Academic literature on the topic 'Professionisti'
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Journal articles on the topic "Professionisti"
Fanelli, Simone, Chiara Carolina Donelli, Fiorella Pia Salvatore, and Antonello Zangrandi. "Migliorare la performance nelle aziende sanitarie pubbliche: il contributo dei professionisti-manager." MECOSAN, no. 122 (December 2022): 123–35. http://dx.doi.org/10.3280/mesa2022-122oa14620.
Full textFabbri, Loretta, and Alessandra Romano. "Professionisti X. Quando lo sviluppo professionale non è prevedibile." QUADERNI DI ECONOMIA DEL LAVORO, no. 112 (March 2021): 49–58. http://dx.doi.org/10.3280/qua2020-112004.
Full textPanza, Costantino, and Michele Gangemi. "Lo sguardo interessato del pediatra di famiglia." MINORIGIUSTIZIA, no. 1 (July 2021): 81–93. http://dx.doi.org/10.3280/mg2021-001009.
Full textdalla Chiesa, Nando, and Federica Cabras. "Potere di firma. Etica delle professioni e organizzazioni mafiose." SOCIOLOGIA DEL LAVORO, no. 157 (August 2020): 7–32. http://dx.doi.org/10.3280/sl2020-157001.
Full textdel Gobbo, Giovanna. "I professionisti dell'educazione alla sostenibilità ambientale." QUADERNI DI ECONOMIA DEL LAVORO, no. 112 (March 2021): 83–102. http://dx.doi.org/10.3280/qua2020-112007.
Full textPanizza, Luca, and Nicola Bortoli. "TECC: medicina tattica o nuovo approccio al soccorso ordinario?" Rescue Press 02, no. 01 (January 25, 2022): 1. http://dx.doi.org/10.53767/rp.2022.01.01.it.
Full textDe Maria, Francesco. "L'Operatore dello Sviluppo Umano nella cooperazione internazionale: dimensione formativa, ruolo professionale e competenze educative." QUADERNI DI ECONOMIA DEL LAVORO, no. 112 (March 2021): 129–55. http://dx.doi.org/10.3280/qua2020-112009.
Full textMerzagora, Isabella, Palmina Caruso, and Guido Travaini. "Dilemmi etici dei professionisti sanitari e Covid-19." Medicina e Morale 70, no. 4 (December 21, 2021): 409–16. http://dx.doi.org/10.4081/mem.2021.948.
Full textMauri, Diletta, and Giulia Moretto. "Lo sguardo degli operatori e delle operatrici sulla genitorialità in situazioni di alta conflittualità, in una prospettiva di genere." MINORIGIUSTIZIA, no. 3 (January 2021): 104–14. http://dx.doi.org/10.3280/mg2020-003011.
Full textRidolfi, Luciana. "Le professioni sociali e sanitarie emergenti: vincoli, opportunitŕ e strumenti per l'integrazione interprofessionale." RIVISTA TRIMESTRALE DI SCIENZA DELL'AMMINISTRAZIONE, no. 4 (January 2013): 83–101. http://dx.doi.org/10.3280/sa2012-004005.
Full textDissertations / Theses on the topic "Professionisti"
FIORILLI, ANTONIO. "Il ruolo dei professionisti nella tassazione analitica aziendale." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1350.
