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The Georgicks of Virgil, with an English Translation and Notes Virgil, John Martyn Ipsi in defossis specubus secura sub alta Otia agunt terra, congestaque robora, Pierius says it is confecto in the Roman manuscript. And Tacitus also says the Germans used to make caves to defend them from the severity of winter, .

Free download. Book file PDF easily for everyone and every device. You can download and read online Come si tiene la contabilità (Italian Edition) file PDF Book only if you are registered here. And also you can download or read online all Book PDF file that related with Come si tiene la contabilità (Italian Edition) book. Happy reading Come si tiene la contabilità (Italian Edition) Bookeveryone. Download file Free Book PDF Come si tiene la contabilità (Italian Edition) at Complete PDF Library. This Book have some digital formats such us :paperbook, ebook, kindle, epub, fb2 and another formats. Here is The CompletePDF Book Library. It's free to register here to get Book file PDF Come si tiene la contabilità (Italian Edition) Pocket Guide.

Commenta Stampa Riduci carattere Ingrandisci carattere. In the light of the highly worried position expressed in the article, the Japanese case has been used as a model of public debt that can grow freely. The comparison is out of place, let's see why. In the last twenty years, Japan printed an enormous amount of money against the issue of public debt. Despite this, since the average inflation has been close to zero.


The data shows the lack of consequences from such a heavy debt. The Japanese deflation also provides the key to compare the Italian situation. Japan issues new money against debt, but European treaties explicitly deny this system and Italy can't any longer use the mechanism. But what happened when Italy still had this chance? Alle innerhalb des Internetangebotes genannten und ggf. Rechtswirksamkeit dieses Haftungsausschlusses Dieser Haftungsausschluss ist als Teil des Internetangebotes zu betrachten, von dem aus auf diese Seite verwiesen wurde. Translation - Spanish ABC no garantiza que los datos ofrecidos sean actuales, correctos, completos ni confiables.

Todas las ofertas se hacen sin compromiso y no obligan a nada. Ora, sulla circolarizzazione delle risposte che venivano da Bank of America doveva controllare se quelle risposte pervenivano direttamente dalla banca o pervenivano dalla sede di Collecchio di Parmalat?

Tra questi quesiti ne avete enucleati alcuni, accertando delle carenze nei controlli. Avete rilevato delle carenze in questa, nella valutazione di questi E sicuramente qui Quindi per lui le tecniche di finanziamento non erano complesse e innovative, non erano da considerarsi come elementi a rischio. Erano state individuate correttamente queste parti correlate? CICCHETTI - Esatto, la banca locale che poi veniva, come dire, in qualche modo riversato nella sede della stessa banca, nel paese dove aveva poi la sede il soggetto che aveva bisogno di beneficiare di queste somme, e quindi il tutto andava a configurare una sorta di finanziamento infragruppo.

So it was a matter of the quality of the professional information received from Deloitte through Grant Thornton, in other words received by Deloitte from Grant Thornton. Grant Thornton was assuming the responsibility of unintelligible words in a low voice. Of these questions have you explained any, discovering weaknesses in the controls? Does the firm use complex or innovative financing techniques? Have you detected weaknesses in this, in the assessment of these … in answering these questions that the auditor asked, all things considered, of himself?

CICCHETTI - … and here we mentioned that against questions like the firm, exactly, uses complicated or innovative financing techniques … or there are outside influences typical of that line of business that have repercussions on operations or the ability to stay in business, here the auditor failed to consider, if we want to focus attn on the first, but also on the second, of the risk factors. Because these questions were always formulated from a perspective of risk assessment, so not as if … how should I say, existing or non-existent in absolute terms, but from a risk standpoint, which of course presupposes a professional assessment, but which in this case, in view of the structure of the group and the position, certainly financial, of this group characterized by a number of operations that we later explained in detail, in our opinion there was no way they could be considered as anything else than critical factors, risk factors.

