Open Data in Italy: public data that we have around?
Friday, December 31, 2010
Phobia Of Stomach Flu
Open Data in Italy: public data that we have around? Andrea
Open Data in Italy: public data that we have around?
Open Data in Italy: public data that we have around?
Wednesday, December 22, 2010
Sunday, December 19, 2010
Wards Ap Biology Lab 4
Giveaway: Winners! One year
I am happy to announce the names of two winners of the first giveaway Christmas Shop Bubamara ...
not before, however, for having once again thank everyone who participated! I thank those of you who chose to participate in choosing the channel on Facebook, but especially thank all those who commented on the post on the stroller ... I read all the comments with interest and pleasure, with a smile!
Well, let's go to the winners are ...
... TA-DA!
CHRISTIAN APPLE (mei tai with head plate)
L OREDANA CORAL (baby sling ring)
call the two lucky in contact me at bottegabubamara@gmail.com to communicate their address, so the prizes can be shipped as soon as possible!
Thanks again to everyone who participated, I hope to organize a new As giveaway before! Meanwhile ... Stay tuned! ^ _ ^
Merry Christmas to all and good babywearing!
Saturday, December 18, 2010
Indian Clothing Stores Toronto
MANAGEMENT participation of the local and the consolidated financial
MANAGEMENT COMPANIES 'participation of the local and the consolidated financial
by 31.12.2010 the advice of local authorities should make the recognition of its subsidiaries to see if there are prerequisites for their maintenance, in If not you must start the process for the sale of the units or shares, or the liquidation of the company pursuant to art. 3 paragraphs 28 and 29 of Act 244 of 2007 (Budget 2008).
must take this constraint as an opportunity for a different legislative management of the subsidiaries of the local authority.
The different management of the subsidiaries has to do with: Knowledge of the structure
Overview Purpose social
Normative References
Compensation Composition
corporate bodies corporate
Staff Assignments external
Purchases from associated companies
Other
knowledge events and Expires
Event Management Corporate
Schedule
Reporting
attendance fees
knowledge of economic, financial, capital of the subsidiaries
Income statement and balance sheet items PEG
Designed
Purchases
Attachments
Consolidated
knowledge of the dashboard management subsidiaries
Request data to the financial statements every three months
Consolidate the individual companies, groups, and the entity attraverso un unico e riclassificato bilancio
Gestione degli indicatori (ROE – ROI etc…)
Gestione degli indicatori di qualità
Controllo della efficacia e dell’efficienza dell’azione aziendale
Budget e scostamenti periodici
Rispondenza del servizio alle esigenze della cittadinanza e all’obiettivo del servizio
Uno strumento essenziale per la gestione delle partecipate è il consolidamento dei dati amministrativi e gestionali.
Nell’ultimo decennio, all’incirca, la massiccia esternalizzazione di servizi e fun¬zioni da parte degli enti locali ha determinato la formazione di vere e proprie hol¬ding, with a proliferation of subjects in the head, however, partially or to ¬ so, to those organizations, though distinct in their economic and legal subjectivity.
Beyond these issues, certainly relevant to the local chief are also obligations relating to its public nature, as such, subject to those provided by public finance, and in particular the Stability Pact.
Decentralisation took place at group level has brought out of the budget of the institution, a document crucial to the definition of financial balance between revenue and expenditure fi ¬ tions, relevant to the stability pact, a number of finan ¬ cial movements that consequently, those elusive terms in the same, on the other hand, the pro ¬ proliferation of autonomous subjects in both legal and economic sense, each with its own budget does not allow a more substantive vision of reality which belongs to the parent entity, both financially and economically and balance sheet, an applicant for ¬ give a unitary representation, which summarizes in a systematic way, the many existing partial reality.
diversity, both in financial terms the budget drawn up by the parent, like the same statement and account of equity is to include only a part of operations in any way related to the activity carried out by the same globalmen ¬ you, not including quelle effettuate dai soggetti parteci¬pati, che possono condurre alla nascita di passività occulte, da porsi poi a carico del¬la collettività.
Lo strumento atto ad evitare ciò, costituito appunto dal bilancio consolidato, non ha sinora conosciuto, nell’ambito pubblicistico, a differenza di quello civilistico, un utilizzo sistematico, né una particolare attenzione da parte del legislatore e degli organi istituzionali, anche se, ultimamente, si è andata accentuando l’attenzione volta al recepimento di tale strumento tra le modalità rappresentative dei gruppi lo¬cali.
In questo senso anche la Magistratura contabile, secondo un percorso comunque consolidato, ha da ultimo sostenuto, nella deliberazione No 14/2010 Section re ¬ gional control for Piedmont, indispensability of a consolidation of accounts at the level of holding local still, in the resolution section of the autonomy of June 30, 2010, No 14 on the survey on the phenomenon of investments in companies and other organizations by provinces and municipalities, the Judges of the Court emphasized that, as repeatedly requested by them, in the Code of auto ¬ economies is no requirement for the consolidated financial statements in terms of economic competence.
The first normative references to consolidated financial statements have taken place in our civil order in ¬ tion, where the Law of 7 June 1974 n. 216, all’art. 3, at¬tribuiva alla Consob il potere di prescrivere la redazione di bilanci di gruppo per le società quotate.
Soltanto con il D.Lgs. 9 aprile 1991, n. 127, attuativo della VII Direttiva Cee, l’u¬tilizzo ditale strumento ha conosciuto tuttavia una maggior diffusione, ivi indican¬dosi, a mezzo dell’art. 25, i soggetti obbligati in proposito, mentre il successivo art. 27 ne stabiliva i vari casi di esonero .
Debbono comunque essere escluse dal consolidamento quelle imprese la cui attività` presenti delle caratteristiche talmente disomogenee con le altre da rendere non ve¬ritiera e corretta la rappresentazione della situazione finanziaria, economica e patri¬moniale dell’intero gruppo.
Erano previsti poi, già inizialmente, casi di esclusioni facoltative, sia dovuti alla loro irrilevanza a fini informativi sia per particolari situazioni, come nel caso in cui una controllata fosse soggetta a procedure concorsuali, oppure fosse posseduta soltanto temporaneamente, sia, infine, allorché non fosse possibile attingere conveniente¬mente le informazioni necessarie per procedere al consolidamento (art. 28, c. 2).
Le fonti normative nel Tuel
A fronte di un quadro normativo iniziatosi nell’ambito civilistico, anche il D.Lgs. 18 agosto 2000, n. 267 - il Tuel - ha riservato talune disposizioni in merito, seppur di carattere soltanto dispositivo e non imperativo, quali:
— l’art. 152 dello stesso, laddove si prevede, al c. 2, che il regolamento di conta¬bilità assicuri, in generale, la conoscenza dei risultati globali delle gestioni relative ad enti e organismi costituiti per l’esercizio di funzioni e servizi;
— l’art. 172 successivo, che, al c. 1, lett. b), include, tra gli allegati al bilancio di previsione, le risultanze dei rendiconti o conti consolidati delle unioni di comuni, aziende speciali, consorzi, istituzioni e societàdi capitali, costituite per l’esercizio di servizi pubblici, relativamente al penultimo esercizio antecedente a quello cui si riferisce il preventivo stesso;
— l’art. 230 ancora successivo, che, al c. 6, prevede la possibilità che il regolamen¬to di contabilità dell’ente possa prevedere la redazione di un conto consolidato - sep¬pur in termini soltanto patrimoniali - relativamente alle attività interne ed esterne. A parte, pertanto, la disposizione normativa del citato art. 172 del Tuel, questo ri¬manda ogni rappresentazione di tipo consolidato all’autonomia regolamentare del¬l’ente, che può comunque integrare, in tal modo, quella richiesta dal dettato norma¬tivo medesimo.
Come già accennato inizialmente, nella già citata deliberazione della Corte dei conti n. 14/Aut/2010, i Giudici hanno ricordato come nel nuovo Codice delle autonomie - a differenza del Tuel - il bilancio statements, prepared in terms of eco ¬ nomic competence will no longer be the subject of mere possibility, but a clear obligation in place by legislation, the local authority.
The consolidated financial statements in terms of economic capital involves the consideration of the principles and methods of consolidation, in addition to defining the scope of consolidation itself. The latter is represented by companies whose financial statements, in terms of economic and financial, must be considered in drafting it.
apply to this end the positions referred to in Article .26 Decree No. 127/1991 and for local authorities arise from this point of view, the additional, specific issues.
It is however provided an indication of additional information to be included in the notes accompanying the balance sheet and income statement. In this regard, there is, in fact, the opportunity to have further informed that ¬ is, being the individual companies to lose all its explicit reference to, sing ¬ budget.
The consolidation, as indicated in Art. 31 of the said Legislative Decree no. 127/1991, are still in line with those of accountancy, providing that every consular post ¬ date, both in terms of equity relating to that statement, it appears, in general, equal to the sum of those emerging from similar correlative of financial statements budgets of the subjects included in the consolidation thereof.