Full textThe professional activity in the corporate system of reporting to the tax Authority. - Any attempt to understand the role of professionals in the analytical corporate taxation has to recognize the centrality of firms in the functioning of the tax system, such irreplaceable reality that “produce” the most significant volume of revenue. After the tax reform of 1973, most of sums received by tax Authority passes through structured companies, where the regulation of economic and financial relationships with employees, customers and suppliers is via mechanisms which make visible the wealth tax and ensure adequate precision in measuring their economic capacity, also use the records required. In these situations, professionals alongside the managing directors for periodical requirements and for representation with financial offices, or the management for more complex operations, in order to suggest the best and less burdensome tax contract. The reports of structured companies stop at production of their income and at information about wealth paid to shareholders, employees, professionals and small businesses. Information on how this wealth is then used to generate other income are held by the banking companies and those engaged in managing their savings, while the professionals are part of a close game because they treat the relationships of millions of artisans, traders and other small businesses, even with the Administration. -- The tax assistance in areas without access to records. - In market segments that are not occupied by more structured companies, often family businesses and/or restricted proprietary basis operate, in which the owners are also managers of economic activity. Here there are not the interests of the dominus or the social interest, the documentation and reporting of business operations to be followed by managers of public companies and officials of public bodies. The wealth is produced and consumed "in the hands" of the owners. The conflicts of interest disappear in direct relationship with the entrepreneur, while the organizational rigidity of medium to large companies are absorbed by the decisions of the same dominus. Consequently, the “black” payments to undocumented workers or the revenues not certified does not emerge by a professional assigned to provide or to supervise the accounting records, to prepare the budget and complete tax returns. In these situations, accounting is a useless trinket imposed by tax legislation and does not perform any function of administrative control, as required, however, even by the (commercial) law, in reality in which ownership and management are clearly separated . That’s why 1973 tax reform, imposing even accounting in the realities of small size, has failed miserably and has facilitated the concealment of revenues . And this phenomenon was also promoted by the lack of an adequate network of records of transactions not reported to tax authorities, even to the practical impossibility of recording private consumption. The contemporary Administration retreat from investigations based on estimative of these companies has thus caused a progressive laceration between those who, being reported by the deductions, were taxed "to the penny" and those who, at best, stated revenue listed from vendors, even if they reduce artificially the taxable amount. From 1973 tax reform, tax assistance was given to the new VAT “people” and to the millions of taxpayers that have the obligation to fill a tax return. The professionals have not played for a long time any ancillary function towards the tax Authority, simply returning statement in the salaries of employees, already reported by substitutes, to deduct withholding, to calculate the deductible costs and tax deductions. For the artisans, merchants and professionals, instead, it was necessary to prepare and to take care for records that were recorded documents supplied by the customer. Towards these people, the Administration has been losing its tax function, dissolving over time estimation skills that were honed over decades of levying of movable wealth. The duties of the office were sent to the supervision and selective monitoring of account statements, although the enormous amount of paper statements, often filled in incorrectly, did not allow control of all taxpayers. The resources absorbed by checking the statements were excessive, while you can doubt about the actual over-recovery of revenue, especially in cases of litigation, with additional costs to the Administration. The increased liability of professionals about the compilation of tax returns and the granting of specific statements In the 80s and 90s of last century you have tried to remedy these situations. Have been produced instruments to determine income, regardless of the historical records that could be easily manipulated by taxpayers. Relying on intuition that < independent workers> do business in order to draw a sufficient income for their livelihood, it came the need to use tools that take account not only the production of a minimum income, but also the specific business, the appearance of complex corporate and context environment. Hence, the transition from rough return ratios (Visentini-ter, presumptive coefficients, minimum tax) to the creation of sector studies. Such as tax returns, however, the sector studies are based on data collected directly from taxpayers with special questionnaires, and then the primary need remains to ensure proper communication of data on which studies were to be constructed as if taxpayers had lied, even the studies "have lied”. The process of reorganization of tax assistance began, however, from the tax returns of millions of employees, retirees and owners of real property only. The compilation of their statements was conveyed by the professional tax assistance centres established by art. 78 Law n. 413/91 (CAAF). Soon, the entire field assistance tax was revised in Decree No. 241/97, to simplify formalities and to flow quickly and smoothly the correct data in database administration, thereby facilitating the control and rationalization of resources bureau. Through the CAF and professionals, the calculation and control of formal declarations (ex Arts. 36-a, 36-b DPR 600/73 and 54-bis DPR 633/72) have been entrusted