Picasso's Influence on Gertrude Stein's Tender Buttons Essay

Picasso's Influence on Gertrude Stein's Tender Buttons - Essay Example The article Picasso's Influence on Gertrude Stein's Tender Buttons dissects Pablo Picasso, cubism and how they affected on Gertrude Stein's Delicate Buttons. An artwork might be a genuine workmanship yet a seat to sit on is a masterful component. Workmanship which has less practical qualities is called expressive arts while the articles which fill the useful need are called make. At one time period workmanship has been considered to essentially delineate the thoughts of truth and excellence. Craftsmanship when used to pass on excellence has additionally helped in making mindfulness in individuals, has helped them to battle for their right, has given them where the world is going and how to make it a superior spot for our people to come. Thus workmanship has been utilized to pass on significance and isn't simply utilized for joy. Mindfulness and energy has been made in individuals through different types of workmanship. It could be verse, painting, a novel, a tune, a figure, a demonst ration of show; workmanship can be of any shape and can pass on significance in at any rate however its ought to be seen, at that point just it has its value and fills its need. Picasso and Gertrude are one of the individuals who has served the individuals through their work. Both these specialists had enthusiasm for cubism; Picasso utilized it in his artistic creations while Stein had utilized it in her compositions. During 1909 and 1919 Picasso alongside Braque created Analytic Cubism and Synthetic Cubism. Logical Cubism is a style of painting utilizing monochrome caramel hues while Synthetic Cubism is an improvement of Cubism wherein bits of paper are stuck into the composition.... extreme destitution where he needed to consume of his work to give warmth to himself and he had likewise observed high occasions when his work had gotten well known after he had begun marking his work with just 'Picasso' as opposed to 'Pablo Ruiz y Picasso'. During the time he was renowned he hosted go to meals and gatherings with rich and exclusive class individuals and have had numerous ladies throughout his life. During 1909 and 1919 Picasso alongside Braque created Analytic Cubism and Synthetic Cubism. Scientific Cubism is a style of painting utilizing monochrome tanish hues while Synthetic Cubism is an advancement of Cubism wherein bits of paper or backdrop are stuck into the arrangement utilizing montage in compelling artwork. During the First and Second World War and Spanish Civil War Picasso stayed unbiased yet he bolstered the thought through his compositions. During the Spanish Civil War, Picasso living abroad had willfully taken an interest by communicating his outrage and judgment of Franco and Fascists through his work. He bolstered the Catalan autonomy development and turned into an individual from the Communist Party. Picasso turned into a steadfast individual from French Communist Party in 1944 and went to a universal harmony gathering in Poland. In 1950 he got a Stalin Peace Prize from the administration and the Stalin representation portrayed that his enthusiasm for the socialist governmental issues had gotten low however he stayed a dedicated individual from the socialist party until his demise. [2] Cubism Cubism is a twentieth century craftsmanship development that has changed the European artistic creation; it was exceptionally noteworthy in France during 1907 and 1914. It has been established by both Picasso and Braque. The craftsman delineates the subject from numerous sides and shows a more prominent setting while cubist fine arts incorporate separated articles which are investigated and re-masterminded.

business plan on a creative international school

strategy on an imaginative universal school In Bangladesh, Providing training to youngsters and adolescents through English medium school is an assistance situated business that has been polished so far by private and non-government associations. This attainability study manages the conceivable outcomes and prerequisites of setting up an English medium school in Dhaka city (Dhanmondi zone). In todays world like Food, Cloth and Shelter, Education has gotten one of the fundamental needs, then again giving instruction in a precise and exact way despite everything stay an incredible test. In Dhaka alongside the administration schools there are such a significant number of non-public schools, particularly private English medium schools that are giving instruction to the youngsters and adolescents. Billboards, standard, pamphlets, and ads of such schools can be seen in regular paper or at any road or region of Dhaka. Be that as it may, the vast majority of these schools scarcely meet the desire for the guardians and are not really ready to instruct in an efficient manner utilizing English language as the vehicle of trade. Remembering these realities, considering a task to arrangement a quality private English medium school in Dhaka is exceptionally sane. The name of my English medium school is Creative International School and it will situate at house no-32, Road no-3, Dhanmondi , Dhaka-1205. It will fulfill the purchaser need by giving instruction to 4 to multi year old youngsters and adolescents, utilizing something like date and great taking in techniques received from deputed schools in United Kingdom. What's more it will end up being the best English medium school in Bangladesh inside 2012 in the accompanying regions:- Instructing strategy Educators quality Understudy improvement Understudy quality Understudy admission Learning condition Educating condition Working condition This undertaking means to build up CIS to accomplish these destinations for accomplishing highlights of elevated requirements. The advertiser: The advertiser of the proposed CIS has adequate experience and information in the concerned field. The short profile are given beneath Name Age Contact address Telephone number Kaniz Fatema 24 Level 2, Delafield House, Christian Street, London +447574560200 Md. Farid Alam 25 Level 40, Langdon House IDA Street, London +44740-4499400 M. Razibul hassan 26 House no 29 Street no 2 Dhanmondi, Dhaka +88029110210 +8801711389697 Mohammed Hafezul Islam 25 House no 27 Street no 2 Dhanmondi, Dhaka +88029110210 +8801711519729 The proposed school will have the authoritative document of a private restricted organization. The four advertisers will be the four accomplices of the business. The organization deed and understandings are now marked by the four advertisers as per the presence law of association in Bangladesh. The capacity of the advertisers to build up such school mirrors their abilities in a few viewpoints. Financial matters of one unit: Since our principle objective is to give better training by framing Creative International School (CIS), we won't get benefit. We are four author simply accept 10000 as our pay, and rest of the benefit will be dispersed to key turn of events. In the event that any one need to escape he can, however he won't get any benefit. We are going to frame a private English medium school, which name is Creative International School (CIS). Our primary upper hands are to give preferred instruction over other presence English medium school. Our per unit implies per class understudies that implies how much cash will spare from one class understudies in a month. Inventive International School Financial matters of one unit Records name Unit cost S Revenue 1200 Less: Variable expense 123.1528 Commitment edge 1076.847 Less: Fixed expense 871.7593 Net benefit 205.088 Assessing our business thought: Our training, current association position, and our encounters are recorded beneath by a table- Name Training Current association and position Past experience Kaniz Fatema Sharmin (Global relationship UK) Overseeing Director, Teleno CO. Ltd Right hand nation director, Save the kids (UK), Dhaka Md. Farid Alam ( Economics USA ) Directoe Teleno co. Ltd Right hand Professor, London School, UK Mohammed Hafezul Islam ( Finance DU ) Head of Finance BEXIMCO Dhaka Partner Director, Finance, Oxford global school, Dhaka Md. Farid Alam ( IT UK ) Help head, Oxford global school Educator, Green Leaf School UK SWOT investigation of Creative universal school are given underneath Quality: High qualified educator Educators quality Great learning condition Educating condition Working condition Air conditioning framework homeroom Shortcomings: High hazard Educators governmental issues Complex administration Opportunity: Absence of English medium school High qualified overseeing body A wellspring of social work Danger: Changing government rule Rivalry Absence of the board Business Goal: The transient objective of this report is to basically apply the decided arrangement of set up an English medium school. We have referenced before that our fundamental objective is to give better training. The drawn out motivation behind this report is to have an away from of the exercises and prerequisites of setting up an English medium school in Dhaka. There have been numerous English medium schools working in our nation throughout the previous ten years. This is an assistance situated business, and there not been numerous proper attainability concentrates on the best way to set up this business. This examination fundamentally centers around the board, showcasing, specialized, and social monetary part of the task. Center Beliefs: Three center convictions are depicted underneath Minimal effort: Minimal effort is our primary conviction that we will give preferred training lower cost rather over different contenders. We are going to take just 1000Tk every month as education costs. Each body believe that English medium school is just for rich relatives due to significant expense, in any case; we will overlook this idea from general individuals. Imaginative worldwide school is for all sort of individuals in our general public. High qualified educator: We imagine that our instructor will be exceptionally qualified on the grounds that we accept that a decent educator can give best exertion as indicated by understudies need. Subsequently, when we select any instructor, we attempt to assign English capable individual. English condition: We accept that English condition is one of complex part couple to learn English language, likewise; we will cheerful that we will be effective to make an English domain which will be profited for understudies. Flexibly and Demand: There are a few factors that can impact on request of our Creative global school. Those elements are talked about beneath Education costs: education costs are one of a significant factor that can impact on request. We realize that if cost increment request of something diminishes that is the reason we have decided less education costs due to pull by and large individuals to concede there their kid in our school. Quality: Quality is a diminish factor for deciding interest of our instructive assistance. Each body need modest rate however they don't stay away from quality. On the off chance that quality become low, request will likewise be low, therefore; we generally attempt to support quality. Accessibility of different establishments: Demand likewise relies upon accessibility of other English medium school. In the event that number of English medium There are likewise a few factors that can impact on gracefully of our administration. Since our business is offering support, that is the reason; it just rely upon our quality assistance. In the event that we give very much adulated training , our schools fame will clearly increment. Methodology: Since Creative global school is an English medium school, so it ought to make an English domain. CIS will follow completely British instruction framework, this is our primary technique. Strategies: To do the methodology, we will follow a few different ways. These are referenced beneath 2.1. Minimal effort: Minimal effort is our fundamental upper hand that we will give preferred instruction lower cost rather over different contenders. We are going to take just 1000Tk every month as education costs. Each body feel that English medium school is just for rich relatives due to significant expense, notwithstanding; we will exclude this idea from general individuals. Inventive global school is for all sort of individuals in our general public. 2.2. Nature of training: This is our second upper hand; we realize that everything rely upon quality. On the off chance that our encouraging quality is acceptable, we will get greater prominence. 2.3. High qualified instructor: This is our upper hand; we feel that our educator will be exceptionally qualified in light of the fact that we accept that a decent instructor can give best exertion as indicated by understudies need. Therefore, when we select any educator, we attempt to choose English capable individual. 2.4. Area: Area is one of enormous factors behind the accomplishment of a business. Inventive global school is arranged in the focal point of our objective market. We feel that every single understudy will get the advantage from it. Correspondence arrangement of Dhanmondi is awesome, that is the reason understudy can come to class without any problem Statement of purpose: Inventive International School will give great instruction by profoundly qualified educator with lower cost, which will follow British training framework. We are principally concentrating on those families who have in any event 20,000Tk salary month to month. Customer examination: So as to realize who our potential client is, the place we can contact them, what they need and need. We can complete four sorts of statistical surveying, however we are fundamentally concentrating on factual research. To comprehend the quantity of understudy consumption, at the end of the day for showcase examination, for the main year of activity of the school, the accompanying information in the given table have been counseled. Education Rate for Person Aged 5 Years And Above By Sex, 20002-20006 Year Both sex Male Female 2005 53.89 45.93 60.10 2009 65.58 61.95 60.08 Sources: Official site of Bangladesh agency of insights (BBS) www.bbsgov.org So in D

2012 Admitted Freshman - UGA Undergraduate Admissions

2012 Admitted Freshman - UGA Undergraduate Admissions 2012 Admitted Freshman Later today, we will be making decisions available to students. For those of you who have been admitted to UGA, here is a post for you, and a chance to comment. Please remember that this is not a blog where you should post statistics, throw fellow classmates under the bus, etc. These types of comments will be deleted. Congratulations to all of the freshman who were admitted to UGA, and we look forward to you becoming a part of the Bulldog Nation. The next steps for a new student can be seen in the flyer in your admission packet titled Next Steps, so go ahead and review what you need to do next. In addition, there will be a great deal of information you can access off the myStatus page, so when you have the time (after celebrating), please review these. Remember that the Housing and myID pages may need a few business days before your information will be available, so be patient with these sites. You have until May 1 to submit a deposit to hold a spot in our freshman class, and we hope the next stage of the admission process is a little less nerve wracking than the decision process. As you celebrate this time, make sure to be considerate of others in your school who may not have been admitted. Good luck in the next stage of the college admissions process, and Go Dawgs!