This consolidation operation in any case requires the elimination of certain bit of ste ¬ antithetical value within the group: a reconciliation to only one of all those belonging to this, means, in fact, the preservation of only rap ¬ ports established with third parties, involving at the same time, extinction, to confusion, that between the various actors in them. This happens to
- mutual receivables and payables between the parties included in the consolidation, which cancel out in terms of assets, assuming no value in terms of consolidated - Income and Expenditure incurred between the same parties, which, representing the period of economic components of opposite sign for each of these are intended to offset in the consolidated income statement, which also have zero effect on the homonymous result;
the investments held by the parent company in the capital of the subjects included in the consolidation, which, being placed representative of the net ¬ que sti, are intended to elide following the determination of a single net with ¬ solid, unless the emergence of positive or negative with respect to its value accounting, referred to below.
As for the methods of consolidation, the Legislative Decree no. 127/1991, integrated with the accounting interni e internazionali, consente l’individuazione di tre metodo¬logie contabili per il consolidamento dei bilanci dei soggetti appartenenti a un grup¬po :
— il metodo integrale;
— il metodo proporzionale;
— il metodo del patrimonio netto.
Quest’ultimo non rappresenta, in realtà, un vero e proprio metodo di consolidamen¬to, non giungendo all’unificazione dei vari bilanci e alla conseguente eliminazione delle partecipazioni, ma limitandosi alla valutazione di queste ultime, che perman¬gono nel patrimonio del soggetto capogruppo, ad un valore corrispondente, in ter¬mini proporzionali, a quello assunto dal netto della partecipata medesima.
Quanto ai criteri full or proportional consolidation, the existence of en ¬ trambi requires - which essentially always the case sought - that the subject ¬ jet parent does not have all of the equity participation of the subjects participated ¬ you, becoming otherwise the two methods coincide with each other.
The presence, in fact, interests of third parties, the applicant usually involves the re ¬ over two possible, different consolidation procedures:
- the sole consideration of accounting items of the financial statements of them ¬ Mitat Part refers to the percentage of ownership the parent entity, not including the remainder. It would be to implement, thereby, a division of the virtua ¬ economic values \u200b\u200band assets at each actor involved, attributing them to the parent company in proportion to the share owned by them, while the remaining minority interests, would be entirely foreign to the consolidation same ¬ know (the proportional consolidation method, implementing proprietary theo ¬ ry);
- inclusion in the consolidation is also part of the minority, that would be ver ¬ thus regarded as an integral, though distinct, group I ¬ Desimir (full consolidation method, under the entity theory) . This last method involves a distinction in the consolidated net income, with special evi ¬ denziazione than that of minority, like profits due to this and total elimination of transactions taking place within the same group. In this regard, both internal and international accounting standards - including the Accounting Standard No 4 - still prefer to use the procedure of consolidation, which is then used to represent that fact to ¬.
The consolidated financial statements in the local holding company presents some additional problems, mainly arising from the diversity of subjects inclu ¬ ders in the consolidation, which often adopt different accounting, together with assessment criteria in mind ¬ balance sheet items is also different from ¬ adopt those results dall’ente locale capogruppo.
A differenza dell’ambito civilistico, infatti, nel quale si tratta di soggetti strutturati esclusivamente sui modelli societari, normalmente di capitali, nelle holding locali si ritrovano, accanto a questi, anche aziende speciali, fondazioni e associazioni da essi costituite o partecipate.
La riconduzione ad unitarietà di tali differenti realtà genera pertanto delle problema¬tiche peculiari, in
relazione alla difformità sia degli schemi contabili utilizzati sia degli stessi criteri di valutazione. A tal proposito, il citato Principio contabile n. 4 intende privilegiare l’adozione dei criteri valutativi prevalentemente adottati dalle società partecipate, di tipo civil law, rather than those proposed by Legislative Decree no. 267/2000. However, there remain
of operational difficulties, linked to the already mentioned presence of more non-structured according to the corporate model, while the pre ¬ without assets are sometimes not reproducible certainly makes it more difficult to achieve a consistent evaluation.
In the aforementioned decision of the Court of Auditors No 14/Aut/2010 also the Magi ¬ layers of accountants have also drawn attention to the need to adopt a single chart of accounts for the subsidiaries and parent entities, in order to uni ¬ form the content of the correspondence the related balance sheet items.
Overcoming these problems in a uniform manner, in the light of the appropriate principles, generally accepted, however, may allow the execution of this instrument, failing which, otherwise, a fragmentation of information, insufficient to represent the reality of the entire local group in its actual balances and eviden ¬ ziandola, however, in only partial.
The preparation of consolidated financial statements requires the unification of both the income ¬ chemical that of the balance sheets of the subjects included in the relative ¬ is first determining the aggregate total value resulting from the sum of the individual and the parent subject ¬ jet others considered, and proceeding then the determination of the consolidated real, minus the ones to be eliminated according to the principles of consolidation.
On the other hand, the character is not yet mandatory in the consolidated balance sheet may allow, at first, his only reference to entities structured as a company, perhaps limited only to equity investments to further charac ¬ tere totalitarian. The Judiciary
book, moreover, as already mentioned, has had the opportunity to comment on: the Regional Chamber of Control for Piedmont, already there ¬ tata Resolution No 14/2010, compared to a specific request for an opinion in this sen ¬ I, clarified that at present there no obligation to represent by means of a consolidated balance sheet - not yet regulated - the overall situation of the local group, it does not, therefore, a unitary configuration of the relation ¬ tive debt, even in light of new structural parameters deficitarietà into force in 2010 .
This is, however, a particularly important aspect, which the editorial ¬ it may make disclosure of the consolidated financial statements should be considered essential, but also by the courts have pointed out the validity of this instrument for the rap ¬ presentation of economic, financial and patrimonial the entire local group.
the judges themselves, in this regard, they have reiterated the need for continuous monitoring of the individuals involved, via an action of management and supervision of their activities and also to remember the presence in Tuel, a body of provisions ¬ tions which refer to a representation of the consolidated still be put in place by 'parent entities, including that of the parties involved-you, to what you can now add your thoughts on mandatory that the consolidated financial statements will be to take into perspective.
The outsourcing of functions and services locally, by these entities, has also determined the effects on compliance with the Stability Pact, in respect of which become irrilevanti una moltitudine di movimentazioni finanziarie che, escluse dal bilancio finanziario dell’ente capogruppo, rientrano esclusivamente nel¬l’alveo dei bilanci economici dei soggetti partecipati.
A tal proposito, l’art. 19, c. 1, del D. L. 1º luglio 2009, n. 78, convertito, con mo¬dificazioni, dalla legge 3 agosto 2009, n. 102, aveva previsto l’emanazione, a mezzo di un apposito decreto attuativo, delle modalità e della modulistica per l’assogget¬tamento delle societa` partecipate dagli enti locali al patto di stabilità medesimo. Suc¬cessivamente, l’art. 15, c. 1, lett. f), del D. L. 25 settembre 2009, n. 135, a sua volta convertito con modificazioni dalla Law of 20 November 2009, No 166, was limited to only those procedures in-house foster local public services, of which the ¬ art. 23a of the DL June 25, 2008, No 112, as well as by the Law of 6 August 2008, No 133, conversion of the same, and smi
The implementing regulation of the latter - the Presidential Decree No 7 September 2010 168 - confirmed, art. 5, which are subject to the Stability Pact's foster in-house by local public services, under the Code. 3) and 4) of article. 23 a thereof.
awarding institution may only be assigned a supervisory role in this regard, while the detailed rules on the forms will be defined within the attuazione delle dispo¬sizioni di cui all’art. 2, c. 2, lett. h), della giàcitata legge n. 42/2009, in materia di bilancio consolidato.
I dati emergenti da questo, redatto in termini economico -patrimoniali, si riferiscono tuttavia, per loro natura, alla competenza economica, diversamente, pertanto, da quelli rilevanti per il patto di stabilità, calcolati invece sulla base della loro compe¬tenza finanziaria.
La traduzione dei primi nei secondi implicherebbe pertanto una riconciliazione op¬posta a quella prevista nel prospetto di conciliazione; ciò, tuttavia, limitatamente a quelli ritraibili dal conto economico consolidato, che potrebbero essere tradotti in entrate e spese correnti dell’ente capogruppo.
The data emerging from the consolidated balance sheet, foreign economic management ¬ AC current, rather represent the values \u200b\u200bof stock and not flow and is therefore not pos ¬ is, in itself, make it possible to portray those of related movements: what sareb be ¬ only possible by providing additional data related to these, emerging from the consolidated cash flow statement, which is one of the supplementary information accompanying the consolidated financial statements the same. CONCLUSIONS
The Council of Ministers approved a legislative decree is in the knowledge that the harmonization of accounting and financial statements of entities is essential to meet the needs informative connesse all’attuazione del federalismo fiscale
In questo decreto è fra l’altro previsto che i bilanci delle regioni e degli enti locali dovranno essere redatti secondo regole contabili uniformi che prevedono fra l’altro l’adozione , accanto al sistema di contabilità finanziaria in uso presso gli enti, della contabilità economica – patrimoniale e che le amministrazioni che detengono quote e partecipazioni in aziende e società dovranno consolidare i propri conti con quelli delle partecipate e il Bilancio di gruppo dovrà essere redatto entro il 30 giugno.