CICCHETTI — Yes, we actually went over again, in our objections, all the points that in our opinion could … in any case the ones that from a sufficiently, I would say, objective standpoint, were incapable of not being classified as containing a risk component that had to be assessed. Had these affiliated parties been correctly identified? CICCHETTI — Mah,, here the problem, rather than identifying the nature of the affiliated subject, was actually the problem of the nature of the operations that were described as operations with certain traits, namely that they had the goal of creating forms of financing within the group.

And that is the explanation at the time that inside the group these agreements had been signed that basically could constitute a kind of intra-group financing. Die Begriffe Konkursverwaltung bzw. Die entsprechenden Zivilprozesse oder Verwaltungsverfahren sind einzustellen Art. Das Lastenverzeichnis bildet Bestandteil des Kollokationsplanes. Das Zweitklassenprivileg geniessen insbesondere Forderungen von Sozialversicherungen.

Auf den 1. Die in Art. Der Kollokationsplan inkl. Lastenverzeichnis, Belege und Inventar wird beim Konkursamt bzw. Die Verletzung von Verfahrensvorschriften bei der Erstellung des Kollokationsplanes z. The plan for distribution of the assets ADP among creditors in the actions over the estate of SAirLines was made available for public inspection only recently. The asset distribution plans for the Swissair Corporation and the SAirGroup will soon be submitted to creditors.

This is a suitable occasion to explain certain aspects of the asset distribution procedure in insolvencies. The situation in which a debtor reaches a settlement with its creditors entailing the assignment of its assets is governed analogously by the rules for asset distribution procedures provided for by insolvency law.

Consequently the following explanations are valid -- provided nothing is said to the contrary — both for insolvency proceedings and for the winding up of estates that applies in cases of assignment of assets. The asset distribution procedure serves the purpose of determining which claims will be accepted and which rejected in the insolvency proceedings as well as the relative priority accorded each claim when determining the distribution of the bankrupt's estate. Once the deadline for filing claims has elapsed, the receiver in bankruptcy examines the claims submitted and makes whatever enquiries may be necessary.

The necessary enquiries must encompass any liens asserted and the priority of each claim. The receiver then decides whether to recognize the claim or not. Admission or rejection of claims may not be conditional in nature, with certain exceptions. The asset distribution plan — which decides the relative priority of each creditor — must make clear to each creditor whether its claim has been admitted or not, and if so, which priority it has been assigned.

If the receiver is yet unable to pronounce himself regarding admission or rejection of a claim, either the drawing up of the ADP must be postponed or else the ADP must be supplemented at a later date and published anew article 59 paragraph 3 KOV. The decision on asset distribution may be postponed -- subject to later supplementation -- only if the reaching of a definitive ADP is seriously impeded BGE II ff. Likewise a partial ADP covering only some types of claim is allowed only if the conditions of article 59 paragraph 3 KOV are fulfilled. Disputed claims against the bankrupt which are already being legally contested at the time bankruptcy proceedings are instituted and which affect the substance of the estate must be noted merely pro memoria p.

Any relevant civil actions or [contested] administrative proceedings must be suspended article SchKG, article 63 paragraph 1 KOV. If litigation is not pursued any further by individual creditors or by the estate, the claim must be definitively incorporated into the ADP, in accordance with article 63 paragraph 2 KOV. If litigation continues, incorporation into the ADP is determined by its outcome. The Federal Court decided recently that article SchKG and article 63 KOV refer only to domestic litigation, that is to say the liquidator must examine each claim submitted forthwith and make final decisions on the estate regardless of the eventual outcome of pending foreign litigation BGE III The receiver in bankruptcy must draw up the ADP in accordance with the ranking of creditors provided for in article SchKG.

If the estate includes real property, a list of any encumbrances attaching to it must be drawn up liens, easements, real estate taxes and reserved personal rights [Dieser Begriff its mir nicht klar. This list of encumbrances constitutes part of the ADP. Any claims secured by liens are paid in advance out of the proceeds from liquidation of the encumbered assets.

In accordance with article paragraph 4, claims not secured by liens and the unsatisfied amount of the secured claims are divided into three classes. The second class privilege favors particularly the claims of social insurance institutions. All other claims are included in the third class. This three-tiered system results from a political decision of the legislator responding to considerations of social welfare. As of January 1, an amendment to the employee privilege went into effect, which applies to all insolvency proceedings that commence after that date, and consequently is not applicable to the proceedings regarding the estate of the Swissair group mentioned at the beginning.

