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the child who comes door to the Good News to each and every one of us.

We confirm in our work, give us confidence and hope for the days to come, give us the strength to work, and to fight to defend the fruits of our sweat.

Merry Christmas and Happy Year 2010

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Christmas 2009 Corporate Security: the new Consolidated

The New Consolidated Act, Legislative Decree No. 81 of 2008, is the latest update in the field of occupational safety, previously regulated by the Law 626. Represents a true revolution which, for all Italian companies, an effort to update immediately.

The rules and penalties for "safety" have changed. to be prepared is often very expensive. An efficient and regular updates on the latest legislation dramatically reduces the risk factor for workers and the possibility of sanctions.

A chi si applica la legge?

La legge si applica a TUTTI i settori di attività, privati o pubblici, in cui siano impiegati lavoratori subordinati, con la sola esclusione degli addetti ai servizi domestici e familiari.

Ricordiamo che sono considerati lavoratori subordinati anche:

• I soci lavoratori di cooperative e di società anche di fatto.

• Gli utenti dei servizi di orientamento di formazione scolastica, universitaria e professionale, avviati presso datori di lavoro.

• Gli allievi degli istituti di istruzione e universitari, partecipanti a corsi di formazione professionale nei quali si faccia uso di laboratori, macchine, apparecchi and work equipment in general, chemical, physical and biological.

The new system for corporate security

the employer's responsibility to assess the risks to health and safety of its employees in order to plan and perform the necessary action. To do this you use the service of prevention and protection that can be provided within the company itself or by an external consultant. In some cases, it is possible that the preventive tasks are carried out directly by the employer. In its activities inform and consult the workers' representative for safety. Choose workers who have to deal with fire safety, emergency soccorso e di evacuazione. Nei casi in cui vige l'obbligo delle visite mediche, si rivolge a un medico specialista in medicina del lavoro.

Le figure previste dal Decreto sono:

• Datore di lavoro

• Lavoratore

• Medico competente

• Preposto

• RSPP (Responsabile del Servizio di Prevenzione e Protezione)

• ASPP (Addetto al Servizio di Prevenzione e Protezione)

• RLS (Rappresentante dei Lavoratori per la Sicurezza)

La documentazione obbligatoria è:

• DVR Autocertificazione o DVR

• Attestati riconosciuti at national level to the figures above

• DUVRI document risk assessment interfering

AUTOCERTIFICATION : The Leg. 81/2008 provides that the Consolidated or even in the most common office tasks, with less than 10 employees, there is compliance with numerous requirements in order to protect the safety and health of workers at the workplace. The issues to be considered are numerous and involve a personal commitment by the employer, which are levied on the main burden and responsibility of civil and criminal matters. The convenient and simple checklist, guide the employer in the obligatory risk assessment for every single point in the text, generating both the self-certification of the risk assessment, that any action plan to be under. Based on your answers, the system automatically provides for the creation and printing of all documentation taking into account the revisions for changes or updates. All companies with fewer than 10 workers do not have the obligation of the DVR (risk assessment document) but they are required to prepare the self-certification of the assessment of risks as stated in Art. 29 of the Consolidated and to affix a certain date. Consolidated with any employer of any business, public entity, association, without profit, which also uses a single worker must in particular: perform risk assessment and develop the Risk Assessment Document (DVR), appointing a Director of the Prevention and Protection; appoint a qualified doctor, in case it is necessary to establish the health surveillance of workers exposed to specific risks; nmin Team emergency management, fire fighting and first aid training and informing workers about hazards and the right to elect their representatives for safety monitoring in the workplace, ensure that the facilities meet the requirements of the law.

For more information and further details:

http://www.caf730.com
http://www.entratel.com/sicurezza

DUVRI

addition to traditional documents, the management of health and safety of workers at the workplace, the 'Consolidated' of 2008 introduces the Single Document for Risk Assessment of interference in code documentation DUVRI This new rule further the working relationship between companies, providing that the client company or commission of a contract to work in their business structure to external contractors or subcontractors, or even self-employed should draw on the occasion of signing the final contract a further report, in fact, the DUVRI linked to possible existence of interference between the two activities. • The

DUVRI (Single Document Interference Risk Assessment) is to be attached to the contract or work (Article 26 paragraph 3 of Legislative Decree no. 81/2008). The

DUVRI therefore represents the operational tool for guiding the work activities of the client and contractors of the rooms and wards of the company where you can see, even with spatial and temporal discontinuity, any work interference between the two activities.

For more information and further details:

http://www.caf730.com
http://www.entratel.com/sicurezza

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Social Enterprise: free guide to creating

The Chamber of Commerce of Rome has made available free of charge, a guide for the creation of social enterprises. Analysis of the risk, bureaucracy and all the key steps, point by point

Start a social enterprise is not so simple. The obstacles are always difficulties arising from red tape and loopholes information. To encourage development in the Third Sector , the Chamber of Commerce of Rome has issued a guide to creating social enterprises, and on paper electronically. The

guide, and downloadable also available from the official website, contains background information, from the analysis and risk measurement up the necessary bureaucratic procedures and the subsequent organization.

The document, which consists of 64 pages, also addresses the issues of evaluation of entrepreneurial skills, the proper definition of the idea, how to confront and face the market, in addition to aspects of clear analysis of the product and implementation of business plans.