Speriamo sia la volta buona . 
MANAGEMENT COMPANIES 'participation of the local and the consolidated financial
by 31.12.2010 the advice of local authorities should make the recognition of its subsidiaries to see if there are prerequisites for their maintenance, in If not you must start the process for the sale of the units or shares, or the liquidation of the company pursuant to art. 3 paragraphs 28 and 29 of Act 244 of 2007 (Budget 2008).
must take this constraint as an opportunity for a different legislative management of the subsidiaries of the local authority.
The different management of the subsidiaries has to do with: Knowledge of the structure
Overview Purpose social
Normative References
Compensation Composition
corporate bodies corporate
Staff Assignments external
Purchases from associated companies
Other
knowledge events and Expires
Event Management Corporate
Schedule
Reporting
attendance fees
knowledge of economic, financial, capital of the subsidiaries
Income statement and balance sheet items PEG
Designed
Purchases
Attachments
Consolidated
knowledge of the dashboard management subsidiaries
Request data to the financial statements every three months
Consolidate the individual companies, groups, and the entity attraverso un unico e riclassificato bilancio
Gestione degli indicatori (ROE – ROI etc…)
Gestione degli indicatori di qualità
Controllo della efficacia e dell’efficienza dell’azione aziendale
Budget e scostamenti periodici
Rispondenza del servizio alle esigenze della cittadinanza e all’obiettivo del servizio
Uno strumento essenziale per la gestione delle partecipate è il consolidamento dei dati amministrativi e gestionali.
Nell’ultimo decennio, all’incirca, la massiccia esternalizzazione di servizi e fun¬zioni da parte degli enti locali ha determinato la formazione di vere e proprie hol¬ding, with a proliferation of subjects in the head, however, partially or to ¬ so, to those organizations, though distinct in their economic and legal subjectivity.
Beyond these issues, certainly relevant to the local chief are also obligations relating to its public nature, as such, subject to those provided by public finance, and in particular the Stability Pact.
Decentralisation took place at group level has brought out of the budget of the institution, a document crucial to the definition of financial balance between revenue and expenditure fi ¬ tions, relevant to the stability pact, a number of finan ¬ cial movements that consequently, those elusive terms in the same, on the other hand, the pro ¬ proliferation of autonomous subjects in both legal and economic sense, each with its own budget does not allow a more substantive vision of reality which belongs to the parent entity, both financially and economically and balance sheet, an applicant for ¬ give a unitary representation, which summarizes in a systematic way, the many existing partial reality.
diversity, both in financial terms the budget drawn up by the parent, like the same statement and account of equity is to include only a part of operations in any way related to the activity carried out by the same globalmen ¬ you, not including quelle effettuate dai soggetti parteci¬pati, che possono condurre alla nascita di passività occulte, da porsi poi a carico del¬la collettività.
Lo strumento atto ad evitare ciò, costituito appunto dal bilancio consolidato, non ha sinora conosciuto, nell’ambito pubblicistico, a differenza di quello civilistico, un utilizzo sistematico, né una particolare attenzione da parte del legislatore e degli organi istituzionali, anche se, ultimamente, si è andata accentuando l’attenzione volta al recepimento di tale strumento tra le modalità rappresentative dei gruppi lo¬cali.
In questo senso anche la Magistratura contabile, secondo un percorso comunque consolidato, ha da ultimo sostenuto, nella deliberazione No 14/2010 Section re ¬ gional control for Piedmont, indispensability of a consolidation of accounts at the level of holding local still, in the resolution section of the autonomy of June 30, 2010, No 14 on the survey on the phenomenon of investments in companies and other organizations by provinces and municipalities, the Judges of the Court emphasized that, as repeatedly requested by them, in the Code of auto ¬ economies is no requirement for the consolidated financial statements in terms of economic competence.
The first normative references to consolidated financial statements have taken place in our civil order in ¬ tion, where the Law of 7 June 1974 n. 216, all’art. 3, at¬tribuiva alla Consob il potere di prescrivere la redazione di bilanci di gruppo per le società quotate.
Soltanto con il D.Lgs. 9 aprile 1991, n. 127, attuativo della VII Direttiva Cee, l’u¬tilizzo ditale strumento ha conosciuto tuttavia una maggior diffusione, ivi indican¬dosi, a mezzo dell’art. 25, i soggetti obbligati in proposito, mentre il successivo art. 27 ne stabiliva i vari casi di esonero .
Debbono comunque essere escluse dal consolidamento quelle imprese la cui attività` presenti delle caratteristiche talmente disomogenee con le altre da rendere non ve¬ritiera e corretta la rappresentazione della situazione finanziaria, economica e patri¬moniale dell’intero gruppo.
Erano previsti poi, già inizialmente, casi di esclusioni facoltative, sia dovuti alla loro irrilevanza a fini informativi sia per particolari situazioni, come nel caso in cui una controllata fosse soggetta a procedure concorsuali, oppure fosse posseduta soltanto temporaneamente, sia, infine, allorché non fosse possibile attingere conveniente¬mente le informazioni necessarie per procedere al consolidamento (art. 28, c. 2).
Le fonti normative nel Tuel
A fronte di un quadro normativo iniziatosi nell’ambito civilistico, anche il D.Lgs. 18 agosto 2000, n. 267 - il Tuel - ha riservato talune disposizioni in merito, seppur di carattere soltanto dispositivo e non imperativo, quali:
— l’art. 152 dello stesso, laddove si prevede, al c. 2, che il regolamento di conta¬bilità assicuri, in generale, la conoscenza dei risultati globali delle gestioni relative ad enti e organismi costituiti per l’esercizio di funzioni e servizi;
— l’art. 172 successivo, che, al c. 1, lett. b), include, tra gli allegati al bilancio di previsione, le risultanze dei rendiconti o conti consolidati delle unioni di comuni, aziende speciali, consorzi, istituzioni e societàdi capitali, costituite per l’esercizio di servizi pubblici, relativamente al penultimo esercizio antecedente a quello cui si riferisce il preventivo stesso;
— l’art. 230 ancora successivo, che, al c. 6, prevede la possibilità che il regolamen¬to di contabilità dell’ente possa prevedere la redazione di un conto consolidato - sep¬pur in termini soltanto patrimoniali - relativamente alle attività interne ed esterne. A parte, pertanto, la disposizione normativa del citato art. 172 del Tuel, questo ri¬manda ogni rappresentazione di tipo consolidato all’autonomia regolamentare del¬l’ente, che può comunque integrare, in tal modo, quella richiesta dal dettato norma¬tivo medesimo.
Come già accennato inizialmente, nella già citata deliberazione della Corte dei conti n. 14/Aut/2010, i Giudici hanno ricordato come nel nuovo Codice delle autonomie - a differenza del Tuel - il bilancio statements, prepared in terms of eco ¬ nomic competence will no longer be the subject of mere possibility, but a clear obligation in place by legislation, the local authority.
The consolidated financial statements in terms of economic capital involves the consideration of the principles and methods of consolidation, in addition to defining the scope of consolidation itself. The latter is represented by companies whose financial statements, in terms of economic and financial, must be considered in drafting it.
apply to this end the positions referred to in Article .26 Decree No. 127/1991 and for local authorities arise from this point of view, the additional, specific issues.
It is however provided an indication of additional information to be included in the notes accompanying the balance sheet and income statement. In this regard, there is, in fact, the opportunity to have further informed that ¬ is, being the individual companies to lose all its explicit reference to, sing ¬ budget.
The consolidation, as indicated in Art. 31 of the said Legislative Decree no. 127/1991, are still in line with those of accountancy, providing that every consular post ¬ date, both in terms of equity relating to that statement, it appears, in general, equal to the sum of those emerging from similar correlative of financial statements budgets of the subjects included in the consolidation thereof.
This consolidation operation in any case requires the elimination of certain bit of ste ¬ antithetical value within the group: a reconciliation to only one of all those belonging to this, means, in fact, the preservation of only rap ¬ ports established with third parties, involving at the same time, extinction, to confusion, that between the various actors in them. This happens to
- mutual receivables and payables between the parties included in the consolidation, which cancel out in terms of assets, assuming no value in terms of consolidated - Income and Expenditure incurred between the same parties, which, representing the period of economic components of opposite sign for each of these are intended to offset in the consolidated income statement, which also have zero effect on the homonymous result;
the investments held by the parent company in the capital of the subjects included in the consolidation, which, being placed representative of the net ¬ que sti, are intended to elide following the determination of a single net with ¬ solid, unless the emergence of positive or negative with respect to its value accounting, referred to below.
As for the methods of consolidation, the Legislative Decree no. 127/1991, integrated with the accounting interni e internazionali, consente l’individuazione di tre metodo¬logie contabili per il consolidamento dei bilanci dei soggetti appartenenti a un grup¬po :
— il metodo integrale;
— il metodo proporzionale;
— il metodo del patrimonio netto.
