Simmons Beautyrest Alyssa

FISCAL FEDERALISM AND PARTICIPATION OF THE TOWN TAX

PROGETTO IL FEDERALISMO FISCALE E LA PARTECIPAZIONE DEL COMUNE ALL’ACCERTAMENTO TRIBUTARIO







PREMESSA
La situazione dei Tributi per gli Enti Locali prima dell’ entrata in vigore del decreto sul Federalismo Municipale
N. Tributi, canoni, compartecipazioni e addizionali Normativa di riferimento
1 Imposta comunale sugli immobili (Ici) Artt. 1-18 del Dlgs 30 dicembre 1992, n. 504; art. 1, del Dl 27 maggio 2008, n. 93, convertito, con modificazioni, dalla legge 24 luglio 2008, n. 126, che ha disposto l’esenzione per l’abitazione principale
2 Imposta comunale sulla pubblicità e diritto sulle pubbliche
affissioni (ICP/DPA) Articles 1-37 of the Decree of 15 November 1993 No 507
3 fee for the occupation of public spaces and public areas of the municipalities (TOSAP) Articles 38-57 of Decree 15 November 1993, No 507
4 fee for occupation of public spaces and areas (Cosap) Article 62 of Decree 15 December 1997, n. 446; the Cosap, to assets that have been recognized by the Constitutional Court Judgement No 64, March 14, 2008, may be imposed as an alternative to TOSAP
5 fee for disposal of municipal solid waste (Tarsu) Articles 58-80 of Decree 15 November 1993, No 507
6 Environmental Health Fee (Tia) Article 49, paragraph 1, of Legislative Decree 5 February 1997, No 22, the Constitutional Court, the sentence no 238, 24 July 2009 has recognized the nature of taxation. The Legislative Decree 22 of 1997 was repealed by. Decree 264 of 3 April 2006, No 152. Article. 238 of the latter provision states that "to the enactment of the regulation referred to in paragraph 6 and to the fulfillment of obligations for implementation of the tariff shall continue to apply the discipline regulations"
7 Fee for municipal waste management (Tia ) Article 238 of Legislative Decree 3 April 2006, No 152
8 Sets of purpose for the construction of public works
(its object) Article 1, paragraphs 145 to 151 of 27 December 2006, n. 296; for the regulation of tax
you apply the existing provisions of Canon 9 Ici
to authorize the installation of public transport-market (CIMP) Article 62 of Decree 15 December 1997, n. 446; the CIMP, which may be imposed as an alternative to its municipal tax on advertising, has been recognized as a fiscal nature with the ruling by the Constitutional Court No 141 of 8 May 2009
10 fee or charge for services relating to the collection, removal-tion, purification and discharge of water (CARS) Articles 16 and 17 of the Law of 10 May 1976 No 319, from October 3, 2002 no longer has a fiscal nature, following the repeal of paragraphs 5 and 6 of art. 62 Decree of May 11, 1999, No 152, made by art. 24, comma 1, lett. a) del Dlgs 18 agosto 2000, n. 258
11 Tassa per l’ammissione ai concorsi Art. 1 del Rd 21 ottobre 1923, n. 2361
12 Contributo per il rilascio del permesso di costruire Art. 16 del Dpr 6 giugno 2001, n. 380
13 Diritti di segreteria Art. 40 della legge 8 giugno 1962, n. 604
14 Addizionale comunale all’Irpef Dlgs 28 settembre 1998, n. 360
15 Addizionale comunale all’accisa sull’energia elettrica Art. 6 del dl 511/1988, convertito dalla legge 20/1989
16 Addizionale comunale sui diritti di imbarco Legge 24/12/2003, n. 350 (art. 2, comma 11)
17 Addizionale per l’integrazione dei bilanci degli Enti comunali di assistenza Istituita dal Rdl 2145/1937, convertito dalla legge 614/1938, e integrata dall’articolo 1 della legge
1346/1961; dall’anno 1996 è stata devoluta ai Comuni, in sede di riscossione mediante ruolo della Tarsu, dall’articolo 3, comma 39, della legge 549/1995. A seguito dei provvedimenti “taglialeggi” e “salvaleggi”, a oggi risulta in vigore il Rdl 2145/1937 e l’art. 1 della legge 1346/1961, mentre è stata abrogata la legge di conversione n. 614 del 1938
18 Compartecipazione comunale al gettito Irpef Art. 1, comma 189, della legge 27 dicembre 2006, n. 296








IL NUOVO DECRETO SUL FEDERALISMO FISCALE
Il nuovo provvedimento in materia di federali¬smo fiscale municipale contiene alcune importanti disposizioni dirette a raffor¬zare la capacità di gestione delle entrate comunali, non¬ché a incentivare la parteci¬pazione dei Comuni all’atti¬vità di accertamento tribu¬tario.
A tal fine è assicura¬to al Comune interessato il maggior gettito derivante dall’accatastamento degli immobili finora non dichia¬rati in catasto ed è elevata al 50% la quota dei tributi statali riconosciuta ai Co¬muni ai sensi dell’articolo 1, comma 1, del Dl 203/2005, convertito, con modificazioni, dalla legge 248/2005.
La quota del 50%, in particolare, è attri¬buita in via provvisoria an¬che in relazione alle som¬me riscosse a a non-de ¬ rspecificrequirements.
is postponed, however, to the deter ¬ mination Dm Economy of how to recover the amounts at ¬ tributed to the municipalities on a provisional basis and refunded to the taxpayer to any export license.
Individual municipalities also are granted access, if ¬ ¬ accordance with the rules established by decision of the Director of ITL ¬ revenue agreement with the State Conference - Cities and Local Authorities, the data contained in 'register for tri ¬ butaria:
a) contracts locazio ¬ it and all other in ¬ formation regarding the possession or possession of property situated in its territory;
b) the administration electricity, servants ¬ zi water and gas for buildings located in its territory;
c) persons who are resident in the pro ¬ own territory;
d) persons engaged in the same active ¬ Tano ¬ TA self-employment or business.
The municipalities shall also ensure that access to any Rato ¬ ¬ in the public database, ¬ Mitat them to present property or to persons domiciled in tax policy which may be relevant to control tax evasion state representative or local taxes .
Even in this case ¬ am, how is ac ¬ ¬ bilite process should be by decision of the Director of the revenue agreement with the State Conference - Cities and local governments. For
ga ¬ tee to achieve the above objectives, it is optimal to be covered is the integrated information system of the fi ¬ ¬ national scale, in agreement with Anci, there ¬ with data relative to local taxation, to the tut ¬ Com ¬ tions to assure the data, information and services needed to manage it ¬ ¬ nents of the new charges concerning their municipal tax and the second one ¬ ria.
The tax information system must ensure, however
interchange of data on the effect ¬ vo use of property, with particular reference to the underlying land, to ¬ the declarations submitted by taxpayers, the contract you ¬ lease and contract administration.
The integrated pre ¬ visions of countering tax avoidance and evasion, finally, com ¬ tion with the forecast, a de ¬ 1 ˚ run from April 2011, that the minimum and maximum administrative penalty provided for 'failure to comply with reporting obligations to the Agency's offices in the territory of buildings and changes of cross-border or destination of the same set, re ¬ spectively, from the Arctic ¬ 28 and 20 of them converted Rdl 652/1939, modified with ¬ tions, the law

1249/1939, are quad ¬ ed with 75% of the amount of penalties it imposes ¬ you, however, will be donated to the municipality where the property is situated concerned ¬ Sato.
PARTICIPATION The municipalities may participate in the investigation seems fisca ¬ ¬ ¬ directly or through companies and entities at par ¬ ¬ pated specially Inca ricati to sup ¬ port the activities of tax controls on municipal taxes. In other ter ¬ mini, where the Co ¬ mune does not have the necessary structure for acts ¬ Vare activities of tax control, or in cases in which it is necessary to complement existing structures in the work inspectors ¬ tions, is given their chances di agire attraverso società o enti da essi partecipate, dotate delle necessarie pro¬fessionalità ed esperienze nel settore.
I controlli fiscali ai quali i Comuni sono chiamati ad interagire con l’agenzia del¬le Entrate, riguardano i principali tributi erariali quali, a titolo esemplificati¬vo, l’imposta sui redditi, l’imposta sul valore aggiun¬to, l’imposta di registro e catastale. L’obiettivo è quello di scovare i valori imponibili sottratti al fisco, sia dall’evasore totale e sia da chi elude parte delle im¬poste erariali dichiarando una ricchezza imponibile minore di quella realizzata. In particolare, è possibile procedere alle verifiche fi¬scali utilizzando le banche dati del Comune relative ai tributi locali e alle prin¬cipali entrate patrimoniali, al fine di conoscere ad esempio:
a) la situazione immobi¬liare del contribuente (uni¬tà immobiliari possedute e utilizzate come prima casa, a disposizione ovvero per usi diversi) e il numero del¬le utenze attivate (a propo¬sito della tassa di smalti¬mento, del canone di occu¬pazione - passi carrabili - delle utenze idriche). Attra¬verso questo dato, ad esem¬pio, è possibile verificare indirettamente le unità im¬mobiliari in locazione o strumentali all’esercizio di attività professionali o in-dustriali. Ancora, è possibi¬le individuare le unità im¬mobiliari oggetto di condo¬no edilizio o quelle che non sono state mai dichiara¬te ai fini delle imposte era¬riali;
b) la situazione redditua¬le dichiarata ai fini dell’ac¬cesso ai servizi dell’ente previa corresponsione di ta¬riffe agevolate;
c) la dimora abituale del contribuente ai fini del cor¬retto recapito delle comuni¬cazioni personali.
Accanto alle informazioni tributarie disponibili dagli incroci dei dati presenti nel¬le banche dati dei diversi tributi locali, il Comune può mettere a disposizione degli uffici delle imposte dirette e degli uffici provin¬ciali del territorio anche le notizie reperite nel corso di accessi, ispezioni e veri¬fiche presso i contribuenti come, ad esempio, in meri¬to alle notional resident natural persons and legal ¬ that the renovation of buildings, buildings loca ¬ you without a contract and im ¬ mobile users registered to persons other than the owner or user pro ¬ ¬ re. Fundamental Finally, the information can be processed by the Com ¬ ¬ tion in its recovery phase, as to the fairness of the tax codes and VAT numbers compared with data, corporate headings, namely compliance and actual location of residence or ¬ usual or notice of registered office. Other information can be supplied with re ¬ ¬ look to the assets owned by companies with regard to possible enforcement actions already taken intra ¬.
In any case, informa ¬ tion aimed to recover ro ¬ ¬ he evaded tax evasion and they must re ¬:
a) prepared in terms of reporting structure ¬ you, meaning those positions subjective look at the re ¬ ¬ which are recorded and Vati reported acts, events and shops so quivocabile ¬ ine, and thus sen ¬ za uncertainty and the need for further processing, it will highlight ¬ evasive and elusive behavior. To this end, objective form of communication to ¬ ¬ to the Internal Revenue Service the name, the code ¬ ce tax or VAT. For the municipalities, in addition, the situation symptomatic of elusive phenomena, deb bono ¬ ¬ my shadow cover the economic use Real Estate in King of ¬ ¬ ve tax evasion relative;



