" 1-bis. In the first application, the provisions of Article 6, first paragraph of the Law of 15 July 1966 No 604, as amended by paragraph 1 of this Article relating to the period of sixty days to appeal the dismissal shall take effect from December 31, 2011 .

Sunday, February 27, 2011

Cervical Erosion,singapore

Juventus, anatomia di un quasi fallimento

Viaggio dentro la crisi Juventus. Tutti sotto esame, sotto gli occhi - adesso più severi - dei tifosi: il nuovo corso firmato Andrea Agnelli, ma anche Marotta-Paratici-Delneri, e Blanc defilato, ha raccolto più punti a bilancio che in campo: 41 in 27 giornate, 3 meno dell'anno scorso. Altro che Champions, continuando così è a rischio persino l'Europa League.
Da quando c'è il girone unico, solo 10 volte la Juventus ha chiuso sotto il 5°posto. Il peggior piazzamento di sempre, il 12esimo nel 1961-62, resta lontano, ma a far riflettere Delneri non c'è solo l'atteggiamento della squadra. Ci sono i numeri. Otto sconfitte in campionato, 4 in casa dove ha la peggior difesa: 27 dei 34 gol subiti li ha presi all'Olimpico.
Un anno fa, alla 27esima, le sconfitte erano 9, una in più come i gol fatti, 42 contro 41; 36 quelli subiti. Insomma, le carenze sono le stesse: l'attacco segna ma non quanto le grandi; e il problema-difesa è rimasto irrisolto. Nonostante i 14 acquisti, una squadra intera.
A parte Lanzafame ceduto al Brescia, e gli infortunati Quagliarella e Rinaudo, solo Storari, il discontinuo Krasic, che però non si è mai fermato, e Matri non hanno fatto rimpiangere i soldi spesi. E quelli da spendere per riscattare, eventualmente, i tanti prestiti strappati da Marotta.
Resta poi il problema panchina. Deschamps e Corradini in B, Ranieri e Ferrara, Zacceheroni e Delneri: sei allenatori in quattro anni. An average but not Juventus. Traveling to a new course that seems to never arrive.
ON SKY SPORT 24, CHRISTIAN GIORDANO

Saturday, February 26, 2011

Crafts You Can Do With Infants

"Found the body of Yara." The body was in a campaign of Bergamo

Technorati Tags: Yara , corpse, found

Yara Yara is dead. His body was found in a field between and Chignolo Madone d'Isola, about ten miles from Brembate di Sopra, the country where Yara lived with his family. It was abandoned in a waste field, among the tall grass. Yara may have been abandoned in the same night of the disappearance, on 26 November last hypothesis is supported by the conditions in which the corpse was found.

THE YELLOW- Yara had disappeared on November 26 last year. It is yellow on how his body can be arrived in that field. Some claim that could have been brought there even in the morning. Investigators are listening to a witness who reported seeing a car at full speed from the path where the body was found. The state of decomposition, however, seems to render untenable the thesis: scientific investigations will be carried out in the coming days to confirm or deny. Investigators have cameras captured the images of some of the companies that are not far from the place of discovery. And Giovanni Valsecchi, head of Civil Protection of Brembate, said that "the area was patrolled and monitored several times during these three months." Some witnesses however, reported that they had heard from others (and therefore indirectly) that a car was seen speeding in the street today Bedell, stop for a moment and then leave. Again according to rumors, was actually a car found abandoned in the area, but further detail has been denied by investigators.

THE WITNESS: "THE BODY WAS NOT HERE" - Aresu Luca, a young Madone (Bergamo) who participated in the research between November and December of Yara mountain with some friends and often went through the area where today found the body of the girl jogging, it prevents the body remained there for three months. "E ' an area where I often went to run and I went through with my setter at least a couple of times. This we found ten thousand times. So many other people went out of there with the dogs. " Aresu defines "remote" the hypothesis that the body has been transported from Dordi stream flowing into the rural area where they found the corpse.

THE DISCOVERY- To discover the body of thirteen hidden among the dense vegetation of the fallow field, was a man who was flying a model plane crashed just where was the corpse. The man immediately called investigators, who identified Yara wearing the remains of the clothes they had on the evening of his death. Although the device for orthodontics along with clothing, convinced investigators that it faces the corpse of the girl.