Quest’ultimo non rappresenta, in realtà, un vero e proprio metodo di consolidamen¬to, non giungendo all’unificazione dei vari bilanci e alla conseguente eliminazione delle partecipazioni, ma limitandosi alla valutazione di queste ultime, che perman¬gono nel patrimonio del soggetto capogruppo, ad un valore corrispondente, in ter¬mini proporzionali, a quello assunto dal netto della partecipata medesima.
Quanto ai criteri full or proportional consolidation, the existence of en ¬ trambi requires - which essentially always the case sought - that the subject ¬ jet parent does not have all of the equity participation of the subjects participated ¬ you, becoming otherwise the two methods coincide with each other.
The presence, in fact, interests of third parties, the applicant usually involves the re ¬ over two possible, different consolidation procedures:
- the sole consideration of accounting items of the financial statements of them ¬ Mitat Part refers to the percentage of ownership the parent entity, not including the remainder. It would be to implement, thereby, a division of the virtua ¬ economic values \u200b\u200band assets at each actor involved, attributing them to the parent company in proportion to the share owned by them, while the remaining minority interests, would be entirely foreign to the consolidation same ¬ know (the proportional consolidation method, implementing proprietary theo ¬ ry);
- inclusion in the consolidation is also part of the minority, that would be ver ¬ thus regarded as an integral, though distinct, group I ¬ Desimir (full consolidation method, under the entity theory) . This last method involves a distinction in the consolidated net income, with special evi ¬ denziazione than that of minority, like profits due to this and total elimination of transactions taking place within the same group. In this regard, both internal and international accounting standards - including the Accounting Standard No 4 - still prefer to use the procedure of consolidation, which is then used to represent that fact to ¬.
The consolidated financial statements in the local holding company presents some additional problems, mainly arising from the diversity of subjects inclu ¬ ders in the consolidation, which often adopt different accounting, together with assessment criteria in mind ¬ balance sheet items is also different from ¬ adopt those results dall’ente locale capogruppo.
A differenza dell’ambito civilistico, infatti, nel quale si tratta di soggetti strutturati esclusivamente sui modelli societari, normalmente di capitali, nelle holding locali si ritrovano, accanto a questi, anche aziende speciali, fondazioni e associazioni da essi costituite o partecipate.
La riconduzione ad unitarietà di tali differenti realtà genera pertanto delle problema¬tiche peculiari, in
relazione alla difformità sia degli schemi contabili utilizzati sia degli stessi criteri di valutazione. A tal proposito, il citato Principio contabile n. 4 intende privilegiare l’adozione dei criteri valutativi prevalentemente adottati dalle società partecipate, di tipo civil law, rather than those proposed by Legislative Decree no. 267/2000. However, there remain
of operational difficulties, linked to the already mentioned presence of more non-structured according to the corporate model, while the pre ¬ without assets are sometimes not reproducible certainly makes it more difficult to achieve a consistent evaluation.
In the aforementioned decision of the Court of Auditors No 14/Aut/2010 also the Magi ¬ layers of accountants have also drawn attention to the need to adopt a single chart of accounts for the subsidiaries and parent entities, in order to uni ¬ form the content of the correspondence the related balance sheet items.
Overcoming these problems in a uniform manner, in the light of the appropriate principles, generally accepted, however, may allow the execution of this instrument, failing which, otherwise, a fragmentation of information, insufficient to represent the reality of the entire local group in its actual balances and eviden ¬ ziandola, however, in only partial.
The preparation of consolidated financial statements requires the unification of both the income ¬ chemical that of the balance sheets of the subjects included in the relative ¬ is first determining the aggregate total value resulting from the sum of the individual and the parent subject ¬ jet others considered, and proceeding then the determination of the consolidated real, minus the ones to be eliminated according to the principles of consolidation.
On the other hand, the character is not yet mandatory in the consolidated balance sheet may allow, at first, his only reference to entities structured as a company, perhaps limited only to equity investments to further charac ¬ tere totalitarian. The Judiciary
book, moreover, as already mentioned, has had the opportunity to comment on: the Regional Chamber of Control for Piedmont, already there ¬ tata Resolution No 14/2010, compared to a specific request for an opinion in this sen ¬ I, clarified that at present there no obligation to represent by means of a consolidated balance sheet - not yet regulated - the overall situation of the local group, it does not, therefore, a unitary configuration of the relation ¬ tive debt, even in light of new structural parameters deficitarietà into force in 2010 .
This is, however, a particularly important aspect, which the editorial ¬ it may make disclosure of the consolidated financial statements should be considered essential, but also by the courts have pointed out the validity of this instrument for the rap ¬ presentation of economic, financial and patrimonial the entire local group.
the judges themselves, in this regard, they have reiterated the need for continuous monitoring of the individuals involved, via an action of management and supervision of their activities and also to remember the presence in Tuel, a body of provisions ¬ tions which refer to a representation of the consolidated still be put in place by 'parent entities, including that of the parties involved-you, to what you can now add your thoughts on mandatory that the consolidated financial statements will be to take into perspective.
The outsourcing of functions and services locally, by these entities, has also determined the effects on compliance with the Stability Pact, in respect of which become irrilevanti una moltitudine di movimentazioni finanziarie che, escluse dal bilancio finanziario dell’ente capogruppo, rientrano esclusivamente nel¬l’alveo dei bilanci economici dei soggetti partecipati.
A tal proposito, l’art. 19, c. 1, del D. L. 1º luglio 2009, n. 78, convertito, con mo¬dificazioni, dalla legge 3 agosto 2009, n. 102, aveva previsto l’emanazione, a mezzo di un apposito decreto attuativo, delle modalità e della modulistica per l’assogget¬tamento delle societa` partecipate dagli enti locali al patto di stabilità medesimo. Suc¬cessivamente, l’art. 15, c. 1, lett. f), del D. L. 25 settembre 2009, n. 135, a sua volta convertito con modificazioni dalla Law of 20 November 2009, No 166, was limited to only those procedures in-house foster local public services, of which the ¬ art. 23a of the DL June 25, 2008, No 112, as well as by the Law of 6 August 2008, No 133, conversion of the same, and smi
The implementing regulation of the latter - the Presidential Decree No 7 September 2010 168 - confirmed, art. 5, which are subject to the Stability Pact's foster in-house by local public services, under the Code. 3) and 4) of article. 23 a thereof.
awarding institution may only be assigned a supervisory role in this regard, while the detailed rules on the forms will be defined within the attuazione delle dispo¬sizioni di cui all’art. 2, c. 2, lett. h), della giàcitata legge n. 42/2009, in materia di bilancio consolidato.
I dati emergenti da questo, redatto in termini economico -patrimoniali, si riferiscono tuttavia, per loro natura, alla competenza economica, diversamente, pertanto, da quelli rilevanti per il patto di stabilità, calcolati invece sulla base della loro compe¬tenza finanziaria.
La traduzione dei primi nei secondi implicherebbe pertanto una riconciliazione op¬posta a quella prevista nel prospetto di conciliazione; ciò, tuttavia, limitatamente a quelli ritraibili dal conto economico consolidato, che potrebbero essere tradotti in entrate e spese correnti dell’ente capogruppo.
The data emerging from the consolidated balance sheet, foreign economic management ¬ AC current, rather represent the values \u200b\u200bof stock and not flow and is therefore not pos ¬ is, in itself, make it possible to portray those of related movements: what sareb be ¬ only possible by providing additional data related to these, emerging from the consolidated cash flow statement, which is one of the supplementary information accompanying the consolidated financial statements the same. CONCLUSIONS
The Council of Ministers approved a legislative decree is in the knowledge that the harmonization of accounting and financial statements of entities is essential to meet the needs informative connesse all’attuazione del federalismo fiscale
In questo decreto è fra l’altro previsto che i bilanci delle regioni e degli enti locali dovranno essere redatti secondo regole contabili uniformi che prevedono fra l’altro l’adozione , accanto al sistema di contabilità finanziaria in uso presso gli enti, della contabilità economica – patrimoniale e che le amministrazioni che detengono quote e partecipazioni in aziende e società dovranno consolidare i propri conti con quelli delle partecipate e il Bilancio di gruppo dovrà essere redatto entro il 30 giugno.
Speriamo sia la volta buona .
Tuesday, December 14, 2010
Velodyne Impact Vs Polk
babywearing: some reflections
It 's been just over a year since we started using the baby sling, and just over a year since we have chosen to "embrace" (it must be said !) practice the philosophy of bringing small- .
Thirteen months, to be exact, made of close contact with our star, made of cuddles and caresses exchanged without greed, without fear of quell'irrazionale to raise a child within the "flawed", deflected by so much love ...
One year, yes, sometimes challenging, tiring, why bring your child to say, well beyond the strictly physical pick it , contain it, and before each else, I think, welcome .
Bring my daughter approached me more than anything in this dimension of motherhood : taught me to make me safe and warm over'll lap time of gestation intrauterine cavity to become educated me where my baby could resonate in order to grow happy and strong, a creature in harmony with itself and with the world.