Operations Managements - 2518 Words

1. ------------------------------------------------- Consider a firm with a daily demand of 100 units, a production rate per day of 500 units, a setup cost of $200, and an annual holding cost per unit of $10. Suppose that the firm operates 300 days per year. How many units of inventory must their storage area be able to hold? ------------------------------------------------- Answer | | close to 975 | | | close to 980 | | | close to 1095 | | | close to 1224 | | | close to 1225 | 5 points Question 2 1. ------------------------------------------------- ------------------------------------------------- If annual demand is 24,000 units, orders are placed every 0.5 months, and the cost to place an order is $50, what is the†¦show more content†¦| | | It quadruples (increases by 400%). | 5 points Question 8 1. ------------------------------------------------- ------------------------------------------------- The annual demand for an item is 2400 units. The inventory holding cost is $ 6.00 per unit per year. The demand is continuous and constant, that is, 200 units/month. The item is purchased in two lots. The size of the first lot is 1600 units and the size of the second lot is 800 units. Find the total annual cost of holding inventory. ------------------------------------------------- Answer | | 7200 | | | 4000 | | | 2400 | | | 1200 | | | 600 | 5 points Question 9 1. ------------------------------------------------- ------------------------------------------------- A manufacturing company sells its products directly to customers and operates 5 days a week, 52 weeks a year. The production department of this company can produce at the rate of 60 units per day. The setup cost for a production run is $ 125.00. The cost of holding is $ 4.00 per unit per year. The demand for the item is continuous and constant and is 3,900 units per year. (Note: The demand occurs only when the company is operating, that is, 5 days a week for 52 weeks). Find the optimum number of units to be produced in one batch (economic production quantity). Round the number to nearest integer. ------------------------------------------------- Answer | | 3900 | | | 570 | | | 494Show MoreRelatedOperations Management : Operation Management1355 Words   |  6 PagesOperations Management Introduction Operations management is the activity of managing the resources that create and deliver services and products. The operations function is the part of the organization that is responsible for this activity. Every organization has an operations function because every organization creates some type of services and/or products. However, not all types of organization will necessarily call the operations function by this name. Operations managers are the people who haveRead MoreOperation Management - Cadburyworld2493 Words   |  10 Pagestechnology to streamline the operation process) and facility costs (old and outdated facilities) at lowest possible. In return, they have to compromise low costs with their other objectives. The unskilled staffs and outdated facilities are compromised with the quality in the core process. For example, the brief video (facility) in the packaging plant is outdated and requires commentary notes from some guides. However, the unskilled guides are not familiar with the operations so they need to read fromRead MoreOperation Management And Operations Management2148 Words   |  9 PagesOperation management Introduction Being an operations manager is not an easy task, it involves good control and responsibilities for the major activities within the organisations in order to achieve goals that might be in form of services or in form of goods. The operation management roles may be different from business to business depending on the size and resources available, each organisation has its own operations functions, and in order to produces goods or services they have to convert theRead MoreImportance Of Production And Operations Management2317 Words   |  10 Pagesthe production and operation of enterprises. In order to remain competitive, companies in different countries have different factors of competitive advantage. A clear competitive advantage is the key to gain success in production and operation management. An effective operations management is the foundation of enterprise competitive advantage and the fundamental guarantee to realize corporate strategy. This essay deals with the importance of production and operations management in the enterprise,Read MoreOperations Management : Operation Management Essay2171 Words   |  9 PagesOperation Management Operations administration concentrates on precisely dealing with the procedures to create and circulate items and administrations. Operations administration is the procedure, which joins and changes different assets utilized as a part of the creation/operations subsystem of the association into quality included item/benefits in a controlled way according to the arrangements of the association. In this way, it is that part of an association, which is worried with the changeRead MoreOperation Management2751 Words   |  12 PagesTABLE OF CONTENTS 1. OPERATION MANAGEMENT 3 1.1. DEFINITION OF OPERATION MANAGEMENT 3 1.2. THE ROLE OF OPERATION MANAGER 3 1.3. RELATIONSHIP OF OPERATION MANAGEMENT WITH OTHER CORE FUNCTIONS 3 2. CASE STUDIES 3 2.1. HEATHROW INTERNATIONAL AIRPORT 3 2.2. NESTLÉ UK CHOCOLATE FACTORY 3 3. MAJOR UNDERSTANDINGS OF THE STUDY 3 4. CONCLUSIONS 3 REFERENCES 3 1. Operation Management For the success of an organization, the management crew plays a major role. An organizational structure is based on differentRead MoreOperations Management986 Words   |  4 PagesOPERATIONS MANAGEMENT Select two organisations that you are familiar with – one with a service output and one with a product output, and compare and contrast these organisations with respect to the following aspects: 1.1 The process of transformation of inputs to outputs 1.2 Process and Capacity design 1.3 Supply Chain management 1.4 Scheduling Operations Management refers to the management of the production system that transforms inputs into finished goods and services, (http://csuponomaRead MoreOperation Management2436 Words   |  10 PagesOPERATION MANAGEMENT IS IMPORTANT TO ALL BUSINESS To be able produce specialized managers capable of fulfilling strategic tasks within business and government enterprises the need for the practice of operations management cannot be forgone. Operations management is very significant in business operations since it forms the heart of the organisation by controlling the system of operation. Operations management deals with the design, operation, and enhancement of the systems that generate and deliverRead MoreOperations Management Chapter 18 Manual1950 Words   |  8 PagesChApter 18 Management of Waiting Lines Teaching Notes Some of the math and calculations can be left out in order to focus more clearly on the concepts of waiting lines. For example, all infinite source problems, including single channel (except constant service time) can be handled using the infinite source queuing table. In the past, queuing presented students with a good bit of computational requirements, and because of that, students frequently lost sight of the underlying concepts. WithRead MoreOperations Management1791 Words   |  8 PagesQUESTION 1 Operations management must be managed properly in order to improve an organization’s productivity and profitability. In the Cadbury World case, several micro and macro processes are involved and those processes bring some impacts to Cadbury World. Thus, Cadbury World must possess a sustainable micro and macro processes to achieve the best outcome and performance. Micro processes that involved are easily to manage compared to macro processes because macro processes are hard to manage

An Examination of Deontology and Utilitarianism in Deeply...

An Examination of Deontology and Utilitarianism in Deeply Moral Situations Samuel Adams (1722 - 1803), an American patriot and politician, once stated, Mankind are governed more by their feelings than by reason[1]. This statement is significant, as it undermines two of the primary ethical doctrines in philosophy - the deontological perspective defended by Immanuel Kant (1724 - 1804) in Foundations of the Metaphysics of Morals (634), and utilitarianism, supported by John Stuart Mill (1806 - 1873) in his essay, Utilitarianism (667). Deontology and utilitarianism are contrasting theories. The former focuses on the intrinsic moral worth of our actions, whereas the latter argues that the consequences of our actions determine†¦show more content†¦In this situation, the prospect of losing one or more of her children will undoubtedly cause the woman tremendous emotional anguish. Her plight corroborates Adams statement and implies that it is impossible to arrive at a rational decision in moral situations that elicit an emotional response. If the woman approaches the situation from a deontological standpoint, her decision will be influenced by her desire to act from duty and uphold a maxim that encompasses moral worth. For example, could the woman act according to a maxim that supposes it is prudent (in dire circumstances such as those in which she finds herself) to sacrifice one persons life to save the lives of others? If this maxim can be proved valid (i.e., universalizable), it seems evident that she will choose to kill one child to preserve the lives of the other two. However, this maxim is clearly not universalizable, as it involves using someone as a means to an end. Kant emphasizes, Man must always be regarded as an end in himself. Therefore I cannot dispose of man in my own person so as to mutilate, corrupt, or kill him (662). The child who is to be murdered will obviously not consent to this fate for the reason that it is a duty to preserve ones life, and everyone has a direct inclination to do s o (645). As a result, he will not be considered an end in himself, as he will not agree to share in the purpose of his mothers action (663).Show MoreRelatedApplication of Ethical Theories12285 Words   |  50 Pagesethics is a specialized branch of ethics focusing on how moral standards apply to business organizations and behavior (Velasques, 1998). As such, it cannot be understood separately from the general ideas of ethics, and the general ethical theories apply to business ethics as well (Hunt Vitell, 1986; Fritzsche Becker, 1984; Schumann, 2001; Lahdesnati, 2005). Normative ethical theory offers different moral theories, each prescribing a set of moral rules that individuals can apply in the process of decidingRead MoreThe Effects of Ethical Climates on Bullying Behaviour in the Workplace13824 Words   |  56 Pagespersonality of the victim (Bjorkqvist et al.,  ¨ 1994), a general negative evaluation of the leadership Ethical Climate and Bullying style and conï ¬â€šict resolution strategies of the employee’s immediate supervisor (TÄ ±naz, 2006; Vartia, 1996), low moral standards and culture (Einarsen, 1999), and a combination of organizational, work group and personal factors (Zapf, 1999) have been mentioned. However, bullying or mobbing behaviour does not occur in isolation, this behaviour evolves during time andRead MoreEntertainment Media Ethics : Music And Music Videos8248 Words   |  33 Pagesindustry would require picking up logic, thinking about the effects of the music and music videos on audiences. Ethics is needed in the music industry to build credibility among artistes and fans, to build trustworthiness. It will make music makers think deeply about the work they create, about the meanings that they convey with those words and the effects their music have on audiences. In line with Plato who believed that musicians are imitations of the physical world which is in turn an imitation of the

Individual Health Needs Assignment Free Essays

My individual health needs assignment will be looking at a task I undertook for my clinical skills assessment. For the assessment I had to take my fellow colleagues blood pressure. This assignment will be looking at the positive and negative skills I have learnt throughout practice and experience; it will also show the areas I need to work on more. We will write a custom essay sample on Individual Health Needs Assignment or any similar topic only for you Order Now My assignment will also look at the importance of respecting my colleague’s needs and preferences. The assignment will also look at the importance of gaining consent from my patient before I carry out any nursing intervention. At the beginning of the assessment I had to give a clear understanding of which I was and the scenario I will be taking part in. I felt my instructions were clear; however I could have spoken louder and slower. Before I carried out my task I washed my hands and cleaned the blood pressure equipment, by doing this I have reduced the risk of infection (Dougherty, Lister 2006). Dougherty et al states hand washing is well researched and uncontroversial having been found to be the single most important procedure for preventing nosocomial infection as hands have been shown to be an important route of infection. The DOH also states hands must be cleaned before and after any nursing intervention (cited Dougherty, Lister2006). I felt my hand washing technique was good as I followed the six hand technique which states, to wash hands correctly you initially have to wash your hands palm to palm, which I did, it also suggests you have to put your right palm over the back of your left palm and vice versa, thirdly palm to palm with bent and spread out fingers. The fourth step of this technique is to wash the outer parts of your bent fingers, fifthly circular rubbing of left thumb in closed right hand which I feel I did not do correctly, and finally is circular rubbing backwards and forwards with closed right hand fingertips in left palm and vice versa ( cited Braun Medical LTD). Although hand washing was good there are still areas for improvement, therefore I will continue to improve this technique by researching more about handwashing,as it is an important technique to get right and it helps stop the spread of infection. I also introduced myself to my colleague by given my name, and what I was going to do. By doing this it would have made my colleague feel comfortable with the procedure. Although I communicated to my colleague I feel I could have spoken to my colleague more, I also feel my non-verbal communication could have been better as I found it hard to look at my colleague. During the scenario I was maintaining a safe environment by ensuring my colleague was sat comfortable, and by placing a pillow under their arm. I also made sure there was a table near my colleague which I could all my equipment on, so she could identify what I was doing. I also made sure I was sitting comfortably and the table was reach of me without me stretching out to get my equipment (Roper et al 2004). I feel the scenario went well, although I could have read more about hand washing, although the technique was good, I could improve this more to stop the spread of infection. I feel my interaction with my colleague throughout the scenario was poor as I did not communicate enough, a and I could of been reassuring my colleague more. After completing the scenario I cleaned the equipment down and disposed of any waste in the correct way To conlude this assignment I have learnt alot by participating in this assessment. I ahve learnt alot about myself and the ares in which I need to improve on. I have also realised the importance of gaining my colleagues consent befor carrying out any mursing intervention. The assessment has also taught me the importance of maintaining my colleagues dignity and respect at all times, and that is more important to treat them as individuals. I since come away from the assessment aware of my mistakes and that I need to improve on my handwashing techniques. I feel the overall assessment was good as I have gained alot my knowledge about the correct a procedure should be undertaken. I have also learnt that it is important as health professionals we ensure our patients/clients are comfortable at all times. How to cite Individual Health Needs Assignment, Essay examples

