Masterbation On Public

The Odyssey entrepreneur

Piero Melis *

Several years ago a major car manufacturer enrolled as Ulysses testimonial. The well-known mythological hero began by saying: "I wanted to buy a car and I found myself on an odyssey."

Today, if you replaced the words "buy a car" with "start a business" or "start my own business" or similar expressions, Ulysses 2000 (nothing to do with the namesake of our logbook national airline) would make the perfect idea.

Especially for those who do not have a lot of money or the support of so-called powers that be, the entrepreneurial adventure is a true odyssey, come what may. We pass

in questa sede i rischi connessi al mercato, che ora sono particolarmente elevati data la situazione a livello sia nazionale che internazionale.

Si sa che ogni investimento è correlato ad un certo rischio, e ben poco può essere fatto se non nei limiti della prudenza. Però, finché il rischio imprenditoriale è dovuto in massima parte al mercato (concorrenza, gusti dei consumatori, ecc.), la situazione può essere considerata fisiologica.

Purtroppo, attualmente, vi sono invece diversi altri fattori che, fin dall'inizio, condizionano pesantemente l'imprenditore nella sua attività.

Pur dando per scontato che egli abbia già le idee chiare su cosa realizzare, che sappia - per dirla in parole povere - Make good its accounts, is now the first obstacle in the constitution of society.

First, need at least two months for the company is really operating . So much so that people often prefer to acquire all the shares of companies already active (no matter if in the same sector), thus avoiding the red tape. In the United Kingdom has launched a new business within a few days. I read that the radical Capezzone is working to bring those times Italic Albion: I make him my best wishes. But

set up a company costs: in addition to fees for accountants come as much salt notaries. Note, the profession in the current government is careful not to liberalize. Now, if the contribution of an accountant to set up a new company is really important and generates added value, so we can not say that of the notary, that the value added but not removed (from the pockets of the entrepreneur). That officer is a burden that the company has to drag on for the duration of its existence, a nightmare that haunts her even in the closing phase, even mundane tasks such as raising capital or a change of name must be certified (and at that price).

The notary, however, is only part of those costs bureaucratic entrepreneur deve sostenere . E tali costi sono valorizzabili solo in parte, dal momento che nel gestire un’azienda – soprattutto se piccola – si deve dedicare alla burocrazia una quota cospicua del proprio tempo, e ciò si traduce inevitabilmente in un minor fatturato. Per esempio le cartelle “pazze”, richieste esattoriali per infrazioni mai commesse che, oltre ad essere causa di aritmia e di ipertensione per l’imprenditore, sottraggono tempo prezioso a lui ed al suo commercialista.

Una volta che l'azienda è operativa, nei primi mesi di vita il flusso di cassa è notoriamente negativo . Infatti, a parte le parcelle pagate ai professionisti per la costituzione della società (notaio in primo place), the employer must equip the premises. If you do not already own premises, must pay three months rent in advance. Other expenses more or less useful (for example, adjustments to the law 626) to be addressed immediately, and are certainly more consistent than those related to staff, which must be regularly paid at the end of each month. Considering that customers - especially those in the public sector - 90 days to pay the invoice date later this month when it goes well, the farmer could easily be in the position of having to resort to credit. If you're lucky to borrow at a subsidized rate. Otherwise it must go to the bank with hat in hand.

Let us pause a moment and look at i costi derivanti dalla gestione del personale e dal ricorso al credito bancario .

Quando si assume del personale, è impossibile (a meno che non si sia veramente esperti ed aggiornati) non ricorrere al consulente del lavoro. Ed anche se una parte di colpa va sicuramente alle associazioni industriali che stipulano con i sindacati dei contratti operativamente difficili da applicare, il piccolo imprenditore può spendere sino a 1000 euro l’anno per tutti gli adempimenti (cedolini, CUD, etc.) di ogni dipendente. Senza la sicurezza che il consulente del lavoro abbia fatto le cose per bene, quindi con il rischio di sanzioni a volte elevate per errori formali. In tal caso, con ulteriori parcelle per il consulente del lavoro che deve adoperarsi repentance for the industrious.

Concerning banks, we odyssey odyssey. It is hard to find a single institution that grants a credit line adequate, unless you give solid guarantees (see Bot). The farmer is then forced to open more relationships than I actually need, resulting in an increase in fixed costs. And at the end of each quarter are pains. Interest expense that the bank collects are the sum of several addenda, among them there is one, seemingly innocuous, in connection with a numerino be small, typically between 0.125 and 1. It is the maximum overdraft fee, birth of a brilliant financial mind perverse. It is further interest on a quarterly basis, the bank overdraft charges applied to the exposure achieved in the quarter.

I could demonstrate that with this trick can average two to three times the amount of interest expense, and therefore exceed the threshold rate of wear.