Holding I experienced on my body, my daughter, I felt more my own, the nearest thing that helped me a lot in the early days after birth, when I had the impression that care quell'idillio that a baby was not in my heart I had imagined, but a long and hard where the nerves are sometimes put to the test ...
Bring Alessandra helped me to tune into her needs its , crying on his first so inexplicable and no way out for me. ("But why are not born with instruction booklet?" I asked myself)
band The infant carrier , in particular, was a holy hand with the odious colic infant despair that so did my baby , but also with the ' breastfeeding , the beginning, let's face it, it was not all roses ! Even today I remember the endless feedings, the fissures of the first day, the engorgement ... If nothing else, bringing Alex, everything was much more practical and easier to manage.
But the band, which then over time had become mei tai, and then in band ring, we came to the rescue even after the pain came the teeth of the first and the famous "crisis of the eighth month ... I later discovered not to be a myth, anything!
on up through the months went by we got to first steps of our little one, that while he wanted to walk and discover the world alone, then rushed into the arms of mom and dad to find rest and comfort ... Which ally better than a band ring, which, trusted, no matter where you followed the stock market?
... And we got today, that our girl is 14 months and runs, jumps, laughs, dances.
I realized that we take less and less, Miss, because now wants to go out with her legs walking alone, and of course let us choose freely. Of course, when you want to come in tired arm, and then check out of the bag's inseparable best!
I must admit that I feel so much nostalgia every time I open the cupboard and find the elastic band, I think that my baby is growing, which is already not that happy little bundle who was sleeping close to his mother, and then I would go back irrationally for a little 'back in time to relive those moments again ... But, of course, are unique moments!
do not regret anything about my experience as a mother kangaroo, anything, go back I would do the same choices, and recommend it to all expectant mothers to choose to bring their children from the first day of life. Because lead is first and foremost, I believe, an act of love .
I must admit that I feel so much nostalgia every time I open the cupboard and find the elastic band, I think that my baby is growing, which is already not that happy little bundle who was sleeping close to his mother, and then I would go back irrationally for a little 'back in time to relive those moments again ... But, of course, are unique moments!
do not regret anything about my experience as a mother kangaroo, anything, go back I would do the same choices, and recommend it to all expectant mothers to choose to bring their children from the first day of life. Because lead is first and foremost, I believe, an act of love .
 |
| Mamma e Ale nel mei tai, 8 mesi |
Sunday, December 5, 2010
Free Vocab Anwsers For Level E
Bottega Bubamara Band Ring and Door Baby Mei Tai - Christmas Giveaway 2010!
REGULATION
E' con grande emozione che il team di Bottega Bubamara (mamma, papà e la piccola Alessandra) apre il suo primo giveaway ... Il primo di una lunga serie!!
Si avvicina il Natale, e quale maniera migliore di festeggiarlo se non con un bel dono, anzi, due?? Regali utili e belli, da vivere con tutta la famiglia... Perchè portare i piccoli non è un'esperienza riservata alla sola mamma e al bimbo , ma una gioia che anche il papà, i nonni, gli zii e persino i fratellini più grandi possono provare!!
Ma questo giveaway o blog candy che dir si voglia non è solo il nostro personale modo di augurarvi buone feste , è anche e forse prima di tutto un'occasione attraverso la quale promuovere la pratica/filosofia del babywearing . Portare i propri figli, l'abbiamo detto più volte, reca con sè innumerevoli benefici sia dal punto di vista dello sviluppo fisico sia di quello psychological , without neglecting the 'practical aspects ! With the band or mei tai can be done practically everything from spending on domestic work, whereas with the stroller ...
In this regard we would ask : when did you said "Grr ... Damn stroller!" or better on what occasion would you rate this accessory terribly useless, if not annoying and uncomfortable to use?
Respond with a comment this post is also a way to participate in the giveaway! ;)
So, how to participate in the giveaway of Bottega Bubamara? Presto said:
REGULATION
Our blog candy will last 5 to 19 December 2010 and are not provided a but two super gifts :
a comfortable mei tai the first extract and a band practice on the second ring!
Winners will receive their gift at home at no charge (shipping costs are borne by Bottega Bubamara).
To enter the giveaway you have available two ways :
1) Become a fan page on facebook Bubamara Workshop (Bottega Bubamara ) clicking "I like" e condividere il link a questo post ( chi è già fan dovrà invece seguire il metodo 2 );
2) Lasciare un commento a questo post ;
Alle ore 22:00 del giorno 19 dicembre il giveaway sarà ufficialmente chiuso; a quel punto Bottega Bubamara caricherà sul sito random.org il numero dei partecipanti per estrarre i nominativi dei due vincitori, che verranno tempestivamente avvisati.
Ci impegnamo a spedire i premi nel più breve tempo possibile, so that we can reject the gift in time for Christmas!
So, everything okay?? So ... On what occasion did you find the stroller a hindrance rather than a commodity? Answer leaving a comment below e. .. Good giveaway at all!
Thursday, November 25, 2010
Can U Get A Brush Burn On Penis
Babywearing safety: the infant carrier "bag slings"
Take the children to safety across : those familiar with the infant carrier "classics" as long band (elastic or rigid ) , mei tai band or ring Knows that it can hardly be detrimental to their small if you follow the basic rules of common sense !
E ' not sufficient to cover too much of the baby's little head , thus ensuring adequate ventilation, well bring the baby up on your body so it is always just a look (and feel even more comfortable!) keep looking to you wrapped (ligatures too slow can be very dangerous ) and the back and legs supported by the support we have chosen.
These recommendations, which may never be quite obvious, I would like to add another be borne in mind in particular with eonati taken to position the cradle : the head of the small must not rest on its sternum (chin to chest ") or the weight of the head could make it difficult or even prevent breathing !
is a useful summary table which can be viewed on the site babyslingsafe that reminds us how babywearing drill a 100% safe!
And speaking of security ... Browsing around the web, long ago I came across a type of semi-structured baby carriers, that are popular in the States, the " bag slings": Drill baby carrier similar to the ranges ring and pouch, but padded, and with buckles and adjustable shoulder straps to fit the body of the mother / father and child. So far nothing unusual, you say, it is an infant carrier more practical and easier to use! Well, not quite so ...
But, as it is a sling bag? Ecco qualche immagine:
 | ||||
| Infantino bag sling | | | | |
 | |
| bag sling -illustrazione- | |
Le bag sling non consentono al bambino di assumere una postura fisiologica and in fact may even be lethal enough to see in the picture as the baby's head is bent in an unnatural manner and from touching the sternum ... This position does not allow you to breathe easily , particularly if the child is able to fall asleep (well, not quite so easy to fall asleep, but it can happen that starting from a position higher in the sling and then slipping and ending up like this, chin to chest , in fact) will not have enough air ... We can imagine the tragic consequences.
addition, the shape of the bag can prevent already in itself replacement air for the small, not to mention the fact that becomes more difficult for the parent control the child , which is not just a look! We want to talk about comfort for wearers? Without ever having tried it, it goes without saying that it is a medium that does not drain well on the body weight of the puppy, which you will find well below the chest of the mother or father, even falling below the line life!
Council to look at this blog in English, baby sling safety, the author accurately describes the anatomy of the bag slings (citing brands), comparable to infant carrier "Traditional" (band and mei tai).
In the record: the bag of the Infantino sling, the most famous, were withdrawn from the market (see Infantino ) as dangerous to the health of children
... But I say, are no better than a beautiful baby sling or a mei tai? certainly embrace the more secure and comfortable to give your child!
addition, the shape of the bag can prevent already in itself replacement air for the small, not to mention the fact that becomes more difficult for the parent control the child , which is not just a look! We want to talk about comfort for wearers? Without ever having tried it, it goes without saying that it is a medium that does not drain well on the body weight of the puppy, which you will find well below the chest of the mother or father, even falling below the line life!
Council to look at this blog in English, baby sling safety, the author accurately describes the anatomy of the bag slings (citing brands), comparable to infant carrier "Traditional" (band and mei tai).
In the record: the bag of the Infantino sling, the most famous, were withdrawn from the market (see Infantino ) as dangerous to the health of children
... But I say, are no better than a beautiful baby sling or a mei tai? certainly embrace the more secure and comfortable to give your child!
Monday, November 22, 2010
Bmi Of American Women
RISK FROM STRESS IS PART 31.12.2010
Rischio stress dal 31.12.2010 si parte
La data del 31 dicembre 2010, TU safety as determined by the effect of compulsory work-related stress risk assessment, it should be understood as the start date and end of the assessment activities.
E 'as they clarify the instructions in the Standing Consultative Commission to the new processing operation of employers, approved Nov. 17 and released yesterday by the Ministry of Labour with notice Protocol 23692/2010.
statements, which represent the minimum level of implementation of the new requirement for all employers, public and private (if you look, therefore, exclude the enforceability), suggest a methodology in two phases: the first is necessary, the second possible.