THE ABOVE- In the area of \u200b\u200bthe find, which was completely cordoned off, there are many warehouses, some under construction, and the field, very extensive, is developed at the end of the buildings. The area, in Bedell, is the same as last January 16 was found the corpse of a 26 year old Dominican, probably killed after a dispute at the disco.

YARA THE TRAGEDY THREE MONTHS FROM DEATH- Yara has disappeared November 26 last exit of the indoor stadium of the country where he lived. In that day you know that you left home to go to the gym where he trained normally in her discipline, that of the rhythmic gymnastics, pupils and teachers to deliver a stereo for the dance performance. A few minutes around 18.30 and went out, and then disappear into thin air. His cell phone after about a quarter of an hour is already off and you have completely lost the trail. Immediately the machine starts up investigation, they feel relatives, friends, acquaintances, visitors to the gym, but do not get any evidence to the investigation. A
nothing seems to lead the track overshadowed by a guy who says the area it having disappeared the evening of talking with two men near a red car. Enrico Tironi, the name of the young, will be 'heard, but deemed his testimony unreliable. While also continuing the research with the help of hundreds of volunteers from the area every day flying every path, every field and the river Brembo unabated. Investigators are concentrating invastigazioni in the gym and in a nearby shopping center under construction. To assist investigators also 'molecular dogs', expert in sniffing out each track, also came from Switzerland. They seem to indicate that the slope of the yard that will be 'inspected every inch but no' result. On December 3, is found a black jacket launched by a speeding car similar to the one she wore when shooting Yara ', but it will' not be his.

Two days later, on December 5, the story seems to find a solution to the investigators, with a blitz, to stop a ship from Genoa and playing live in Morocco, a 22 year old Moroccan, Mohammed Fikri, used in its construction of Shopping Centre. From the day of the disappearance of the girl had not come to work. Is then stopped but the subsequent investigation exonerated him. On December 7, is released by the magistrate: the interception that had me thinking. And then silence. Until February 26 when she was found dead in a campaign.

THE FINDINGS- will still be performed scientific investigations in the coming days to confirm or deny this possibility. To discover the body of thirteen hidden among the dense vegetation of the fallow field, was a man who was in the area by chance and would have no role in the affair. The man immediately called investigators, who identified Yara wearing the remains of the clothes they had on the evening of his death. In the area of \u200b\u200bdiscovery there are many warehouses, some under construction, and the field, very extensive, is developed at the end of the buildings. The access road was closed and many people, including journalists and onlookers flocked from around the country, are kept at a distance of oltre 200 metri. Fonte News Libero.it

Sara' un gruppo di esperti ad eseguire l'autopsia, in programma lunedi', sul cadavere di Yara Gambirasio. Lo si apprende da fonti qualificate secondo le quali saranno proprio i complessi accertamenti in programma a stabilire quando il corpo della tredicenne - in parte mummificato e in parte ridotto a scheletro - e' stato abbandonato nel campo dove oggi e' stato ritrovato a tre mesi dalla scomparsa. Agli accertamenti autoptici oltre al medico legale ci saranno anche un patologo e un genetista.  Fonte Ansa.it

Friday, February 25, 2011

Where To Get An Ontario Fake Id ?

Catenaccio: di Banas in meglio

Verrou in French, German Riegel, cerrojo in English, door-bolt or chain in English. Call it what you want: it's Deadbolt (or better bolt, moving to the "sliding" of the central-backs), and since 30 years has revolutionized the football, the way of understanding it, play it and judge it.

Helenio Herrera made it the cornerstone of the Inter euromondiale of 60 years, helped by a super defense in front of the free spikes are composed of two markers pure (Burgnich and Guarneri) and to the left, Facchetti, fluidizing the first of our modern football. In

Verrou , from which derives the bolt, the defense is provided by two central defenders and two wing (which alternate on the opponent's center forward), and protected by at least one of the two midfielders, called to make a link in a sort of 4-2-4 before its time. One of the best performances he gave in Brazil, Switzerland, 1950.