Enterprise Computing In Terms of Java EE and .NET

Question: Describe about the Enterprise Computing In Terms of Java EE and .NET . Answer: Introduction: Enterprise computing can be referred to as the mission-critical systems. The business of an organization relies on these systems. In addition to that, a database is incorporated in the system. It is required to understand the meaning of the enterprise as most of the technical products in the market are getting marketed as enterprise, buzzword (Pal et al. 2014). The shared solution to the business is provided through the enterprise computing. In this report the compression of Java EE and .NET will be carried out as layered and component-based model. Theo whole report is based on the analysis of Java EE and .NET. Comparison between Java EE and .NET: Comparison as Layered model: Advantages of Layered Design: Java EE: The scalability increases. This is because of its capacity of numerous level organization and the level decoupling it brought. For instance, the information level can be scaled up by database grouping without different levels including. The web customer side can be scaled up by burden balancer effectively without influencing different levels (Liu and Shen 2015). Windows server can be bunched effortlessly for burden adjusting and failover. What's more, business level server can likewise be grouped to scale up the application, for example, Weblogic bunch in J2EE (Basanta and Garca 2014). Better adaptation to internal failure capacity, taken as an example, the databases in information layer can be bunched for failover or burden equalization reason without influencing different layers (Liu and Shen 2015). .Net: In a Layered design programmers isolate the UI as of the business foundation as the developerll as the business foundation from the information admittance basis. Separation of worries amongst these reasonable sections and layers is fluently accomplished through the support of covered production (Esposito 2015). For instance on the off chance which the developer require a windows UI because different to the developer program interface, this be supposed to be probable within a straightforward and rapid way by merely displacing the user interface aspect (He, Yan and Da 2014). The different sections resembling business foundation, information way in and the database carry on as previous way. Component of Individual layers and Their Functions: Java EE: in two-tier architecture the components are client and server. Server provides the database and logics to client for accessing the application. In three-tier architecture there is an additional component called middle tier. This tier holds the business rules (Liu and Shen 2015). In N-tier architecture the client is connected to application server which provides access to the data base. In terms of web application, the web server is installed betthe developeren application server and database (Ji et al. 2014). .NET: Within presentation layer the tow kind of entities are user interface and user interface process. Within business layer the components are business workflows, business entities and service interfaces (Yingxia and Zimian 2014). In terms of data layer the components are data access entities, foundation services and service gateways. Comparisons like Component-Based Form: Parts of the Platforms: Java EE: The EJB or Enterprise Java Beans was developed using the outset. It is because for supporting the entities from various vendors. EJB parts can be written without knowing the environment in which they will be utilized (Jendrock et al. 2014). Applications in view of EJB parts are freely coupled: Loosely coupled frameworks are less demanding to test and keep up and components of an approximately coupled framework are simpler to reuse. Figure 1: Components of Java EE (Source: Willnecker et al. 2015, pp-103) The characteristics of the Java EE components are first, encapsulation through container, location simplicity, distributable component interactions are supported and naming system is used for obtaining the component references (Jendrock et al. 2014). .NET: The System.ComponentModel namespaces contain sorts that execute the run-time and plan time conduct of segments and controls." The usefulness the organizationgive could be anything. What the ComponentModel gives is metadata and the result is that the organizationcan outline segments that can be utilized as a part of the visual planner (Souza 2012). Subsequently: public interface IDesigner : IDisposable { IComponent Component {get;} DesignerVerbCollection Verbs {get;} void DoDefaultAction(); void Initialize(IComponent component); } The namespace likewise gives the TypeDescriptor/Convertor stuff, again usable for configuration time access to properties (Sorokin 2015). Specifying Component Behaviors: Java EE: Java EE epitomizes parts in compartments that provide life-cycle administration, isolate segments from different parts and isolate segments from the runtime environment (Hoorn et al. 2012). Figure 2: Java EE Component Interaction (Source: Gupta et al. 2012, pp-12) In terms of the distributed and local entity interactions, the engineer indicates whether a collaboration is to be neighborhood or distributable. In terms of local, the application server makes segments accessible to each other in the same JVM machine (Hoorn et al. 2012). On the other hand regarding distributable, the application server gives a RMI base by which segments convey. Both systems have related expenses and advantages. The RMI framework must have the capacity to deal with the taking after configuration issues marshaling and unmarshalling of contentions and return values, passing circulated special cases and passing security setting and exchange connection. Figure 3: Calling Conventions among Local and Distributable Components (Source: Gupta et al. 2012, pp-13) .NET: Name Description System.ComponentModel System.ComponentModel namespace gives classes that are utilized to actualize the run-time and plan time conduct of parts and controls (Takala 2013). This namespace incorporates the base classes and interfaces for actualizing traits and sort converters, official to information sources, and permitting parts. System.ComponentModel.Composition Gives classes that constitute the center of the Managed Extensibility Framework, or MEF. System.ComponentModel.Composition.Hosting System.ComponentModel.Composition.Hosting gives Managed Extensibility Framework (MEF) sorts that are helpful to engineers of extensible applications, or hosts (Highina et al. 2014). System.ComponentModel.Composition.Primitives System.ComponentModel.Composition.Primitives gives the primitive sorts hidden the MEF programming model. Runtime Structure: Runtime Foundation: Java EE: The Java compiler, part of the Java Development Kit (JDK) deciphers the code composed by the designer into stage autonomous Java "bytecode". The Java Virtual Machine (JVM) makes an interpretation of Java bytecode into directions conceivable to the fundamental working framework. On the off chance that the Java class libraries and a JVM are available on a PC, the machine is said to convey a Java Runtime Environment (JRE) (Stark, Schmid and Borger 2012). Cutting edge JRE's incorporate more than simply the JVM, such a Just-In-Time compilers and byte code verifiers. .NET: The Common Language Runtime or CLR is a superior motor for running applications manufactured utilizing the .NET Framework. Code that objectives the runtime and whose execution is overseen by the runtime is alluded to as oversaw code. Duty regarding errands, for example, making objects, making technique calls, thus on is designated to the CLR which empothe developerrs it to give extra administrations to the code as it executes (Erickson 2013). While the part is running, the CLR gives administrations, for example, memory administration (counting rubbish accumulation), process administration, string administration, and security implementationand fulfills any conditions that the segment may have on different segments. Services Provided by Runtime Foundations: Java EE: Platform Services Components of Services Java Virtual Machine or JVM High Quality GC 1. Parallel, Collection and Concurrent 2. Low whole allocation price High Quality Machine Code Generation 1. Two JITs, Profiling and JIT'd Code Management 2. Bytecode cost model Uniform Threading Memory Model Locks (synchronization), wait, notify and volatile (Stark, Schmid and Borger 2012) Type Safety Dynamic Code Loading Class loading, re-JIT'ing and Deoptimization Quick high-quality Time Access System.currentTimeMillis Internal introspection services Reflection, JVMDI/JVMPI, JNI, Agents and JVMTI .NET: Platform Services Description CLR or Common Language Runtime Type Safety Is alluded as the specifically highlight. It permits to get to memory just in approved ways ensures that it is inside the limits. It guarantees that code can't perform operations that are invalid for an article. Managed Code execution It is the procedure took after by the CLR from stacking MSIL, changing over it into machine code, memory administration. Overseen code execution additionally handles JIT assemblage, handles special cases, and affirms sort the developerllbeing and security issues (Erickson 2013). Side-by-side execution Gives a chance to execute numerous renditions of an application or segment on one PC. It permits the execution of different forms of CLR and numerous renditions of utilization executing in the meantime on the same PC. Benefits of the Services: High quality GC: The cycles within the object graphs can be managed with more efficiency. The operations of the garbage collector become quicker. High Quality Machine Code Generation: The profiling of the information which is only available at time of runtime can be made more sufficient (Stark, Schmid and Borger 2012). Type Safety: The validation of the types of the variable will be more effective and accurate. Managed Code execution: It provide benefits by providing services such as memory management, exception handling, thread management, garbage collection and safety. Side-by-side execution: Through this the system can be running various versions of the application within the same system (Erickson 2013). Support Module Deployment and Packaging: Java EE: Java EE software is expressed within a JAR or Java Archive testimony, a WAR or Web Archive document, or an EAR or Enterprise Archive document. An EAR or WAR record is a standard JAR, .container, document through a .ear or .war development. Utilizing EAR, WAR, and JAR modules and records creates it believable to accumulate various distinctive Java EE applications utilizing a portion of the similar sections (Jendrock et al. 2014). No extra coding is necessary; it just requires a process of collecting or bundling diverse Java EE components into Java EE, WAR, EAR or JAR records. Figure 4: Framework of EAR File (Source: Highina et al. 2014, pp-15) The two sorts of distribution identification are runtime and Java EE. Java EE organization identification is distinguished by Java EE specific and is utilized for arranging distribution settings on some Java EE-agreeable practice. A runtime distribution descriptor is used for designing Java EE execution particular limitations. .NET: To start with, the organizationwill investigate the most straightforward .NET Framework application, the customary Hello World system, written in Visual C# and talked about in point of interest in the instructional exercise, Introduction to Developing with the .NET Framework. Figure 5: Hello world Subdirectory C# Source Code (Source: He, Yan and Xu 2014, pp-1589) This stand-alone, executable project composes a solitary line to System.Console, which is a sort contained in the .NET Framework class library. The system does not reference whatever other libraries and does not itself create a library. Giving advantageous access to sorts in the .NET Framework class library requires the utilizing articulation: Likewise, the system characterizes a class to encase the application code: class MainApp { At long last, the system characterizes the Main technique to give the section point to the code: public static void Main () { Build.bat contains the accompanying single line, which is all that is important to order this little program: csc.exe /debug+ Hello.cs (Hu and Zhang 2014). Enterprise application integration: Supporting B2B through Soad and Mda Methods for Both J2EE and .NET: This reconciliation technique gives arrangement of ideas expected to demonstrate the two viewpoints. Ideas identified through business point of view explain the placed in components in industry and are said to by model of CIM by BPM or Business Process Model (Santos et al. 2013). Ideas identified with framework point of view are components used to portray usefulness and framework preparing, and are spoken to in PSM and PIM structure, Interface Web Service Model, Composite Application Model, by Use Case Model, Service Model, Component Model, Process Execution Model and Service Process Model (Utomo 2013). SOA is a product design planned taking into account administration situated configuration standards while administration introduction is an idea in programming building that speaks to various ways to deal with partitioned interest. The main feature of the proposed method is that it utilizes SOA regarding the execution of structure and in terms of the development of joining phase (Santos et al. 2013). It characterizes a service oriented proposition regarding the improvement of information systems in sharing rules to build ISs construct only in light of administrations, utilizing them as top notch objects for the entire procedure of the IS improvement. This methodology encourages the improvement of administration arranged applications and in addition their usage utilizing current innovations, for example, Web administrations, BPEL and ESB (Utomo 2013). Connection to the Legacy Business Systems: Java EE: The connection to the system is provided through HTTP request management, session handling, supporting transaction connectivity to other systems, authentication, access control and validation of HTTP request parameter (Curry 2012). .NET: This plat form provides support to the connection to the legacy system through message bus, component maintenance activity, query inventory database and service-to-service integration (Herzig et al. 2012). Pros and Cons of Two Platform: In Terms of Technology: Numerous substantial organizations have existing applications written in assortment of dialects, for example, COBOL, C++, SAP, and Siebel. This sort of legacy combination is a standout amongst the most difficult errands to beat when building web administration J2EE offers a few approaches to accomplish legacy incorporation: Using JMS to coordinate with existing informing frameworks (Waqar, Luders and Lundqvist 2013) Using Web administrations to incorporate with any framework Using CORBA for interfacing with code written in different dialects JNI for stacking local libraries and calling locally .NET offers the Host Integration Server 2000 for crossing over to information and applications on centralized server legacy frameworks, BizTalk Server 2002 to manufacture XML-based business process crosswise over applications and associations (Bai et al. 2013). In terms of Portability: J2EE has supreme preferred standpoint in this field in light of the fact that the JVM or JRE, on which J2EE is supported, is available on any phase. Another cause is that J2EE is a regular, thus it bolsters an assortment of usage, taken as an example, BEA, IBM, and Sun. To assurance the movement of J2EE, Sun has manufactured a J2EE similarity test suite (Waqar, Luders and Lundqvist 2013). Any organizations J2EE arrangement end the analysis will acquire an authorization from Sun. Conversely, .NET just keeps running on Windows, its upheld equipment, and the .NET environment. Today there a few undertakings, for example, "Mono", attempt to assemble Linux and crossplatform applications taking into account ECMA 334/335, which is the details for C# and a subset of the .NET system (CLI-normal dialect framework) put together by Microsoft. The reason for these tasks is attempting to enhance the versatility of .NET (Bai et al. 2013). In Terms of Tools: On .NET stage, Visual Studio.NET is the most effective improvement apparatuses for .NET creating. It gives an incorporated creating environment, a simple use GUI interface what's more, heaps of creating parts. Java is the main dialect support on J2EE stage (Waqar, Luders and Lundqvist 2013). Different dialects can be crossed over into J2EE stage through CORBA, web administrations, JNI, or JCA. Be that as it may, these dialects can't be blended with Java Code. Conclusion: From the above study it can be concluded that both the Java EE and .NET are crucial to the implementation, development and integration of various enterprise systems. Both phases provide advancements which authorize a talented designer for constructing superiority undertaking applications. As per several cases, a modernism is every so often chosen taking into account implementation alone. Microsoft equipments have an advantage over Java in terms of developing software which needs great graphical user interfaces and which express substance to web curriculums. The identification is that Java servers are more reliable option regarding composite applications underneath higher quantities of users. Take into account the present modernism scene of organizations and the focused capabilities of organizations personnel. It is because supplanting existing framework and preparing engineers is excessively expensive. Java, along with its several-phase adaptability, provides the organizations influe nce to whichever arrange with a present seller or choose the merchant of organizations preference. As said over, Java's quality lies in libraries created by different outsider sellers. In addition to that, a variety of libraries and controls are presenting accessible for .NET. In addition to that, the collective expenditure of constructing, keeping up and conveying the application is also present. In conclusion, the phase for choosing depends upon organizations situations and the requirements of organizations system. References: Bai, K., Ge, N., Jamjoom, H., Jan, E.E., Renganarayana, L. and Zhang, X., 2013. What to discover before migrating to the cloud. In2013 IFIP/IEEE International Symposium on Integrated Network Management (IM 2013)(pp. 320-327). IEEE. Basanta-Val, P. and Garca-Valls, M., 2014. A distributed real-time java-centric architecture for industrial systems.IEEE Transactions on Industrial Informatics,10(1), pp.27-34. Curry, E., 2012. System of systems information interoperability using a linked dataspace. InSystem of Systems Engineering (SoSE), 2012 7th International Conference on(pp. 101-106). IEEE. de Souza, C.R., 2012. A Tutorial on Principal Component Analysis with the Accord. NET Framework.arXiv preprint arXiv:1210.7463. Erickson, D., 2013. The beacon openflow controller. InProceedings of the second ACM SIGCOMM workshop on Hot topics in software defined networking(pp. 13-18). ACM. Esposito, A., 2015.Learning. NET High-performance Programming. Packt Publishing Ltd. Gupta, P., Mata-Toledo, R. and Monger, M., 2012. Utilizing ASP. NET MVC in web development courses.Journal of Computing Sciences in Colleges,27(3), pp.10-14. He, W., Yan, G. and Da Xu, L., 2014. Developing vehicular data cloud services in the IoT environment.IEEE Transactions on Industrial Informatics,10(2), pp.1587-1595. Herzig, P., Ameling, M. and Schill, A., 2012. A generic platform for enterprise gamification. InSoftware Architecture (WICSA) and European Conference on Software Architecture (ECSA), 2012 Joint Working IEEE/IFIP Conference on(pp. 219-223). IEEE. Highina, B.K., Bugaje, I.M. and Nglala, G.M., 2014. Development of Continuous Oscillatory Baffled Reactor Arrangement for Biodiesel Production from Jatropha oil.World,1(1), pp.1-19. Hu, S. and Zhang, Y., 2014. Design and Implementation of Fast Entry System for Equipment Downtime Information Based on .NET MVC Framework. In2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Atlantis Press. Jendrock, E., Cervera-Navarro, R., Evans, I., Haase, K. and Markito, W., 2014. The Java EE 7 Tutorial, Release 7 for Java EE Platform E39031-01. Ji, Z., Ganchev, I., O'Droma, M. and Ding, T., 2014. A Distributed Redis Framework for Use in the UCWW. InCyber-Enabled Distributed Computing and Knowledge Discovery (CyberC), 2014 International Conference on(pp. 241-244). IEEE. Liu, X. and Shen, J., 2015. Design of Online Examination System Based on Java EE. Pal, P., Atighetchi, M., Soule, N., Ishakian, V., Loyall, J., Grant, R. and Sinclair, A., 2014. Secure and QoS-Managed Information Exchange Between Enterprise and Constrained Environments. In2014 IEEE 17th International Symposium on Object/Component/Service-Oriented Real-Time Distributed Computing(pp. 141-149). IEEE. Santos, N., Duarte, F.J., Machado, R.J. and Fernandes, J.M., 2013. A Transformation of Business Process Models into Software-Executable Models Using MDA. InInternational Conference on Software Quality(pp. 147-167). Springer Berlin Heidelberg. Sorokin, D.E., 2015. Aivika 3 User Guide: Version for .NET Framework and Mono. Stark, R.F., Schmid, J. and Borger, E., 2012.Java and the Java virtual machine: definition, verification, validation. Springer Science Business Media. Takala, K., 2013. Innovative Human-computer Interactions to Support Cognitive Collaborative Geospatial Environments. Utomo, W.H., 2013. Integration of SME, Industry and Government through Public Infrastructure of SOA and Cloud Computing.Information Technology Journal,12(4), p.594. Van Hoorn, A., Waller, J. and Hasselbring, W., 2012. Kieker: A framework for application performance monitoring and dynamic software analysis. InProceedings of the 3rd ACM/SPEC International Conference on Performance Engineering(pp. 247-248). ACM. Waqar, H.U., Luders, F. and Lundqvist, K., 2013. Comparison between .NET and Java EE Implementation of Cash Bank System. Willnecker, F., Brunnert, A., Gottesheim, W. and Krcmar, H., 2015. Using dynatrace monitoring data for generating performance models of java EE applications. InProceedings of the 6th ACM/SPEC International Conference on Performance Engineering(pp. 103-104). ACM. Yingxia, L. and Zimian, H., 2014. A web-based test system using ASP .NET and AJAX.