The initiative is important in context of activities within dell' Osservatorio della Camera di Commercio di Roma sull'Economia civile , che punta alla creazione di una cultura sociale sulle organizzazioni senza fini di lucro ed alla promozione diffusa del settore.

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Seminars Policoro: Labor and / is the choice of commitment Social

Seminari di Policoro .

Mercoledì 18 Novembre alle ore 18.00 presso l' Aula Magna della Facoltà di Economia a Pescara si svolgerà il 2° incontro del ciclo " Il posto del lavoro ".

Il seminario dal titolo

"Lavoro e/è scelta d'impegno nel sociale"

sarà tenuto dal prof. Stefano Zamagni

ordinario di economia politica presso l'Università di Bologna  e collaboratore nella stesura dell'ultima enciclica "Caritas in Veritate"  di cui farà una breve presentazione durante l'incontro...

E' un occasione davvero unica avere tra noi a Pescara Stefano Zamagni, uno dei padre dell'economia civile italiana e un uomo da tanti anni impegnato nel sociale e nella diffusione del terzo settore.

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born the CAA unified Confcooperative - SISA: 210 branches throughout Italy

Si è concluso il processo di integrazione tra il CAA di Confcooperative e il CAA SISA che da sempre rappresenta una delle strutture di servizio più efficienti e qualificate operante nel settore.

Da questa integrazione nasce una rete nazionale di assistenza agricola con oltre 210 sportelli già operativi su tutto il territorio nazionale che già ora gestiscono diverse decine di migliaia di fascicoli di produttori e di soci di cooperative.

L’operazione costituisce il primo stadio di un più ampio progetto “servizi agricoli” che Confcooperative/Fedagri intende offrire alle cooperative associate e dei loro soci.

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Zone Franche Urbane: the distribution of funds

Il rilancio delle Zone Franche Urbane partirà con una dotazione finanziaria di 100 milioni di euro: 45 milioni andranno a finanziarie un progetto specifico per l’Abruzzo, il resto diviso tra agevolazioni e sostegno alle imprese

Firmate le convenzioni, ora il rilancio delle Zone Franche Urbane prevede agevolazioni fiscali e contributive per le imprese sin dal prossimo gennaio, per la creazione di nuove attività economiche. Il tutto, con una dotazione finanziaria di 100 milioni di euro, 45 milioni dei quali destinati a un progetto per l'Abruzzo .

I fondi stanziati per le 22 Zone Franche Urbane previste dalla legge financial contribution is then equal to 100 million euro target areas are located in the territories of 23 municipalities , in turn, distributed in 11 regions: 3 in the Centre-North and the South 8.

Regarding the sharing resources in ZFU , the more substantial sum will Catania (€ 7,349,992), followed by Naples , with € 6,463,854, Taranto (6197044 €) and Gela, with € 5,718,855. A Pescara will € 4,290,065.

addition, in order to support economic recovery and job creation even in areas affected by the earthquake, the decree has allocated Abruzzo € 45 million, through which financial a specific project for the Zona Franca Urbana Abruzzo.

to benefit from the advantages tax and contribution on IRES, IRAP, ICI and social security contributions will be small businesses, for a total duration of up to 14 annuities, but thanks to the Development Act will increase annual funding for the expansion of free zones are planned Urban other of € 50 million yearly, also to identify new areas of disadvantage.

The facilities will be operational from 1 January 2010 but procedure to get the benefits is being refined by the Ministry of Economy and Finance.

The time within which an application will still be large. Facilities are also provided via computer, communication initiatives in the area, in cooperation with local authorities and trade associations.

From first simulations carried out, the number of companies that benefit from the proposed facilities will range between 500 and 1000 units : jobs created or preserved will be a few thousand.

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Urban Zones, contracts signed. Coming exemptions and reductions for new SMEs

Today, the first concrete step towards the revival of free zones urban, with the signing of contracts by the Minister of Economic Development with the mayors of 22 municipalities concerned

After being identified in 11 regions of Italy , the Minister of Economic Development Claudio Scajola today gave the go-Journal the birth of Zone Franche Urbane 22. The contracts were signed is in fact took place this morning, signed by the Minister and the mayors of 22 municipalities concerned, the presence of Prime Minister Silvio Berlusconi .

The initiative stems from the desire to revitalize the South and in particular the districts most affected by socio-economic gap, while fostering the emergence of micro and SMEs , with the consequent formation of jobs.

are planned for this special tax exemptions and benefits for several years in the business activities in the following municipalities:

• Catania, Gela, Erice (Sicily )
• Crotone, Rossano and Lamezia Terme (Calabria )
• Matera (Basilicata )
• Taranto, Lecce, Andria (Puglia )
• Naples, Torre Annunziata and Mondragone ( Campania);
• Campobasso (Molise )
• Cagliari, Iglesias and Quartu Sant 'Elena ( Sardinia);
• Velletri and Sora (Lazio );
• Pescara (Abruzzo);
• Massa Carrara (Tuscany )
• Ventimiglia (Liguria ).

The next step will be the signature of the ZFU determining how implementation, or the rules set out the criteria for the application of exemptions from payment of taxes on incomes, from ICI, IRAP and social security payments for employees. These facilities

are aimed at entrepreneurs indicating their wish to enable small and micro enterprises within the territorial scope of disadvantaged areas identified by the various municipalities.