In Italy, he preached 20 years since the Hungarian Football Josef Banas. Former Methodist centromediano Cremonese, Milan, Venice and Padua (where he had as a young student Nereo Rocco), a coach who believed the WM, imported from England and rapidly spread mainland was destined to clash with the blows of the tail of the Danube game, still too entrenched.

At the same time he realized that, especially from us, it immediately tries to attack verticalize the maneuver and then served to strengthen the rear, perhaps to the detriment of the midfield. He was among the first to groped the so-called "half system", a kind of antechamber of the bolt.

very demanding, especially with the apprentices, the Hungarian is still remembered today by those who had him as a teacher. Luigi "China" Bonizzoni, technical future, under the supervision of Gipo Viani, seventh league AC Milan (1958-59), said that one day, during a practice match (it was in the 30s), and pecked him Banas, ball and chain, in the field, turned on itself rather than just serve a mate unmarked: Banas punished him for "unnecessary ride" just send it in the locker room. Who knows what he said or did today in front of some doodles of a star like Zidane or the first Ibrahimovic. The (pre-Capello) that did not mark ever. In 1946-47

Viani Salernitana training, the technical team brought in A modest (but it will leave the following year, to a point) primarily due to Vianema. In that form a center-fake, the marker Alberto Piccinini (father of Sandro commentator and presenter Mediaset), which, from the median would then won a Scudetto with Juventus striker controlled the opponent, allowing the central defender, Ivo Buzzegoli, to become free batter.

remains a mystery whether the first free of Italian football was not Blason Buzzegoli and that Rocco uses the same in Trieste, the second in '47, and Padua, promoted to Serie A in 1954-55. An unsolvable puzzle when taking into account the "League of war" of '44. The won, against the great Torino, the team of the Fire Brigade La Spezia. The coach was the former William Garbutt seconds to Genoa in '38, Ottavio Barbieri, who lined up to "last man" Wando Persia and made a mark man Valentino Mazzola.

Trick, this, which were not met only small. The Italian champion Juventus 1949-50, coached English Jesse Carver, hijacked the median on striker James Mari opponent, transforming a fact in the stunt free centromediano Carletto Word. That reversed the cover of the Album of the Panini stickers.

But the most famous interpreter of the bolt was another Inter, Alfredo Foni that led to two consecutive championships (1953 and 1954): Blason Blacks behind the Maginot-Giovannini-Giacomazzi, to sweep their area, and the fake wing destra Armano arretrata a centrocampo. La squadra perdeva un attaccante e guadagnava un difensore, ma là davanti Skoglund-Lorenzi-Nyers bastavano e avanzavano. Come premio, Foni fu esonerato. Perché non divertiva. Già vista-letta-sentita?

CHRISTIAN GIORDANO
ch.giord@gmail.com

Good Formula For Laryngomalacia

Euro Football 79

Euro Football 79 . Così si chiamava l'album delle Figurine Panini dedicato alle coppe europee della stagione, appunto, 1978-79.
Sono un giornalista sportivo, meglio: di calcio internazionale (ma anche di basket USA, ciclismo, atletica, boxe). E la colpa è, anche, di that magnificent, futuristic and spick jewel with texts in six languages \u200b\u200b(SEI!), pictures of roses in stock, and with the formations, stars from all over Europe, including two for the club.
Club that in some cases I had never heard of, and that soon I would become familiar.
From what I remember, I always wanted to do this job. And at very high prices for many, but not unbearable if you burn in passion, I did.
Not entirely, actually. My real job does not make me do it. Because those in power is subject to pressures of budgets, plays and so on. And because those in power, Basically, do not love sports. It seems incredible but true. He loves the most, the aberrations more or less deviant: the gossip, the rooting against the national-popular, the gossip, avoidance.
How do we know? Simple: when there are big events, they, them, even if you do not look at them in passing. No director or deputy should be on vacation to coincide with Olympics, a world of a final. No editor should be in the mess as he starts a game between two teams most spectacular in the world.
But here we speak of love of sport, and as such, in the Italian, for the unemployed. But of all this, the pioneering Euro Football 79 , just not at fault.
CHRISTIAN GIORDANO

Does Costco Take Old Mattress

overtime managers

With No Judgement 3607/2011, the Supreme Court held that the exclusion from the holidays and weekly rest periods and overtime compensation for managerial personnel has not absolute, being subject to the limits of reasonableness verificabili dal giudice, sempre che il loro superamento sia stato dedotto e provato dal dirigente.