7 Ways to Use RSS Feeds in WordPress

One major advantage with WordPress is the way it integrates smoothly with many third party online services such as Twitter, Facebook, Instagram, Trello or Dropbox. Besides these and other services, it also integrates well with RSS. RSS is a technology that thousands of internet users depend on to keep track of their favorite websites. In this post, lets find out the many ways in which you can use RSS feeds in WordPress to display information thats of interest to your audience. Feedly. If youre a WordPress website owner, you can also receive the RSS feeds in WordPress websites directly.To help you display the feeds on your website, WordPress has many plugins such as Feedzy RSS Lite, which displays basic RSS with shortcodes and widgets.However, to use RSS in WordPress more effectively, you may need to add the pro features, which include keyword filtering, tracking tags, multiple templates, full-text feeds, Feed to Post (autoblogging), WordAI integration, product prices importer, extrac tion of various elements from custom feed tags, Elementor and WordPress block editor integration, and more. RSS Aggregator by Feedzy Powerful WP Autoblogging and News AggregatorAuthor(s): Themeisle 94%Ratings 581,789Downloads WP 3.7+Requires More info feedzy-rss-feeds.zipCurrent Version: 3.3.11Last Updated: October 10, 2019 94%Ratings 581,789Downloads WP 3.7+Requires WordPress.org Plugin Page RSS Aggregator by Feedzy Powerful WP Autoblogging and News Aggregator How you can use RSS feeds in WordPressYou can search for feeds that are a good fit to your website, and import them into your website. If you wish, you can filter the feeds using keywords. Once you set up RSS feeds in WordPress, there are many common ways in which to use them on your website. You can:Gather tidbits from different sources and display it on your own website, without leaving your WordPress dashboard. An example is gathering what folks have to say about your business in the media or on social foru ms. After filtering, you can display it in the About Me or Testimonials section of your website.You can create an entire website of your own by simply curating content from other websites. Autoblogging sites are a good example of this, and you can even import content via RSS feeds into your blog and publish them as individual posts.You can connect to a specific feed and keep your readers updated on whats relevant to them. For instance, on a company website, you can display the live stock prices of your company in a ticker on the home screen.Increase your footprint on social media forums by sharing content from the feeds automatically on your social network.However, you should be mindful of the legalities in using RSS feeds. You may need to attribute content to rightful owners or take permissions to use the feeds on a commercial basis.Some specific uses of RSS feeds in WordPressLets look at a few imaginative ways in which you can use RSS feeds in WordPress.Note; if you want to implem ent any of the ideas described below, please refer to the guides linked above.1. News aggregator sitesLook no further than The Drudge Report. In our earlier post, you can read how to use RSS feeds in WordPress to scour multiple sites and put all the news relating to a niche in one place. You can draw content from a variety of sources, categorize them and display in a reader-friendly format. You can use plugins to automatically create WordPress posts for this stream of content and also add to it, before hitting the Publish button.Ditto for YouTube videos. Subscribe to YouTube Channels, and then export the subscriptions via RSS feeds to your WordPress website. Like so:2. Online storesOnline stores can source product categories for their shop shelves. Sites such as Craigslist, support RSS subscriptions for specific product and service categories.Simply type in the name of the product in the Search bar, and scroll to the bottom of the page. Youll find an RSS button that allows you to su bscribe to the list of classifieds for that product.You can see the potential in this if you are say, a car dealer. Without too much effort on your part, a continuous supply of cars will be available to you to offer to your customers.3. Google AlertsCompile a list of Google Alerts for your business name. This can help manage the reputation of your business by keeping track of your business mentions in the press and other media forums.Google has a tutorial on how to set up the alerts. And in the Settings, you can change from the default email delivery to RSS Feed. You can filter and use the feed to create content for a page on your website about your business in the media.4. Track stock prices or foreign exchange ratesBy setting up a customized RSS feed, you can track select stocks or currencies, or track global stock indicies. For instance Nasdaq supports stock quote feeds of Top 5 Up / Down on Unusual Volume. It also allows you to build your own custom stock quote feed. These RSS f eeds in WordPress can be of immense value to a finance related website. They can also help display the live stock price of your companys shares on a widget on your home screen.5. Coupon and discount websitesA discount or coupon website can rely on RSS feeds in WordPress to stay up to date with the latest offers and best deals. You can subscribe to RSS feeds from sites like CouponSurfer and display the information on your website. Some sites allow you to enter your zip code to receive updates about deals in your locality.6. Inspirational quotesInspire your audience with inspirational quotes drawn from sites like BrainyQuote. Once you add the feed to your WordPress website, youll have fresh quote on your site everyday, without any work on your part.A dedicated plugin for WordPress is available to help display the quotes in a widget. Similarly, you can educate readers with a word a day, or help them start off their day with a smile with a joke each day.7. Weather updatesOffer regular u pdates on the weather, to help your readers stay on top of it. For instance, regular updates are available via feeds from Weatherzone, a service that provides information on the weather in most Australian locations. You can click on the RSS button and enter a postcode to receive updates on local weather via an RSS feed. You can likely find similar services for weather in other areas of the globe.Any website that has anything to do with the outdoors such as an Event Management Company, a sports website or an agriculture related enterprise will find this useful. Of course, you can set up a standalone weather website too. But in that case, you may find yourself paying for the different feeds at commercial rates.RSS is a free and commonly used service thats compatible with WordPress. This post can set you thinking on the different ways you can make use of RSS feeds in your WordPress website. Any thoughts? 7 ways to use #RSS feeds in #WordPress

Critical Synopsis Essays

Critical Synopsis Essays Critical Synopsis Essay Critical Synopsis Essay The author developed argument by first reviewing both the planned and emergent models Of organizational change ND then moves to discuss the deficiencies of contingency model of change However, more authors moved towards the concept of organizational change and expanded the number or steps to organizational change (Brunets 1996). These facts are integral part of approach to manage organizational change. Within the writing a standout amongst the most persuasive points of view inside what are known as arranged ways to change is that of Lenin who contended that change include a three stage process: firstly, unfreezing the current conduct; besides moving to the new conduct and, at long last, freezing the new conduct The three-stage model was received for a long time as the overwhelming system for understanding the procedure of hierarchical change (Atoned, 2005). Since its plan, the hypothesis has been audited and changed, with stages being partitioned to make more particular steps. In spite of its prominence, Burners circuited Linens unique hypothesis for being in view of little scale tests, and all the more critically the way that it is in view of the presumption that association act under consistent conditions that can be looked into and anticipated. As a result of such reactions a different option for arranged ways to deal with authoritative change was created that is known as the emergent methodology. An emergent methodology to organizational change sees change as so quick and arbitrary that it cannot be achieved from the top down. Rather, it is argued, change ought to be seen as a methodology of realizing the organization reacts to the interior and outer natural changes. Atoned (2005) proposes that this methodology is more centered on change preparation and encouraging for change than for giving reticular preplanned steps for every change undertaking and activity. While these points might be seen as common sense. A key assumption hidden rising speculations is that with a specific end goal to react to change, administrators must have an inside and out comprehension of the association, its structures, techniques, individuals and society. Understanding these will permit leaders to pick the most proper way to deal with change and recognize the components that may go about as facilitators or obstructions to he change. On my own reflection, the new approach itself is not free from argument that questions the convenience of the expansive nature activity successions, and their application to extraordinary hierarchical settings. A more situational or possibility methodology will be better. As these will change from association to association, leaders reactions and systems for change will likewise need to vary.

Japan Essay Example | Topics and Well Written Essays - 4000 words

Japan - Essay Example Today the process of reclamation of land from the sea is going on but it is faced with resistance from environmentalists that argue the bay is more important as an ecological buffer for both the land and the commercial fishing industry. Future land development is this area will now have to deal with balancing environmental concerns and the need for space in the face of limited supply on Japan's Island nation. This paper will explore the alternative ways in which Land reclamation project in Tokyo bay could proceed in light of all the competing motivations that exist. After introducing the history of land reclamation in Tokyo Bay it will look at the the way in which construction would ideally have to be implemented using the ideas of famed Japanese Architect Kenzo Tange. It will look at the arguments for conservation projects in the area that would perhaps be more attractive to the Japanese population than monolithic construction projects and it will touch on the possibility of using f loating structures to expand construction. In exploring these alternatives this paper will place the rationales for these approaches in their appropriate historical, social, cultural and scientific context. Tokyo Bay formed about 12000 years ago following the last glacial age(1, Tomoyuki). Over the millenia an intricate network of coral grew in the pattern of coral in all coastal regions. This coral today provides a vital role in the protecting the delicate ecosystem that exist in the area. There are many life forms that presently exist. Major groups of corals were only discovered within the last decade but now there is found to be an extensive network of coral all throughout the area. Indeed the bay is teeming with life. A rich population of plankton that have ironically thrived on the treated sewage waste that has been released into the bay provide the food base for a number of fish that live in the area, including bass, parrot fish,and shrimp to name just a few. The area has long been noted to produce fish stock at a higher rate than the surrounding ocean precisely because of the plankton. The problem has been that the encroachment by land reclamation has also claimed much of the fl at land that surrounds the bay. Over 90 % of this land has been reclaimed in the last 50 years(4 , Mason) . The reasons for this expansion are rooted in Japan's need for more space. There are 127 million people in Japan living in a geographical area the size of only five times the size of Britain(6, Mason). Land reclamation therefore is almost an historical inevitability. The earliest example of land reclamation occurred in the Edo era over 400 years ago. While this reclamation undoubtedly effected the delicate ecosystem the scale was small enough that the system was able to absorb the shocks. This remained the case till the postwar period when industrialization proceeded at a rapid pace. Ironically the first widespread utilization of land reclamation arose out of a need to curb pollution. The Asanao Cement Corporation was the principal culprit in the the pollution of the inland areas of Fukagawa. A plan was therefore devised, ill conceived in retrospect, to reclaim land along the Tokyo bay and situate much of the heavy industry in this area(5, Amazaki). This was in 1912 and the growth expanded during the years of World War II, but only really dramatically increased in the post war rapid economic expansion. Amazaki describes the

Letter Essay Example | Topics and Well Written Essays - 500 words - 8

Letter - Essay Example German invasion of Poland and French declaration of war on Germany have resulted in a large number of casualties. I do not know why the main powers of the world have lost patience and have started the war but I believe that our army can lead the world towards peace and stability. We are determined to get victory in the pacific region. The Japanese attack on Pearl Harbour and Hitler’s declaration of war are such issues which have forced us to participate in the war. We have the aim of helping the countries which are in need. We have to support British in order to stop Germans from conquering the land of Britain. We are the peacemakers, not peace destroyers. My dear sister! Do not get upset because of the situation. We are doing our best for the cause. Our physical condition is also good and we can fight for a long time for the cause of bringing pace to the world. You want, I want, we all want Britain and France to stop German invasion by winning the war against Germany. Our political leadership has given us a lot of support in aiding Britain and helping her win the war against Germans. It is very good to know that both political leadership and general public have the same mindset as they are supporting us in our mission of helping Britain. We want to stabilize democracy in every part of the world. To me, democracy is the best way of governance. When a threat to democracy occurs in any part of the world, its effects can be seen in all related parts of the world. Threat to democracy is also one of the main reasons of this war. The democratic powers have become passive. Here, I would like to tell you some of the main causes of this war in order to make you aware why we have been involved in the war. Some causes include Hitler’s aim to dominate the European countries, aggressive aims of Hitler’s allies, such as, Italy and Japan, failure of the Treaty of Versailles, and inability of the League of Nations to keep peace in the world. In the end, I would say

History of the Selective Service and the Draft

History of the Selective Service and the Draft Albeit with some qualifying distinctions, women have always served in the U.S. Military since the birth of America. Their roles, responsibilities and numbers have steadily increased over the years and their strides in equality have afforded them the same opportunities as men. However, they have never been subject to Selective Service registration or a military draft in America. Women continue fighting towards being considered equals in the eyes of the nation even though U. S. Military policies changed, lifting all restriction on combat roles. Some might say it is time while others might say women should never have to register. Women should be given the same legal obligation as men to register for the Selective Service by their 18th birthday. In 1917, Congress passed the Military Selective Service Act (MSSA) at the end of World War I, which authorized them to draft men as troops. President Roosevelt supported amending the act to draft women as nurses during World War II and the act passed in both the House and Senate just before the end of the war. The country came close to drafting women as nurses during World War II, but a surge of volunteers made it unnecessary. The draft, again, was used during both the Korean and Vietnam Wars and pulled from qualified men only. There was a lot of protest against the Vietnam War and the draft during this time. Nobody wanted to send the nations boys off to fight and die in a senseless war. Many men would find ways to dodge the draft. The drafts immense unpopularity during the Vietnam War saw to its end in 1973 and in 1975, whereupon registration for the Selective Service was no longer required. U. S. Military would now and for the next 40 years be considered an All-Volunteer Force. In 1980, the MSSA was reinstated and, once again, men between the ages 18 and 26 would have to register with the Selective Service. This reinstatement of the Selective Service Act came in response to heightened Russian military action and President Carter wanted to ensure that the nation had the contingence force to meet any possibly threats. Included in the Act was an amendment to consider women for registration and service in the U. S. Military. Congress approved reactivating registration, but declined the amendment due to Department of Defense (DOD) policy excluding women from assignments in combat positions. Even with the reinternment of the MSSA by President Carter, the draft was never enacted after 1973. December of 2015 brought a major shift to the U. S. Military with the announcement that all military jobs were now open to women. Military officials and Senators took this opportunity to reexamine and amend the MSSA to include female registrants. In June of 2016, the Senate passed the 2017 National Defense Authorization Act that included the amendment as the next logically progressive course of action. The primary reason for the Selective Services exclusion of women relied upon womens restrictions from combat roles. Still, many legislators oppose having the nations daughters, mothers and wives being drafted and forced to fight in a war. There are speculations that Congress had removed the amendment and corroborated a compromised version of the legislation with the Senate. The White House initially opposed women having to register with the Selective Service, but in December of 2016 voiced support for amendment and with women in combat roles. The final decision may not be with the President, Senate, or Congress, but rather with Federal Judicial branch, which may ultimately be the deciding voice on whether this policy is effectuated. Legal case against the Selective Service The MSSA has been legally challenged on severely occasions by citizens and organizations claiming unfair discrimination or unconstitutional merit. The issues are: who is being discriminated against and what rights are being violated? The answer: women for not having the same obligation and opportunities as men to defend our country or men for being singled out and forced to fight in a war in the event of the draft being enacted. In July of 1980, Robert Goldberg filed a lawsuit against Bernard Rostker and the Selective Service System, claiming the MSSA violated the Fifth Amendments due process clause and was unconstitutional. Rostker appealed the decision of the Pennsylvania Federal Court to the Supreme Court when Goldberg won. In the Supreme Court case of Rostker v. Goldberg (453 U.S. 57) of 1981, the court ruled in favor of Rostker stating that the MSSA does not violate the Fifth Amendment due process clause due to current restriction of combat roles on women. Congress concluded the MSSAs purpose relied on drafting combat troops, and restrictions made registering women null. In April of 2013, James Lesmeister and the National Coalition for Men filed a lawsuit against the Selective Service Administration once more claiming that the MSSA was unconstitutional. The Central District of California Court dismissed the case, stating U. S. Military policies still excluded women from combat positions. However, in February of 2016, the Ninth Circuit Court of Appeals overturned the courts dismissal, since the lawsuit had new legitimacy due to combat roles being now opened to women. Women in combat roles Women have societally fought hard to be considered equally qualified for the same positions and opportunities as men, and the U.S. Military is no exception. Since the 1990 and for the next 27 years, women have started to take a more direct role in combat positions and so has their heroism and sacrifices. The nation saw the first of many in the increase of womens roles; U.S. Navy warship and U.S. Air Force fighter squadrons commanders, women fly fighter jets in combat and combat missions off of aircraft carriers, cleared to serve aboard combat ships at sea and aboard submarines, and most recently with two women graduating from the U. S. Armys Ranger School. Army Capitan, Kristen Griest, one of the first women to graduate became the first female infantry officer in U. S. Army history (Kamarck, 2016b, p. 7). Women are now being accepted to many training courses that were once off limits. The U. S. Army has approved female officers for the Infantry and Armor branches and the U. S. Marine Corps approved women as riflemen and machine gunners. Womens heroism and sacrifice The Global War on Terrorism has proven that women being outside of combat roles do not equate women not being involved in combat. Women have earned an overwhelming number awards for valor during Operation Enduring Freedom (OEF) and Operation Iraq Freedom (OIF) than any conflict before. The awards included Silver Stars, Distinguished Flying Crosses, Air Medals, and Bronze Stars the same awards men have received valor in combat roles. U. S. Army Sergeant Leigh Ann Hester became the first female soldier to be awarded the Silver Star since World War II and to be cited for close combat action (Kamarck, 2016b, p. 7). Heroism and sacrifice often intertwine, and women bore witness to sacrifice in combat, just like men. Margaret Cochran Corbin became the first woman to receive a military pension for an injury sustained in defense of Fort Washington during the American Revolutionary War (Kamarck b p1). The nonlinear warfare of the OEF and OIF put women in direct combat engagement, as a result women casualties and wounded then all other military conflicts combined. Women required register In a world of unpredictable political climates, inevitable foreign and domestic threats to our country and its U. S. Military call forth the need for the Selective Service. It serves as a natural deterrent to possible threats, stating that the U. S. Military has the ability to assemble a much larger force in times of crisis. The Selective Service System to as a relatively low-cost insurance policy against potential future threats that may require national mobilization beyond what could be supported by the all-volunteer force (Kamarck, 2016a, p. 24). Having women register for the Selective Service benefits our country twofold as it grants the U. S. Military an equally qualified group of citizens protecting the nation and it shows the U. S. Military has a higher ability to fill its ranks. The nation would truly show women are equal and in a time of national emergence can be called upon. Women not required register The ethical and moral issues arise by excluding women from registering now that military restrictions have been lifted; men would be forced to fight on the front line while women get to choose if the draft is ever enacted, and the MSSA is unconstitutional and discriminatory. Concerns of fairness and equality for men are raised when exemptions for women are currently in place, as men would not have an equal opportunity to opt out of combat assignments. The ability to choose opting from combat may cause its own issues for the Service, as many would choose to avoid combat, especially in the event of a war or national emergency (Kamarck, 2016a, p. 26). Legal cases can now be made against the MSSA being unconstitutional and discriminatory. Previous court roles will have to be re-examined and whether or not the MSSA violate the U.S. Constitutions equal protection clause will have to be addressed. A clear message would be sent throughout the nation regarding womens equality in society and t heir inability to protect the nation, even with the changes in military views (McGuire, 2014, p. 709). Resolving the Selective Service System By resolving the Selective Service, it could potentially increase the possibility of crisis throughout the world. Studies have shown that if the government tried to reintroduce a registration requirement during a time of a national need, there would sufficient challenges fully staffing and optimizing the necessary infrastructure that would be needed to meet the urgent DoD requirements. Enforcing a new registration requirement during time of need would likely result in a very low compliance rates, making difficult to establish a database of eligible individuals. (Kamarck, 2016a, p. 25) Conclusion The desirable outcome for the Selective Service will be with either women having to register or resolving the system all together. The truth is, nobody wants to see their sons or daughters being forced to fight in a war. The draft has been negatively perceived since the Vietnam War. Even the mention of the draft during any military action insets many to protests. The last time the draft was enacted, the overwhelming unpopularity caused it to be resolved. Many men found ways to avoid the draft, some more extreme than others. The Selective Service System has come under legal fire many times, suits claiming unfair discrimination or unconstitutional merit. For far too long, the Selective Service has been gender-exclusionary in regards to U.S Military restriction on combat roles. Now that policies have changed, so should the Selective Service. Regardless of gender, people who meet the required standards should be assigned to roles consistent to their abilities.