b) represented in structured arches ¬ there with prizes ¬ ¬ tion reference to the assets you real estate, already subject to final determination for the purposes of local taxes, such as ICI and Tarsu.
should finally underline that under the linear ¬ ¬ but with 5, Article 18 of Decree 78/2010, the participa ¬ tion of the Community to the CT contrast all'evasio ¬ ¬ it is reported, as well al-l'accertamento tax, than to an ¬ contributory.
ACTIVITIES For the purposes of the participation of municipalities all'accertamen ¬ to the incomes of natural persons, Presidential Decree 600/1973, Article 44 lays down rules for the procedure. In par ¬ ticular, it is expected that the agen ¬ aunt of Revenue makes available to the municipalities the tax returns of taxpayers in their returns ¬ teeth. The offices of the Agency of revenue, ¬ before the issuance of notices of assessment under Article 38, paragraph 4 and following the same Presidential Decree No 600, if you send a signaling ¬ municipalities to address the taxation of income subject ¬ jets. The commune of residence
fi ¬ scale of the taxpayer, or the consortium to which the same part I ¬, ¬ UF Office report of direct any de ¬ integration of the elements contained in the declarations submitted by individuals, then ¬ Cando facts, figures and major element ¬ you and provide all appropriate documentation to substantiate at ¬ ta. Data, facts and relevant information, may ¬ be reported by the City are also in the case of omission of the declaration. The City of domi ¬ ¬ contribuen cilium tax you, with reference to pre ¬ those investigations, common ¬ ca, within sixty days from the receipt of the alert ¬, each ele ¬ ment in its possession relevant to determining the red finger ¬ total. The Com ¬ it for the requirements provided for therein may require data and information to Administer ¬ tions and public bodies that must respond to re ¬ charge.
For completeness, the reference in Article mo ¬ 38, paragraph 4 and following the Presidential Decree 600/1973, discipline ¬ the investigation summary, concerns the activities of the office ¬ ¬ control that integrates with the formal declaration ¬ rations and is based on high ¬ ments and factual sure, intended to allow the brief to determine the overall net income of the taxpayer in relation to ¬ ¬ ¬ vo tion to the content of such inductive elements and circus ¬ rooms, when the total net income to satisfy ¬ bile differs at least one quarter of the declared Rato. This is without prejudice to the taxpayer with the ability to demon ¬ ¬ strate, even before the notification of the investigation ¬ tion, the most red finger ¬ ¬ determined or determined nabil brief is co ¬ stablished in whole or in part exempt from income or from income will be subject ¬ to withholding as a tax. The amount of income itali and the duration of their possession de ¬ ¬ do Vono proven by suitable documentation.
verification with paragraph 1 of Article 333 Arti ¬ ¬ ria Budget Law for 2005, is the ability to recog ¬ nized En ¬ ¬ you ask the local agency of the Territory of the province of belonging ¬ za ¬ partial revision of the class of units im ¬ ¬ ta free movable property located in micro-zones for which the ratio of the average market value identified on the basis of Presidential Decree 138/1998 and the corre ¬ you average value of land for the purposes of the ICI ¬ (cadastral cor ¬ cannot) deviates significantly from the analogous rap ¬ ¬ tively port on the insistence of me ¬ ¬ tional microzones com.
By paragraph 336, the e ¬ Article 1 of the budget for 2005 was also regulated that the Government declines ¬, where ¬ sure not the presence of buildings owned by private non ¬ clarified in or register the existence of situations may no longer be consistent with Class I land no changes to building codes, are required to re ¬ ask the holders of rights on real estate unit re ¬ ¬ it concerned the presentation of required (duly documented) to ag ¬ day, which should be compiled in accordance with the Rules of Finance in Dm 701/1994.



The above ¬ liar real estate unit, must be iden ¬ tified by the municipalities on the ba ¬ if the finding of suitable elements, such as, you ¬ ter example, those found in the archive municipal building, in the area of \u200b\u200bchive ¬ com ¬ mercial municipal licenses, or verbal assessment of building violations, the mapping technique, the spatial image.
In this context, to be objective in dealing ¬ ¬ by the Agency of Natural Resources, re-spectively:
a) private residential units ¬ cerned that have been integral to building work that led to permanent changes in land use, or an increase estimated at less than ¬ 15 per cent in the previous market value to ¬;
b) the construction of new private housing units I have not been reported in ¬ ¬ ed am;
c) buildings that I know ¬ no free pass from the category of those subjects you to ¬ taxation;
d) the private residential units which is of the highest class prescribed for the category of belonging ¬ appliances, except for interventions in building on immo ¬ ¬ Bili justifying the mu ¬ ed ¬ tion of the category in other distal most valuable original (marked ¬ mind for the ultra-popular type of housing and rural restructuring in the presence or redevelopment you ¬ cally significant). In any case, I except to the extent they are applicable to the modal ¬ ¬ TY class draws you in Article 11, paragraph 2, of Decree 70/1988, to convert ¬ with changes in the law 154/1988.
must, however, be considered outside the scope of appli ¬ cation of activities certainly provided us ac ¬ ¬ Treaty paragraph 336, both public goods (in other words those
domain property of the domain necessary and it ¬ ¬ acci dental belonging to the state or to local governments under public ownership) and both properties that foreign I know the series, ¬ pra exposed, have a pension:
a) not consistent with the cor ¬ ent values \u200b\u200bof real estate market, came as a result of inter ¬ ¬ to mutations in the urban fabric and construction that have produced a varied ¬ tion of the same inhomogeneous values \u200b\u200band those from a neighboring microzone;
b) clearly deviates from quell'attribuita adjacent to residential units at all similar to consisten ¬ za, building type and to mere ¬ position.
In the latter two cases, the recalculation of the annuity units securities may be im ¬ ¬ ta work with the excep ¬ tional procedures set their mind Article 1 ¬, ¬, but with 335 of Law 311/2004, on the possibility given to local authorities to require the agency of the Territory ¬ ¬ ¬ za belonging to the province of the partial revision of the class of the unit im ¬ ¬ ta free movable property located in micro-zones for which the ratio of the value Average market ¬ ecutions under Presidential Decree 138/1998 and the corresponding average value ¬ you register for the purposes of the ICI ¬ (cadastral cor ¬ cannot) deviates significantly from the analogous rap ¬ ¬ tively on the port the entirety of microzones com ¬ tional.
CONTROLS
Always with the aim of achieving greater equity for tax purposes and, more importantly, to counter circumvention and / or tax evasion, was pliata ¬ am the type of documents in which the market should be independent ¬ tax number. In particular, Article 332 paragraph 1 of the Finance Act 2005 was born the obligation of the governing ¬ ¬ is relatively words:
a) in the initial reports of activities submitted to the uncle ¬ ¬ ¬ stop shop comuna the building, the resi ¬ you to build and other acts in their building, ade ¬ de ¬ Guanda the provisions of decree No. 605 of 1973 to the new rules of construction;
b) all contracts with ¬ proximation the delivery of public services,


c) extending the current forecast hour for the contract to supply electric power, including those relating to the provision of telephone services and water and gas.
is also planned to go from obli ¬ 1 ˚ ¬ open the 2005 to communicate to the tax office ¬ cadastral data identifying the properties in which it delivers ¬ to the public service in order of controls on proper application of the cor ¬ ¬ I / fees and local tribes.

cadastral data systems must be identified ¬ I ¬ USER declared by you based on what appears to acts of urban construction land or land cadastre ¬ ni. The cadastral data as co ¬ nicated by the taxpayer must be obtained from ¬ institutions, organizations and companies that enter into the relevant sections of users with ¬ ¬ at the time of signing, with an indication that the case with ¬ in the same information are said to be ¬ you, subject to such only in connection with the renewal or the modificazio ¬ I hereof.























operational development of the project
We created a pool of professionals with cross taxation they will work in the following format:
References regulations:
- Article 44 of Presidential Decree of 29 September 1973, no 600, as amended and supplemented
- Article 1 of Decree-Law of 30 September 2005, no 203, with amendments, into law December 2, 2005, No 248.
- Measure of the Revenue Agency of December 3, 2007, published in the Official Gazette No. 292 17/12/2007- Effective December 17, 2007
- Articles 18 and 19 of Decree Law No 78, May 31, 2010, converted with amendments into law July 30, 2010, No 122.

activities with participation of local authorities, the Inland Revenue, the Financial Police, the Social Security Agency of the territory, aimed alla segnalazione di elementi utili ad integrare i dati contenuti nelle dichiarazioni dei contribuenti per la determinazione di maggiori imponibili fiscali e contributivi, sono realizzate per il tramite del Consiglio tributario comunale, la cui istituzione è resa obbligatoria dalla norma di che trattasi.