Thursday, February 24, 2011

Good Weave Hairstylist In Tn

Champions di buffoni

few grains here and there in the Champions League two days of journalism.

Gomez 5.5. But how, marks the decisive goal (one minute from the end of going to an eighth of Champions against the champions of all) and from 5.5? Response of the chorus, which has the 47 years he. Ah, well.

Kraft (goalkeeper of Bayern Monaco) lends itself to advertising attractions of the past. The latest fashion trend is that the youngsters of today fighettini pretend to know things of the past. Without knowing how, of course. "Kraft, such as advertising ...". "Do things right ...". Locatelli ... who ? Good things from the world ... what?

Rainwoman The usual, what follows Inter and just, even if you do not know why, come on, what, last year, "as played by Leonardo Milan? Col 4-3 - 3?. This time fishing in the past: Rumenigge . With heme.

Genes graphics configurations (always journalists, eh). Lyon has to face Real Madrid in de Gerland. The fighettino that makes the Premier without a reason (or maybe yes), must go into react to video: it's Stronger Than HIM. A side note, is the same as the day after Milan ko-Tottenham 0-1, quote, 'not he understood "the title of the Journal:" Crouch, who hurt. "Let's go back to Lyon: 4-2-3-1 with Gomis, a striker, attacking midfielder left and Bastos, a former left-back turned into a tall outer (left, obviously), fielded a lone striker . Our fearless Comment. One notes the role reversal and a chief editor, smart: "... eh, but it is one of Journal . "Ah. But it is the same as paper and put in median Toula n n, with n? So ...

the top now. mononeurone The Milan that without a reason if not quello del tifo, segue l'Inter. Titoli a sensazione su Gattuso e le cinque giornate di squalifica per la rissa con Joe Jordan, vice-allenatore di Harry Redknapp al Tottenham. C'è un riferimento alle Cinque giornate di Milano, visto che Gattuso gioca nel Milan. Il mononeurone nerazzurro, che non è Mario Balotelli, NON SA che cosa furono le Cinque Giornate di Milano . Di più: non sa nemmeno che CI SIANO STATE le Cinque Giornate di Milano . Mito.

Trowel Notch For Installing 4x4 Tile

Il Professore de 'sti du Madrid

Ah, il Professore. Intervista di Marca a Diego Armando Maradona, che parla del genero, Sergio Kun Agüero, l'attaccante dell'Atlético Madrid e della nazionale argentina, che due anni fa has made with his grandfather Benjamin.
The title reads "Diego: 'I see the Madrid el Kun'."
The Professor as such, should show off your teaching skills and not that "Agüero but it already plays in Madrid, in athletics." And he says with the air as if to say, "who knows what he thought, Maradona."
The professor did not understand. He does not know that in Spain, Real Madrid, which in Italy is called only "Real" is simply "el Madrid".
Ah, Professor.

Tuesday, February 22, 2011

Tiffany Towers Purple

Anelka, il bomber che non sorride mai

Who knows how to say in French or in English "always marks . A Carlo Ancelotti could serve as his Ganz, Champions, Nicolas Anelka is: one who has already won the cup, leading to Real Madrid in 2000.
And if this continues, it could turn the most difficult year-Abramovich era, in the words of Carletto, "the most important season in the history of the Blues." Blues will not stand much maybe, but not yet dead. Ancelotti was right on the eve, and he was right in the field. Under the guise of the 120 'cost elimination on penalties in the FA Cup with Everton in Copenhagen went on the safe side: 4-4-2 with Anelka and Torres top, and the bench for Drogba, entered a game, and qualification already in the ice. And not just metaphorically, in the chilly evening in Denmark.
decisive, as in all of this Champions, it was this shadowy and moody striker who, when he wants, makes a difference: 20 career goals in the tournament, more than one network that matches this year, 7 in 6 games.
title, has always marked and the only one who has not played is the one that Chelsea lost: 2-0 at Marseille. But the first place was already secure with two games to spare.
And while Torres has lost his smile, looking for their first goal with the Blues, Carletto enjoys the striker who never smiles. Although always marks .
ON SKY SPORT 24, CHRISTIAN GIORDANO
christian.giordano @ skytv.it