Cocaine :: essays research papers

Cocaine Cocaine is a powerfully addictive drug of abuse. Individuals who have tried cocaine have described the experience as a powerful high that gave them a feeling of supremacy. However, once someone starts taking cocaine, one cannot predict or control the extent to which he or she will continue to use the drug. The major ways of taking cocaine are sniffing or snorting, injecting, and smoking (including free-base and crack cocaine). Health risks exist regardless of whether cocaine is inhaled (snorted), injected, or smoked. However, it appears that compulsive cocaine use may develop even more rapidly if the substance is smoked rather than snorted. Smoking allows extremely high doses of cocaine to reach the brain very quickly and results in an intense and immediate high. The injecting drug user is also at risk for acquiring or transmitting HIV infection/AIDS if needles or other injection equipment are shared. Health Hazards †¢ Physical effects. Physical effects of cocaine use include constricted peripheral blood vessels, dilated pupils, and increased body temperature, heart rate, and blood pressure. Some cocaine users report feelings of restlessness, irritability, and anxiety, both while using and between periods of use. An appreciable tolerance to the high may be developed, and many addicts report that they seek but fail to achieve as much pleasure as they did from their first exposure. †¢ Paranoia and aggression. High doses of cocaine and/or prolonged use can trigger paranoia. Smoking crack cocaine can produce particularly aggressive paranoid behavior in users. When addicted individuals stop using cocaine, they may become depressed. This depression causes users to continue to use the drug to alleviate their depression. †¢ Long-term effects. Prolonged cocaine snorting can result in ulceration of the mucous membrane of the nose and can damage the nasal septum enough to cause it to collapse.