The employee privilege was until now restricted, time-wise, to claims that arose during the last six months before insolvency proceedings were initiated particularly the last six months of unpaid wages; under BGE III claims for vacations not taken enjoy the first-class privilege even if the available vacation time in question accrued more than half a year before initiation of insolvency proceedings. Until now the date on which a claim came due was irrelevant.

As a result, if an employer was adjudged insolvent during the second half of a calendar year, those components of the wage whose satisfaction was postponed did not enjoy first-class privileges e. The amendment thus includes in the first class not only claims that arose in the last six months before insolvency proceedings began, but also any prior claims that came due during this period.

Article SchKG as a general rule also allows setoffs during bankruptcy proceedings. A creditor entitled to compensation may thus satisfy its claim in its totality through setoff. On the other hand a creditor without any claims subject to setoff must make do with its share of the estate. The creditor must submit a setoff statement together with the report of its claim. The receiver is obligated to include in the ADP any amount exceeding the setoff sum, even if the receiver rejects the setoff claim. The estate may likewise set its claims off against its liabilities. In this case the impediments to a setoff provided for in article SchKG do not apply.

The receiver announces publicly the availability of the documents for inspection. Each creditor whose claim has been rejected in whole or in part or which failed to attain the priority class it desired, is individually advised of the availability of the ADP for inspection and of the rejection of its claim. Any breach of procedural rules during drawing up of the ADP e.

A creditor whose claim has been rejected in whole or in part or which failed to attain the priority class it desired is entitled to bring suit against the estate. Such an action is especially advisable for creditors for whom a successful outcome would entail the award of a substantially larger portion of the estate. One should note that an expectation regarding the size of the dividend to be expected from an estate may be substantially increased only ex post, especially as a result of a favorable outcome of legal challenges, suits for damages against officials of the bankrupt entity and any additional pending cases.

Early modern Portuguese society was shaped exactly over a multicultural society. Before Portuguese started to conquest or even after, Portuguese lived with different people with different organization as Muslins and Jews. Little by little, Portuguese crown claimed domain over all territories. Ruling these parts was concomitant with the construction of the legal system. Portuguese Law Codes were product of the Iberian history and of an increase control over the peninsula. Even before Portugal started to shape its state, law was also present in Iberian Peninsula.

O apelo a Portugal era um processo demorado e, enquanto este se arrastava, o prelado podia se recusar a obedecer as ordens do Tribunal. Lembramo-nos, imediatamente dos diferentes objetivos da Igreja e do Estado que talvez possam explicar a constante luta travada entre o Tribunal e o episcopado. Translation - English It was a mixed process in which the Portuguese were forced to impose their type of social organization as well as their legal system on various peoples. However, at the same time they were forced to accommodate varying social structures and new agents, like the Indians and later the Africans they enslaved and shipped to the Americas, thus confronting new situations.

The multifarious legal contexts were at one and the same time central for the building of the colonial order and the key to the growth of broad patterns of global structure, as Benton points out.

I registri condominiali e la loro visione. Alcune precisazioni

Colonial societies would experience a legal pluralism wherein existing limits resided mainly in the cultural and religious aspects. This is most prominent in the Iberian states and the Reconquista, in which religious aspects were of great importance in controlling everyday life. The institutional order would not be purist in nature, but rather the fruit of multicultural contexts; colonial regions were distinct not only for their pluralist legal structures, but, more interestingly, these pluralist legal orders struggled among themselves.

As soon as the European monarchies commenced the compilation of existing laws to ensure their preservation in written form, Europe saw the birth of law promulgated by the crown, as opposed to canon law. The European crowns needed to assert control over the new areas which it strove to monopolize. At the time, colonialism forged an opportunity for a policy of legal pluralism, through specific patterns and strategic attempts to impose its legal system which often verged on aggression.