Il Consiglio tributario è istituito con regolamento deliberato dal Consiglio Comunale e deve essere informato alle seguenti linee guida:

1. numero dei membri e loro profilo professionale, oltre allo schema base del funzionamento del Consiglio stesso: presidenza, deleghe, numero minimo degli incontri, ecc.;
2. determinazione delle metodiche di interfaccia e di comunicazione con gli Uffici comunali, anche attraverso una specifica risorsa – articolata a seconda delle disponibilità e del progetto obiettivo di cui al punto successivo;


3. definizione delle modalità di interrelazione tra le Unità Operative dell’Ente con un progetto obiettivo per la specifica dei tempi e dei modi di acquisizione e di



4. trasmissione dei dati e degli elementi utili, oltre che del sistema incentivante correlato a tali attività;
5. individuazione dei metodi di accordo con l’Agenzia delle Entrate, la Guardia di finanza, l’INPS e l’Agenzia del territorio;
6. stesura di una bozza di convenzione da sottoscrivere con gli Organi dello Stato recante le modalità previste dalla lettera b) the fifth paragraph of Article 18 and the twelfth paragraph of Article 19 of Decree 78/2010.

The administrative function of the Local shall have regard to raise the revenue needed for the territorial government and social spending. To overcome these difficulties, the municipalities shall promote an integrated and progressive taxation on land and eliminating, thus, the multiple inequalities, always present, in addition to derive more revenue.
Municipalities, in this process, they can not give up the role of activating all the paths of integration in the interest of the functioning of its services and, therefore, citizens. The draft contribution to the establishment
Tax is based on the rule related to the knowledge of the territory of the Local, identifying and implementing the procedures for participation in the investigation of the City according to the Memorandum of Understanding Common-Inland Revenue.













The project phases are divided into two modules.
MODULE
produces a report of the planning process articulated with the evidence of the individual being treated, the Gant and time schedule of activities, in addition to the guidelines of the information campaign.
a) Analysis of the regulatory framework in force and the agreement with the Agency Revenue
b) Identification of areas of tax contribution to the establishment
c) Identification of operational tools and procedures for assistance in the different areas covered
d) Determination of the functional ability of resources and definition of roles through an internal protocol that determine the duties and responsibilities, in addition to the incentives provided by the regulations where
e) Preparation, presentation and discussion of the Council Regulation Tax
f) Definition of the information campaign, politically strategic research and obtaining consent
g) Editors project, presentation, discussion and finalizing the second directions and requirements of the City.

II MODULE
previews the activation of the path with priority areas identified by the project that are more profitable synergies from the collaboration carried out anti-avoidance tax authorities and municipalities. It materializes in the assistance and advice for the acquisition of information available for the purposes of the investigation.
The likely subject of the checks will show exhibitors in trade and professions, figures without VAT, activities other than that declared, non-commercial entities with gainful employment, property, construction and real estate, owners or holders of real rights of enjoyment of units different properties to the main house, a notional resident abroad.
The two modules can be purchased separately.
The project and / or settlement of the Council Tax may be shared with other municipalities in combination.

How To Recover A Brinks Lock Combination

Colic in infants and infant carrier band

Have you ever heard of the infamous gaseous colic baby? Well, if you're in the number of "lucky" parents who have met him in person, you have our full support! Even to us, in fact, happened to having to do when our little one was born almost a year and a half ago now ...

still remember the first months of life of Alessandra with much joy, of course, but also as one of the most challenging times of our adventure of parents and couples, precisely because of the odious colic.

Ma cosa sono le coliche del neonato?? Cito da un recente studio farmacologico  datato 2008: "La colica è definita come un attacco di pianto da evidente dolore addominale dei primi mesi dell'infanzia (dalle prime settimane ai primi sei mesi di vita circa) . Si tratta di una condizione comune caratterizzata da estesi e ripetuti periodi di pianto. Un lattante colicoso può avere sintomi che comprendono: pianto eccessivo, uno strillare con tonalità alta, un 'irritabilità e a 'paroxysmal agitation, her face flushed the pull up his legs, arching the back, clenching his fists, the expulsion of air, feeling rigid abdomen and the difficulty of finding a position . These episodes, although they may happen at any time of day or night, typically begin in late afternoon or early evening .

E 'must then that the baby , To be called colicky, "is gaining weight regularly and is in good health" (source: allattiamo.it -colic).

So it's episodes of crying intensity particularly violent, with specific characteristics including abdominal rigidity and retraction of the legs, which manifest themselves with some regularity in the evening . Already, in the evening ... When the pediatrician diagnosed it, with the typical detachment of a doctor who has seen many, many, inconsolable crying that our daughter was none other than the most eloquent expression of the colic baby, we felt a bit 'powerless. Especially because, according to the same doctor, such colic were IRREPARABLE : Sure, we could mitigate the evil of our smaller with goccine of Simethicone she laid down, but we could not eliminate them, would go away by themselves to up in a few months ... Maybe you!

The prospect of not encouraging a few more months of desperate cries at night and up early certainly helped us not to be optimistic ... What was most discouraging was that resignation we commiserate with others who turned to us, "so there's nothing to do, it happens, then will pass by itself when the child will grow! "


Indeed colic neonatal still remain a mystery for medical and scientific research : For years it was debated on causes of this disorder of infants, particularly was assumed to be due to the presence of gas within the gut , generally due to ' ingestion of air entering the bottle in bottle fed babies, or the mother's diet that breastfeeding , too rich in foods that "ferment" ( Dr. Paul.com ).


About the breastfed infants, there is a study of Jack Newman that takes into account several factors:
- children can be breastfed colicky as drinking at each feeding by both breasts, and this behavior is wrong because, by offering the child the other breast without waiting for the empty well before, it lacks the fattest part of milk and therefore richer in substance. In this way, " the stomach empties more quickly and a large amount of lactose in the intestine pours" , creating the famous "air";
- the 'power of nursing mother may be rich in certain proteins (especially milk proteins) , which then passed into the milk that is given to small, can have negative effects;
- sometimes breast-fed infant may be mistaken for colicky, when in fact suffering from a milk-ejection reflex too strong (milk comes out very violently, then suddenly slowing down the flow: this generates anger and frustration child, protesting as though he had colic)

Another possible explanation, more recently, brings up the central nervous s ystem and his immaturity in the newborn : there is a certain hypersensitivity to external stimuli, which would not be able to be managed properly by the brain, not yet ready for this task ( keep kids healthy. com).

But there is also a new way of looking at the phenomenon colic, a typical approach the child certainly more holistic and natural , according to which these NOT EXIST, would be a kind of short myth! (See colic, there are no gas-UPPA ). In fact, According to this line of thought, colic " is nothing more than the sum of many small problems and inconveniences that are" crying babies " : no tears due to air in the tummy (unless it is colitis), inter alia, the presence of air in the digestive tract of the infant is normal, given the diet based on milk (lactose, the main sugar of milk, ferments easily), nothing improper power of the poor mother .. . A colicky baby is so called because " maybe you are angry, because you have not picked up (or) maybe is still shocked because he had a difficult birth, magari vuole dare l'opportunità a voi di sfogare le vostre emozioni e piange perché non ha nessun altro strumento a disposizione" (cfr. Bimbo Naturale ) Insomma, è normale che un neonato pianga, le cause possono essere molteplici, non dimentichiamo che per nove mesi è stato cullato nel caldo grembo materno, e tutt'a un tratto è stato sbalzato fuori... 
La soluzione?? Armarsi di tanta pazienza, e rassicurare il piccolo, che per stare meglio non ha certo bisogno di essere portato di corsa al Pronto Soccorso per ricevere il trattamento col sondino anale!


Well, read all this, however, helped to make us feel better! The not knowing WHAT to was due to the desperate cry of Ale (each time we rehearsed everything from massaggino on the tummy, the lullaby, the herbal tea-sic -, drops of Simethicone (clinically ineffective, as mentioned in study already mentioned) made us waver in our convictions firmer ... We gave also the famous tisanine, in fact, both parents champions of breastfeeding!