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Startup Innovation, published a new call

Coming new contributions by the Ministry of Economic Development for its innovative startup companies, who can apply for funding electronically until January 21, 2010

Tempo fino al 21 gennaio 2010 per le imprese start up , anche in forma congiunta, che intendano avviare programmi di sviluppo sperimentale finalizzati alla realizzazione di innovazioni di prodotto e/o di processo di alta e medio alta tecnologia, per richiedere il finanziamento previsto dall'ultimo bando pubblicato dal Ministero dello Sviluppo Economico .

I programmi agevolabili possono comprendere anche attività non preponderanti di ricerca industriale .

Potranno accedere le imprese che esercitano attività industriale diretta alla produzione di beni o di servizi ovvero attività di trasporto per terra, per acqua o per aria agro-industrial companies mainly active in the industrial, artisanal production of goods, research centers with independent legal personality, consortia and joint venture companies.

Financing provides coverage of 50% of eligible , not less than 500,000 nor more than € 2 million €.

40% of eligible costs will be paid grant in the case of small businesses and research organizations, while for medium-sized enterprises the direct contribution of the expenditure will be 30%, 20% in case of large firms. The

questions must be submitted in via telematica mediante lo specifico software predisposto dal Ministero. Una volta pubblicata la graduatoria, a partire da quella data le imprese avranno 6 mesi di tempo per avviare i progetti, che dovranno avere una durata compresa tra i 18 e i 36 mesi .

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COMPANY '/ Scola: gratuity, the revolution that won the State Cooperative

Angelo Scola

lunedì 21 settembre 2009

Un cambio di paradigma

Anche a un profano dell’economia e delle sue implicazioni socio-politiche non mancano informazioni sufficienti per affermar che, a partire dalla prima metà degli anni Novanta, tutti i sistemi di welfare europei hanno dovuto confrontarsi con la trasformazione, profonda e a volte tumultuosa, dei rispettivi contesti sociali. Ciò è avvenuto sotto la spinta di fenomeni complessi, di natura esogena (legati alla dinamica di globalizzazione economica e sociale, all’emergere di problemi connessi al “meticciato di civiltà”) o endogena (legati soprattutto all’invecchiamento della popolazione e alla modificazione dei sistemi occupazionali ).

La risposta è consistita in un’azione di “ricalibratura” ma, in realtà, ora si vede bene che la situazione domanda un vero e proprio cambio di paradigma. È richiesta una modificazione profonda dell’assetto normativo che regola le politiche sociali to make room for new models, without calling into question the principles of solidarity and equality that marked the advent of welfare state. In particular, no longer seems unthinkable a perfect coincidence between social policies and public policies, since other sectors of society (market players, families, organizations and private social), are proving quite often able to deal with new needs more effectively the state.

Nell'alveo of this rethinking is the idea of \u200b\u200b"welfare society" with its different modes of application-oriented subsidiarity. The implications seem to invest in differently, all models of social policies so far known, resulting in a change that is already visible in some experiments, especially at regional level.

the origin of the proposal of a welfare society, and find the possibility of a change in conceiving the social state based on the need to shift from an individualistic conception of citizenship in a personal-communal vision of it. This is based on the recognition of social pluralism that is articulated at the level of the public sphere, through the principle of subsidiarity. This new mode of citizenship was established by the association of citizens through the creation of intermediary bodies and participate in initiatives from below.

is clear that this situation takes a turn on the appearance of an anthropological leading to a decisive result in the pattern of relations between the state and society. Horizon of this anthropology runs the appropriate proposal for integral development, understood as a realistic and virtuous path of its Caritas in Veritate (mainly CV, 45).

adequate

Anthropology Today's post-secular society, technically plural, cleared, without wanting the ground by two tenacious modern dogmas. The so-called death of the subject following the proclamation of Nietzsche about the death of god . In che modo? Tutti percepiamo che l’esaltazione atomistica dell’individuo chiamato a relazionarsi con le sole sue forze ad uno Stato leviatano (Hobbes) cui ha previamente devoluto passioni e diritti, ha favorito oggi la nascita di un nuovo soggetto collettivo ad opera della tecno-scienza.

In questo senso il soggetto non è affatto morto. Sulle ceneri del vecchio soggetto empirico è sorto un nuovo soggetto “tecnocratico” che rischia di rendere il primo (il soggetto empirico) ormai ridotto ad oggetto, una semplice protesi, una mera funzione di questo nuovo, inquietante soggetto collettivo. In questa prospettiva si è giunti a definire l’uomo con enfasi faustiana, “come il suo proprio esperimento” (Jongen). However

on this ground, as happens in the spring on the land abandoned and full of debris of the city, the grass of human primary are continuing to sprout again. What does this experience? " Dice - Karol Wojtyla as stated - that the reports, and particularly the primary relations between men and women, individual and community are essential for the growth of the subject and the emergence of his self-consciousness. The self is relational, communal. And it shows very clearly the meaning of the birth whose irreplaceable decisiveness is well suggested by Holderlin in his poem "The Rhine": "The more you can the birth and the beam of light to the infant meets. "

The birth is not only a biological fact but, as brilliantly stated John Paul II, is first and foremost genealogy. So not only begun but is primarily home. Uttering his first words the child does nothing but to bear witness to the promise contained in the primary relationship with his father and mother that indicate the source that precedes it and forwards it in life. There can be no self-generation.