How Does The Sun Compared To Other Stars

P rovvedimentodisciplin

Contestazione

Qualora il datore di lavoro venga a conoscenza di un fatto che integra un'ipotesi di infrazione disciplinare deve contestare l'addebito al lavoratore ( art. 7, comma 2, Legge 300/70 ).

La contestazione è condizione di procedibilità del provvedimento sanzionatorio. Non richiede particolari formalità, deve contenere la manifestazione dell'intenzione del datore di lavoro di considerare le circostanze addebitate come illecito disciplinare.

The dispute may also be made by any representative of the employer work, provided more than the worker, without requiring any specific empowerment.

requirements must be those of specificity, immediacy and immutability of the alleged offense and must be brought to the attention of the employee in the manner prescribed by law.

must give the necessary and essential to identify, in its materiality, the fact in which the employer has identified breaches of discipline.

L'addebito deve essere tempestivamente contestato. L'immediatezza della contestazione deve essere valutata con riferimento al momento della commissione o della conoscenza del fatto contestato. Il decorrere di un considerevole lasso di tempo tra la commissione dell'infrazione e l'attivazione della procedura può comportare la tacita manifestazione di volontà del datore di lavoro di non sanzionare il comportamento del lavoratore. Il datore di lavoro può provvedere a sospendere il lavoratore qualora i tempi del procedimento disciplinare intrapreso siano incompatibili con la presenza di quest'ultimo all'interno dell'azienda. La sospensione cautelativa non è un provvedimento disciplinare e non comporta the suspension of pay.

The principle of the immutability necessitates that the facts on which the sanction coincide with those of the future challenge and is designed to protect the right of defense of the worker.

The challenge of the most serious disciplinary infractions involving verbal reprimand shall be in writing. The presence notification of the accusation can be proven by any means. If the employer has forwarded the complaint by registered letter is sufficient proof of such notice, the stock of the postal item.

Defense

The worker can produce, within 5 days of challenge (from the date of receipt), its defense and counter-arguments orally or in writing. The disciplinary sanction imposed without oral hearing, if requested by the employee, is unlawful. In the course of the disciplinary procedure the employee may be assisted by a representative of the union to which he subscribes or empowered.

Imposition of the penalty

Once experienced validly to the disciplinary procedure, the employer may order the sanction. The notification of the penalty imposed is not necessary to reproduce analytically the reasons for it being sufficient sanction recourse to the earlier dispute the charge.

for the legitimate exercise of disciplinary power, there must be proportionality between the infringement and the penalty imposed.

committing "repeated" the worker over a subsequent two years the behavior that resulted in a previous disciplinary action. I must be the previous disciplinary subject to dispute prior to the worker to void the sanction.

Types sanctions

Written Reprimand: for minor offenses;

Fine : for the most serious shortcomings of those reprehensible or in case of relapse. It consists of the payroll deduction in the amount corresponding to a maximum of 4 hours of basic pay.

Suspension : involves the interruption of retributiva per l'intera sua durata. Non può eccedere i 10 giorni.

Trasferimento : se prevista dalla contrattazione collettiva, è legittimo il trasferimento disposto a seguito di situazioni soggettive connesse al comportamento del dipendente, quando tale condotta abbia prodotto conseguenze rilevanti come elementi di disorganizzazione e disfunzione dell'unità produttiva.

Le sanzioni previste dai principali contratti collettivi: clicca qui

Impugnazione del provvedimento

The disciplinary sanctions imposed have immediate effect.

An employee who wishes to oppose the measure can comminatogli:

  • promote, within 20 days after application of the penalty, the establishment of a board of conciliation and arbitration in order to obtain the withdrawal or conversion of the measure. This procedure leads to the suspension, pending delivery of the award, the effectiveness of the disciplinary already intimated. The employee and the employer shall appoint, within the college, its representative (referee). If the employer does not appoint its own the penalty referee decade. The agreement made by the arbitration panel shall be final and may be appealed within five years, for reasons of legitimacy. ( arbitration request form).