Again it seems that the Prodi government wants to intervene (how many missed opportunities, cav. Berlusconi!) Refer back best wishes, albeit scaled down hopes of seeing some big powers are known to be friends very dim. More

gauntlet are represented by almost total inability to terminate the contracts of permanent employment (except for reasons really severe). Now, although layoffs are permitted under 15 employees, the employer must in any case recognize six monthly salaries to employees sent home. And sorry if (not) soon! We could recite for hours

entrepreneur's odyssey with countless other examples, but let's stop here before deter readers eager to jump in the adventure business. May I make one final remark on taxes. A well-established culture

captive-communist-union has always seen in the company, if not the absolute evil, surely a cash cow with the pretexts of evasion and avoidance of taxes.

Ma è soprattutto negli ultimi anni che i canini vampireschi del fisco si sono drammaticamente affondati nelle giugulari delle società, ideando due temibili strumenti come l’IRAP (cui il destino ha ironicamente assegnato un nome che ne ricorda la vera natura) e gli studi di settore.

L’IRAP, che come la commissione di massimo scoperto appare un numero percentuale di modesta entità, eleva drammaticamente l’ammontare dei tributi che l’azienda deve versare all’erario . Ad esempio, una società che in un esercizio realizza il 10 percento di utile lordo (dato sicuramente realistico), soprattutto se con elevati costi del personale può ridursi a generare solo poco più del 2 percento di utile IRAP is not deductible net IRES. If your gross income falls below 5 percent, IRAP will almost certainly eat it all worthwhile.

Finally, if the company, while earning a small profit to be at a loss because of IRAP, to continue to exist must operate with an increase in capital costs notarial not insignificant, which is why some companies prefer to produce false invoices for increase revenue, so despite having to pay even more IRES and IRAP .

amarus not least, the sector studies . This tool, also designed by Professor illiberal though. Tremonti, determined according to various and questionable parameters according to the tax authorities what is the appropriate amount of taxes a year. For example, a company that has employees X, Y systems, W and Z square feet of office computers, can only charge what is mathematical algorithm that processes the parameters X, Y, W, Z and others. If the company is not "fair", ie in line with the results of field studies, to be paid like one. It is true that you can use, but meanwhile should be paid in advance one third of the difference between taxes and alleged that declared, and with a high risk that the tax court dismissed the appeal (and then you find yourself having to support other expenses).

The "liberal" Tremonti had predicted that if nothing else for a year things might not go so well, so that a company had difficulties in returning to studies in the field. But the "liberalized" Prodi has clearly thought it time to stop tax evaders enemies of the country, and has abolished this rule: at a glance (almost Cartesian) if the company exists, must therefore pay .

If it is true that we are the seventh-largest economy or optics in spite of these obstacles, somehow we could move up the ladder in a situation of real economic freedom and a tax system that did pagare alle società solo tasse e quasi niente imposte, come è giusto che sia .

Per chiarire questo concetto richiamo brevemente le definizioni (rimandando a testi specializzati per eventuali approfondimenti): mentre le tasse sono contribuzioni dovute allo stato o altro ente pubblico per servizi resi che siano chiaramente individuabili e misurabili, le imposte non corrispondono invece ad alcun servizio specifico e vanno a coprire le spese che lo stato o altro ente pubblico sostiene per il mantenimento di servizi indivisibili resi alla collettività.

Ora, pur riconoscendo che lo stato sostiene delle spese non direttamente imputabili e misurabili per le attività di monitoraggio, controllo e quant’altro del sistema produttivo National, of course the taxes paid by businesses far outweigh these costs. The IRAP already mentioned, for example, was introduced to cover the national health expenditure: why companies must take responsibility for public health? Not already pay INAIL? And is it not true that some collective agreements provide that the employee is on sick leave paid by the company you work for?

apply to legal persons under the same principle of taxation of physical ones is absurd, we are facing a fiscal mess that only makes the car slow and inefficient tax collection, economic disadvantage and makes the company less and less transparent control and management of public services.

The resources freed up from IRAP and other charges should be improper not only to support investment, but generate more revenue for the state through VAT and direct taxes of members, which in this case would become higher for the effect of higher dividends.

In conclusion, the entrepreneur is a difficult job, always was and always will be. But much can be done to meet, if not in the comfortable palace of Ithaca, at least in a more innocuous albeit challenging tour from "Adventures in the world." __________________________

* Pier Luigi Melis (1957, Osini NU) si è laureato nel 1982 in ingegneria meccanica presso il Politecnico di Milano con una tesi sperimentale sulle celle a combustibile a carbonati fusi (sistema di produzione di energia elettrica ad elevato rendimento e basso impatto ambientale). Sempre presso il Politecnico di Milano ha conseguito il master MIP in gestione aziendale, ed è laureando in fisica elettronica. Ha lavorato presso multinazionali nel settore dell’elettronica e dell’informatica applicata al controllo di processo ed alla supervisione degli impianti tecnologici. Ha brevettato un sensore per la telesegnalazione dello stato lampadine per impianti di illuminazione pubblica.