Among many attempts, certainly the most profitable was to use the infant carrier range : when we put our daughter in there, in a belly to belly, began to calm down ... Slowly, as if by magic, that incessant crying subsides ... We could not believe it, then it was all true what we read! Really helped the band brings babies to cope with colic, it was not just nice words!
The contact, the feeling of being contained , wrapped tight as her mother (also works with Dad, for luck), the revived probably a state of fusion similar to that experienced in belly for forty weeks, was a real balm for her and for us, ravaged by many sleepless nights!


one thing remains unclear: why, before joining the band, we have relied on traditional medicine, but also to the usual remedies already "tested" by others, almost every time hanging from the lips of the pediatrician, but even people who had already passed? Yet the band infant carrier was already at home , better placed in the closet, but ... Why not use it before?
The truth is that after a few tries to wear it with our small, We had almost lost hope of any future use: Alessandra not seem like it at all when trying to position (especially "cradle") were strong protests every time!
We thought that maybe she did not like, or perhaps does not wear well (too close?), Or more, the band was just a bluff, was not needed, in short, a waste of money!
Well, thank goodness that in the end we decided not to sell it more, that we held with us, because it turned out to fundamental ... Even today, more than ever, it is the gift that I recommend to all mothers to be do nothing but play the cradle, sterilizers, passeggini e vari!


Quando decidemmo di ripescare la fascia dall'armadio non risolvemmo solo il problema-coliche, iniziammo anche a vivere da genitori in maniera diversa ; per tutto il primo mese di vita della nostra bimba eravamo rimasti confinati accanto alla carrozzina e alla culla, vivevamo praticamente in camera da letto, accorrendo ogni volta che Ale piangeva (spesso!), trascurando il resto della casa... 
La fascia in seguito al felice epilogo delle colichette è diventata nostra compagna di viaggio fedele, ci ha rassicurati e resi più sereni, noi e la piccolina. Con la fascia abbiamo fatto i lavori di casa , siamo out, we went to museums, parks, sea, mountains ... And while all this was happening, we felt stronger and less alone in walk the path of new parents who had frightened us so early!


And you? Have you experienced the range baby carrier with your children in the grip of colic? Tell us about your experience!

Happy babywearing everyone!

24 Inch Impala Rims For Sale

ARTISANS honesty and dishonesty, THE SERVICE AND THE PRICE OF LOYALTY, A LITTLE 'COMPANY OF CLARITY

None of us like to be teased, do you?
In times like these, very hard economically speaking,
has ushered in the era of distrust of any situation,
where we find ourselves forced to pay surcharges
important and unexpected expenses.
The rule applies to all individuals and small or large trades. What
inende for honest craftsman, in the case of the Aries,
an honest blacksmith specializing in locks?

About Us:

Aries Security Solutions is committed to being honest
considered in relation to such emergency situations,
and ask for our assistance
opening doors without burglary, compensation for
output of 60.00 euros including VAT for the entire province of Venice in

mainland (Mestre, Mirano, Aprilia, Scoresby, Mira, Spinea, Dolo, Martellago ...),
on holidays and during the evening, thanks
to the fact that ours is a sole proprietorship and is not tied
schedules imposed by the opening of the workshop as in the case of companies
metalwork.
We only refund the actual costs of fuel and motorway toll
(if necessary) and / or parking, to Venice and Islands,
pronvince for all neighbors, including Padua and Treviso,
weekdays, other arrangements for the tariff changes in vision
per i giorni festivi e negli orari serali vengono accordati
telefonicamamente con il cliente solo per le provincie
di Treviso e Padova e Venezia ed isole.

Il nostro modo d'essere onesti affronta anche un altro delicato tema,
in questo caso meno credibile dai clienti a preventivo proposto,
ma fondamentale per la nostra azienda:
"LA SICUREZZA delle serrature"
(la qualità aumenta il prezzo in modo esponenziale).
Il nostro tariffario per eseguire dalle semplici sostituzioni di serrature
alle moderne modifiche a cilindro europeo su qualsiasi genere di porta blindata,
include sempre una manutenzione generale della porta ed apporta
un bagaglio dalla ventennale esperienza e d'aggiornamento sui migliori
prodotti certificati presenti sul mercato.
Pertanto il nostro modo di servire il cliente,
fidelizzandolo alla sicurezza ed al servizio che viene proposto,
non punta mai ad offerte speciali oppure trattative di prezzo amichevoli,
ma espone come scegliere prodotti di qualità ed il perchè,
garantendo professionalità ed assistenza post vendita-installazione.
La qualità di un lavoro da sempre: va pattuita con il cliente,
ed il prezzo finale per confronto con la concorrenza,
non è mai il primo argomento cardine per determinare se
un artigiano è onesto o meno.
L'onestà spesso è confusa con la parola deprezzamento or rebate, when in fact
first is the sincerity in
give the right information and advice to the customer.


Exploring

How many of you readers have saved on purchases, or
signed a contract,
being bitterly regretted not having been followed
post sale?

How many times have we called the artisan 'friend of a friend',
for a screw that ill-drawn, left us months and months
with an unusable product, because it was believed to go
saving? How often this happens without warranty
products, which often prevail at the date of the invoice? How many times

in an attempt to fix something,
thinking to solve the problem, saving,
we have created more harm than good?

If you are concerned about security in your home,
and want to entrust to a craftsman specialized in installation of locks

or simply seek advice
pre-intervention and post-intervention even by competitors, a call costs you
recently, an email does not cost you anything,
wrong person costs you twice as much, because the work badly done
must redesign and rebuild from scratch, almost always
! Aries

the blacksmith near Padua, Mestre,
in Treviso, in Venice
348 8151975
ariesassistenza@gmail.com

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"LOCKSMITH EXPERT AND SPECIALIST LOCKS"

We are an artisan, with twenty years experience in the field
blacksmithing, which focuses on the exchange, installation, maintenance, repairs,
of all kinds of to lock doors armored ,
gates, doors and windows in steel, iron, wood, pvc,
doors, shutters and security grilles.

offer our customers multiple solutions for any type of
windows and doors,
from the simple replacement of the lock
updating of security doors with locks certified
a cilindro europeo , installazione e collaudo chiavi in mano.

Realizziamo le nostre opere di modifica
direttamente in loco,
senza spostare scomodamente le porte in officina
ed assicuriamo al cliente, che tutto possa avvenire in giornata,
in totale sicurezza .

Le installazioni di sicurezza più gettonate che affiancano quelle della
porta blindata modificata a cilindro europeo, sono quelle che si adeguano,
con particolari adattamenti, alle basculanti "chiusure certificate Viro",
ai cancelletti estrerni "chiusure certificate elettriche Cisa con gancio",
le quali si possono fornire a chiave unificata con la relativa Armoured lock.

Install for condominiums, shops and offices
electric locks, electric strikes,
soft door closers and panic exit certificates.

We install only quality products
of the best brands on the market
priority and we work with distributors
and hardware referenced , to which we rely
with confidence for the Service key duplication.


A LINK FOR MORE PRECIOUS '
http://www.sicurporta.it/db_example.htm defender #

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given to the establishment of a path of improvement for social enterprises

Proposal for a path of improvement for social enterprises

year in Italy was 76.3 percent cut in expenditures on social services.
The national fund for social policies, which can be considered the father of all funds for social services has been reduced to 275 million euro.
Three years ago, this fund was more than triple.
The fund family has increased from 185 million last year to 51.
grows, moreover, the number of funds literally empty: after the special plan for kindergartens has fallen to the bottom for the non-independence, which will lose 400 million.
Others, such as the rents are reduced to a symbolic figure.
cuts on the civil service, eventually, risk of mortifying experience of value.
sends the message that the government is clear: we disengage from social services, while preserving a sound management of the welfare money, that of the various family allowances, disability assistance.
A set of measures in casts, and inefficient averaging, which absorb i quattro quindi della nostra spesa sociale.
Serve una vera ristrutturazione di questa spesa: non c’è bisogno della bacchetta magica, serve una visione di sistema, l’intenzione di cambiare e la capacità di scegliere e serve anche la definione di un nuovo percorso di miglioramento pe rle imprese sociali a livello di provincia e di regione. Per questo abbiamo fatto insieme alla Fondazione FERS un progetto che proponiamo alle imprese sociali e ai loro ocnosorzi oltre che alle istituzioni.

http://www.robertorusso.it/doc/000311.pdf

Why Are My Arms Hot And Red When Its Cold?

baby carrier straps and safety belt wearing

Bring the kids in band or in the mei tai is a healthy way , economic especially safe to move and live with their children, especially toddlers.

We have already addressed this issue in the infant carrier security in another post dedicated to particular media used in the U.S. ( babywearing safety: the infant carrier "bag slings" ), the which have caused several deaths of young children, these "baby carrier bags" (or "basket-baby", borrowing the term coined by Barbara dear blog Barbaidee ! ), for the record, would be finally withdrawn from market, after a comprehensible hornet's nest of controversy about babywearing in general.

But take their children, practice-philosophy as old as mankind, is absolutely safe when used in a sufficient dose of common sense! We want to reiterate the following recommendations / advice on babywearing a 100% safe!

1) MAKE SURE THAT YOUR CHILD CAN BREATHE! This means a) so be careful of the tiny little face is not covered , even partially, from the tissue of the infant carrier ;
b) if you place the bebè in posizione culla , evitate che la testolina si appoggi con tutto il suo peso sullo sterno del cucciolo (chin-to-chest) : ciò potrebbe causare l'autosoffocamento del bimbo!!