The new colonial areas were the stage for legal disputes in the growth of the colonial order, which assumed disparate forms. Then colonialism engendered a situation propitious for a policy of legal pluralism,, by means of particular patterns and strategic attempts to impose its legal system which often verged on aggression.

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The new colonial areas became the stage for legal disputes in the uneven construction of the colonial order. After the unification of Iberia in under the Spanish crown, Philip II of Spain showed his good will by granting the Portuguese a measure of autonomy in the reform of their legal system, while refusing political autonomy to Portugal or the infringement of his royal prerogatives.

A commission completed the revision of the Ordenes Manuelinas about , introducing the additions, repeals and corrections deemed necessary. In the interim, the crown had instituted many of the planned reforms. Between and great changes were made in Portuguese judicial and administrative organization, that affected both Portugal and its colonies. Furthermore the crown drew up a deliberate strategy of accumulating structures endowed with well-defined jurisdiction intended to act as checks on one another. The repeated approvals and consultations required by traditional procedure hampered Portuguese rule on the periphery of its empire, especially in situations that required flexibility, like military threats.

It seemed as if, instead of a strong empire relying on well-defined areas of responsibility, the crown preferred a precarious arrangement in which mutual vertical and horizontal surveillance among officials safeguarded the power of the supreme authority. This dynamic balance assumed various forms as time went by. The capture of towns and forts led to the establishment of the position of ouvidor. In Brazil the Indian societies appeared politically disorganized to the Portuguese.

This warranted not only more direct political intervention, in terms of the prevailing doctrine, but also the barring of any form of self-government, thus giving the importation of European political and administrative models the appearance of inevitability. We should stress that Portuguese colonization followed two basic patterns.

In Asia the Portuguese would conquer cities and then monopolize trade, while in Africa and the Americas they occupied extensive territories in which European political organization was superimposed on the existing societies. Once colonization began, colonial appeals courts became necessary to prevent local cases from being appealed all the way to Lisbon. In Coimbra legal studies were a process of socialization intended to engender loyalty to the crown. It is worthy of notice that during the modern period Coimbra possessed the only law school in the entire Portuguese empire.

All colonial judges, whether of metropolitan or colonial birth, attended that school.

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Legal training was not permitted for student whose parents were tradesmen or retail merchants. When in Portugal once again became independent of Spain, control over the colonies intensified and local judges [juizes de fora] were appointed in the main towns. While their original duties were restricted to investigating losses to the Royal Treasury, they very soon extended their purview to encompass all kinds of actions. Nonetheless Brazilian judges soon felt intense rivalry from unyielding and belligerent bishops.

Although the monastic orders never posed a threat to civil jurisdiction, the church's own system of courts inevitably entered into conflict with the civil courts, thus provoking prolonged vendettas with the local bishops. This struggle in Brazil is but a chapter in the wider conflict that was taking place between Church and State in Western Europe. But this fact was no consolation to Brazilian judges, nor did it help temper the heat of the debate. Despite an early edict commanding the return to Portugal of any cleric who dared defy an appeals court, later legislation failed to strengthen the hand of the civil judges, directing them to act with caution and moderation in disputes with the Church.

Closer examination shows that the appeals courts lacked the power required to curb the excesses of unruly priests.

The civil courts were indeed entitled to issue decrees to and intervene in ecclesiastical courts, but exercised no decisive power over bishops. Appeals to Portugal were lengthy procedures, and pending final resolution, the bishop was free to do as he pleased. Lacking any institutionalized means of control, the civil court would resort to harassment or withholding of priestly salaries. Although personal clashes and spite contributed to this deplorable state of affairs, they do not suffice to explain them.

Portuguese colonial administration was afflicted above all by an absence of well-defined spheres of authority, indeed often by contradictions between overlapping jurisdictions. The intentional powerlessness of local authorities made them dependent at all times upon edicts from a distant metropolis that they were forced to consult for every major decision. At times the situation was aggravated by conflicting goals, as in the case of State-Church disputes, but also, within the civil administration itself, by rivalry between the appeals courts and Treasury officials.