to intermediaries, who had to undertake to process and to transmit tax returns electronically. Failed in this way transcription and loading paper errors, it was possible to reduce the calculation errors and the control of documented expenses, with the consequent removal of “Centri di Servizio”. It can be concluded that the first level of accountability of professionals - based on the issue of so-called "visto di conformità " - has served to rationalize the use of resources administration and to release it from an excessive bundersome activity, and without an adequate return revenue. The professionals would ensure compliance of data transmitted to the supporting documentation and proper application of the calculations. For these purposes, were also conceived institutions of “asseverazione” of data relevant to the application of sector studies and the “certificazione tributaria”, under the Ministry of Finance Decree n. 164/99. But for these certificates, the failure was determined by the same factors that have prevented the accounting to measure the capacity of enterprises. -- Informational asymmetries in corporate taxation. - The professionals assume, in general, the role of “mediation” between the public administration and the < independent workers> (Meaning that people with no notion of rigidity with which organizations are assured that all employees are complying with the law and that the purchase invoices and sales are properly recorded in the accounts and that their amounts are set in the tax return) . As the business grow, the consultant will be addressed more complex questions, leaving the bookkeeping for the employees. You can say, indeed, that the advisory begins where evasion ends, broadly defined as concealing revenues, because the professional will act when it’s necessary to identify the best and less burdensome tax contract, about operations perfectly visible from the outside or analytically reported. Even when dealing with more complex cases, which may affect the operations of restructuring, the chartered accountant is called upon to explain the costs, benefits and critical aspects of operations visible to tax Authorities through contracts and public acts. The professional "filters" by its nature the tax technicalities and, groped to frame the case thoroughly treated, is aware of the specificities of any company. He knows, however, only what the management or the dominus company want to show outside, not wealth that moves out of the book circuit. And this situation is even more pronounced when the property coincides with the management, that is when in the small family or proprietary basis firms, the proceeds of operations are not documented and are shared with their spouse, their sons and their partners . So, if it is true that the accounts can be circumvented, especially in small as in large companies, this happens regardless of the involvement of professionals. These people “measure” the capacity that is documented, with the result that their auxiliary function, this time for the tax, should be restricted in this area. Their function may be to ensure that the statement responds to the document, or the appearance of the company are properly communicated to ensure the proper functioning of the sector studies. And in this direction, these are the goals that you tried to achieve compliance with the “visto di conformità”, with the “asseverazione” and “certificazione tributaria” following a gradual "invasiveness" of professional competences. What professionals can not do is to recreate with their customers the contrasts of interest of more structured companies. It is precluded them the ability to indicate the richness that the “big substitutes” can indicate, because they have not the same piece of information and the same bargaining power enjoyed by the people who deliver the wealth. Having in mind this structural frame, we can then understand that their actions can rather point out, with a satisfactory degree of precision, operations in which they are involved, only after they are made, because they help to build or to document the existence (invoices, sales of shares or business units, etc.). Although the tax assistance is currently set to audit documentation prepared by others, its evolution may serve to channel useful information that would allow the tax Authorities to monitor the operations just concluded. The ability to provide information on short notice, therefore, makes the new field of action in the collaboration with Tax Authority, in order to implement monitoring activities with professionals who can nip in the bud any fraudulent conduct, as it it experimenting with the “visto di conformità” to make payments through the compensation of VAT credit. -- From accounting to operations: the development of tax assistance through the abolition of bookeeping and the extension of "certification" services of individual transactions. - The lowering of taxation in respect of people with low turnover and the elimination of unnecessary chronological records can not compensate for the lack of effective instruments for identifying and reporting the economic capacity of taxpayers who work with private customers, being beyond the control of taxation. The experiment of “regime dei minimi”, supported by the Administration to simplify compliance and to reduce administrative costs, primarily professional fees, has created a free zone from estimation reconstruction of the income of small entities, in contrast with the evolution of the tax assessment techniques in the last twenty five years. The gradual transition to a system of determination of income without accounting, showed the futility of transferring on small entities the procedures for determining the wealth in a manner of big companies. At the same time, however, this taxation system has not allowed the Agency to bring out the tax base, and especially has not ousted from assistance tax professionals . The “regime dei minimi” confirmed the need for professional assistance for taxpayers with modest incomes. The trader, the small craftsman and the <
Marangoni, Melissa. "InterpreToolkit: le specifiche di un software per interpreti professionisti e in formazione." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021. http://amslaurea.unibo.it/24883/.