2)NON UTILIZZARE I PORTA BEBE' IN ATTIVITA' FISICAMENTE PERICOLOSE PER IL PICCOLO!! Anche se vi sentite sicure di voi e particolarmente "lanciate" nel babywearing, evitate di saltare , arrampicarvi su sedie, scale etc., evitate anche di usare fasce e similari davanti ai fornelli o comunque in prossimità di fonti di calore

3) NON UTILIZZARE I PORTA BEBE' IN AUTO, IN SOSTITUZIONE DEGLI APPOSITI SEGGIOLINI!!

4) CONTROLLARE ATTENTAMENTE LE CONDIZIONI DEL VOSTRO PORTA BEBE', PRIMA DI OGNI UTILIZZO!! (col tempo l'usura può renderlo meno sicuro)

Si tratta di raccomandazioni valide sempre , a prescindere dall'età del vostro bimbo, nel caso dei piccolissimi, poi, vanno seguite con la massima scrupolosità. 


often thought that infants, with an innate instinct for self-preservation likewise puppies to other species, possess the appropriate skills to express states of distress / physical stress to the mother or other adult their attending care.
If a baby short, is "uncomfortable" in a band or in a baby carrier mei tai , if he feels too forced, even if he has difficulty breathing, will be able to communicate well Who is in charge , crying, complaining or otherwise.
But are we really sure? How put it in the case of children born prematurely, or delays in mental and physical development? Also able to "protest" if positioned incorrectly in the baby carrier?


Around the web I found a very interesting document ( how to position the baby-the babywearer , if you have trouble with a PDF here's another link, the same authors of the article: babywearing safe for newborns ) talks about their safety in carrying infants in band / mei tai. Public An excerpt:


"Regardless of the choice of baby carrier if you use the cradle position, so that special attention will chin the baby pressing on the sternum (this can obstruct the airway): that there is at least an inch of space under baby's chin!
Try to orient the face of the small upward when she is not stern, but keep the nose free when breastfed.


TURN THE BABY 'IN THE BAND / MEI TAI HE OBVIOUS SIGN OF ANY DIFFICULTIES' A BREATH! (eg, rapid breathing and panting , grunts, sighs and / or restlessness )

POUCH FOR THE BANDS:

should change in relation to the size / weight of the baby , usually once reached 3.5 kg is not necessary to make adjustments. The change is recommended in ' add a thickness within the range , behind baby's back ( not behind the head) to hold the highest and avoid sinking into the bag: You can use special bearings, or even of common folded towels.

PER LE FASCE AD ANELLI:

Per posizionare correttamente il bebè "a culla", conviene partire dalla posizione "pancia a pancia" , per poi spostarlo lateralmente ; il bambino dovrebbe rimanere nella fascia leggermente in diagonale rispetto ai margini del tessuto , e non parallelamente ad essi : la testolina sarà più vicina al bordo esterno (superiore) della fascia, mentre le gambette a quello interno (inferiore). Ciò consentirà al bebè di stare più comodo, impedendo che il lembo superiore ricada sulla testa del small, and will also make it easier to adjust the tail of the band.

FOR MEI TAI:

Pull the straps of the mei tai, or the baby could slide down inside the backrest; tie them behind their backs for greater support of small .

BANDS FOR LONG:

L ' most common mistake is to enough not to stretch the fabric band : thus not ensure proper support for the back of the small , try this test: if pressing a hand against the back of the baby, they will move forward toward your stomach, the band is not tied properly.

Whether you choose a long strip, ring, pouch, or mei tai, these tips are worth ... But most of all: use so, but common sense much, and you'll be sure to bring properly, without danger for your pet!


Happy babywearing to you all ... Safely, of course!

Wording Origami Lili Instructions

Deadline replacement panic

On February 16, 2011 the deadline arrives for the replacement of panic
With DM 3 November 2004: "Requirements for installation and maintenance of the devices for opening doors installed along the escape routes, in relation to security in of fire ", was enshrined in the need for panic bars installed in activities subject to review by the Fire Department (obtaining ICC) were in compliance with UNI EN 179 or EN 1125 depending on the destination and the conditions under which premises.

In fact, all previously installed panic, had to be replaced with similar CE marking occasions di rotture, cambio delle porte o comunque entro 6 anni dalla data di emanazione del decreto, ovvero, essendo entrato in vigore il 16 febbraio 2005, la scadenza è per il 16 febbraio 2011.

Citazione
http://www.lisaservizi.it/notizie/archivio/scadenza-sostituzione-maniglioni-antipanico

A Flat Bimetallic Strip Consists Of Aluminum

babies and baby carrier mei tai: how to choose? (Part II)

Ale (10 months) and mother in band ring

Want to get closer to the world of babywearing , but do not know well where to look? Would you like a band baby carrier, but you're afraid Purchase a mistake?

In this post we will try to give some advice of lived experience of telling our mom and dad on the kangaroo.

The last time we addressed this issue long range baby carrier ( and mei tai baby carrier band: how to choose? (Part I) ): elastic or rigid?, This time we will talk about mei tai and band ring or ring sling, whatever you want!

start with the mei tai : first, what is it? (See also che cos'è un mei tai?? ) In sostanza di una specie di marsupio , realizzato solitamente in stoffa come cotone e canapa (ma anche lino o seta nelle varianti più chic!), che può essere adoperato dalla nascita fino agli indicativi 15 kg... Anche se il vero limite è la capacità fisica di chi porta!! 

Una sorta di marsupio, quindi, ma in realtà molto diverso da quest ultimo, e non solo per la capacità di carico (che è per lo più di 9 kg): la principale differenza risiede nella postura che il bambino mantiene all'interno del mei tai, ABSOLUTELY PHYSIOLOGICAL than that imposed by the carrier classically understood. Your little star in the carrier great hanging, standing, with the weight of her body that downloads entirely on the genitals ... Almost like those who use harnesses in some rides that simulate the bungee-jumping, you know?

Obviously, a posture like that, absolutely not natural (think only this: when you bring your child in his arms, so you keep it? Or rather, not supporting him with his arms and hands, containing all the kindness that you are capable? Wrap baby carrier mei tai and are not altro che ri-produrre l'azione delle vostre braccia , semplicemente!) è oltremodo dannosa... 

Senza parlare poi dei danni alla salute di chi un marsupio lo indossa: personalmente non siamo riusciti a resistere più di mezz'ora, causa dolori al collo e alla schiena ! Tutt'altro comfort, invece, portando con il mei tai, grazie alla larghezza delle bretelle/spalline (di larghezza non inferiore ai 15 cm) e al fatto che il peso del bimbo riesce a scaricarsi sull'intero tronco e sulle gambe del genitore, cosa che non si verifica con il marsupio.

Per As regards the mei tai on the market, there are different types: with backrest and padded shoulder straps, no padding , with the head plate (an additional panel of fabric which, by means of cords / straps and attached through the loops / eyelets on straps can support the baby's head when he falls asleep - see also mei tai: with or without head plate? ) , structured (type baby carrier backpacks , with laces and belts, the Ergo Baby ) , or less ... There's something for every taste and every budget!

Mom and Ale (9 months) in mei tai

Personally we have found ourselves very well from the start with the mei tai " classic , that is, without padding of any sort, just good cotton ... A little 'because sudavamo at the thought of bringing Ale with an extra layer of foam / wool etc., A little more' because over time we have seen that the padding not make a difference in terms of comfort , especially for brace (comfort is given instead width of the same!).

With our first daughter we started using the mei tai relatively late, around 5-6 months, because it simply did not know him! I had heard about the group-forum-band bring children infant carrier on Facebook, but at the time I was engrossed by the experiment with different ties with the band long, so do not pay attention ... To have been more careful! In fact, we have found a mei tai more convenient and practical long range, though less versatile in terms of position it takes!

And instead we the infant carrier that we found (and loved!) finally, the band ring! First, what are we talking about?

Band Ring is a remnant of fabric (often cotton , silk, satin ) length is approximately 2 meters wide and 60 to 70 cm (measurements, however, can vary quite a bit, the length is often referred to the height of those who wear the band, while the width is narrower bands ranging from 40 cm-also-a-wider areas up to 70 - ), which has one end sewn up a pair of rings specially designed for this purpose.


L ' use this baby carrier is pretty intuitive , not surprisingly is one of the bands that are purchased most often by those who approach for the first time to the practice of wearing! Just slip the end of the band (called "tail") in both rings, then move on to the fabric on the other side as you would with an ordinary belt, and you're done!


To be sincere one that just does not inspire us towards the top end of the ring was the resilience of the baby: but is not that what it takes then "slides" through gli anelli, facendo cadere il pargoletto?? Riescono gli anelli a mantenere il peso del bebè?? E se la fascia si apre??


In realtà le risposte a questi dubbi le abbiamo trovate quando abbiamo iniziato a realizzare le prime fasce autoprodotte;

1) la fascia porta bebè ad anelli NON POTRA' MAI SLEGARSI DA SOLA , per quanto il tessuto che la compone possa essere scivoloso non potrà mai sfilarsi dagli anelli, così, come per magia! Gli anelli sono fatti apposta per mantenere ferma la stoffa della fascia, potete stare tranquille! ;)
2) è comunque vero che una buona tenuta della fascia ad anelli dipende dalla qualità del tessuto scelto : meglio non usare stoffe troppo "scivolanti" come certi rasi e sete (anche se, lo ripetiamo, la fascia non si aprirà!), piuttosto preferite un cotone, magari un piquet morbido e leggero al tempo stesso;
3) anche gli anelli possono fare la differenza ; sceglieteli innanzitutto resistenti, capaci di sopportare le trazioni più forti : che siano in acciaio o alluminio (esisitono anche in nylon), preferibilmente senza nickel e anallergici (i bambini possono provare a metterseli in bocca, meglio andare sul sicuro per quanto possibile).