  • appeal the penalty before the judicial authority. In such a case is the employee of the irrelevance of the facts against him.

CCNL Type of penalties
Food
  • verbal warning
  • written
  • fine not exceeding the amount of 3 hours' pay
  • suspension from work without pay for not more than 3 days of actual work
  • dismissal without notice
road haulage and logistics
  • rimprovero verbale
  • scritto
  • multa fino a 3 ore di retribuzione
  • sospensione dal servizio e retribuzione fino a 10 gironi
  • licenziamento
CAlzature
  • ammonizione verbale
  • scritta
  • multa non superiore all'importo di 2 ore di retribuzione
  • sospensione dal lavoro e dalla retribuzione per non più di 3 giorni di effettivo work
  • dismissal
Charter
  • verbal reprimand
  • wrote
  • fine not exceeding the amount of 3 hours' pay
  • suspension from work without pay for up to 3 days of actual work for workers and employees for 5
  • dismissal without notice
Chimici
  • richiamo verbale
  • ammonizione scritta
  • multa
  • sospensione
  • licenziamento
Gomma/Plastica
  • richiamo verbale
  • ammonizione scritta
  • multa non superiore all'importo di 3 ore di retribuzione
  • sospensione dal lavoro e dalla retribuzione per non più di 3 giorni di effettivo lavoro
  • licenziamento
Grafici/Editoriali
  • rimprovero verbale
  • rimprovero scritto
  • multa non superiore all'importo di 3 ore di lavoro normale (operai) o fino a 3 ore di retribuzione (impiegati)
  • sospensione dal lavoro e dalla retribuzione per non più di 3 giorni di effettivo lavoro per operai e 5 per impiegati
  • licenziamento without notice
Wood / Furniture
  • verbal reprimand
  • written reprimand
  • fine not exceeding the amount of 3 hours of normal working hours (workers) or up to 3 hours' pay (employees)
  • suspension from work without pay for up to 3 days of actual work for workers and employees for 5
  • dismissal without notice
Metalworkers
  • verbal warning written warning
  • fine not exceeding the amount of 3 hours' pay calculated on the hourly minimum wage
  • suspension from work and pay for no more than 3 days
  • dismissal for misconduct
Tertiary
  • blame Minutes
  • written reprimand
  • fine not exceeding the amount of 4 hours of normal pay
  • suspension from work without pay for not more than 10 days
  • dismissal without notice
Textiles
  • verbal warning written warning
  • fine not exceeding the amount of two hours of minimum wage
  • suspension from work for no longer than 3 days
  • dismissal
Tourism
  • verbal reprimand
  • written reprimand
  • fine of up to 3 hours
  • suspension from work without pay for not more than 5 days
  • dismissal

Tuesday, February 15, 2011

Watch South Park Fast Stream

are Free of tax to 10% of productivity bonuses

Revenue Agency, jointly with the Ministry Labour and Social Policy, has issued Circular No 3 / E of 14 February 2011, amending Art. 1, paragraph 47 of Law No. 220, 2010 - substitute tax of 10% on ancillary components of remuneration paid in relation to productivity gains.

The substitute tax of 10% on the amounts related to productivity is subject to a collective agreement, company or territorial. The agreement is no longer permitted to qualify the individual sums of money as "fees" for quality, innovation, organizational efficiency or competitiveness.




Sunday, February 13, 2011

Wedding Introductory Message Examples

INPS, craftsmen and merchants business - contributions for the year 2011

1.Premessa.

Le aliquote contributive per il finanziamento delle gestioni pensionistiche dei lavoratori artigiani e commercianti iscritti alle gestioni autonome dell’INPS, per il corrente anno 2011, restano confermate nella misura pari al 20,00% prevista dall’art. 1, comma 768 della legge 27 dicembre 2006, n. 296 (legge finanziaria 2007).