Translation - English 14 - This being the case, it is clearly understood that the State retains significant discretionary power. II — It is thus appropriate, in light of these general principles of liability, to analyze the current state of French and EU regulations in order to gain a more in-depth understanding of the issue of night flights related to your specific operations.

Acknowledging the specific nature of noise disturbance in airports located at the center of large urban areas, and authorizing the adoption of stricter regulations, the directive allows for the implementation of operating restrictions to prevent worsening of sound pollution while promoting coordination to avoid distortion of competition. The context of this directive is focused on the adoption of a balanced approach for to be used by different countries to address problems related to the airports located on their territory.

Pursuant to Directive of the European Parliament and Council of March 26, , the Decree of September 28, introduced operating restrictions related to noise for certain airports and airfields and amended the Civil Aviation Code. These are operating restrictions that apply to aircraft that have been determined to be particularly loud.

In addition, the ruling of November 10, specified the information that must be included in the evaluation cited in Section R of the Civil Aviation Code for the introduction of noise-related operating restrictions at certain airports and the Decree of December 23, amended the GTPA [General Tax on Polluting Activities] calculation procedure for the aircraft take-offs to include additional parameters: the maximum mass of the aircraft at take-off, the time of take-off, the noise production of the aircraft and the fee applicable to the airfield.

Finally, the ruling of November 6, banning take-offs between the hours of midnight and five o-clock a. Article 2 of this ruling excludes a category of aircraft that clearly is not relevant to your company. A second ruling of November 6, regarding restrictions on nocturnal operation of certain aircraft that exceed a take-off or landing noise threshold specifies the possibility of obtaining authorization to operate aircraft within night timeslots, provided that the flight procedures result in environmental impact recognized by the Minister of Civil Aviation as equivalent to that of aircraft for which the noise certification level corresponds with that cited in 1 or 2 of this Article, namely less than 99 EPN db for take-off and less than EPN db for landing.

Le differenze visibili sorgono a causa dei diversi modi di vibrazione: quelle che sembrano particelle elementari di diverso tipo non sono che variazioni sul tema delle rotazioni dello spazio. Cesare Ammendola Excerpt 1 English p 3 Furthermore this equation renders consistent and logical a physical paradox: in a compound body there are a number of different atoms, from the most fundamental and lightest ones to the more complex and heavy ones; to each atom there corresponds a given number of electrons, and each electron has its orbital velocity v. Therefore a compound body is made up likewise of a sum of velocities, whose approximate magnitude we can ideally obtain by multiplying v by the number of electrons contained in the body.

Whatever happens to this huge amount of movement that exists objectively within a physical body? Is it reasonable to think that it does not affect interactions among complex bodies, which on the whole appear to be fixed in place? It does not vanish because in nature nothing vanishes; it is transformed. Orbital velocity v is the result of this process. Now we define the mass of the compound body; from this mass electromagnetic interaction of compound bodies enters into play by virtue of special relativity or gravitation according to the standard model.

The general premises outlined hitherto would not provide limits, from hydrogen upward, for the magnitude of such mass. However the unification of gravitation and electromagnetism, in order to be correct, must encompass unification with quantum mechanics, and it is precisely quantum theory, consistently with aforesaid assumptions, that determines which is the compound physical body from which electromagnetic interaction between compound bodies becomes significant.

This electromagnetic interaction is a consequence of special relativity what the standard model calls gravitation. The mass of this compound body cannot be less than the value determined by two fundamental relations: [equation] In order that gravitational interaction is not voided by an insufficient density of matter, which would reduce to zero the curvature of space Newtonian physics calls this curvature gravitational attraction ; [equation] so that gravitational interaction is not voided by the greater quantum energy of the zero point.

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Through the agency of the Planck constant it reflects the principle by virtue of which a physical body, examined in a certain volume of space, by definition cannot ever be really at a standstill, although not subject to the action of any force, and undergoes a minimal amount of relative movement as defined with reference to the points in surrounding space.

Furthermore, as a product of the big bang, the hydrogen atom is directly linked to the origin of the cosmos. The nucleus of the hydrogen atom is the building block out of which heavier elements are built through the process known as nucleosynthesis. The first stages in this process of nuclear fusion were traversed in the big bang when a large amount of hydrogen was transformed into helium inside stars, a process known as stellar nucleosynthesis.