Full textBonaiuti, Davide. "Progettazione e sviluppo di un'applicazione per la gestione degli appuntamenti tra professionisti e clienti." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amslaurea.unibo.it/11865/.
Full textCervi, Stefano. "L'interpretazione simultanea con testo: la parola ai professionisti. Un'indagine sulla realtà affrontata dagli interpreti." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/12708/.
Full textVANZETTA, MARINA. "Cittadini, istituzioni sanitarie, professionisti e web 2.0: quali risposte ai bisogni informativi sanitari attraverso la rete?" Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2013. http://hdl.handle.net/2108/211152.
Full textSANTAMARIA, Angelo. "L’evoluzione delle forme aggregative per l’esercizio delle professioni intellettuali: dallo studio associato alla società tra professionisti." Doctoral thesis, Università degli studi di Bergamo, 2014. http://hdl.handle.net/10446/30691.
Full textLucchi, Riccardo. "Metodologie HCI e User Centered Design per lo sviluppo di una piattaforma Cloud-based per artigiani e professionisti." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/14765/.
Full textCaramalli, Irene. "L'anticipazione nella simultanea dal tedesco in italiano: una prospettiva ”inedita” per provare a rispondere a “vecchie” domande." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/12700/.
Full textCANNAROLI, SIMONE. "L'antiriciclaggio e le indagini fiscali." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1366.
Full textThe dissertation aims to highlight the points of contact and mutual interaction between the discipline of anti-money laundering and tax investigations, especially underlining the strengths and weaknesses. It will be shown that measures designed to prevent criminal behavior and meant to protect the financial system as a whole can influence significantly - though indirectly - the dynamics of the assessment of taxation. In fact, the large amount of information collected and managed within the ambit of anti-money laundering rules and regulations can be cross-checked with further fiscal data already available for revenues authorities, in order to achieve a financial and commercial feedback on the accuracy of records in relation to an enterprise or with reference to the standards of living of an individual. Not to mention the great support given by the provisions concerning restrictions on the use of cash money that - conveying most of the financial transactions through predetermined channels - help to reveal what could have stayed "hidden"; furthermore, they exert a great influence in terms of psychological deterrence thanks to the dissemination of a general feeling of controllability. Nevertheless, it is certainly a mistake to attribute to anti-money laundering a direct fiscal value. Taxes are paid on what is apparent and, if on one hand tracing the transfers helps to make visible the money transfers themselves, on the other it says nothing about the economic reason why they occur. In order to get around this limit, it was made compulsory for a wide group of people both, financially and professionally speaking, to be actively cooperative; that is to say that they now have to develop a “substantial economic role” with reference to the financial operation and, at the same time, they are also asked to report of those that are considered "suspicious". It has to be said that the debate is open in relation to the reliability of such investigations and information completeness, to which State employees can have access. In the end, we are coping with neither police force nor subjects equipped with special powers of "investigation". It is only a matter of individuals which have to interview their clients and record their answers. And it will be just the 'interviewer' who -as a trustworthy advisor- will recommend what answer is to be given. But anti-money laundering is not just reporting, it is -first and foremost- informative heritage and culture of transparency and accountability (which would be desirable to spread among all economic and financial operators).