Iva, Impuesto Al Valor Agregado En Argentina

Convenio Multilateral Se trata de un pacto para repartir la base imponible entre las provincias. A cada una de ellas se le asigna un porcentaje de la base imponible comun. Posteriormente cada provincia aplica su alicuota a la base imponible que le toca. Sirve para separar los procesos economicos inescindibles provenientes de mas de una jurisdiccion. Para distribuir se fijan 2 parametros: -origen del ingreso: jurisdiccion en la cual se origina -gastos efectuados: jurisdiccion en la cual se gasta. Ambito de aplicacion del convenio( el convenio se aplica a las actividades realizadas por el contribuyente en 2 o mas jurisdicciones, y puesto que los ingresos brutos de las mismas provienen de un proceso unico, el mismo debe atribuirse conjuntamente a todas las jurisdicciones donde dicho proceso se llevo a cabo. Prorrateo( se prorratean los ingresos brutos totales y despues en cada jurisdiccion se aplica el tratamiento que la legislacion local prevea para ese ingreso. Cuando hay casos estrictamente locales no hay que recurrir al coeficiente del convenio, sino que se aplica el ingreso a esa jurisdiccion. Los ingresos y los gastos que se tienen en cuenta para el calculo del coeficiente son aquellos relacionados con el regimen general. No se toman en cuenta los ingresos y gastos de regimenes especiales o aquellos puramente locales. Regimen de distribucion de la base Regla General( el regimen general es el siguiente: -50% en proporcion a los gastos soportados por cada jurisdiccion (se entiende que un gasto es soportado por una jurisdiccion cuando la actividad que da origen a estos se haya llevado a cabo en la misma). 50% en proporcion a los ingresos brutos de cada jurisdiccion Tanto los ingresos como los gastos se tomaran del ultimo balance cerrado en el ano calendario inmediato anterior. A que se refiere la ley cuando habla de gastos? Tiene solo en cuenta a aquellos que se originan por el ejercicio de la actividad: sueldos, combustibles, reparaciones, gastos de compra, produccion, administracion, etc. Tb se incluyen a las amortizaciones ordinarias. Se considera gasto no computable a: e l costo de las materias primas en las actividades de elaboracion, ni el de las mers de reventa en las actividades de comercializacion -el costo de las obras o servicios que se contraten para su comercializacion -gastos de publicidad -tributos e intereses -honorarios mayores al 1% de la utilidad del balance comercial Gastos de escasa significacion: son los gastos generales que no superen en conjunto el 10% del total de gastos computables del periodo y cada uno el 20% de ese 10% (que no supere el 2% del los gastos computables totales). Como se prorratean? En funcion de los otros gatos. Los ingresos y los gastos relacionados con las exportaciones no son computables para el calculo del coeficiente. Para determinar si estan relacionados con exportaciones, la regla basica es la apropiacion; en subsidio, el prorrateo. Regimenes especiales ( ademas de este regimen general de distribucion hay otros regimenes especiales: * Actividades de construccion:10% a la jurisdiccion (o jurisdicciones) en que se ubica la sede y 90% donde se desarrolla la obra. Dentro del 10% no entran gastos tales como el del obrador; solo entran los gastos puros de administracion (ej: alquileres). Del 90 % si se hace por ej, un puente entre 2 jurisdicciones, va el 50% a cada una. Ver tema de corredores viales (resolucion 105/04) * Entidades de seguros no incluidas en la Ley de Entidades Financieras: 80% a las jurisdicciones donde estan situadas las personas que contratan las operaciones y 20% a donde se ubica la sede central. * Entidades comprendidas en la Ley de entidades financieras: cada jurisdiccion grava la parte de ingresos que corresponda a la proporcion de ingresos de cada jurisdiccion en que la entidad tuviese casas o filiales habilitadas. Si no tienen casas o filiales, los ingresos se van todos a la jurisdiccion en q la operacion tuvo lugar. * Transportes de pasajeros: se grava en cada jurisdiccion la parte de los ingresos correspondiente al precio de los pasajes percibidos o devengados en el lugar de origen del viaje. Es el unico articulo atipico del regimen especial, porque una de las jurisdicciones se queda sin base (la de destino). (No confundir con el tema de que los gastos de transporte se atribuyen en partes iguales a las jurisdicciones entre las que se realice el hecho imponible) Profesiones liberales: 80% en la jurisdiccion donde se realicen las actividades, 20% donde tenga su oficina, consultorio, etc. * Rematadores y consignatarios: el 80% a la jurisdiccion donde estaban los bienes rematados, y el 20 % a la jurisdiccion/es donde esta la administracion central. * Prestamistas hipotecarios o prendarios: 80% lugar donde estan los bs que sirven de gtia; 20% al lugar de domicilio. * Bienes primarios: su pauta es proteger a la jurisdiccion productora. Cuando hay actividades agropecuarias, forestales, mineras, etc; si un productor remite bienes de la jurisdiccion productora sin facturar, para su venta en otra jurisdiccion, luego de haber sido sometido o no a algun proceso de transformacion, debe ingresar el 85% del precio total a la jurisdiccion donde se extrajo el bien. El hecho de que sea â€Å"sin facturar† quiere decir que no se vende; se va a vender fuera de la jurisdiccion productora, por lo tanto esta se quedaria sin base imponible si no estuviera este articulo. El otro 15% queda entre las que comercializan. Distribucion entre municipios( el art 35 establece un limite a las potestades de los municipios para imponer tasas retributivas (que es un 2 ° impuestos a los ingresos brutos). Los fiscos de una jurisdiccion que se hallen involucrados no podran apropiarse mas de lo que se puede atribuir a la provincia. La distribucion entre los municipios se realizara aplicando los mismos parametros que en el convenio (ingresos y gastos). Cuando un municipio sea autonomo, la ley organica de ese municipio podra apartarse de las normas del convenio en cuanto a la distribucion. La sujecion a tasas municipales depende de si hay o no local habilitado en la municipalidad. Si alguien tiene 3 locales en municipios diferentes, pero solo uno habilitado, ese municipio podra reclamar la totalidad de la base para aplicar la tasa. Inicio y cese de actividades( se dijo antes que tanto los ingresos como los gastos se tomaran del ultimo balance cerrado en el ano calendario inmediato anterior, pero esto no regira en el caso de inicio y cese de las actividades. Inicio: la o las jurisdicciones en que se produzca la iniciacion podran gravar el total de los ingresos obtenidos en cada una de ellas, pudiendo las demas gravar los ingresos restantes con la aplicacion de los coeficientes de ingresos y gastos que le correspondan. Esto no se aplica para los regimenes especiales (si para el de los bs primarios) -Cese: en el caso de cese de actividades en una o varias jurisdicciones, los contribuyentes responsables deberan determinar nuevos indices de distribucion de ingresos y gastos los que seran de aplicacion a partir del primer dia del mes calendario inmediato siguiente al que se produjo el cese. Estos nuevos indices resultaran de no computar para el calculo, los ingresos y gastos de la jurisdiccion en que se produjo el cese. Principio de la Realidad economica( el art 27 consagra este principio, estableciendo que en la atribucion de los gastos e ingresos del convenio se atendera a la realidad economica de los hechos, actos o situaciones que efectivamente se realicen. Distribucion de ingresos( no esta definido en la ley. Regla general: se distribuye al lugar de concertacion de la operacion (este criterio puede no ser justo en algunos casos) o al lugar de entrega de bienes o de prestacion de los servicios. Excepcion: en las ventas por correspondencia se atribuye a la jurisdiccion donde se dan gastos que otorguen sustento territorial. Corresponde atribuir al lugar del domicilio del cliente, siempre y cuando se hayan efectuado gastos en esa jurisdiccion, aunque estos sean no computables (estos si bien no se computan, dan sustento territorial). Los ingresos se distribuyen totalmente y despues cada jurisdiccion aplica el tratamiento que corresponde. Los unicos ingresos que no se distribuyen son aquellos provenientes de actividades relacionadas con las exportaciones. Tampoco se distribuye el REI, las diferencias de cambio, etc. (la resolucion 61/95 establece lineamientos generales en materia de percepciones y retenciones, para evitar la doble imposicion. Dice que en las jurisdicciones donde la base imponible atribuible sea inferior al 10% del total, no se aplican retenciones y percepciones) Comision arbitral Es un organo administrativo fijado por el convenio para resolver los conflictos bilaterales o multilaterales entre provincias en relacion a cuestiones relativas a la interpretacion del convenio multilateral. Conformacion El articulo 19 establece que estara integrada por un presidente y un vicepresidente, 7 vocales titulares y 7 suplentes. Todos ellos deberan ser especialistas en materia impositiva. El presidente sera nombrado por la Comision Plenaria de una terna que al efecto hara la Secretaria de Estado de Hacienda (ministerio de economia). El vicepresidente se elegira posteriormente entre los 2 miembros propuestos restantes. Esto es para asegurar la imparcialidad en las decisiones. Dentro de estos 7 vocales, la provincia de Bs As y la Ciudad de Bs As, son miembros natos, siempre estan. Los otros 5 se eligen en forma rotativa, representando a cada una de las zonas enumeradas en el art 20: Noroeste, Centro, Noreste, Cuyo, Sur (o Patagonica). Estos 5 vocales duraran en sus funciones 2 anos (en marzo de cada 2 anos se renuevan). Las jurisdicciones no adheridas no podran integrar la Comision Arbitral. 3 miembros de los 7 pueden faltar. Que pasa si de los 4 restantes 2 votan una cosa y 2 otra? En estos casos el presidente y vice decidiran. De lo contrario ellos no votan; solo ordenan el debate. Funciones Tiene funciones cuasilegislativas (ya que puede dictar normas interpretativas de las clausulas del convenio) y funciones jurisdiccionales (ya que en casos de conflicto con el fisco por la aplicacion de normas del convenio se puede recurrir a las vias recursivas previstas por la legislacion local o a la comision arbitral). Cuales son las ventajas de presentarse ante la comision arbitral? No hay costos de justicia, no es necesario el patrocinio letrado, el procedimiento es informal y posee especializacion en el tema. Por lo tanto, la Comision arbitral tiene 2 funciones principales: 1) dictar resoluciones generales interpretativas del convenio multilateral que seran obligatorias para las jurisdicciones adheridas; se trata de una funcion cuasilegislativa y no legislativa. (2) dirimir conflictos de la aplicacion (de la aplicacion del convenio y no de cuestiones locales) entre las distintas jurisdicciones y los contribuyentes, para lo cual cuenta con un reglamento interno y con ordenanza p rocesal. Pero solo interviene en casos concretos, es decir cuando se da alguno de los dos casos siguientes: a) cuando hay una resolucion determinativa y el contribuyente no esta de acuerdo. Una resolucion determinativa es un procedimiento por el cual el fisco determina sobre base cierta o presunta una diferencia de la obligacion fiscal a favor del fisco. b) cuando hay 2 respuestas distintas de 2 o mas fiscos frente a una misma consulta planteada por el contribuyente. La Comision Arbitral tiene 2 instancias: en un primer lugar la comision resuelve un caso concreto, pero este puede ser apelado ante la Comision Plenaria. Esta esta conformada por 2 integrantes de las jurisdicciones adheridas (uno titular y uno suplente) que se reuniran al menos 2 veces al ano. Pueden acudir al plenario tanto el fisco como el contribuyente a partir de una resolucion arbitral, y deben hacerlo dentro de los 30 dias de su notificacion. Las funciones de la Comision Plenaria son: – aprobar su reglamento interno y el de la Comision arbitral – estableces las normas procesales en que se regiran sus actuaciones y las de la Com Arbitral – sancionar el presupuesto de gastos de la com arbitral y controlar su ejecucion. – nombrar al presidente y al vice de la comision arbitral – resolver con caracter definitivo los recursos de apelacion dentro de los 90 dias de interpuestos, considerar los informes de la com arbitral Pero esta comision plenaria se reune cada varios meses y tratan muchos temas. Por lo tanto, hasta entonces, cuando se termina la ultima instancia administrativa y al contribuyente no le han dado la razon debera realizar el pago. Luego, si la comision plenaria da una resolucion a su favor, hay que repetir el impuesto abonad o. Tb se puede plantear recurso extraordinario. Sin embargo, si la comision no me da la razon, no puede interponerse un recurso extraordinario ante la Corte Suprema. Las instancias se agotan con la comision arbitral y, finalmente, con la comision plenaria. El procedimiento de la comision arbitral es paralelo al procedimiento que el contribuyente puede interponer en la jurisdiccion local. Procedimiento Tributario Tiene aplicacion solamente para los recursos recaudados por la AFIP (DGI + DGA). Solo se aplica a los impuestos nacionales (por lo tanto no se aplica a Ingresos Brutos) Regula la aplicacion y percepcion de los impuestos del Estado Nacional. Regula cuestiones como las sgtes: como se pagan los impuestos, cuales son los medios de pagos, cuales son las facultades del fisco (por ejemplo frente a un contribuyente que ha incumplido sus obligaciones). Tb regula los recursos que tiene el contribuyente para defender sus derechos en el ambito fiscal. No es lo mismo hablar de normas procesales y de normas procedimentales. Mientras las primeras se centran en el plano de la justicia, las procediminetales lo hacen en la esfera de la administracion, de la DGI. No es necesario que haya pasos iguales de procedimiento en todas las jurisdicciones. Cada jurisdiccion local tiene sus propias normas procedimentales de materia tributaria, que estan establecidas en los codigos fiscales de cada jurisdiccion. Principio de la Realidad economica (Art 1 y 2)( En la interpretacion de las disposiciones de la ley de procedimiento se atendera al fin de las mismas y a su significacion economica. Para determinar la verdadera naturaleza del hecho imponible se atendera a los actos, situaciones y relaciones economicas que efectivamente realicen, persigan o establezcan los contribuyentes. Pero cuando estos sometan esos actos a formas diferentes a las autorizadas por el derecho privado, se prescindira de ellas para la consideracion del hecho imponible real, el cual se encuadrara en las formas del derecho privado. Ver si esto es asi Domicilio Fiscal (art 3)( el domicilio de los responsables es muy importante para saber donde intimar al contribuyente. -Para su determinacion se aplican las normas del codigo civil. -En principio el domicilio fiscal es el real (lugar habitual de la residencia de los negocios) -En las personas de existencia visible, cuando el domicilio real no coincida con el lugar donde esta situada la direccion o administracion principal de sus actividades, este ultimo sera el domicilio fiscal. -Lo mismo pasa con las sociedades cuando su domicilio legal no coincide con el lugar donde esta la administracion principal. Cuando el contribuyente este domiciliado en el exterior y no tenga representantes en el pais, se considerara domicilio fiscal al del lugar de la republica en que dichos responsables tengan su principal fuente de negocio o explotacion o la principal fuente de recursos. -Cuando no se denuncia domicilio fiscal y la AFIP lo conoce, este tendra validez a todos los efectos legales. Si se com prueba que el domicilio denunciado no es el previsto en esta ley y la AFIP conociere el lugar de su asiento, podra declararlo como domicilio fiscal. -Los cambios de domicilio ay que denunciarlos ante la AFIP dentro de los 10 dias habiles administrativos de efectuado. Sin perjuicio de tal comunicacion a la AFIP, si hubiere actuaciones administrativas o judiciales, hay que informarle tb en las actuaciones. Recien a partir de aca van a surtir los efectos procesales. El domicilio legal no es lo mismo que el domicilio legal constituido. El primero es aquel en que se presume que va a estar el sujeto. El segundo se designa a efectos procesales y no necesariamente coincide con el real. El efecto del domicilio legal constituido es en el que se entiende que es valida toda notificacion efectuada en el. Terminos (art 4)( a efectos procesales se computan dias habiles administrativos (dias en que las oficinas publicas funcionan normalmente), salvo que la ley especifica determine disposiciones en contrario, en cuyo caso seran de aplicacion estas disposiciones. Sujetos de los deberes impositivos Responsables por deuda propia (art 5)( estan obligados a pagar el impuesto en la forma y tiempo debido, personalmente o traves de sus representantes, los contribuyentes y sus herederos y legatarios. Son contribuyentes, en tanto se verifique a su respecto el hecho imponible: -las personas de existencia visible -personas juridicas -sucesiones indivisas Responsables del cumplimiento de la deuda ajena (art 6)( estos sustituyen la figura del contribuyente. Quienes son: 1. el conyuge que percibe y dispone de los reditos propios del otro (pero tiene que haber resolucion judicial que fije esto) 2. los padres, tutores y curadores de incapaces 3. los sindicos y liquidadores de las quiebras, representantes de sociedades en liquidacion, administradores de sucesiones. Sobre este tema cabe aclarar que el en las quiebras el monto perteneciente al fisco es un credito privilegiado, pero no asi los intereses resarcitorios[1]. 4. directores, gerentes y demas representantes de las personas juridicas 5. os administradores de establecimientos estables. 