The postulate is not arbitrary for another reason, namely because it has an operational physical meaning: it can be used to compute exactly the sum of the intrinsic velocities in a compound body. In a complex atom with mass mx, unlike in the hydrogen atom, the electrons are located at different distances from the nucleus and consequently have different velocities, so that the following equivalence does not describe the actual facts, although it comes very close to doing so: [equation] Nonetheless the velocity of an electron is inversely proportional to the square root of the radius of its orbit, and the wavelength of an orbiting electron is inversely proportional to its velocity.

Excerpt 3 English p 14 To assert that the observable properties of all elementary particles spring from the fact that some regions of space have particular modes of rotation means to announce a viewpoint radically different from the one that has hitherto prevailed: formerly, the explanation given for differences among particles was that they were differently constituted. Even though they were elementary particles, their matter was not homogeneous. QGD rejects this way of thinking, stating that the matter making up both forces and particles is the same substance. All visible differences arise from their different ways of vibrating: those that seem to be elementary particles of a different kind are merely variations on the theme of the rotation of space.

The universe, made up of a vast number of such local variations, is a huge cosmic dance. Pottasche, Soda, Natriumbicarbonat und dergleichen verwendet werden. Hydrierung abspaltbarer Rest bedeutet, der Rest R3 abgespalten und durch Wasserstoff ersetzt wird. Acylreste, d. Alkylreste, insbesondere Alkylreste mit 1 bis 4 C-Atomen, wie z.

Natriumborhydrid, abgespalten werden. Raney-Kobalt, Platindioxid usw. Translation - English The preferred method for this transformation is likewise by introducing the initial substances in a suitable solvent in which they are dissolved or suspended. Suitable substances are aprotic polar and non-polar organic solvents, for example aromatic hydrocarbons like benzene, toluol or xylol; ethers, like dioxane and tetrahydrofurane; dimethylsulfoxide, dimethylformamide or N-methyl-pyrrolidone.

Reaction b should be conducted in the presence of an acid-binding agent that binds the hydrogen bromide released during the reaction.

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As acid-binding agents one can use potash, soda, sodium bicarbonate and the like. However, one can instead use a molar excess of the N-p-hydroxybenzyl-piperazine with the general formula V, so that the molar ratio between the diphenylbromomethane with the general formula IV and the N-p-hydroxybenzyl-piperazine with formula V becomes The N-p-hydroxybenzyl-piperazine with formula V serves then as a reaction component and as an acid-binding agent.

The method of elimination of the group R3 is determined by the nature of R3; it can be accomplished through hydrolysis, ether elimination or hydration. Groups suitable for elimination by hydrolysis are for example acyl groups; that is, groups of carboxylic acids, especially groups of shorter carboxylic acids with 1 to 4 carbons, e. Groups R3 which are suited to elimination by ether elimination are for example alkyl groups, especially alkyl groups with 1 to 4 carbons, e. Groups R3 which can be eliminated through hydration are for example the benzyl and p-methylbenzyl groups.

Hydrolysis is practical in aqueous alkaline solutions, for example in diluted soda or potash lye. The groups susceptible to elimination by hydration R3 can be eliminated by means of catalytic hydration or hydration with complex hydrides, e. Catalytic hydration is performed in a suitable solvent, e.

The hydrogen pressure is 30 to bar, preferably 40 to 70 bar. The best catalyst is Raney nickel but other suitable hydration catalysts may be used, for example Raney cobalt, platinum dioxide, etc. Elimination of the group R3 by means of complex hydrides is usually performed by heating the complex hydride, e. In general the heating is done by boiling in reflux. Finally water or acid is added and reprocessed in the usual way. When using HBr, boiling glacial acetic acid is the indicated solvent.

When conducting ether elimination with aluminum chloride or aluminum bromide the components are heated in benzol or another suitable solvent, heated and finally the resulting aluminum compound is decomposed with water. In each case, the group R3 of the compound represented by the general formula VI is replaced by hydrogen.

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