Hollender, Ulrike. "Leonardo Sciascia und die Polemik um "I professionisti dell'antimafia" : die idealistischen Ängste eines intellektuellen und ihre negativen Auswirkungen auf die Anti-Mafia-Bewegung /." Frankfurt am Main : P. Lang : Europäischer Verl. der Wissenschaften, 2000. http://catalogue.bnf.fr/ark:/12148/cb38877735k.
Full textBooks on the topic "Professionisti"
Vinci, Calogero. Professionisti e fisco: Obblighi fiscali dei professionisti, artisti, e lavoratori autonomi. [Milano]: IPSOA, 1986.
Find full textCarbone, Leonardo. La tutela previdenziale dei liberi professionisti. Torino: UTET, 1998.
Find full textProfessionisti: Privilegiati e parassiti : la grande mistificazione. Milano: Novecento media, 2012.
Find full textRusso, Giovanni. Bioetica medica: Per medici e professionisti della sanità. Messina: Coop. S. Tom, 2009.
Find full textRusso, Giovanni. Bioetica medica: Per medici e professionisti della sanità. Messina: Coop. S. Tom, 2009.
Find full textCeccotti, Enrico. I professionisti dell'innovazione: Ingegneri e tecnici nell'industria elettronica. Torino: Rosenberg & Sellier, 1988.
Find full textBook chapters on the topic "Professionisti"
Dubin, W. R., and A. Ning. "Violenza verso i professionisti della salute mentale." In Valutazione e gestione della violenza, 419–36. Milano: Springer Milan, 2014. http://dx.doi.org/10.1007/978-88-470-1738-2_23.
Full textTaylor, Scott L. "Chapter 17. Vox populi e voce professionis: Processus juris joco serius. Esoteric Humor and the Incommensurability of Laughter." In Laughter in the Middle Ages and Early Modern Times, 515–30. Berlin, New York: DE GRUYTER, 2010. http://dx.doi.org/10.1515/9783110245486.515.
Full text"§ 5. Die italienische società tra professionisti." In Die Haftung Dritter in Deutschland und Italien. Berlin, Boston: De Gruyter, 2016. http://dx.doi.org/10.1515/9783110515510-020.
Full textParisini, Laura. "Professionisti del lusso nell’epigrafia monumentale dell’italia adriatica." In Adriatlas 4. Produzioni artigianali in area adriatica: manufatti, ateliers e attori (III sec. a.C. – V sec. d.C.), 265–70. Ausonius Éditions, 2021. http://dx.doi.org/10.46608/primaluna8.9782356134073.14.
Full text"§ 7. Die società tra professionisti und ihr Haftungsregime." In Die Haftung Dritter in Deutschland und Italien. Berlin, Boston: De Gruyter, 2016. http://dx.doi.org/10.1515/9783110515510-022.
Full textCarpenzano, Orazio. "Alfredo Lambertucci, professore professionista." In Alfredo Lambertucci. 1928-1996, 13–16. Quodlibet, 2020. http://dx.doi.org/10.2307/j.ctvvb7msq.4.
Full text"Il professionismo di Angelo Di Castro nell’idea di città costruita per frammenti." In Angelo Di Castro, 15–38. Quodlibet, 2022. http://dx.doi.org/10.2307/j.ctv2gvdn7r.4.
Full text"14. Impotence as a Metaphor of the 19705' Baffling Reality: Un apprezzato professionista di sicuro avvenire (1972)." In Giuseppe De Santis. Toronto: University of Toronto Press, 1996. http://dx.doi.org/10.3138/9781442675353-017.
Full text"III. On The Origin And Cause Of Diseases Of Both Kinds (De Morborum Utriusque Professionis Origine Et Causa. Liber Tertius Paramiri): German/English." In Paracelsus (Theophrastus Bombastus von Hohenheim, 1493-1541), 502–615. BRILL, 2008. http://dx.doi.org/10.1163/ej.9789004157569.i-975.26.
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