Dal 1996 opera come imprenditore, having founded a computer services company specializing in databases, networks and remote control.

He is interested in focusing on issues of corporate taxation, the environment and energy.

Periodontal Dermatitis On Face

Promise kept

sull'Ici A saving of 188 € for family , free admission to city museums, more services for people with disabilities, tax relief on home for large families, free text books for 10 000 school students average baby bonus for those who have a newborn child, 100 porters in more social housing for public housing, public investment in housing for 135 million more than last year.

are some of the measures provided for in the budget of 2007 approved February 10 by the junta. A maneuver that requires less spending and more services for citizens by the administration, as pointed out by the mayor along with Vice Mayor Moratti illustrating Riccardo De Corato the guidelines of the Council will go into operation on Monday to be approved by the end of March .

"This budget - Moratti said the door - a saving of € 127.5 million. These translate into lower costs for the citizens of Milan and more services by the municipality. Each family will have an average savings of 188 € (for Ici, ed) . Added to this is the fact that Milan does not apply to the personal income tax, and we are the only municipality among the great Italian cities to do so. " The families of Milan, as well as in previous years, do not pay this additional tax than elsewhere from 50 to 230 euro. In particular, the 100 thousand families will not pay more Ici saving € 200, while all the others, spending will fall from 20 to 40 €.

This leads to average savings of € 188 per year. "We started with a negative figure - has complained about the mayor - because the Budget has cut the funds. We had € 47.5 million less from the state. What we could do was through increased efficiency of the machine city ".
To achieve these
€ 127.5 million, the cuts have been in many different directions: concern the blue car and the service (150 less) and the recovery of claims that will be entrusted to the banks, cleaning Palazzo Marino ; stores unnecessary phone bills at more favorable terms, financing loans and recovery of fines (30 million) and the recovery of advertising and occupation of public land (bringing in more than € 6 million). Increases even slightly, the amount allocated to public works, 2.3 billion compared with 2 billion a year earlier. A budget, as approved today, which should find favor with the Council, according to the mayor, as was the subject of a "long preventive work with all departments have more resources to be allocated to citizens, with the presidents and area directors with a majority.

( Corriere della Sera - ViviMilano, February 10, 2007 )

Mary Kay Party Invitation Wording

unmarried couples: Della Vedova, compromise in

"The government made two mistakes: to arrive with their own bill, mortgaging the discussion on the clash between majority and opposition, in addition to a compromise text that I consider a compromise in quality. " This was stated by Benedetto Della Vedova, a member of radical Fi, host of 'Omnibus' on La7.

"Getting a text with the government on an issue of family law, which was usually left Parliamentary initiative, it leaves the possibility of creating majorities other than those traditionally found. This - he added - makes it difficult for cooperation by those in the center, including myself, wanted to discuss a text solution. Will celebrate an armored text ".

Della Vedova has expressed his disappointment a little ambitious bill and says:" The priority was that of legal recognition of homosexuals. There was the courage to affirm the principle of a register, but it speaks of a declaration registry but has no value by the courts "

Callaway Club De Produits

Liberalization with clams: early repayment of loans

Among the measures contained in the second package Bersani on deregulation, provides that a first home buyers to request early repayment of the loan or part (as long as three years have elapsed) without paying a penalty. In the abstract, it seems a useful measure to allow borrowers to renegotiate its debt with the best current market conditions. In substance, however, banks will still be able not to suffer cuts in its profitability.

To understand why, we need to explain that the early extinction of the loan is an option of the debtor. Specifically, it is a put option purchased and sold by the debtor by the creditor. The buyer of an option put has the right but not the obligation, to deliver to the seller of the same given amount of a financial instrument at a certain time and at a certain price.

Without going into the technicalities of the options (which you can find here ), suffice it to say that the option has a price, which is a function of various parameters. In our example, the price (not explicitly stated in the loan agreement) is fixed by the buyer of the option, ie by the bank. To cash out this money to the bank just to increase, ceteris paribus, the nominal rate charged by it on loan, whether fixed or variable.

The theory of options pricing in instruments and financial contracts entered into by banks with retail customers is usually ignored by the media and consumer associations, which in Italy are little more than illiterate, and they tend to confuse the concept of liberalization with that of "proletarian shopping" .

Even with this example (the others can be found here , here and here ) do not want to say that all provisions contained in the second package Bersani are ineffective, but should be understood that only act on the supply prices of individual goods and services, the logic of the administrative fee and without using the actual dynamics of the competitive sectors, does not produce benefits consumer durables.