Mom and Ale (10 months) in band ring

The band ring, if used correctly, ensures the child to be able to assume a posture physiological , and can carry up to 15 kg, if not more! (We repeat: the real limit is your stamina!)


It 's a baby carrier really little cumbersome, the stock market takes up very little space, and is the' ideal when your children will want to start to walk, and to continually up and down from your arms ... Niente di meglio di una fascia ad anelli da tenere in stand-by a tracolla e da utilizzare al momento opportuno, senza dover fare e disfare legature (a differenza di fascia lunga e mei tai)


In commercio esistono molti modelli di fascia ad anelli, ci sono quelle imbottite (sia la parte che appoggia sulla spalla del genitore, sia la sacca dove alloggia il bebè), quelle a coda aperta , chiusa (è solo una questione estetica, la funzionalità è praticamente la stessa), con anelli grandi e medi (solitamente gli anelli grandi si impiegano per stoffe più pesanti e "doppie", i medi per tessuti più leggeri come some silk and cotton) ... Here too there is something for every budget!


The advice you give is this: as a first purchase, do not choose a band ring as a mei tai too "structured" There are models on the market with different options, which are not always useful, and anyway they charge ... Start with the most basic versions of your baby carrier (pads, straps, strings ...), you see as you are, sperimentatevi with your puppy at home and outdoors in various positions: if you find that the babywearing ago for you, then you can also choose to regalarvi un mei tai o una fascia ad anelli extra lusso , nella peggiore delle ipotesi avrete invece risparmiato qualche euro, cosa che in tempi di austerity non nuoce!!


Allora non vi resta che scegliere: mei tai o fascia ad anelli?? A voi la parola!! 
Buon babywearing a tutti!!

Heineken Distributors

LOOK AT LOCAL PUBLIC SERVICES PUBLIC UTILITIES

SERVIZI PUBBLICI LOCALI: LE SCADENZE
Giova ricordare, innanzi¬tutto, che ai sensi dell’arti¬colo 23-bis, comma 8, let¬tera e) of Law 133/2008, 31 December 2010, arrived at Capoli ¬ w and the irregular management of services, namely credit lines that are not provided occurred in previous letters ¬ teeth of said paragraph 8 above, which regulates the ¬ national governing the transitional arrangements, until the reform of services brought about by Article 23-bis ¬ come into full swing in the area. It is worth noting in this re ¬ look, and among the inter ¬ winds of change that the legislature approved last hour, with the launch of the DL 225/2010 (Order one thousand extensions), the predetermined deadline of 31 December to ¬ ¬ October 2010 has been the subject of a limited extension to March 31, 2011, with exclusive reference to simple management irregular institution in the field of local public transport, so that all awards of ser ¬ vices that set non-related sector and within the com ¬ ¬ but 8 e), are in fact expired with the end of last year. Is it necessary that the Government loca ¬ ¬ keep them in mind that at the expiration of 31 December 2010 ¬ to the illegal operations have ceased operation of law, that is - as has the standard - "without need of special deliberazio ¬ ¬ TY managers of the entrusting ', with the result that the contract for their servants ¬ uncle signed between the institution and the person giving affi ¬ operator for the regulation of ports between the parties rap ¬ ¬ de is dropped. The result is, quite simply, that a de ¬ run from 1 January 2011 the contract is not configured as a more appropriate legal basis to justify the provision of benefits ¬ care provided there. But what, in this case, if the local authority was not urge you to bring the public tender to select ¬ lect the new operator of the service on or after 1 January 2011? Action discrete co ¬ ¬ tional Ente public will be, as always, balance and weighed ¬ ciat according to the principles of good administration, fi ¬ no to find the right point of balance between conflicting interests. Divestiture is certainly true that for non-compliance with the terms in question ¬ it has provided the law 244/2007 ¬ impose specific penalties that, while the same Court of Auditors (the first section with ¬ trol of Lombardy, by resolution and then 48/2008/PAR If ¬ ¬ tion control for Pu glia by resolution 100/2009 / PAR) has ¬ notes that the term in question to be considered as ordi ¬ donors and not mandatory. It is true also that the move of ¬ Article 3, paragraph 29, was correctly interpreted ¬ ment as a source of a requirement that the local authority, to begin the process of divestment of holdings ¬ nity members be forbidden, which is not really a fur ¬ later than the statutory period within which the transfer to third deb ba ¬ end. The
lack of a more stringent for disim ¬ pledge of obligations imposed by the legislation under review must not lead Ro pe ¬ local authorities is wrong to underestimate the scope or defer the implementation lightly. The absence of words in defense of the pe ¬ rentori pro ¬ cess of disposal is made solely due mainly ¬ ¬ t need to avoid slashing or opportunities for speculation by private entities, aiming to force a fall in the price of purchasing shares, this thing that could happen if the local body had been found Nante Alie ¬ ¬ in the critical condition of do ¬ ver close the sale within tight deadlines forced, with anguish to avoid delays harbingers of possible liability of directors and / or officials.
For help and advice or information, call: autonomielocali srl tel. 051334146, do info@autonomielocali.eu email or fax the coupon attached to the No 051334146

-
Body Prov.
Office Tel Fax E-mail
Mr Qualification
are interested in receiving more information regarding:

autonolielocali
srl 40123 Bologna-Via Cesare Battisti, 33
- tel. e Fax 051 334146 - e-mail: info@autonomielocali.eu

How Do U Break A Subwoofer In

DEADLINES: INSTRUCTIONS

PUBLIC UTILITIES: INSTRUCTIONS


The redefinition of the governance system of the participation of municipalities is essentially due to two reasons:

1) The management of social impact, or economic, is likely to occupy an increasingly important role in local government because of known changes that society is experiencing as a whole.
This factor, combined with the contemporary awareness of citizens in transforming its role to "users" (ie taxpayers) to customers (ie subject to influence and guide the choices of service provider), means that local premises are exposed to a real cross-fire arising, for example. by the simultaneous presence of the following factors:
- an increase of customers:
- the higher expectations that customers express in terms of quality of service,
- the need to develop services in a manner consistent with the expectations of quality and cost,
- the ability to ensure the conditions (equipment, personnel. resources in the broad sense) to monitor the application;
- the narrowness of the funds available globally and for individual service to those ideals to create and maintain these assumptions,
- the distance (cultural attitude, professionalism, standards) between the management of local authority and the services that help prevent, manage services as they should manage the local authority and vice versa,
- the increasing devolution of functions from the Central Government to Local Authorities, which pushes them to focus still on institutional activities;
2) The copious production of new legislation is difficult to interpret and correlation