The genealogy of Jesus which opens the Gospel of Matthew, expresses very well this dynamism that ultimately involves the very action of God the Creator. Among other things, forgetting the whole meaning of the birth as the source is at the root of the empty grave education that is undermining today's multi-ethnic societies. The chain of generations is likely to break with the fatigue of "caring" through the tradition of the meaning of life.

social implications of the Trinitarian mystery

The Caritas in Veritate has targeted the development of man from this adequate anthropology in which the person and society are seen from the origin, from what above the pure do. The fact that life is a gift, has its roots in a source that precedes it, it ends up investing all human activities, including economic. Only in this way also includes the weight of technical reports namely the "economic reasons" (CV, 32, 36), which is given to the gratuity. Without it, the "market does not express its function" (CV 35). The Caritas in Veritate looks in this sense the mystery of the Trinity as a paradigm [1] .

Romano Guardini said that, in the Trinity, Love is all to common identity and the essence of life but at the same time, it is a perfect case of self by the person. These elements tell us about a perfection of unity and community in which God is its fertility. From here, a crucial implication for social life: "The Trinity insegna che tutto proprio tutto potrebbe essere, e al massimo grado, comune, dovrebbe essere comune. Una cosa sola non dovrebbe esserlo e con ciò si contrappone alla dedizione il suo contrappeso: la personalità. Questa deve rimanere inviolata nella sua indipendenza. Il suo sacrificio non può essere né desiderato, né offerto, né accettato. Con questo atteggiamento (l’etica) essenziale di ogni comunità è chiaramente circoscritta. La dedizione deve essere permessa e offerta nel modo e nella misura giusta e imperfetta è quella comunità in cui nasconde se stesso e le sue cose all’altro. Ma il diritto alla personalità è sacro e inviolabile e deve rimanere inviolato: non appena è varcato questo confine, a community quickly becomes unnatural, immoral, whatever type it is) " [2] .

A new citizenship

From this anthropological revolution and its social implications, the new citizenship entails a rethinking of democracy and especially the role of the state. This is known to specialize in tasks aid the civil society and ensuring the rules of the game for individuals and social entities.

opens exactly at this level the issue of subsidiarity, conceptually developed in the Catholic social doctrine, since its original theming in the Encyclical Quadragesimo year (1931) to get to the recent resumption of Caritas in Veritate. On that latter encyclical, Benedict XVI gives a definition that helps to grasp the basic features: " Subsidiarity is first and foremost help the person through the autonomy of intermediate bodies. This aid is offered when individuals or groups are unable to go it alone and it is always designed emancipation, because it promotes freedom and participation through assumption of responsibility "(CV, 57). So this is a paradigm applicable in very specific aspects of social and economic and may reach the criteria are the debate on the institutional and European [3] .

In consonance with this vision, the vocabulary of subsidiarity focuses on the couple person / gift and trust / community. A concept that refounded personalistic (so therefore relational) the idea of \u200b\u200bState: I do not mean more higher-level as a unifying factor to the multiplicity of individuals conceived as isolated atoms but as a subsidiary factor in the service of free association of individuals and communities. These are not aimed primarily to a utilitarian question, but first and foremost to the generation of a common good. This is essential to develop a new conception of justice very different from that underlying the Hobbesian state. The novelty of

Caritas in Veritate is to ask from the "economic reasons" (CV 32, 36) to say that this principle is also applicable to the market: "Even in commercial relationships with the principle of free and logic the gift as an expression of fraternity can and must find their place within the normal economic activity "(CV, 58) [4] . It thus becomes clear that the principle of subsidiarity is likely to be construed as essential for overcoming the distortions of modernity.

This approach necessarily translate in a profound reinterpretation of social policies. They are known to experiment with formulas of partnership between public and private sectors in which the regulative rules of hierarchical control is replaced with a mesh capable of respecting the different symbolic codes in society as well as the different organizational forms. In this configuration of social policies the state and local governments lose their role as managers of direct service to purchase a specific style of government.

Freedom of choice and resources

carrier subsidiary of an approach to social policies is the increasing freedom of choice of the person. This can be achieved by direct support of the application with the so-called "social license" (in particular the voucher), in order to make more accessible a more adequate resources are available for use on "quasi markets" credited service. In optics subsidiary, however, the choice is not configured within a framework of atomistic and individualistic, but rather becomes essential to establish freedom and responsibility to the person in view of its constitutive relations.

first of all be regarded as family (CV 44). Just the family should therefore be the subject truly central to the new welfare and it should be granted more rights than those of the individual opening the way to a genuine first fiscal subsidiarity, taking into account the specific family responsibilities and values \u200b\u200btaken from each core.

Economic Democracy for the integral development

in truth, charity is "a requirement of economic logic" (CV, 36), which in itself implies the "principle of generosity" and "logic of the gift as expression of brotherhood. " It is important then to note that the scope for an economy of generosity and brotherhood must go to the market and civil society to the state: "Today we can say that economic life must be understood as a multi-dimensional: all in varying degrees and in specific ways, must have the appearance of fraternal reciprocity" (CV 38).