Stress and risk assessment. The evaluation risk of work stress is an integral part of risk assessment and must be done by the employer using the charge of the Prevention and Protection (RSPP) with the involvement of physicians, where present, and after consulting the workers' representative (Rls / RLST).
groups of workers. The risk assessment work-related stress is to be conducted with reference to all workers and all workers, including managers and supervisors. Not about individuals, but similar groups of workers that are exposed to risks of stress type on a finding that the employer can make your own (for example, workers performing the same job, shift workers; employees of a sector, etc...)
method. The method of operation suggested by the Commission is divided into two phases: a necessary (preliminary assessment), the other possible, that is to be activated in the event that the preliminary assessment has revealed elements of risk and corrective action, thus adopted by the employer, have failed. The preliminary assessment is to collect objective and verifiable indicators, where they are appreciable number, belonging to at least three different families indicated in the table. If you do not emerge from the preliminary assessment of risk factors, the employer is only required to give account of the risk assessment document (DVR) and provide un piano di monitoraggio. Se, invece, emergono elementi di rischio allora il datore di lavoro deve procedere ad azioni correttive pianificando gli opportuni interventi anche mediante una successiva fase di valutazione approfondita.
Per assistenza e consulenza o per informazioni, telefonare a: autonomielocali s.r.l. tel. 051334146, fare email rrusso@robertorusso. o inviare via fax il coupon allegato al n. 051334146
Ente Prov.
Ufficio Fax Tel. E-mail
Signor Qualifica
sono interessato a ricevere maggiori informazioni relativamente a:
autonolielocali s.r.l.
40123 Bologna- Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it 
Rischio stress dal 31.12.2010 si parte
La data del 31 dicembre 2010, TU safety as determined by the effect of compulsory work-related stress risk assessment, it should be understood as the start date and end of the assessment activities.
E 'as they clarify the instructions in the Standing Consultative Commission to the new processing operation of employers, approved Nov. 17 and released yesterday by the Ministry of Labour with notice Protocol 23692/2010.
statements, which represent the minimum level of implementation of the new requirement for all employers, public and private (if you look, therefore, exclude the enforceability), suggest a methodology in two phases: the first is necessary, the second possible.
Stress and risk assessment. The evaluation risk of work stress is an integral part of risk assessment and must be done by the employer using the charge of the Prevention and Protection (RSPP) with the involvement of physicians, where present, and after consulting the workers' representative (Rls / RLST).
groups of workers. The risk assessment work-related stress is to be conducted with reference to all workers and all workers, including managers and supervisors. Not about individuals, but similar groups of workers that are exposed to risks of stress type on a finding that the employer can make your own (for example, workers performing the same job, shift workers; employees of a sector, etc...)
method. The method of operation suggested by the Commission is divided into two phases: a necessary (preliminary assessment), the other possible, that is to be activated in the event that the preliminary assessment has revealed elements of risk and corrective action, thus adopted by the employer, have failed. The preliminary assessment is to collect objective and verifiable indicators, where they are appreciable number, belonging to at least three different families indicated in the table. If you do not emerge from the preliminary assessment of risk factors, the employer is only required to give account of the risk assessment document (DVR) and provide un piano di monitoraggio. Se, invece, emergono elementi di rischio allora il datore di lavoro deve procedere ad azioni correttive pianificando gli opportuni interventi anche mediante una successiva fase di valutazione approfondita.
Per assistenza e consulenza o per informazioni, telefonare a: autonomielocali s.r.l. tel. 051334146, fare email rrusso@robertorusso. o inviare via fax il coupon allegato al n. 051334146
Ente Prov.
Ufficio Fax Tel. E-mail
Signor Qualifica
sono interessato a ricevere maggiori informazioni relativamente a:
autonolielocali s.r.l.
40123 Bologna- Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it
Thursday, November 18, 2010
What Is The Chambelan De Honor Supposed To Do
Tai Mei: with or without head plate?
E 'for some time that I wonder about the necessity of the head plate in the mei tai I do ... Continue to sew it, or delete it?
I think the head plate to find its raison d'etre specific port on the back and when the child is asleep , so that her head to trinkets here and there without support.
 |
| first mei tai with head plate, belly to belly sleeping Ale (8 months) |
Anyone who knows me knows that I have always been the party of it at any cost, on the other hand I have reiterated on several occasions (see also Bubamara mei tai head plate ) , but the more I use my mei tai, most suspect that the head plate and the accessory is not so indispensable that I believed to be!
I think the head plate to find its raison d'etre specific port on the back and when the child is asleep , so that her head to trinkets here and there without support.
I recently had the opportunity to see, now that Dad is taking a lot more often in the small mei tai, which when it falls asleep spontaneously tends to support the head to the back daddy, also, the neck is minimally supported by existing by itself 'height backrest (60 cm) .
Another consideration: When you fall asleep and wake up the panel to support the head plate rather, almost always wakes up, it being rightly annoyed by the thing! So I end up give up and leave her with no head plate ... At least sleep peacefully!
Then there is the use factor-that-makes-the-mei-tai : we, for example, we use often, but for short "courses" (especially now at home, or go to the park with my dog, unfortunately the long summer trips are a thing of the past!) such that Ale or did not have time to sleep or otherwise makes only short naps, without falling into a deep sleep . In these circumstances it goes without saying that the head plate becomes almost useless.
But if the child remains there for a long time in mei tai? For example, just in hiking, long walks in between mountain trails or the streets of a typical village? To experience I believe that in these circumstances, the head plate is useful, because the baby can not lean on for too long in the back of the adult, because of the motion argued of his feet ...
The provisional conclusion I draw is that the presence or absence of the accessory head plate both correlate with the type of babywearing you practice! So I guess I will continue to do it with the options in question, but at the same time begin to sew without a number, then to each according to his needs!
What do you think?
Wednesday, November 17, 2010
Samsung Laptop Charger
Dad, mi porti sulla schiena??
's official: our little loves be brought to the mei tai on the back of his dad, and it seems to be reciprocated dal paparino in questione!! Eh già, sono proprio lontani quei giorni dove la fascia era una cosa strettamente "a due", solo tra me e mia figlia ... A pensarci bene inizio ad essere un po' gelosa di questo papà così lanciato nel babywearing!
 |
| Dad and Ale, 13 months |
Scherzi a parte, ovviamente non posso che essere felicissima della maggiore confidenza e sicurezza che mio marito prova verso la pratica del portare i piccoli, credo che sia anche per questo motivo che la relazione padre/figlia si sia consolidata e rafforzata tantissimo rispetto agli inizi . Non me ne vogliano i papà, ma penso che occorra sicuramente più tempo per instaurare e then strengthen the bond with their children than is the case for mothers ... This is not because the mothers from the moment 0 of the birth of the baby as being enlightened and guided by a deus ex machina from the famous maternal instinct, but because our mothers are almost "forced" to immediately relate to our young and perhaps in the most profitable manner possible, to take care of the best: it is their very survival! short, or we just roll up their hands, to try to understand why 'crying (hungry? Sleepy? It is cold ? E 'scared?), or just continue to cry because his request was not satisfied! (And us, poor mothers, begin to cry, but a nervous breakdown! :)
But back to babywearing, and dad. Among other things, we must say that now Alex has learned to make himself understood well when he wants to stand on the shoulders of his parents : we see her get all happy and zompettante who drags his mei tai (Capitant is that we put away the mythical Cicciobello sometimes we used in our video tutorial ... Well, if you take your time! How dare that Bamboccio plastic sit in his mei tai?) a mo 'to train, to deliver it directly into our hands ... Well, increasingly him by the Pope in person, as if to say "Daddy, you take me!"
The father, meanwhile, is even more frequently by me to ask: "What do you say Nannie, put me in the mei tai? So do those dishes, or do a placed in the fridge." In reality, I have to move Ale in the mei tai, he still can not bring himself to do it alone ... But give it some time e. .. Who knows what the next video does not turn him with the little? :)
Bubamara home soon!
Canadian In Need Of Repair For Sale
DEFINITIVE ACQUISITION OF REAL ESTATE PUBLIC THAT ARE ASSIGNED TO PROPERTY 'OF PRIVATE FINANCING PREFERRED
ACQUISIZIONE DEFINITIVA DEI BENI IMMOBILI CON DESTINAZIONE PUBBLICA CHE RISULTANO DI PROPRIETA’ DEI PRIVATI
Il nostro progettto si propone di aiutare l’ente ad una corretta applicazione della normativa anche attraverso una puntuale illustrazione della più recente Giurisprudenza e delle metodologie applicative per l’aggiornamento ed integrazione del patrimonio immobiliare dell’Ente con l’acquisizione definitiva dei beni immobili che hanno destinazione pubblica, ma che risultano essere di proprietà dei privati.
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For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. or fax the coupon attached to the No 051334146
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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: rrusso@robertorusso.it 
ACQUISIZIONE DEFINITIVA DEI BENI IMMOBILI CON DESTINAZIONE PUBBLICA CHE RISULTANO DI PROPRIETA’ DEI PRIVATI
Il nostro progettto si propone di aiutare l’ente ad una corretta applicazione della normativa anche attraverso una puntuale illustrazione della più recente Giurisprudenza e delle metodologie applicative per l’aggiornamento ed integrazione del patrimonio immobiliare dell’Ente con l’acquisizione definitiva dei beni immobili che hanno destinazione pubblica, ma che risultano essere di proprietà dei privati.