Continuano ad applicarsi, anche per l’anno 2011, le disposizioni di cui all’art. 59, comma 15 della legge 27 dicembre 1997, no 449, related to the reduction of 50% of the contributions due from the artisans and merchants businesses with more than sixty years of age, already retired from the management institute.

We recall in this regard, the clarifications and directions provided with the circular No. 63, March 17, 1998 and No. 33 of 15 February 1999. Furthermore, concerning the identification of subjects having title to the facilitation of contributions, please refer to the provisions contained in Circular 175, July 29, 1998.

For carriers and helpers under the age of twenty-one years, continue to apply facilities established in art. 1, paragraph 2 of the Law of 2 August 1990 233.

For members only to the management of Merchant business, the said rate shall be added 0.09%, as an additional rate established by. 5 of Legislative Decree No 28 March 1996 207, for compensation for the termination of the business. The obligation to pay that contribution has been extended by art. 19 ter, paragraph 2 of Decree No 28 November 2008 185 (ratified by Law 28 January 2009 No. 2), until 31 December 2013.

As a result of the provisions of Article 49, paragraph 1 of the Law of 23 December 1999, no 488 and subsequent amendments thereto, is also due a contribution to maternity benefits provided for members to the management of the artisans and traders, to the extent of € 0.62 per month.

2. Contribution of IVS on minimal income

For the year 2011, the minimum annual income to be taken into account in calculating the contribution payable by the IVS artisans and merchants trading activities amounted to € 14552.00.

This value was obtained - in accordance with the provisions contained in Article 1, paragraph 3 of the Law of 2 August 1990 233 - 312 by multiplying the minimum daily wage to be used for the calculation of contributions in favor of the workers of the craft and trade sectors into force on 1 January 2011 (€ 44.49) add to the product and the amount of € 671, as required by Article 39. 6 of Law 31 December 1991, n. 415.

Thus the rates for the current year are as follows:

Craftsmen

Dealers

holders of all ages and aids / assistants over the age of 21 years

20.00%

20.09%

aids / assistants aged under 21 years

17.00% 17.09%

The reduction in contributions to 17.00% (artisans) and 17.09% (traders) is applicable until the end of the month in which the employee concerned reaches the age of 21. As a result of the above, the contribution calculated on income "minimal" is calculated as follows:

Craftsmen

Dealers

holders of all ages and auxiliaries / assistants of age over 21 years

2917.84

(2910.40 IVS

maternity + 7.44)

2930.94 (2923.50 IVS

maternity + 7.44)

aids / assistants aged under 21 years

2481.28 (2473.84 IVS

maternity + 7.44)

2494.38 (2486.94 IVS

maternity + 7.44)

For periods shorter than the solar year, the contribution to the "minimal "report-to-month is equal to:

Craftsmen

Dealers

holders of all ages and adjuvants / Helpers over the age of 21 years

243.15 (242.53 IVS

maternity + .62)

244.24

( 243.62 IVS

maternity + 0.62)

aids / assistants aged under 21 years

206.77 (206.15 IVS

maternity + .62)

207.86 (207.24 IVS

maternity + .62)

It is appropriate to point out that the minimal income and its annual contribution should be related to income attributed to each person working in the company.

3 - Contribution IVS income in excess of minimal

The contribution for 2011 is due on the total amount of corporate income (Circular No. 102, January 12, 2003) produced in 2010 for the excess above the minimum of €. 14,552.00 per year according to the above rates and up to the limit of annual pension equal to the current year, the amount of € .43.042,00.

For incomes above € 43,042.00 per year is confirmed the increase in the rate of one percentage point, to art. 3-ter of Law November 14, 1992, No 438.

contribution rates, therefore, are determined as follows:

Subjects

income bracket

Craftsmen

Dealers

holders of all ages and assisting / helpers over the age of 21 years

to 43,042.00

20.00% 20.09%

to 43,042.01

21.00% 21.09%

aids / assistants aged under 21 years

to 43,042.00

17.00% 17.09%

to 43,042.01

18.00% 18.09%

The contribution in question - called adjustment payments - added to the minimal contribution of income referred to in paragraph 1) must be considered as an advance payment of sums due on the total amount of corporate income products in 2011 (it See in this connection the following point 4).