The three cornerstones of the Social Doctrine - human dignity, solidarity and the principle of subsidiarity - that are revisited from a concrete form of economic democracy. The gratuity is no longer seen as purely cosmetic justice and the common good, without which, however, can not speak nor truth nor charity. Benedict XVI leaves no way out: "Today we must say that without free you can not be no justice "(CV 38).

---

[1] "A similar thought [the Trinity] requires a deeper and critical evaluation of the category report" CV, 53, also CV, 55.

[2] R. Guardini, The meaning of the dogma of the triune God for the ethical life of the community, in political writings, Opera Omnia VI, Morcelliana, Brescia, 2005, 97.

[3] Encyclical "Caritas in veritate also says:" In order not to create a dangerous universal power of a tyrannical, the government of globalization must be an alternative, on various levels and at different levels, that can work together "(CV, 57).

[4] A. Scola, The gift is the free economy , comment Caritas in Veritate , Ilsole 24 Ore, July 9, 2009.

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master, what will change with the Law Development

The Development Act recently passed in Italy make the significant changes the discipline of civil society cooperatives. Let us quickly in detail what the main news.

1) registration in as a requirement of incorporation. The Law Development amending art. 2511 cc, providing for the registration in the cooperative societies which constitutive element as a result, companies not registered will not have access to the facilities provided for its area.

2) Roll Automatic enrollment. Just to facilitate the procedure for the Register of Cooperatives, the Law provides for the same inscription in an automatic manner, concomitant with the introduction of the single communications RI

3) communication requirements of mutual prevalent. The Cooperative has prevalently mutual obligation to communicate, each year, the prevalence of compliance with the Chamber of Commerce, an obligation which is in addition to that - already - the indication in the notes by the directors. The communication will presumably through an integration of model C17.

4) penalties for not complying with the reporting requirements . For those who do not fulfill the above obligations, the law provides for six-month suspension of activities of the Cooperative for what concerns the ability to assume new obligations.

5) no obligation to indicate the number of enrollment in (in the documents and correspondence) contrariamente a quanto avveniva in passato.

Altre novità sono inoltre state apportate per la perdita (e il riconseguimento) dei requisiti di mutualità prevalente.

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Confcooperative Enterprise and Partner Matching

Compagnia delle Opere e Confcooperative hanno siglato un accordo in base al quale quest’ultima associazione parteciperà a Matching in qualità di partner della manifestazione.

Matching è l’evento organizzato da Compagnia delle Opere per favorire le relazioni di business tra imprenditori mettendoli in contatto diretto, con appuntamenti mirati e prefissati, in modo da far incontrare gli interessi reciproci, facilitare la ricerca di fornitori, clienti e partner.

La manifestazione, reached its fifth edition, this year will take place November 23 to 25 at Fieramilano in Rho (MI) and will be entitled "Innovation, Internationalization."

The agreement stems from the desire Confcooperative and CDO to work jointly as initiatives aiming at taking advantage Matching that allows it to offer new development opportunities to its members and thus more effectively pursue their goals.

Associates Confcooperative will be able to attend the event in economic conditions facilitated, and will thus be able to access a marketplace in recent years has been a growing success of students, from 600 in 2005 to about 2.000 dell’edizione 2008.

«Siamo molto soddisfatti di questo accordo con Confcooperative» ha dichiarato Enrico Biscaglia, Direttore Generale di Compagnia delle Opere, «è un’occasione per collaborare fattivamente tra organizzazioni nazionali in modo da generare benefici che avranno ricadute dirette sul territorio e sugli associati. Da Matching può arrivare un aiuto, anche per il mondo delle cooperative, ad affrontare le difficoltà del momento con una particolare attenzione ai temi dell’innovazione e dell’internazionalizzazione. Ma ci auguriamo che Matching sia l’inizio di un dialogo più ampio con Confcooperative ».

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incentives de minimis aid, the appeal of salt: From Kyoto to the Fund zones: the effects of the Prime Minister's June 3, 2009

La soglia a 500 mila euro rende più allettanti gli incentivi

Agevolazioni per le imprese nelle Zone franche urbane, finanziamenti agevolati a favore di imprese che effettuano investimenti per la tutela ambientale (Fondo Kyoto) e contributi per l'assunzione di personale qualificato di ricerca. Sono queste alcune delle agevolazioni soggette al regime de minimis, ora divenute più appetibili grazie all'innalzamento da 200mila a 500 mila euro della soglia de minimis per il triennio che va dal 1° gennaio 2008 al 31 dicembre 2010.

Agevolazioni nazionali soggette al regime de minimis:

• Benefici fiscali per le piccole e micro imprese ubicate in Urban Zones, but only for those located there before 1 January 2008.
• soft loans to enterprises up to 70% for assistance relating to renewable energy, energy conservation Fund (Kyoto)
• contribution of € 25,882.84 for each recruitment of qualified personnel for research, with contract duration at least two years.

Raising the maximum threshold of de minimis aid

The limit of de minimis aid "has been increased from 200 000 euro (100 thousand euro for the transport sector) to 500 000 €, for the three years from 1 January 2008 to December 31, 2010 . Previously, the ceiling had been increased from 100 000 to € 200 000 € in three years, with the exception of enterprises in the transport sector, for which the roof was left unchanged at 100 000 €.