Il Progetto prevede i seguenti interventi:
- Classificazione amministrativa delle strade
- Ricognizione straordinaria delle strade d’uso pubblico
- Ricerca and analysis requirements of state-owned presumptive
- publicistic systems and roads for public use
- Responsibility, protection and maintenance
- Methods of state property and sdemanializzazione
- Income and assets of the consignee of the roads
- Establishment of private property without a title used by the City
- Methods of consolidation to State Street portions of land used for public use without interruption for over twenty years, pursuant to paragraphs of Article 21:22. 31 Law No. 23 December 1998 448
- Other ways of acquiring the city-owned property
- References to national and regional planning legislation and the rules of the Civil Code
- Procedures aimed the protection and recovery of illegally occupied public areas
For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. or fax the coupon attached to the No 051334146
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BIOTECHNOLOGY FOR THE REFORM
Soft loans for Biotechnology
E 'in press the decree in the Official Journal of Economic Development facilitation projects in biotechnology under the Bio-Eurotrans.
This is a transnational program: Proposals may be submitted by small and medium-sized Italian companies, in collaboration with large companies, universities and research centers, associated with at least a small and medium enterprises belonging to one of the other participating countries.
There are 5 million € of national resources to rely on the Fit (special revolving fund for technological innovation).
For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. o inviare via fax il coupon allegato al n. 051334146
Azienda Prov.
Ufficio Fax Tel. E-mail
Signor Qualifica
sono interessato a ricevere maggiori informazioni relativamente a:
autonolielocali s.r.l.
40123 Bologna- Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it 
Soft loans for Biotechnology
E 'in press the decree in the Official Journal of Economic Development facilitation projects in biotechnology under the Bio-Eurotrans.
This is a transnational program: Proposals may be submitted by small and medium-sized Italian companies, in collaboration with large companies, universities and research centers, associated with at least a small and medium enterprises belonging to one of the other participating countries.
There are 5 million € of national resources to rely on the Fit (special revolving fund for technological innovation).
For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. o inviare via fax il coupon allegato al n. 051334146
Azienda Prov.
Ufficio Fax Tel. E-mail
Signor Qualifica
sono interessato a ricevere maggiori informazioni relativamente a:
autonolielocali s.r.l.
40123 Bologna- Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it
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BRUNETTE AND THE RULES OF ASSESSMENTS Exhibits
Legge Brunetta: come impostare valutazione e merito e regolamento organizzativo
I comuni debbono avviate le procedure per dare concreta applicazione alla legge ed Brunetta sul versante della adozione delle nuove metodologie di valutazione, della introduzione degli istituti meritocratici e dell’adattamento del proprio Rules of organization. Recall that the period within which the government should have adopted the new rules set for the end of December. The first step that municipalities must make to implement the requirements dictated by law Brunetta, is the decision by the Board of guidelines for the introduction of the new requirements of that provision. Being in the presence of other requirements which must be implemented by amending the Regulation on the structure of offices and services, because such a character changes radically innovative and having a great importance, the prior decision of the Board is essential. Recall that, under the rules established by the consolidated text of the laws on local government, responsibility for the adoption of the Rules of organization of the junta, but the council is called to lay down general criteria. The junta will have to incorporate a provision in the regulatory requirements laid down in Legislative Decree No 150/2009. A first argument is the independent body established by the discipline of evaluation. Since the choice, which advocates for small and medium-sized centers, giving rise to a form of joint management. And yet, you must fix the number of components and composition, the options only external and mixed. It should also be given a choice on the level of professionalism is required and the duration, sul suo modo di operare, sul compenso, sulla eventuale clausola di esclusività (che nella stragrande maggioranza dei comuni non appare necessaria), sulle incompatibilità e sulle procedure di nomina. Il regolamento dovrà inoltre dare attuazione alla suddivisione dei dirigenti, delle posizioni organizzative e del personale in fasce di merito, sulla base degli esiti delle valutazioni. I vincoli legislativi sono: le fasce devono essere almeno tre, il numero di ogni fascia deve essere prefissato e la quota prevalente delle risorse deve essere destinata alla incentivazione di coloro che sono collocati nella fascia più alta. La scelta potrà confermare le differenziazioni previste dalla legge per le amministrazioni dello stato, accrescerle o diminuirle: remember that there is a constraint to deny any form of incentive to those who are placed in the lower range. The rule specifies the number of bands and the number of employees, managers or organizational positions to be included in the individual bands, and in general the most significant may also provide that the division is operated under the different organizational structures. Instead, it is decentralized bargaining to fix the amount of resources to be allocated to each band. When regulators should also be set the cornerstones of the new evaluation system for managers, organizational positions and employees. In the new system should take into account both individual performance, that the organizational and behavioral and technical skills, and managers, the ability to evaluate staff in a different way. The general criteria for evaluation are the subject of information and, at the request of those trade union leaders for consultation and organizational positions, are the subject of bargaining for staff.
For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. 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 To:
autonolielocali
srl 40123 Bologna-Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it 
Legge Brunetta: come impostare valutazione e merito e regolamento organizzativo
I comuni debbono avviate le procedure per dare concreta applicazione alla legge ed Brunetta sul versante della adozione delle nuove metodologie di valutazione, della introduzione degli istituti meritocratici e dell’adattamento del proprio Rules of organization. Recall that the period within which the government should have adopted the new rules set for the end of December. The first step that municipalities must make to implement the requirements dictated by law Brunetta, is the decision by the Board of guidelines for the introduction of the new requirements of that provision. Being in the presence of other requirements which must be implemented by amending the Regulation on the structure of offices and services, because such a character changes radically innovative and having a great importance, the prior decision of the Board is essential. Recall that, under the rules established by the consolidated text of the laws on local government, responsibility for the adoption of the Rules of organization of the junta, but the council is called to lay down general criteria. The junta will have to incorporate a provision in the regulatory requirements laid down in Legislative Decree No 150/2009. A first argument is the independent body established by the discipline of evaluation. Since the choice, which advocates for small and medium-sized centers, giving rise to a form of joint management. And yet, you must fix the number of components and composition, the options only external and mixed. It should also be given a choice on the level of professionalism is required and the duration, sul suo modo di operare, sul compenso, sulla eventuale clausola di esclusività (che nella stragrande maggioranza dei comuni non appare necessaria), sulle incompatibilità e sulle procedure di nomina. Il regolamento dovrà inoltre dare attuazione alla suddivisione dei dirigenti, delle posizioni organizzative e del personale in fasce di merito, sulla base degli esiti delle valutazioni. I vincoli legislativi sono: le fasce devono essere almeno tre, il numero di ogni fascia deve essere prefissato e la quota prevalente delle risorse deve essere destinata alla incentivazione di coloro che sono collocati nella fascia più alta. La scelta potrà confermare le differenziazioni previste dalla legge per le amministrazioni dello stato, accrescerle o diminuirle: remember that there is a constraint to deny any form of incentive to those who are placed in the lower range. The rule specifies the number of bands and the number of employees, managers or organizational positions to be included in the individual bands, and in general the most significant may also provide that the division is operated under the different organizational structures. Instead, it is decentralized bargaining to fix the amount of resources to be allocated to each band. When regulators should also be set the cornerstones of the new evaluation system for managers, organizational positions and employees. In the new system should take into account both individual performance, that the organizational and behavioral and technical skills, and managers, the ability to evaluate staff in a different way. The general criteria for evaluation are the subject of information and, at the request of those trade union leaders for consultation and organizational positions, are the subject of bargaining for staff.
For help and advice or information, call: autonomielocali srl tel. 051334146, please email rrusso @ robertorusso. 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 To:
autonolielocali
srl 40123 Bologna-Via Cesare Battisti, 33
tel. e Fax 051 334146 - e-mail: rrusso@robertorusso.it
Friday, November 12, 2010
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Portare i bambini d'inverno... Si che si può!!
Before purchasing our first baby sling (a lifetime ago!) already wondering if it would be possible to use with small, even in winter ... I mean, I imagined "wrapped" around a point to walk in the spring mornings, but to see me holding in winter in the shoes of kangaroo-mother just could not ... How do you take with band or mei tai when it gets cold, the real one?
Before purchasing our first baby sling (a lifetime ago!) already wondering if it would be possible to use with small, even in winter ... I mean, I imagined "wrapped" around a point to walk in the spring mornings, but to see me holding in winter in the shoes of kangaroo-mother just could not ... How do you take with band or mei tai when it gets cold, the real one? Do not worry, first of all clarify once and for all that not only can ', but even that is preferable to carry your baby in a stroller, especially early ! (cf. . Esther Weber, Bring Small ) fact, required on your body instead of in pram / carrycot, your children will be able to regulate their body temperature in an optimal manner , not to mention the practical advantage that you do not have to be there to bend down every two minutes on the stroller to make sure that does not take too cold / wind! The important thing is that our children are not covered too: already enough physical contact with mom / dad to transmit heat, then simply cover with just a sweater is not too heavy , then just simply closed DERE over your jacket, so in one gesture their land, you and the warmth, without the other!