6. agentes de retencion y de percepcion. Frente a estos ultimos hay dudas acerca de si deben entenderse o no como sujetos responsables de deuda ajena, ya que se caracterizan por no ser responsables solidarios. (ver en bs personales) Por art 7, las personas enumeradas en los puntos 1, 2 y 3 deben cumplir los deberes que esta ley y otras leyes impositivas le imponen a los contribuyentes, por cuenta de los representados y titulares de bienes que administran o liquidan. Las personas de los puntos 4 y 5 cumpliran los mismos deberes que las personas con que ellas se vinculan. Art 8( Los responsables por deuda ajena (salvo los agentes de ret y percepcion) tienen la caracteristica de ser solidarios con los deudores del tributo, es decir, que primero se exige al principal y luego responde el solidario. Requisitos para que se de la solidaridad: – No es la solidaridad definida en el codigo civil, que establece que la solidaridad hace que a cualquiera se le pueda exigir todo. – La deuda fiscal debe ser firme, no estar en una etapa de discusion. La firmeza es un concepto menos restrictivo que el de cosa juzgada, pero igualmente ya se han cerrado las vias recursivas; la resolucion ya no puede revisarse. Que se haya intimado al deudor principal y este no responda – Que al responsable se le haga la misma determinacion de oficio que al contribuyente para que pueda defender sus derechos. – Si el responsable sustituto es un director, va a ser solidario si lo era al momento de la omision del pago. Un solidario puede exculparse si demuestra d ebidamente a la AFIP que sus representados lo han colocado en la imposibilidad de cumplir correctamente con sus derechos fiscales. Al respecto, en el fallo Biggio se demostro que el responsable solidario no tenia disponibilidad material ni intervenia en la administracion de la sociedad. Sin perjuicio de esta exculpacion, los sindicos de las quiebras y concursos que no hicieran las gestiones necesarias para la determinacion e ingreso de los tributos adeudados por los responsables, responderan solidariamente. Tb lo seran: – terceros que, aunque no tengan deberes tributarios, faciliten por su culpa o dolo la evasion del tributo. – cedentes de creditos tributarios respecto de las deudas tributarias del cesionario y hasta la concurrencia del importe aplicado a la cancelacion de la misma. – cualquier integrante de las UTEs con respecto a las obligaciones tributarias generadas por el agrupamiento. los contribuyentes que por sus compras o locaciones reciban documentos no autorizados, los cuales responderan por los impuestos adeudados por el emisor y hasta el monto generado por la operacion. En relacion a esto ultimo, el art 10 establece que es una responsabilidad del consumidor final de bienes y servicios, exigir la entrega de facturas o comprobantes qu e documenten sus operaciones. Ademas deben conservarlos y exhibirlos a inspectores de la AFIP si asi lo requieren en el momento de la operacion o a la salida del local. Frente al incumplimiento de esto, en operaciones de mas de $10, se imputara una multa cuya minimo es de $20. Para que se sancione al consumidor por no cumplir con estas obligaciones, es requisito sancionar previamente a quien haya incumplido el deber de emitir los comprobantes. Puede no darse comprobante por ventas menores a $6 (un kiosco, por ej, no esta obligado). Sin embargo, cualquiera sea el monto, si el consumidor lo solicita, el local se lo debe facilitar. Responsables por los subordinados (art 9)( los obligados e responsables establecidos en esta ley, son tb responsable por los actos realizados por sus subordinados o dependientes. Que pasa con los agentes de retencion y percepcion? ellos son personas que en razon de su oficio o profesion obtiene riqueza perteneciente a terceros, por lo tanto, el fisco obliga a amputar parte de esa riqueza para destinarla al fisco. Si una persona que debe retener o percibir, omite hacerlo, debera pagar al fisco dentro de los 15 dias. Sin embargo el agente puede no retener si prueba que el sujeto a quien debe hacerlo ya ha incluido el impuesto en su d eclaracion jurada. Todo agente de retencion o percepcion que deposita tardiamente el impuesto incurre en defraudacion fiscal, lo cual puede acarrear una sancion del doble del impuesto a depositar. Para no ser afectado por ella, el agente debera demostrar que la demora no fue con culpa o con intencion de enganar. Empleado y empleador( el empleador tiene dos obligaciones: actuar como agente de retencion de ganancias sobre los sueldos, e informar al fisco cuando el patrimonio del empleado supere los $40. 000 de gcia neta sujeta a impuesto por ano. Por lo tanto, el empleado que solo recibe sueldos en relacion de dependencia no esta obligado a presentar declaracion jurada. Aquel que satisface toda su obligacion a traves del empleador no tiene la obligacion de inscribirse en Imp a las gcias. Declaracion jurada y liquidacion administrativa del tributo (art 11)( la determinacion y percepcion de los gravamenes que se recauden se efectuara sobre la base de declaraciones juradas presentadas por los responsables del pago de los tributos, los cuales haran una autodeclaracion para cuantificar el impuesto. La AFIP podra hacer extensiva esa obligacion a terceros que intervengan en las operaciones de los contribuyentes y demas responsables. Esta entidad podra disponer cuando asi lo convenga la liquidacion administrativa de la obligacion tributaria. -Principio de estabilidad de la declaracion jurada Puede ser rectificada; pero de esa rectificacion no puede surgir un impuesto menos, a menos que se trate de un error de calculo. Art 15: las boletas de deposito y las comunicaciones de pago confeccionadas por el responsable tienen el caracter de declaracion jurada. Verificacion administrativa (art 13): tal declaracion jurada va a estar sujeta a verificacion administrativa y la AFIP hace responsable al declarante por el gravamen que en ella resulte, cuyo monto no podra reducirse por declaraciones posteriores, salvo en los casos de errores de calculo. Si el contribuyente se equivoca en el calculo del impuesto y esa equivocacion no se debe a un error de calculo, hay que repetir el impuesto pagado de mas. Si se trata de un error de calculo, directamente se computa un saldo a favor. Intimacion de pago (art 14): cuando en la declaracion jurada se computen contra el impuesto determinado conceptos o importes improcedentes (retenciones, pagos a cta, acreditaciones de saldos a favor, etc) no es necesario que para su impugnacion se realice el procedimiento de determinacion de oficio, sino que bastara la simple intimacion de pago de los conceptos reclamados. Determinacion de Oficio La determinacion de oficio es un procedimiento garantista; garantiza que el contribuyente pueda ejercer su defensa y articula todos los medios necesarios para hacerlo. Procedimiento: (1) Cuando no se haya presentado declaraciones juradas o resulten impugnables las presentadas, la AFIP procedera a determinar de oficio la materia imponible o quebranto impositivo, y a liquidar el gravamen correspondiente, ya sea sobre base cierta o presunta. Realizar la determinacion de oficio sobre base presunta se refiere a inferir cual seria la materia imponible omitida. Sin embargo hay que ser mensurados en el uso de la presuncion; la presuncion tiene que tener una inferencia logica sobre un elemento comprobable; es decir, que debe tener un correlato con la realidad. De lo contrario, se esta colocando al contribuyente en una situacion de indefension. La ley, en su art 18, establece determinadas presunciones. Dice que podran servir como indicios: fluctuaciones patrimoniales, volumen de transacciones y utilidades de otros periodos; monto de compras o ventas efectuadas, rendimiento normal del negocio y de empresas similares, etc. Se podra tomar como presuncion de la existencia de materia imponible, salvo prueba en contrario, que: a) las ganancias netas de personas visibles superen a 3 veces el alquiler por la locacion de inmuebles destinados a casa habitacion. b) cuando los precios de inmuebles que figuren en la escritura sean notoriamente inferiores a los de plaza Completar presunciones Volviendo al procedimiento de la determinacion de oficio, el mismo se puede realizar a traves de una verificacion interna (se realiza dentro de la DGI) o una externa (cuando el inspector va al lugar[2]). La determinacion de oficio tb puede iniciarse porque se trate de un contribuyente de interes fiscal. (2) El inspector evalua y ajusta la declaracion jurada, contra lo cual el contribuyente puede conformar o no. Este inspector de la DGI (que debe ser contador) elevara el informe al juez administrativo. Dicho informe no necesariamente va a tener validez, aun conformado por el contribuyente, ante el juez administrativo. El tiene facultad de avocacion, es decir, que puede observar todo lo que hace el inferior. 3) El juez administrativo correra vista al contribuyente o responsable de las actuaciones administrativas y de las impugnaciones o cargos que se formulen, a fin de que ellos puedan articular su defensa. Esta no es la resolucion determinativa. (4) Se abre un plazo de 15 dias, que podra ser prorrogado por un lapso igual y por unica vez, para que el contribuyente formule por escrito su descargo y ofrezca las pruebas que hagan a su derecho. Solo en este momento pueden presentarse las p ruebas; mas adelante solo se aceptara la presentacion de pruebas sobre hechos nuevos (hechos acaecidos con posterioridad a la resolucion administrativa). Si las pruebas son inadecuadas o insuficientes, el contribuyente pierde su posicion fiscal. Tipos de prueba: *Documentales( se presentan certificados y documentos certificados por escribano. Una copia de una norma legal no es prueba documental. *Informativas( ejemplo: libramiento de oficio (aquel al que se libre oficio no debe ser parte del juicio) *Periciales( se pide informacion a un experto; tiene que ser un profesional independiente, no perteneciente a la misma empresa. *Pruebas de testigos 5) Transcurrido estos 15 dias, el juez administrativo tendra un plazo de otros 15 dias en el cual debera dictar resolucion fundada determinando el tributo e intimando al pago. Que debera contener: -periodo fiscal al que corresponde e intimacion al pago -constancia de que se produjo el informe juridico, si es que el juez administrativo no es abogado. -firma, que no puede ser facsimilar (se reproduce por algun medio mecanico). Tiene que ser la firma originaria del juez administrativo. -determina cion de lo adeudado en concepto de tributos y, en su caso, la multa con el interes resarcitorio calculado hasta la fecha que se indique en la misma. Es importante el hecho de que si no se aplican multas en este momento, se pierde la posibilidad de hacerlo. Si pasados 90 dias de la contestacion de la vista no se dictare la resolucion, el contribuyente podra colocar en mora a la administracion, solicitando pronto despacho. Si en los 30 dias siguientes a tal requerimiento sigue sin dictarse la resolucion caducara el procedimiento; vuelve a foja cero, sin prejuicio de la validez de las actuaciones administrativas realizadas. -Igual procedimiento corre para los responsables solidarios. -Cuando la disconformidad se limite a errores de calculo, ser resolvera sin sustanciacion. Pero si se refiere a cuestiones conceptuales debera esclarecerse a traves de la determinacion de oficio. -No sera necesario dictar resolucion determinando de oficio la obligacion tributaria cuando el responsable preste conformidad con las impugnaciones o cargos formulados, la que surtira efectos de una declaracion jurada para el contribuyente, y de una determinacion de oficio para el fisco. Vias recursivas: la resolucion determinativa no es definitiva, ya que el contribuyente puede recurrir ante el Tribunal Fiscal de la Nacion[3] o efectuar un recurso de reconsideracion ante el mismo juez. La tercera via es la justicia. Se puede hacer un recurso extraordinario ante la corte suprema si se afecta algun derecho constitucional. Pagos Vencimiento (art 20)( la AFIP establecera los vencimientos de los plazos generales tanto para el pago como para la presentacion de la declaracion jurada y demas documentacion. En cuanto al pago de los tributos determinados por la AFIP debera ser efectuado dentro de los 15 dias de notificada la liquidacion, a menos que se interponga recurso de apelacion. Anticipos (art 21)( la AFIP podra exigir, hasta el vencimiento del plazo general o hasta la fecha de presentacion de la DJ (la posterior) el pago de anticipos a cuenta del tributo que se deba abonar en el periodo fiscal. Cada anticipo es autonomo al vencimiento general. En el caso de falta de ingreso a la fecha de los vencimientos de los anticipos que fije la AFIP, esta podra requerir su pago por via judicial. Esta entidad tb podra dictar las normas complementarias que considere necesarias respecto del regimen de anticipos y, en especial, las bases de calculo, plazos, etc. Percepcion en la fuente (art22)( La percepcion de los tributos se hara en la misma fuente cuando asi lo establezcan las leyes impositivas y cuando la AFIP, por considerarlo conveniente, disponga que personas y en que casos intervendran como agentes de retencion/percepcion. Forma y lugar de pago (art 23 y 25)( los tributos se podran pagar a traves de: -depositos en cuentas especiales del Bco Nacion, y de otros autorizados por la AFIP. -cheque, giro o valor postal, a nombre de la AFIP. El pago del tributo debera hacerse en el lugar del domicilio del responsable en el pais o en el de su representante en caso de ausencia. El pago del tributo retenido se hara en el lugar del domicilio del agente de retencion, y el pago del tributo percibido en el del lugar del dom del agente de percepcion. En todos los casos, cuando no se pudiera determinar el domicilio, la AFIP fijara el lugar de pago. Imputacion (art 26)( los responsables determinaran, al efectuar los pagos, a que deudas deberan imputarse; cuando asi no lo hagan y las circunstancias permitan establecerlo, la AFIP lo fijara. En los casos de prorroga por obligaciones que abarquen mas de un ejercicio, los ingresos se computaran a la deuda mas antigua. Compensacion (art 28)( La AFIP puede compensar de oficio los saldos a acreedores del contribuyente con las deudas o saldos deudores de impuestos declarados por aquel o determinados por la AFIP (aunque provengan de distintos gravamenes). Si no se trata de compensaciones automaticas debera realizarse un pedido de compensacion. No podra compensarse: -con retenciones y percepciones a terceros -cuando se trata de bs de la seguridad social -cuando se trata de responsables sustitutos de bs personales Facultades de verificacion y fiscalizacion Libros y Conservacion de comprobantes( con el fin de asegurar la verificacion oportuna de la situacion impositiva de los contribuyentes y demas responsables, la AFIP podra exigir que estos lleven libros y registros especiales de las operaciones propias y de terceros que se vinculen con la materia imponible. Pero esto solo en la medida en que sea â€Å"realmente necesario†, de modo de no causar costos cuando sean innecesarios. En este sentido, si la informacion sale de registros que el contribuyente esta obligado a llevar, estos registros sustituyen a los solicitados por la AFIP. Todas las registraciones contables deberan estar respaldadas por los comprobantes correspondientes. (ademas, por la ley antievasion, todo gasto mayor de $1000 debe estar hecho por los medios dispuestos en la ley; de lo contrario ese gasto es no deducible en ganancia y no permite el computo de credito fiscal en el IVA) Podra exigir tb que los responsables otorguen determinados comprobantes y conserven sus duplicados por un termino de 10 anos. Pasos para la inspeccion: 1. Constatar que se trata de un inspector de la DGI 2. Acta de notificacion de que se inicia la inspeccion, detallando periodo e impuesto por el cual se efectuo la inspeccion. . Citaciones (art 35)( la AFIP tendra amplios poderes para verificar el cumplimiento que los obligados den a las leyes, pudiendo, en el desempeno de esa funcion: – Citar al firmante de la DJ para informar todas las circunstancias vinculadas al HI. Todas estos cuestionamientos deben estar constatados en actas. – Exigir todos los compro bantes necesarios. – Inspeccionar los libros, anotaciones, papeles, etc; que puedan comprobar las negociaciones y operaciones que se juzguen vinculadas a los datos que contengan las declaraciones juradas. – recabar orden de allanamiento. Toda orden de allanamiento debe estar emitida por una juez competente y debe especificar el lugar y oportunidad en que habra de practicarse. Cuando hay incautacion debe haber un acta de todos los documentos que se incautan, firmada por todos los presentes, dejando expresa constancia de quienes se oponen a hacerlo. Para desincautar se realizara una citacion al contribuyente, y, si no concurre, se hara una 2 ° citacion en el domicilio fiscal y tendra que firmar sobre lo recibido. Sanciones ?Que tiene que pasar para que la aplicacion de sanciones y multas sean validas? la apertura del sumario tiene que hacerse en forma paralela al inicio del procedimiento de determinacion de oficio. De lo contrario se entiende que el fisco renuncio a la aplicacion de multas. Ilicitos tributarios( los ilicitos tributarios de la ley de procedimientos van desde infracciones formales hasta las infracciones con intencion de defraudacion. En todos los casos debe investigarse la conducta culposa personal, au n en las infracciones formales. Principios de la ley de procedimientos: – Principio de la personalidad de la pena( la pena es personal, se aplica a quien incurre en una conducta culposa o dolosa. Debido proceso( toda infraccion prevista en la ley la aplica el juez administrativo. – Se aplica la ley penal mas benigna( si se aplica una ley, y luego surge una mas benigna, se reemplazara por ella. – Las multas aplicadas por la administracion son revisadas por la justicia. Objetivo de las sanciones( la ley preve sanciones para castigar conductas que atenten con un bien juridico tutelado. Revisten tal caracter aquellos bienes que por resultar valiosos a la sociedad pasan a ser protegidos legalmente. En la ley de procedimiento el bien juridico tutelado depende si se trata de ilicitos formales o materiales. En los ilicitos formales, el bien juridico tutelado es el curso normal de la administracion fiscal; en los ilicitos materiales, el bien juridico tutelado es la percepcion de la renta fiscal en su justa medida. (A) Intereses resarcitorios. La falta total o parcial de pago de gravamenes, de retenciones, percepciones, anticipos y demas pagos a cuenta, debengara desde los respectivos vencimientos un interes resarcitorio. La tasa de interes y su mecanismo de aplicacion seran fijados por la secretaria de hacienda (el interes que se fije no puede exceder del doble de la mayor tasa vigente que perciba en sus operaciones el Bco Nacion. La obligacion de abonar estos intereses subsiste no obstante la falta de reseva por parte de la AFIP al percibir el pago de la deuda principal y mientras no haya transcurrido el termino de la prescripcion (5 anos). En caso de cancelarse la deuda principal sin cancelarse al mismo tiempo los intereses que dicha deuda hubiese devengado, se da el anatoxismo. Es decir, que estos intereses se transforman en capital, devengando desde ese momento tb intereses. En caso de apelacion estos intereses seguiran devengandose. Los intereses resarcitorios no son una sancion, sino una compensacion al fisco por el pago diferido en el tiempo. Cuando se trata de un monto sideral ahi si se discute si no es una sancion, dejando de ser resarcitorios para pasar a ser punitorios. (B) Infracciones formales. Los deberes formales son obligaciones accesorias a la obligacion juridica tributaria material, de caracter no patrimonial, entre el fisco y los contribuyentes o terceros (no hay omision de ingresos, sino omision de deberes formales). Su incumplimiento acarreara una infraccion formal. En materia tributaria no solamente los ilicitos materiales requieren de la concurrencia del elemento subjetivo, sino tb los formales; en estos tb debe darse la culpabilidad. -Omision de presentacion de declaracion jurada (art 38 y a cont): cuando exista la obligacion de presentar DJ, la omision de hacerlo dentro de los plazos generales que establezca la AFIP, sera sancionada sin requerimientos previos con una multa de $200, que se elevaran a $400 si se trata de sociedades. Si se paga dentro de los 15 dias a partir de la notificacion, la multa se reducira a la mitad y la infraccion no sera considerada como un antecedente en contra del contribuyente. En caso de pagarse la multa o de no presentarse la DJ debera sustanciarse un sumario administrativo. Cuando existiere la obligacion de presentar DJ informativa sobre la incidencia en la determinacion del impuesto a las gcias, derivada de las operaciones de importacion y exportacion entre partes independientes, la omision de hacerlo sera sancionada con una multa de $1500, que se elevara a $9000 si se trata de sociedades. Si la DJ fuera para informar otras operaciones (y no las de imp y exportacion) celebradas entre personas radicadas en el pais con otras en el exterior, la omision acarreara una multa de $10. 