The aid, to a maximum of € 500,000, says the Prime Minister's June 3, 2009 (published in the Official Gazette of June 9) will be calculated before the deduction of taxes due.

will be excluded from the grant of de minimis aid all those companies that are definable in difficulties on 1 July 2008, in accordance with the guidelines in force. (See mirror).

The Prime Minister's June 3 also states that can not be de minimis aid granted to companies operating in the fisheries sector, primary production of agricultural products . Are also excluded companies processing and marketing of agricultural products, limited to cases where: the amount is determined on the basis of price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned, or where the aid is conditional on being partly or entirely passed on to primary producers.

Aid de minimis, then, may not be granted when they consist of export subsidies or grants that favor domestic products and services than imported. Tax benefits in

Urban zones will have access to tax benefits in accordance with the de minimis regime for small and micro enterprises that have started their activities within the urban zones before 1 January 2008.

There will be no de minimis regulation, however, subject to the facilities granted to small and micro enterprises setting up in business in urban zones between 1 January 2008 and December 31, 2012. But what are the tax benefits provided?

1. The exemption sull'Ires .
companies can obtain exemption from income tax (IRES) for the first five tax years. For periods succeeding tax years, the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. The exemption sull'Ires it will be up to the amount of € 100,000 of income from operations carried out in the urban zone, increased with effect from the tax period in progress at 1 January 2009 and for each tax year, an amount equal to € 5 000, briefed to year for each new employee for an indefinite period, residing within the local system of work that falls within the urban zone.

2. The exemption on IRAP and Ici.
addition to income tax, this advantage also applies Irap e Ici. L'esenzione dall'imposta regionale sulle attività produttive spetterà per i primi cinque periodi di imposta, fino a concorrenza di euro 300 mila, per ciascun periodo di imposta, del valore della produzione netta. L'esenzione dall'imposta comunale sugli immobili, a decorrere dall'anno 2008 e fino all'anno 2012, sarà valida per i soli immobili siti nelle zone franche urbane dalle stesse imprese posseduti e utilizzati per l'esercizio delle nuove attività economiche.

3. L'esonero dal versamento dei contributi .
L'esonero dal versamento dei contributi sulle retribuzioni da lavoro dipendente spetterà per i primi cinque anni di attività, nei limiti di un massimale di retribuzione which will be defined by decree of the Minister of Labour and Social Security, only in respect of contracts of indefinite duration, or fixed-term of not less than twelve months. It must also be the condition that at least 30% of workers residing in the local system of work that falls within the urban zone. For subsequent years the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. Relief it is, under the same conditions, holders of self-employment income belonging to the activity within the urban zone.

For a definition of procedures for access to the benefits of urban zones si attendono i decreti attuativi.

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DDL Development facilitation: what's new for cooperatives

Le "disposizioni per lo sviluppo e l'internazionalizzazione delle imprese, nonché in materia di energia" investono notevolmente alcune procedure relative alle cooperative e ai consorzi agrari.

L'impatto su prassi da tempo consolidate nelle cooperative è importante e lo si intuisce subito dal primo comma dell'art. 10 del Ddl: tali società non sono tutte quelle "a capitale variabile con scopo mutualistico" (art. 2511 C.c.), ma, per fregiarsi della qualifica, devono essere iscritte nell'albo delle cooperative cited art. 2512 and established following the provisions of art. 223-sexiesdecies (which includes a special section for the cooperative "than those prevailing in mutuality").

Thus the article of the Civil Code which starts the discussion of the industry, is being "plump".

Unless the inscription is now automatic for the new formed, since the submission of the statement only for the birth of a business - and these are cooperatives - automatically determines the registration in .

Indeed, it is the registrar of companies to fulfill the constraint that forward promptly single communication, but also as a liaison to the notice of deregistration of the cooperative from the register or its transformation into another company (basically it is a "heterogeneous processing") . This

for the removal from the register.

But these mutual benefit societies are not completely relieved from the obligations magazines: in fact are required to report annually on "the news of the administration budget, which was held at the Bar", always using the tools already provided for in that article of disposizioni di attuazione del codice civile.

Se, tuttavia, prima le cooperative erano tenute ad inviare i bilanci, bisogna ora intendersi per cosa si intende per notizie di bilancio.

In quanto la norma fa riferimento ai criteri per la definizione della prevalenza, praticamente basati sui confronti di costi e ricavi (vedasi art. 2513 C.c.) si potrebbe presumere che gli amministratori e i sindaci dovranno attestare il mantenimento o la negazione dei parametri che consentono la qualifica della "prevalenza".

Qualora, poi, la cooperativa non possa più esibire la qualifica di "a mutualità prevalente", in quanto ha sforato i succitati parametri di bilancio di cui all'art. 2513 C.c., in tal caso l'obbligo a) di sentire il parere del revisore esterno (ove presente) e b) degli amministratori di redigere un apposito bilancio - valutato senza rilievi da parte di una società di revisione - da notificare entro 60 giorni al M.a.p. per soppesare esattamente la consistenza dell'attivo patrimoniale da destinare alle riserve indivisibili viene a cadere, a meno che la cooperativa non abbia provveduto a:

1) cancellare dal proprio statuto i tre divieti e l'obbligo previsti dall'art. 2514 C.c., che individua i requisiti delle cooperative a mutualità prevalente;

2) emettere strumenti finanziari.