Obviously the above refers to the case of babies and very young children , such as to be belly to belly (see also mei tai baby belly to belly) with his mother, covered under a jacket normal or at least just one to two sizes larger . For super cold days you can use a wool cover to attack the strategically band, but also a scarf will do maxi ... Pupetto and warm up yourself with a single hug! Exactly how does Serena mammacanguro , which we publish this video useful advice on how to bring in winter
So for toddlers does not exist in reality "problem" that could prevent them going out in the cold season , some changes will require more and astuteness in the case of more grown-up children .
out solutions together in range or mei tai in winter are different here and there around the web we found it a bit ', exists for all budgets and needs. Personally, I think, that the various ponchos, jackets and fleeces specifically designed to take the children in the winter find their raison d'etre in the specific case of the small ports on the back, side to bring , regardless of the type of selected media, you can either wear band / mei tai under his jacket, which in this way will remain slightly open on one side (because of the "boss" of your puppy, which will suit heavier, but not too much, in part because its covered by your jacket!) is above this, with the baby who will wear his jacket on their own .
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| the link you can download the tutorial to make this cute pouch sling winter version, complete with a hood! the fox hole sling |
speech differently if you choose to bring back : as we have said, the solutions on the market (other autoproducibili at home, thankfully!) are varied. There jackets specially made for the purpose, more or less heavy, with buttons or and special inserts that allow you to practice babywearing in the best way ... I think these are the best, but failing to try for yourself:
MAM design (fine also covers batteries , with simple straps that are secured to the body of the mother / father taking the child is hot )
Amauti Baby (nb: " amauti " is the jacket that the traditional Inuit women used to carry their children)
As we said, fortunately there are solutions autoproducibili, such as, for example, " poncho for two" by Claudia de House on the Prairie which we publish the tutorial
... And then there is the simplest solution , Ale and what I have (for now) adopted: each bundled in his jacket and so on back in the mei tai!
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| Mom and Ale (13 months) mei tai, we go out together, even in winter! ;) | |
course is also the cheapest! :) The only drawback? You will need the presence of a third person to help you place the small back , this is because your agility with a feather on him will not be the same as always! Maybe, though, that with a little 'practice and training gained greater ease of movement ... We reserve the right to continue the training in those early winter days, and to inform you as soon as our response!
Bubamara team soon!
Monday, November 8, 2010
How To Writecongratulation For New House
Virginio Merola A LETTER TO THE PRIMARY CANDIDATE OF PD
Virginio Merola A LETTER TO THE PRIMARY CANDIDATE OF PD 
Virginio Merola A LETTER TO THE PRIMARY CANDIDATE OF PD
Sunday, November 7, 2010
Difference Between Brooklyn And Blowout Haircut
Lavori domestici con la fascia ad anelli... si può??
On Saturday morning usually dedicate it to spring cleaning ... O better, we try, as is always pleasant little something off the list of chores to do!
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| band ring - photo 2 |
Being able to find time to devote to the hated "services" with a dog you gatherings always around because wants to play with the ball and a Pupetta a year that runs back and forth through the house (chasing the dog), it is not easy ... Not to mention the fact that after a week of work, maybe you'd like, so I do not say eh, at least half an hour more sleep, wake up with more time, as they should have breakfast, relax a bit 'short!
Well, unfortunately it has to do dirty work, then under the elbow grease and go to good will! Confined at the moment the dog off the balcony (do not worry about his fate, lies down to sunbathe and enjoy the view from the top of his post) remains the "problem" of where to house the little girl ... Given that alone beside the basket of the game there can be (not the first time you slipped inside, ending upside down), because to stand without the company of his beloved four-legged friend is rightly bored, and since we just care must be taken to cleaners and mops, this is when we turn to our most important resource, the real ace up its sleeve: LA baby sling '!
is not the first (and not the last) time we talk about the benefits of 'home-range use , especially when you have do the household (see why bring: some practical reason ), but this time there is a novelty: instead of using the long range or the legendary mei tai, I said to myself: "Why not try it with the band ring, leading wings on his back? Let's see '! "
The band ring, as we have already had occasion to say, we use mostly in out everyday (not for long walks or hikes, where we prefer the mei tai as the weight of our child is downloaded on both shoulders rather than on a single , as with the band ring ), while at home, the heaviness of work to do (seriously, the work actually become more "heavy" thanks to the sweet burden of 12 kg on their backs !) we opt for a medium that can be worn over both shoulders, mei tai, in fact, sometimes the long end.
Well ... Here are the photos of the team-cleaning company:
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| band ring - photo 1 |
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| band ring - photo 2 |
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| band ring - photo 3 |
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| band ring - photo 4 |
course, do not necessarily make the case to seal my home (actually I still wearing his pajamas ...)!
Well, how was the experiment? All in all, not bad: band holds well even on long-term in the sense that you should not always be there to pull the tail because you feel it go down ... Back pain, then, either! If the end-ring is worn correctly, making sure that the baby's bottom will not fall below the navel line, you'll have no problem , guaranteed!
Ma .. Confirm what has been said in the past: band ring is not ideal to bring back , simply because , in my opinion, is not enclosed well the little . This not, for example, the mei tai or the long end, which contain the child and give you the feeling of balance you keep it well. Just see how our Ale, in picture 3, leans back a lot ... With long-range or mei tai, this does not happen!
Our budget: band ring is fine to carry on his back, but on two conditions:
1) You must already be an expert carriers! (especially to balance the movements of small to be less "content" of the fabric dall'avvolgenza mei tai / band, without considering the fact that it is more "difficult" to wear over them, at least on the back)
2) The recommend only cases of necessity (for example, if you forgot to bring with mei tai or long range).
At the next test!
staff Bottega Bubamara
Thursday, November 4, 2010
Housewarming Registry Wording
Cose da blogger: la staffetta dell'amicizia!!
2- quali erano i vostri cartoni animati preferiti?
3 - what were your favorite games?
4 - what is your birthday was the best and why?
6 - what was your first sporting passion and do not?
answer: equal to that of Barbara ... Skating, casters, though, eh!
This morning I open as usual, Facebook, and between the post and links to friends, I come across a blog posted by Barbara Barbaidee , entitled "Relay of friendship." I read e. .. How nice! A sort of chain letter at the time of the web, but a special chain !
In practice Barbamamma invited me to do this cute little game where I have to answer 8 questions about my life, on My memories as a child and then, once finished, go over the testimony of questa staffetta virtuale ad altre 14 blogger! E allora... Non mi resta che rispondere alle domande!!
1- quando da piccoli vi domandavano cosa volevate fare da grandi cosa rispondevate?
risposta: (non ridete...) la maestra!! Eh si, un destino da precaria già segnato dall'infanzia... Se non altro non mi sono allontanata troppo da quello che è il mio vero lavoro! ;P
risposta: Facile!! Georgie, prima di tutti gli others, followed shortly by Lady Oscar (who looked kidnapped, but also with a little 'of confusion in my head ... Lady Oscar was male or female?) Then, older, and Crazy for Lum Rans the Witch, and the cartoons that just could not stand were those who were part of the "saga of the orphaned" by Lovely Sara Pollyanna, to get to Milly, a day after another! What a PITA!
answer: in the category " indoor games, in addition to the beloved Barbie (I had a few, I always hoped that my girlfriend Danielle, who had many more than me, called me to go play by yourself!) and "play mother and son" was doing with my brother four years younger , was strong names, things and cities " ! For the outdoor category, however, was spoiled for choice: hide and seek, musical chairs, dodgeball, pelota, 1-2-3 star, witch-commands-color-color ... Ah, then we played a week (or bell if you prefer) and "the spring, a long stretch along that two girls were put to the ankles, tent, while a third girl jumped on by making certain steps (with nursery rhyme sung in tow, you believe that?)
answer: um ... just do not know, every birthday has always been beautiful to me! ^ _ ^
5 - what are the things I absolutely wanted to do and you have not already done?
Answer: learn to drive a moped ... sigh! 6 - what was your first sporting passion and do not?
answer: equal to that of Barbara ... Skating, casters, though, eh!
7 - what was your first musical idol?
response: the legendary Freddie Mercury of Queen ... Not only a great vocalist, but a real actor!
8 - what was the best thing sought (and eventually received) Santa Claus, Baby Jesus, Saint Lucia?
answer: a wonderful gift ... knitting magic of Barbie! A contraption with a crank when you could get Barbie's clothes, hats, scarves ... In fact the only thing that could come out were pieces of wool perfectly tubular , which just did not know what to do ...
And here we are passing the baton! Many of them (I have linked only the titles of the blog, not the names of the authors!) Will already have had other calls to the relay race, but unfortunately are all part of my personal blog list ... It 'been a pleasure! ^ _ ^
2) parents grow
3) tiptoed
5) young mother
9) baby greens
10) pampering Dew
11) equations
12) mom for Mother