rules affecting companies in which ¬ local authorities are multiple and complicated, but with ¬ linked by a common thread, which can only lead to reflections on the future thimbles society. Article. 13, No DL 223/2006, converted into Law 248/2006 (so-called "Bersani Decree"), requires that companies to which all or ¬ I am, wholly or partly owned by government and regional authorities for the production of be ¬ tions equipment and services must work with local constituents or participating or contracting, and can not participate in other companies or institutions located in Italy, having to sell or spin off assets that are not allowed.
Article. 3, c. 27 et seq. of the budget for the year 2008 no 244 / 2 provides that local authorities are not pos ¬ up companies involving activities of production of goods and services that are not strictly necessary for the pursuit of its institutional and directly recruit or maintain equity, including minority, in such companies. The recent art. 23 bis of Law 133/2008, as amended by art. 15, No DL 135/2009, converted to in-Law 166/2009, and its regulation on economic importance of local public services, approved by Presidential Decree 7 settembre2010 No 168, provided generally relies ¬ ment of the local public services by means of competitive proce ¬ re at a public or society to know ¬ public and private joint venture, provided that the partner selection takes place by means competitive procedures to me ¬ public evidence. During the transitional period, are given different deadlines for the termination of credit facilities do not comply with: the management at the date on Aug 22, 2008 ¬ I ¬ in-house no longer be possible until the mind and without any special resolution December 31, 2011 or the deadline specified in the contract of employment provided that by 31 December 2011, the administration of ¬ yield at least 40 per cent of the com ¬ petitive procedures through a public, which have as their object at the same time, the quality of social friction ¬ bution of specific operational tasks related to the management of the service, the service management of economic assigned directly to companies to cease participation in a combination of public and private, and without exception, without any ap ¬ posita decision December 31, 2011 if the race per la selezione del socio non ha avuto ad oggetto, al tempo stesso, la qualità di socio e l’attribuzione di compiti operativi connessi alla gestione del ser¬vizio, ovvero alla scadenza prevista nel contratto di servizio qualora la gara per la selezione del socio abbia avuto ad oggetto, al tempo stesso, la qualità del socio e l’attribuzione di compiti operativi connessi alla gestione del servizio.
Gli affidamenti diretti assentiti alla data del 1º ottobre 2003 a società a partecipazione pubblica già quotate in Borsa a tale data e a quelle controllate ai sensi dell’art. 2359 del Cod. civ., cessano alla scadenza prevista nel contratto di servizio a condizione che la partecipazione pubblica si riduca anche progressivamente, through public procedures or forms of private placement with qualified investors and operators in ¬ dustrial at a height not exceeding 40 percent by June 30, 2013 and not more than 30 per cent by December 31, 2015, without exception, and without otherwise cease need of special resolution, the date on Jun 30, 2013 ¬ GNO or December 31, 2015. The other partici ¬ pation cease not later than the date of 31 December 2010 ¬.
Finally, the law July 30, 2010, No 122 conversion ¬ tion, with amendments, the DL May 31, 2010, No 78, with particular reference to Article. C. 14 32 that prohibits new companies to the municipalities with population of less a 30.000 abitanti e l’obbligo di messa in liquidazione o di cessione delle partecipazioni già in essere entro il 31 dicem¬bre 2011, ad eccezione delle società con partecipa¬zione paritaria ovvero proporzionale al numero di abitanti costituite da più comuni con popolazione complessiva superiore a 30.000 abitanti. I comuni con popolazione compresa tra 30.000 e 50.000 abi¬tanti possono detenere una sola partecipazione con conseguente obbligo di messa in liquidazione ov¬vero cessione delle altre società già costituite entro il 31 dicembre 2011.
Il quadro normativo delineato conduce inevitabil¬mente quasi tutte le amministrazioni locali a fare in questo periodo delle valutazioni strategiche sulla necessità di liquidare le companies or put on the market ¬ part of market shares in their possession.
Planning is therefore very important not only for compliance but also for sal ¬ vaguardia of the municipal assets, which is the ¬ value of the shares, which are rarely found in the actual budget figures show. ¬ que dun should get in a position to pursue the interests of the institution in the best way and also to defend their choices. The values \u200b\u200bat stake are often important as the quality of future management of the services entrusted to the company.
It is appropriate to begin these steps and highlighting all aspects in a logical order to with ¬ siderite.
Analysis ha appunto lo scopo di guidare questa fa¬se preliminare, partendo dal presupposto che si sia già compiuta la ricognizione di tutte le partecipa¬zioni interessate, nonché già adottata la scelta di procedere alla cessione di parte o di tutte le quote. L’esame della fase preliminare alla cessione, peral¬tro, può fornire utili spunti anche alla precedente scelta che l’ente deve fare se cedere le quote o li¬quidare la società.
I Servizi
L’ente locale deve fare una ricognizione dei servizi gestiti dalle società, perché va accertato se eventua¬li servizi di natura diversa possono continuare a convivere.
Si tratta del caso delle cosiddette multi utilities. Non è raro, infatti, that over time the body hauls ¬ entrusted to local public services is the same company that services equipment covered by the above mentioned art. Decree 13 of July 4, 2006, No 223, converted into Law August 4, 2006, No 248 (Bersani Decree). The rule is designed to preserve ¬ Vare competition and the market from the risk of high ¬ ration, ensuring equality of operators when ¬ C are wholly owned or public enterprises that do not play an instrument but an entrepreneurial activity administrative or on behalf of the entity to which they belong.
companies engaged in these activities, in fact, have very tight constraints and make clear that in ¬ compatible performance of activities of other gene ¬ king. To rectify such situations companies in ac ¬ ment with the agency apparently contracting authority, may, in respect of public procedures, transfer activities not permitted to third parties or sliding ¬ porarle, even forming a separate company.
This reorganization should be completed within thirty months after the entry into force of the decree, based on the ro ¬ ovve amended, by January 4, 2010.
But, of course, not always the case, notwithstanding the rule stipulates that contracts for the spin off assets not disposed of or ¬ you lapse on the expiry of the term.

To a great extent the issue has been clarified through wholesale ¬ interpretation by the Constitutional Court with the decision of 1 August 2008, n. 328. This docu ¬ ment has been quite effective in defining the scope of the rule and, more particular ¬ share the definition of "service equipment". The Court noted that these provisions "... define their scope is not in accordance with the legal title under which the companies operate, but in relation to the corporate purpose of the latter" and "... ¬ tion based on the distinction between administrative activities in the form ¬ ca and from private business activities of public entities. One wing of
¬ may be conducted through companies such ¬ leaders, but the conditions of deployment is different. In the first case there is administrative work, of natural ¬ ra final or instrumental, engaged in by corporations acting on behalf of a public administration ¬ am. In the second case there is provision of services to the public (consumers or users), in competition. "
It was thus intended to mean "... separate the two spheres of activity to prevent a person who carries out administrative
, carries on business activities at the same time, benefiting from the privileges of which it can be enjoyed as a public administration" The requirement instrumentality has often been analyzed also by the court adminis ¬ trative. By decision of Cons. State, sec. V, 7 ¬ lu Council 2009, n. 4346, it was clarified that this requirement exists to ¬ "... when the activities that companies have to play is facing the same promoters or other shareholders of the company to perform the support functions of these public administrations, under the laws adminis ¬ trative "and the pursuit of their aims ¬ tional institutions (see also Cons. State, sect. V, 12 June 2009, n. 3766).
Among the first steps, therefore, is the existence of any real ¬ Pussy situations of incom ¬ patibility of its kind in the investee companies. It is clear that in order to conduct fair trade ¬ sions of shares to private parties should first solve these problems ¬ Ste.
Heritage
The local authority must then assess the possibility of separating the management of the service at least since the major durable goods. Moreover, this principle has always been the basic effects of the liberalization of public services should be ¬ and ¬ which also found expression in the Consolidated No 267/2000 (8) and in accordance ¬ tive industry (see, for example, the D. Lgs. May 23, 2000 and Legislative Decree no. 164, 16 March 1999, No. 79 in terms of gas and electricity) . But this can
may have a strategic organizational value, since the separation ¬ tion of assets by operation of the service also allows you to assign more subjects to different parts of the service.
The separation of major durable goods may also be an act of preservation of an important corporate assets created with the public's dollars. The responsibilities of the local


.
There are clear legal responsibilities and policies that continue to remain under the Local Authorities.
1) From the standpoint of civil and administrative law, it should be noted that, if the external company:
- is controlled by a local authority (As a majority shareholder or reference), this has both the duty / power to check how the company is run and managed, and the right to intervene in the meeting to take all necessary measures. Any provision, for example, grants a further element of control because the activity is carried out in a truly effective and timely;
- is owned by a local authority (as a minority shareholder qualified) This has both the duty / power to check how the company is run and managed both the right to propose, at the Meeting, the most appropriate measures. The possible participation to fund any loss or delivery, for example, grants are a further element of control because such activity is carried out in a truly effective and timely;
- is not in any way owned by a local authority, but licensee of a public service in his name, this is guaranteed to the users of both the continuity of service both to the details and costs established in the concession.
The failure of an effective and timely action to control similar responsibility therefore falls within the scope of the Local Authority and, as appropriate, may include some aspects of heavy civil and / or criminal penalties. The
corte dei cassazione ha recentemente stabilito con la sentenza numero 28699 del 21.07.2010 ha stabilito che quasi nessuna azienda a partecipazione pubblica sfugge alle sanzioni del Decreto Legislativo n. 231/01.
In particolare secondo la corte di cassazione “sono esonerati dall’applicazione del decreto legislativo n.231/01 soltanto lo stato, gli enti pubblici territoriali, gli enti che svolgono funzioni di rilievo costituzionale, e gli altri enti pubblici non economici.”

Quindi la natura pubblicistica di un ente è condizione necessaria ma non sufficiente dall’esonero della disciplina “dovendo altresì concorrere la condizione che l’ente medesimo non svolga attività economica”.
To remember the Legislative Decree 231 and that:
On 08.06.2001 was issued in execution of the authority under Article 11 of Law No 29 September 2000 300 - Legislative Decree No 231 entered into force on 4 July, which sought to adapt the national legislation on liability of legal persons to certain international conventions to which Italy has long adhered, such as the Brussels Convention of 26.7.1995 on the protection of European Communities' financial interests, the Convention also signed in Brussels on 26.5.1997 on the fight against corruption involving officials of the European Community or the Member States and the OECD Convention 17 diecembre 1997 on Combating Bribery of Foreign Public Officials in International Business Transactions.
With the decree in question was introduced into the Italian system of administrative liability (attributable largely to criminal liability) against the companies for certain offenses committed in the interest or for the benefit of themselves, by natural persons who are representatives , administration or management of such companies or their organizational units with financial and functional autonomy, as well as natural persons, de facto, the management and control of such companies, as well as individuals under the direction or supervision of one of the aforementioned individuals.
This responsibility is in addition to the natural person who has materially the fact.
The expansion of liability is to be involved in the criminal punishment of certain companies that have benefited from the commission of the offense.
Among the penalties, the most serious measures are representative of such disqualifying bias or revocation of licenses and concessions, the prohibition on contracting with the PA, the prohibition of the exclusion or withdrawal of funding and contributions, a ban on advertising goods and services.