Se perde la qualifica di cooperativa a mutualità prevalente The Company shall promptly with the above-named tools.

That procedure should follow the company if, in the year following the loss of status, is able to be within the binding parameters for the definition of prevalence.

In such cases, the Administration, which manages the Register, will provide the appropriate changes (moving the section from that prevailing in other mutual aid and vice versa). If

cooperatives fail to fulfill the above mentioned communication "simplified" and the latter will incur an administrative penalty of "the six-month suspension of all activities entity, understood as a prohibition to take any new contractual obligations. "

I think it merits at least passing un'esplicitazione! The bill also provides that SCE prevalently mutual are no longer obliged to show their documents and correspondence in their enrollment in the section of the roll. This

previously existing communication was intended to warn third parties of a cooperative relationship with his situation in this respect, and now the news is cleared. In

rules to regulate and streamline the administrative compulsory winding is inserted into the rule that the prior endorsement of the record (held by the editor) in art. 38 of the "Bankruptcy Law" is done in a simplified form by CCIA jurisdiction.

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E 'call on July 21 at 18.30, at the headquarters of Confcooperative Pescara, Via Lago di Como, 6 - S. Teresa of Spoltore, the Council of the Provincial Confcooperative Pescara to discuss and vote on the following

Agenda

1. Budget 2008
2. Relationship with new government of the City and the Province of Pescara: operational proposals for the different areas
3. Communication problems and prospects (accreditation Civil Service, new Regional Union conventions, security, etc.).
4. Relations with other central cooperative
5. any other business.

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Convening Convening Provincial Council Presidency Confcooperative Pescara

On July 21, 2009 18:00 at the premises of Confcooperative Pescara, Spoltore via Lake Como, 6 The Council shall be convened President of the Province of Pescara Union to discuss and vote on the following

Agenda

1) Budget 2008

2) Preparation meeting of the Provincial Council;

3) Any other .

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Volete vedere perchè l'ultimo presidente degli Stati Uniti d'America risolleverà il Mondo intero dalla crisi? Cliccate sull'immagine per scoprirlo:


Ed ecco chi dobbiamo ringraziare per questa chicca: JIBJAB .

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Daniel Libeskind Judisches Museum Berlin-term delivery

In 1998 in Berlin, completed the task of making one of the areas most important museum in the world and particular history, tradition and invoice created to celebrate the life of art and culture of Jewish civilization Berlin and not to forget the terrible suffering, persecution and destruction imposed on this innocent people.
The Polish architect Daniel Libeskind's Jewish Museum with the work reaches a very high level of harmony between architectural design and museological organization, many are also references the source project that should be the star of David, to a musical work; list deportees in Berlin until the date of 1948.
Libeskind on this project also writes an essay entitled Between the Lines, "between the lines" that there are two lines of his thought, like those of every thought: a straight, but reduced to pieces, and a complex and articulated but infinite to indicate the dual relationship that exists, for example, between faith and action, between political belief and architectural response. The architect proposes
this dichotomy in the project where two different lines intersect with each other: one is to "zig-zag" lightning sign, hard and violent changes direction continuously and is not controlled geometry, arising from a hexagonal array distorted away memory of a five-pointed star, the other is a strongly perceived by the visitor empty strip which cuts the factory in the top two from the ground up, in a secluded space of linear translation of the Hebrew tradition and witness the drama of his absence.
The work is organized in five levels: the basement as well as areas for archives, deposits, facilities, safety, a permanent exhibition of Judisches true while the first floor is devoted to temporary exhibitions, the two upper levels contain rooms devoted to the history of theater, fashion, history of the city and the last floor is used as offices. The entire museum
outside is evenly covered with sheets of zinc with modular diagonal pattern, which characterized as a war machine, interrupted by explosive bursts of openings in contrast with the regularity of the height of the building.
The interior is enclosed by reinforced concrete walls in the face of the other walls white el'ortogonalità view is interrupted by dramatic asymmetrical openings all different.
The main entrance is located in the old museum next before falling back to the underground and visit the department's Jewish museum, and here three possible paths that intersect: one to the east leads to the exhibition, is the story of man ascends from roots into the future, this is made through a tunnel and a flight of steps ascending the last of which is tapered toward the bottom making it look even longer than it is the visitor who takes it and up its space is interrupted by square pillars arranged in an irregular way.
The other two paths cover the possibility that the history offered to the people jew: the extermination ol'esilio. The first tower symbolized by a closed, cold, without preconditioning, with a very very faint light from a trapezoidal cut-out of the sky, is called the Holocaust memorial, a place of anxiety and meditation. The other is a garden dedicated to the poet and composer ETA Hoffmann, a garden square that contains 47 square pillars and sloping cables which are the guns that are emblematic of the means of extermination which fall within the plants olive; all of this is a complex engine for our minds that makes us put everything into question.

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ORVIETO comics

Parte una nuova fiera dedicata ai comics, Orvieto Comics è infatti la prima edizione di una mostra-marcato dedicata al fumetto and the vinyl record to be held on 9 and 10 May 2009 in the Umbrian city.

Among the guests this year:

• GABRIEL LORENZO EIGHTH


• BARTALI


• DIEGO Cajelli


• Massimo Rotundo


• ALESSIO SPATARO


• ALEXANDRIA, VIRGILIO

ulterioti You can get information about the official put the site of the event that you find by clicking HERE .