4 - Maximum annual taxable income.

As is known, the second paragraph of Article 4. 1 of law No. 233/1990 provides that, in the presence of a business income greater than the annual pensionable salary covered by the maximum rate of pension for the Determination of the compulsory general insurance IVS employees (2.00 percent), the share of income earned above that limit, for 2011 amounted to € 43,042.00, to be taken into account, for purposes of payment of social security contributions, up to an amount equal to two thirds of the limit.

For the year 2011, therefore, the maximum annual income by which the contributions are due IVS is equal to € 71,737.00 (€ 43,042.00 € 28,695.00 more).

It is noted that above the income limits are to be reported to each individual entity acting in and not to report overall ceilings on the undertaking.

The above limits only relate to individual subjects enrolled in the Management with effect prior to January 1, 1996 or who may claim seniority pay on that date. Conversely, under Article. 2, paragraph 18 of Law No 335/1995, for workers without pensions contributions at 31 December 1995, registered with effect from January 1996 or later, the maximum annual amounts for 2011, for € 93,622.00, and that limit is not divisible because monthly.

Per quanto precede, il contributo previdenziale massimo dovuto per l’IVS risulta come segue :

lavoratori con anzianità contributiva al 31 dicembre 1995

Artigiani

Commercianti

titolari di qualunque età e coadiuvanti / coadiutori di età superiore ai 21 anni

14.634,35

(43,042.00 * 20.00%

+28695.00 * 21%)

14,698.91 (43,042.00 * 20.09%

28,695.00 + 21.09% *)

aids / assistants aged under 21 years

12,482.24 (43,042.00 * 17.00 .

% 28695.00 + 18.00% *)

12,546.80

(43,042.00 * 17.09% *

+28695.00 18.09%)

5 - Contribution to balance

Under Law 438/92, the IVS contribution payable by artisans and traders:

a) is calculated on the total amount of business income reported for income tax (and not just on those arising which entitles entry into the management office);

b) is related to business income products in the same year in which the contribution relates (ie, contributions for the year 2011, with 2011 revenues from the tax authorities in the report 2012).

As a result of the above, where the sum of the minimal contributions and those paid to an adjustment to the projected time is less than the amount due on all the business income realized in 2011, is due to a further contribution to the balance to be paid within the terms of payment of taxes on personal income.

With reference asessment contributory, it refers to the provisions of a general nature relating to business income, contained in Circular 102, June 12, 2003.

6 - Businesses with employees

If the holder also makes use of family members of employees, contributions in excess of the minimum should be determined as follows:

a) family businesses have legal status:

contributions to both the owner and those for employees should be calculated taking into account the share of income reported by each for tax purposes (see Art. A 50-cc; art. 5, paragraph 4 of Presidential Decree December 22, 1986, No. 917);

b) companies unincorporated family businesses:

the holder can be attributed to each employee a share of income reported for tax purposes; In any case, the total income paid to employees can not exceed 49 percent of total income of the company and the contributions for the owner and employees debbono essere calcolati tenendo conto della quota di reddito attribuita a ciascuno di essi (cfr. art. 1, comma 5 della legge 2 agosto 1990, n. 233).

7 – Affittacamere e produttori di assicurazione di terzo e quarto gruppo

Coloro che esercitano l'attività di affittacamere ed i produttori di terzo e quarto gruppo iscritti alla Gestione dei commercianti, non sono soggetti all'osservanza del minimale annuo di reddito (circolare n. 12 del 22 gennaio 2004); di conseguenza gli stessi sono tenuti al solo versamento dei contributi a percentuale IVS calcolati sull'effettivo reddito, maggiorati the amount of the contribution due to maternity benefits, equal to € 0.62 per month.

8 - Terms and payment details

Contributions should be paid, as is known, through the unified payment models F24, the following deadlines:

- May 16, August 16, November 16, 2011 and February 16, 2012, for the payment of four installments of the contributions due to the minimal income;

- entro i termini previsti per il pagamento delle imposte sui redditi delle persone fisiche in riferimento ai contributi dovuti sulla quota di reddito eccedente il minimale, a titolo di saldo 2010, primo acconto 2011 e secondo acconto 2011.