Responsibility provided for in this Decree also in relation to offenses committed abroad, provided these do not proceed to the state of the place where the crime was committed.
regard to the type of offense intended to result in the scheme of administrative responsibility of companies, the decree in its original text, refers to a series of crimes committed in their relationships with the public administration, namely:
- wrongfully grants, loans or other payments from the state or other public body (Article 316-ter);
- fraud against the State or other public body (art.640 paragraph 1, 1 cp)
- aggravated fraud for obtaining grants public (Article 640 - bis)
- computer fraud against the state or other public body (Article 640 - ter)
- corruption of an official act (art. 318 cp)
- for corruption act contrary to official duties (art.319 penal code)
- corruption in judicial proceedings (Article 319 - ter)
- incitement to bribery (art. 322 cp)
- extortion (art. 317 cp)
- embezzlement against the State or other public body (Article 316 - bis)

After Article 6 of the Law No. 23.11.2001 409 entitled "Urgent provisions of the euro" has included in the decree art. 25-bis, which aims to punish the crime of "forgery of money, credit cards and bolllo values." More recently, art. 3 of Legislative Decree 11.4.2002 n. 61, effective from 16.4.2002, under the new company law reform has introduced the new art. 25-ter of the Decree by extending the system of administrative liability of companies, even against so-called corporate crimes, as configured by the Legislative Decree No 61/2002 (false company false company to the detriment of shareholders or creditors, false statement, false reports or communications from the auditors, prevented control, undue return of contributions, illegal distribution of profits and reserves, illegal transactions involving shares or shares of the parent company of creditors in court transactions, fictitious capital, unlawful distribution of corporate assets by the liquidators, unlawful influence on shareholders, insider trading, obstruction of the supervisory functions of public authorities).
2) From a political point of view (that is, according to the perception that the citizen has in his dual role of client and voters), the local authority remains the owner, to all intents and purposes, the service entrusted to third parties. This means that fall on the shoulders of local authorities also those situations that are not relevant from the legal point of view but are still attributable to a 'bad' or 'poor', exercise of powers by whom, those powers must exercise

is the case, for example, connected the birth of problems due to the quality or cost of services provided by the "controlled" and on which the local authorities were not able to exercise in form and in due time, their actions to monitor and control.
In conclusion, the local authority (and, in particular, its directors) which uses a "controlled" for the management of a particular service:
- retain ownership the service itself;
- if not exercising due control action, the legal risk of incurring penalties for civil and / or criminal and the political risks paying a heavy price image.
It becomes important to establish how and by what means the local authorities can and should exercise due control action.


governance and its instruments

• governance: within the company to re ¬ limited liability status may start in different mo ¬ do the powers of the shareholders' meeting and the organization no administrative ¬. This is an important point ¬ little income that must be planned in preparation for of the private (or private partners). Since the administrative or ¬ Gano is collegial type (¬ obvious mind), the other key factor to plan ¬ king is the internal division of powers between the various figures (President, CEO, executive committee); the
• procedures for the appointment of the administrative and control ¬ vo and limits on autonomy
• majorities: constituting a quorum and decision-limitation of power, etc.. Each of these ele ¬ ments should be set according to the configura ¬ company will be undertaken and should be reviewed whenever changes occur;
• the protection of corporate assets: management autonomy to be given to the private entity must not jeopardize the protection and maintenance of immovable heritage ¬ tion that the institution retains ownership through the company;
• the movement of shares: transfer, pre-emption, withdrawal, exclusion, etc. .. There are a number of possible events that have the ability to modify the care ¬ corporate structure and to determine a range of powers over ¬ tion and society
the output of the member / manager: possession of the assets by the private life is related to established expectations of the management of the service. As seen from the recent pre ¬ implementing regulation
art. 23 bis of the DL June 25, 2008, No 112 (9). In the statute should therefore be re ¬ introdur rules adapted to this kind of planned transfer of shares (to be integrated in each case with the shareholders' agreements);
• Investment: often the figure is related to the private investments. The financial aspects related to these operations (confer ¬ ence, sales, divestitures, etc.). Can you be in par ¬ prescribed by the statutes and partly in ¬ stead be regulated through the call for it LOCATING ¬ partner;
• control: control bodies are governed by the law ¬ born, however, the statutes may es ¬ obligations set most evenings protection (certification requirement of the budget, with compulsory ¬ Statutory Auditors are not met even if the limits of the law, etc.).
• Use art. 2449 Civil Code. making it possible under certain conditions to restrict the public body to ¬ the appointment of members of the am ¬ ministers. Although planned for the spa, the dot lace ¬ admits it also estimates by analogy ¬ statutes of limited liability companies (10);
• relations between the acts of the company and measures ¬ ments of the Employer: com ¬ tional regulations, the company's business plans, municipal plans, etc. •
systems of supervision, management of the company and the quality of services;
• the ability to create subsidiaries to delegate part of the activities (making it more difficult to control by the institution);
• l ' adoption of rules of procedure in accordance with Legislative Decree no. June 8, 2001, No 231 relating to the regulation of administrative responsibility of legal persons.
• Shareholders' agreements are agreements outside of the gene ¬ Rato social bond with the purchase or subscribe for a share of the capital. Serve to re ¬ golare among its members to exercise their rights. • This contract will
¬ between members are placed in a subordinate position to ¬ the existence of social constraints, from which I draw ¬ no origin as non-standard contracts are governed by the rules on contracts and obligations (Book IV of the Civil Code) and take effect only between the parties .
• The provision of input to private shareholders in ¬ TY public members must be accompanied by refinement of appropriate arrangements between partners in order to in ¬ crease or maintain control of the public portion. While the company public spaces should normally be within the common interests of the institution to which they belong, with the expansion of capital to the private interests represented in the undertaking are diversified and partly diventano contrastanti.
• Per conservare idonei poteri in mano pubblica, quindi, vanno previsti almeno due distinti patti:
• quelli conclusi esclusivamente dai soci pubbli¬ci;
• quelli tra tutti i soci (pubblici e privati).
• Le principali fattispecie di patti attinenti al caso delle società pubbliche sono le seguenti:
• il sindacato di voto, con cui i soci si impegnano ad esercitare il diritto di voto in assemblea in modo concertato;
• il sindacato di blocco: che limita i diritti di tra¬sferimento delle quote possedute.

Un moderno sistema di controllo di gestione al fine di:

1. definizione delle variabili da tenere sotto controllo e delle relative modalità procedurali;
2. definizione degli strumenti operativi di supporto al Servizio partecipate necessari alla sviluppo delle attività;
3. impostazione del sistema di controllo e definizione delle eventuali modifiche organizzative interne e di raccordo con la singola partecipata, necessarie all’introduzione e/o all’implementazione del sistema di controllo.

1. Creazione di un “cruscotto” per ciascuna partecipata, in grado di sintetizzare Io stato dell’azienda ed il progressivo raggiungimento degli obiettivi programmati, realizzando così un sistema di costante monitoraggio della situazione del sistema;
2. Definizioni degli indici significativi di controllo for the various activities;
3. Finding ways and means of internal communication;
4. Implementation and monitoring of trial results;




a) Financial statements and budget analysis;
b) Budget balances and variance analysis;
c) Consolidation of data for areas of interest;
d) Consolidated Budget;
e) Financial statements of consolidated operations;
f) Drafting Procedures Manual Control and Consolidation,
g) Assistance in choosing and implementing any software

N. Documents work performed for the Body Benefits Products
1) Definition of the methods of implementation Manual control of the management control of investee Improving information flows to support decisions regarding the investee companies
2) Setting up a reporting system
3) Realization of the control system of the "enlarged Community" Report on the investees

1) defining the objectives, resources and services procedures;
2) Development of operational tools needed to participate in the service development activities;


N. Documents work performed for the Body Benefits Products
1) Building or in the case of existence of the analysis procedures of the service organization owned Proposals e di nuove procedure Miglioramento gestione società partecipate







• CHI DEVE FARE CHE COSA
• Ai sensi dell’art. 42 c. 2 lett. e) del Tuel è attribuita al Consiglio comunale la competenza in materia di partecipazione dell’ente locale a società di capitali. La procedura di cessione totale o parziale delle quote deve prendere necessariamente avvio da un provvedimento consiliare, che dovrà adeguatamente motivare le scelte in relazione al perseguimento degli interessi pubblici rappresentati dai bisogni della collettività amministrata, faro che deve guida¬re l’azione amministrativa nel suo complesso. Tale principio si traduce nella necessità evidence public as a means to find the best agent to meet market needs between ¬ transparency and impartiality required by Article. 97 of the Constitution. The same national legislation, but in ¬ tery public accounting requires the use of bankruptcy procedures for each pro ¬ contractual activity of public administration, by limiting in some exceptional circumstances that the possibility of direct custody.
• The legislature in imposing the public evidence pre ¬ supposes that it is attractive to the equity market, in which case the sale can be relatively simple to set up.
• Otherwise, if companies that perform ser ¬ vices unprofitable, there is a real danger that the race should be empty. In this case you will need to pro ¬ surrender with the liquidation of the company, with all the problems concerning manpower, resources and Risor ¬ if resulting therefrom.
An important point is to clarify who is the subject that the public tender for the purchase of shares and for
asset management. On this there is no doubt if it is proposed to enter into society without a partner ¬ through to an increase in the capital of the call can also be published by the company. The capital increase is a useful mode when you provide new investments. The company, having the necessary knowledge, however, can adequately deal with the technical re ¬ garding the management of activities to be provided in the notice.
But when, as frequently happens, the municipality intends to recover the value of shares held in the im ¬ mobilized (and help your budget), then it is identical to that published when securities are pub ¬ a contract to dispose of part or all shares held. CONCLUSIONS


institutions must put their hand subsidiaries and must do so not only because it provides but because the legislation had become indispensable for careful management of resources. It means not putting their hands bound in a performance, but to give body to a location that has a soul best companies and management that aims to define strategic plans for the sale or development, management and control systems similar to, practically everything that is now commonly under the name of the government subsidiaries.