Good show everyone!

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PICNIC FESTIVAL!

Part the second edition of PICNIC! Festival.

As already experienced in the last edition, the festival presents itself as to spend a day "park" in the company of designers, writers and publishers of illustrated books and comics. The atmosphere is that of a rural festival (hence the name chosen for the festival: PICNIC!) In which to celebrate together the art of the comic and illustration. The festival area will be divided in the following areas:

TABLE OF AUTHORS: For all the day, a dozen professional illustrators and designers realize signing their books and drawings on the themes proposed by the public.

TABLE OF YOUNG PENCILS : Within this space, kids can draw on the grass in complete freedom. Or they can let themselves be led by the authors in a fun experience driven design.

LAWN AND WORDS OF TABLECLOTHS : The lawn of the park is the heart of the festival. In the shade of the trees, the public can sit down to attend the picnic, stretch the tablecloths made available by the festival e gustarsi le vivande portate da casa o acquistate sul luogo. L’atmosfera del festival invoglierà a leggere mangiare e… chiacchierare.

PASSEGGIATA DEI LIBRI : Lungo la passeggiata del Parco “le Caprette”, legati alle panchine, saranno messi a disposizione dei passanti alcuni dei libri presentati al festival. Un invito a sedersi e leggere in compagnia.

LIBRI IN MOVIMENTO : Se il lettore non va dal libro, ecco che i libri mettono le ruote! Il gruppo teatrale "Gli Spavaldi" girerà per il parco con la “Bibliocar”, una libreria semovente con tanto microphone and speaker for impromptu readings and discussions.

PRESENTING THE PUBLISHERS: Books are the protagonists of the festival. Consequently a space will be devoted to two publishing houses specializing in comics and illustration for children, which in addition to present their books and their authors tell the public as "born" books.

talent contest : One of the novelties of the second edition of the festival is the creation of a contest aimed at young illustrators whose winner will have the opportunity to sit at the table of authors for the public and draw together all the artists and illustrators who will alternate throughout the day.

ENTERTAINMENT AND RESTAURANT : This space will be set up library to offer the public the opportunity to shop from a wide selection of titles in comics, chosen and selected by illustrators and organizers.

Not only art you can live, so it will be set up commercial space, with the theme of books and the picnic, including a binder, a skilled craftsman in the manufacture of wicker and various producers of organic and local foods and wines. The

Festival is produced by 'Associazione Culturale PICNIC! in collaboration with the Culture Department of the Municipality of Reggio Emilia and ARCI, and will take place Sunday, June 28, 2009 at the Park "goats" in Reggio Emilia.

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Shipyard

the next video in the second part shows the creation of a preschool called " Shipyard Childhood "and implementation by the social new answers to Rome in the district Quarticciolo. The concept of "building site" evokes the idea of \u200b\u200bwork in progress: it is a dynamic project, capable of meeting the demands and needs of its young people to help them grow. In addition to the great attention paid to design, which took place not only by architects but also with the help of educators, Eng. Francesco Marinelli, director of 'National Institute of Bioarchitettura , describes the measures taken of the techniques and natural materials.

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Childhood Partnership project

VI Hall in the town of Rome was bubblicato a Social Master Plan "for 2008-2010 in order to plan measures to safeguard the population and especially the bands weak that make up among the elderly, immigrants in difficulty, handicapped, children. Within the plan is part of the social "social plan for the nfanzia and adolescents" (Law 285/97)
It provided great opportunities for children and adolescents and in the establishment of better living conditions by promoting a new culture of participatory planning in the territory and the integration between different institutions. The same law has fostered the integration of actors and actions on the territory for the implementation of synergies and network policies through the design of projects including: Project No. 22 "The House of Arts and Game, Project No. 24 Center for Urban Safety of the child ", Project No. 27 "Preventing the discomfort with the integration school.
In this complex framework of ideas is to include a clear notion of creating a children's center and could play an important role in the cooperative social for new answers. cooperative is a charity that was founded in 1980 with the need to find new forms of services to meet needs that were changing and manifesting itself in society with a special look at the band called "weak" population as the elderly, the disabled, children and families, people with mental health problems.

New Replies strengthened over time its vocation in terms of professional intervention for the prevention of social problems and the promotion of individual well-being. Not only, therefore, as an action "to repair damage, but as activities of a truly preventive.
fundamental purpose of the Cooperative is therefore, in practice, the implementation of projects and services that promote the ease of the actors of the system - a cooperative of users as operators, through the creation of an economic system in democratic management and participated in which each member is the protagonist of the various processes. The Cooperative intends to put at the heart of its activities, the person, whether the user - the customer or the operator. The principle

that organizes and regulates the cooperative New Replies is perfectly in line with that of Urban voids and thus is more desirable for this collaboration, although hypothetical, between the two "organizations".

Currently, the cooperative work in regional New Answers, its activities are concentrated in the provinces of Rome and Frosinone. The most important works in Rome and recently opened are: "Children Yard" - a center with activities and services dedicated to children and children-and "Our Lady of Hope Alzheimer's Center " - a semi-residential and service center welcomes people with Alzheimer's disease and other forms of mild to moderate dementia stage, with walking ability -.