000 que se elevara a $20. 000 si se trata de sociedades. -Omision de otros deberes formales (art 39 y a cont): se sancionara con multas de $150 a $2500, a quienes infrinjan las disposiciones de la ley de procedimiento o de otras leyes tributarias que establezcan los deberes formales tendientes a determinar la obligacion tributaria o verificar el cumplimiento que de ellas hagan los responsables. Ademas se sancionara con multas desde $150 a $45000 (dependiendo de la condicion del contribuyente y de la gravedad de la infraccion) cuando: *se infrinjan las normas relativas al domicilio fiscal *el contribuyente se resista a la fiscalizacion (solo cuando esta no sea excesiva y se le de el plazo de 10 dias-extensibles-para su contestacion) *se omita dar datos a la AFIP relacionados con el control de las operaciones internacionales *no se conserven comprobantes que hagan a la determinacion de precios pactados internacionalmente. Las multas de este articulo se acumularan con las del art 38. Si existiera resolucion condenatoria respecto del incumplimiento a un requerimiento de la AFPI, las sucesivas reiteraciones que se formules a partir de ese momento y que tuvieren por objeto el mismo deber formal, seran pasibles en su caso de la aplicacion de multas independientes, aun cuando las anteriores no hubieren quedado firmes. Quiere decir que no se aplica en principio â€Å"non bis in idem†, por el cual no se puede culpara a una persona 2 veces por lo mismo). Cuando el contribuyente desestime las multas debera recurrir (o si es monto escaso pagarlas directamente), porque luego queda como antecedente y la reincidencia agrava las multas. (C) Multas por omision de impuestos. (art 45). Sanciona los ilicitos culposos y no dolosos. Seran sancionados con una multa que va desde el 50% al 100% del gravamen dejado de pagar, retener o percibir, cuando: -se omita el pago del impuesto mediante la falta de presentacion de DJ o por ser inexactas las presentadas. -los agentes de retencion y/o percepcion omitan actuar como tales medianta la falta de presentacion de DJ, liquidaciones, etc, se omita la declaracion y/o pago de ingresos a cuenta o anticipos de impuestos. Las omisiones anteriores seran sancionadas con una multa de 1 a 4 veces el impuesto dejado de pagar, cuando se originen en transacciones celebradas entre sociedades locales y sociedades ubicadas en el exterior. Puede decirse que aca si se aplica el principio â€Å"non bis in idem†, ya que estas multas se aplicaran solo cuando no correspondiere aplicar las del art 46, correspondientes a ilicitos por defraudacion. (D) Multas por defraudacion. Se trata de sancionar conductas tipicas dolosas. Hay una intencion maliciosa de no pagar el impuesto. Se sancionara con una multa de 2 hasta 10 veces el importe del tributo evadido, al que mediante declaraciones enganosas u ocultacion maliciosa, sea por accion u omision, defraudare al Fisco. A diferencia de la omision de tributos reprimida por el art 45, en el cual la culpa se presume, el el caso de la defraudacion fiscal resulta necesario que el ente fiscal acredite no solo la conducta omisiva del gravamen, sino tb la existencia de una lesion ocasionada al patrimonio de la administracion. Se presume, salvo prueba en contrario, que existe voluntad de producir declaraciones enganosas o de incurrir en ocultaciones maliciosas cuando: -exista una grave contradiccion entre los libros, documentos, etc; con los datos que surjan de las declaraciones juradas -cuando en la documentacion anterior se consignen datos inexactos que pongan una grave incidencia sobre la determinacion de la materia imponible -si la inexactitud de las DJ proviene de su disconformidad con las normas legales aplicables al caso -cuando no se lleven libros de contabilidad, registraciones, etc, cuando ello carezca de injustificacion -cuando se declaren formas juridicas inadecuadas y que esto tergiverse la realidad Por otro lado, los agentes de retencion o percepcion seran reprimidos con una multa de 2 a 10 veces el tributo retenido o percibido, cuando los mantengan e su poder despues de vencidos los plazos en que debieran ingresarlo. -Las multas cuando se pagan pasan como autoridad de cosa juzgada; no se pue den recurrir mas -Se pueden reducir y eximir las sanciones: *si hay una rectificacion voluntaria antes de la vista, y no hay antecedentes de infraccion( se reduce a 1/3 de su minimo legal. si hay una aceptacion de la pretension fiscal una vez corrida la vista pero antes de los 15 dias acordados para su contestacion, y no hay antecedentes( se reduce a 2/3 de su minimo legal. *si hay un consentimiento de la determinacion y no hay antecedentes( se reduciran al minimo legal. (E) Clausura. Seran sancionados con una multa de $300 a $30. 000 y clausura de 3 a 10 dias del establecimiento (siempre que el valor de los bs de que se trate sea > a $10) quienes: a) no entreguen u omitieren facturas o comprobantes equivalentes b) no lleven registraciones de sus compras de bs o servicios, o de sus ventas, locaciones o prestaciones. c) Encarguen o rasporten mercaderias sin el respaldo documental pertinente d) No se encuentren inscriptos cuando estuvieren obligados a hacerlo e) No tengan los comproba nte que acrediten la tenencia de bienes El minimo y el maximo se duplicaran cuando se cometa otra infraccion de las descriptas dentro de los 3 anos de detectarse la primera. Los hechos u omisiones que den lugar a la multa y clausura deberan ser objeto de un acta de comprobacion en la cual los funcionarios fiscales dejara constancia de todas las circunstancias relativas a los mismos, las q desee incorporar el interesado, conteniendo ademas una citacion para que el responsable comparezca a una audiencia para su defensa que se fijaran entre los 5 y 15 dias. El acta debera ser firmada por los actuantes y notificada al responsable. El contribuyente efectuara su descargo y, una vez terminada la audiencia, el juez administrativo tendra 2 dias para dictar la sentencia. En este periodo de clausura hay cese de actividades, salvo los procesos que no pudieren interrumpirse por causas relativas a la naturaleza de los bienes. (si el contribuyente necesita indispensablemente algun doc que quedo en el local clausurado, debera solicitarlo a la DGI e ir con un funcionario a buscarlo) Quien quebrantare una clausura sera sancionado con arresto de 10 a 30 dias y con una doble clausura por el doble de tiempo de aquella. Clausura preventiva. La AFIP podra clausura preventivamente un establecimiento cuando se constatase que se ha configurado un hecho que configura la clausura, y exista un grave perjuicio, o el responsable registre antecedentes por haber cometido la misma infraccion en un periodo no superior a un ano desde que se detecto la anterior. Cuando la AFIP disponga esta clausura, debera comunicarla inmediatamente al juez federal o en lo penal economico. Este, previa audiencia con el responsable resolvera dejarla sin efecto si no existiesen estos hechos, o mantenerla hasta tanto el responsable regularice la situacion que origina la medida preventiva. Tal clausura no podra extenderse mas de 3 dias sin que se haya resuelto su mantenimiento. – se va al juez en lo penal economico al solo efecto evolutivo( en el fallo Lapiduz se establecio que era irritante que una pena sea remediada despues de cumplir la pena. A partir de este fallo, las penas tienen efecto suspensivo. Vias recursivas Por que es importante inter poner recursos? ( si tras la determinacion del Administrador Federal no se recurre, la deuda pasa a la autoridad de cosa juzgada. -Cosa juzgada formal( la DGI intimara y no se podra volver a recurrir, pero si el importe no correspondia, se puede repetir -Cosa juzgada sustancial( no se puede volver jamas sobre el fondo del asunto. Tipos de recursos: Recurso de reconsideracion y apelacion Recursos en casos especiales Recursos de repeticion 1) Recurso de reconsideracion y apelacion El contribuyente frente a las resoluciones que impongan sanciones o determinen los tributos y accesorios podra, dentro de los 15 dias de notificado, interponer los siguientes recursos: a) Recurso de reconsideracion ante el mismo organismo administrativo que dicto la resolucion recurrida, o b) Recurso de apelacion ante el Tribunal Fiscal de la Nacion (que es un tribunal administrativo y no perteneciente a la justicia). Estas vias son excluyentes, y podria decirse que entre un recurso ante el Tribunal fiscal y otro de reconsideracion ante la DGI es recomendable el primero ya que es mas independiente. Recurso de reconsideracion (art 80) Interpuesto el recurso de reconsideracion, el juez administrativo dictara reolucion dentro de los 20 dias y la notificara al interesado. Apelacion ante el Tribunal fiscal (art 166) El recurso se interpondra por escrito ante el Tribunal Fiscal dentro de los 15 dias de notificada la resolucion administrativa, y tal circunstancia debera comunicarla el recurrente a la DGI o DGA dentro del mismo plazo. En el recurso el apelante debera expresar todos sus agravios, oponer excepciones, ofrecer prueba y acompanar la instrumental que haga a su derecho. No se podran ofrecer otras pruebas mas alla de las que se ofrecieron al momento de contestar la vista que le corre el juez administrativo. Solo puede ampliarse lo antes dicho manifestando el agravio que le produce la sentencia. Si se pueden presentar pruebas por hechos nuevos (hechos verificados con posterioridad al dicatado de la resolucion administrativa). Si no se ofrecio una prueba y esta es muy importante, se puede acudir al tribunal quien podra dictar medidas de mejor proveer. Se trata de la facultad que tiene todo tribunal de dictar medidas para reunir mas elementos de juicio para dictar mejor, ya que es obligacion de todo juez buscar la verdad. (siguiendo con el tema de las pruebas, si el juez administrativo denegara una prueba, el contribuyente dentro de los 3 dias puede interponer un recurso de reposicion de prueba( este procedimiento resguarda el derecho de defensa consagrado en el art 18 de la CN y en el Pacto de San Jose de Costa Rica. La interposicion de este recurso no suspendera la intimacion de pago respectiva, que debera cumplirse en la forma establecida por la ley, salvo por la parte apelada. Sin embargo, en el fallo La Piduz, se concluyo que la sentencia debe poder ser revisable antes de su ejecucion. Es inconstitucional una apelacion a efectos devolutivos. El recurso ante el tribunal fiscal no sera procedente en los siguientes casos: -por diferencias de intereses -en materia de liquidacion de anticipos -si no se cumplen los montos minimos del art 159. Con respecto a esto ultimo, el tribunal sera competente frente a los stes montos: *en los recursos de apelacion contra resoluciones de la AFIP que determinen tributos y sus accesorios por un importe mayor a $2. 500; y que ajusten quebrantos por importes superiores a $7. 000. *en los recursos de apelacion que impongan multas superiores a $2. 500. *en los recursos de pelacion contra denegatoria de repeticion de impuesto superiores a $2. 500. Continuacion de las vias recursivas †¢ Si se interpuso recurso de apelacion ante el tribunal fiscal y este lo desestima, el contribuyente podra recurrir: – ante la camara nac ional en lo contencioso administrativo (al solo efecto devolutivo) – ante la Corte suprema, imponiendo un recurso extraordinario, si esta en juego una ley nacional o una garantia constitucional. †¢ Si se interpuso recurso de reconsideracion que confirma la determinacion del juez administrativo, el contribuyente podra recurrir: – ante el juez de 1 ° instancia en lo contencioso administrativo – camara nacional federal – corte suprema de justicia. ) Recursos en casos especiales para resoluciones que no tienen vias recursivas Contra aquellas resoluciones que no tiene cias recursicas porque no determinan impuesto ni aplican sanciones, el art 74 del decreto reglamentario establece el recurso de apelacion ante el Director general. *se puede efectuar un recurso de apelacion ante el Director general por un acto individual emanado de un inferior, y *se puede efectuar un recurso de reconsideracion ante el Director General cuando el acto individual sea emanado del mismo director. Ademas, ante las interpretaciones del Administrador Federal, se puede interponer un recurso de apelacion ante el ministerio de economia. 3) Recurso de repeticion Los contribuyente y demas responsables podran repetir los tributos y sus accesorios que hubieren abonado de mas, ya sea espontaneamente o a requerimiento de la AFIP. En el primer caso, deberan interponerlo ante la AFIP. Contra la resolucion denegatoria y dentro de los 15 dias de la notificacion, podra el contribuyente interponer recurso de reconsideracion, u optar entre apelar ante el tribunal fiscal o interponer demanda contenciosa ante la justicia nacional de primera instancia. Igual opcion tendra si no se dictare resolucion dentro de los 3 meses de presentarse el reclamo. *En el segundo caso, la repeticion se deducira mediante demanda que se interponga a opcion del contribuyente ante el Tribunal fiscal o ante la justicia. Se cierra la opcion de recurrir ante el juez administrativo porque este ya se p ronuncio dictando la resolucion determinativa. El articulo 81 establece que para poder repetir un impuesto indirecto hay que mostrar el empobrecimiento; hay que mostrar que no se ha trasladado, lo cual es de imposible demostracion. Puede decirse que hoy esto ya no rige, luego de un fallo de la corte suprema que establecio: que no hay que probar el empobrecimiento y que solo basta que el contribuyente sea un sujeto de derecho y que acredite haber ingresado el impuesto al fisco. Aplicacion supletoria de normas En todo lo no previsto, seran de aplicacion supletoria: -la legislacion que regula los procedimientos administrativos -el codigo procesal civil y comercial de la Nacion, y el codigo procesal penal cuando correspondiere. Prescripcion Es la perdida de un derecho por el transcurso del tiempo. Se establece para que haya mas estabilidad juridica y para mejorar la seguridad social. En materia civil, la prescripcion va de la mano con la caducidad y la cosa juzgada. *la prescripcion se invoca, en cambio la caducidad se da de pleno derecho. Ademas la caducidad tiene consecuencias mucho mas fuertes que la prescripcion: se borran todas las consecuencias. En materia tributaria, el art 52 de la ley de procedimientos establece que la DGI no exigira el pago de impuestos prescriptos, a menos que el responsable haya renunciado, en forma expresa o tacita, a la prescripcion ganada. Cuando se da la prescripcion? Las acciones y poderes del fisco para determinar y exigir el pago de los impuestos regidos por la presente ley, y para aplicar y hacer efectivas las multas y clausuras en ella previstas, prescriben: a) A los 5 anos en el caso de contribuyentes inscriptos, aso como en el caso de contribuyentes no inscriptos que no tengan obligacion legal de inscribirse ante la AFIP o que, teniendola y no habiendola cumplido regularicen espontaneamente su situacion. b) A los 10 anos en el caso de los contribuyentes no inscriptos. c) A los 5 anos respecto de los creditos fiscales indebidamente acreditados, devueltos o transferidos. Corre este plazo a partir del 1 ° de enero del ano sgte a la fecha en que fueron acreditados, devueltos o transferidos. Con respecto a la prescripcion de la accion para repetir no regira la causa de suspension para los incapaces. *El termino de prescripcion del poder fiscal para determinar el impuesto y facultades accesorias del mismo, asi como para exigir el pago, comenzara a correr a partir del 1 ° de enero del ano sgte en el que se produjo el vencimiento de los plazos generales para la presentacion de DJ e ingreso del gravamen. Si durante el transcurso de una prescripcion ya comenzada, el contribuyente tuviera que cumplir una determinacion impositiva superior al impuesto anteriormente abonado, el termino de la prescripcion iniciada con relacion a este quedara suspendido hasta el ano sgte del cual se cancele el saldo adeudado. El termino de la prescripcion para aplicar multas y clausuras, comenzara a partir a correr desde el 1 ° de enero sgte al ano en que haya tenido lugar la violacion de los deberes formales o materiales legalmente considerada como hecho u omision punible. El hecho de haber pr escripto la accion para exigir el pago del gravamen no tendra efecto alguno sobre la accion para aplicar multa y clausura por infracciones susceptibles de cometerse con posterioridad al vto de los plazos grales para el pago de los tributos. Suspension e interrupcion de la prescripcion Suspension( no corre la prescripcion por un termino, pero despues se reconduce el plazo Interrupcion( se pierde el termino corrido de la prescripcion Suspension: se suspendera por 1 ano el curso de la prescripcion de las acciones ficales: a) desde la fecha de intimacion administrativa de pago de tributos, en relacion a las acciones para exigir el pago intimado. Cuando mediare recurso de apelacion ante el Tribunal fiscal, la suspension se prolongara hasta 90 dias despues de notificada la sentencia del mismo. b) desde la fecha de la resolucion condenatoria por la que se aplique multa con respecto a la accion penal. Si la multa fuere recurrida ante el Tribunal fiscal el termino de la suspension se contara desde la fecha de la resolucion recurrida hasta 90 dias de notificada la sentencia del mismo. Interrupcion: las acciones del fisco para determinar y exigir el pago del impuesto se interrumpira: a) por el reconocimiento expreso o tacito de la obligacion impositiva b) por renuncia al termino corrido de la prescripcion en curso En ambos casos el nuevo termino de prescripcion comenzara a partir del 1 ° de enero sgte al ano en que las circunstancias mencionadas ocurran. c) por el juicio de ejecucion fiscal iniciado contra el contribuyente en los unicos casos de tratarse de impuestos determinado en una sentencia del tribunal fiscal debidamente notificada o en una resolucion administrativa definitivamente notificada y no recurrida por el contribuyente Es importante que previo al juicio de ejecucion fiscal haya una resolucion determinativa firme, de lo contrario, de lo contrario no se puede determinar el impuesto a pagar. Y si el fisco no determina la deuda, aunque haya una inspeccion no se interrumpe la prescripcion. En el caso de la aplicacion de multas y clausuras, la prescripcion se interrumpe: -por la comision de nuevas infracciones, en cuyo caso el nuevo termino de la prescripcion comenzara a correr el 1 ° de enero sgte al ano en que tuvo lugar el hecho punible. -por el modo previsto en el art 3 ° de la ley 11585. Juicio de ejecucion fiscal El cobro de tributos, pagos a cuenta, anticipos, accesorios, multas, intereses, etc, que este a cargo de la AFIP, se hara por la via de la ejecucion fiscal, sirviendo de suficiente titulo la boleta de deuda expedida por la AFIP. En este juicio, si el ejecutado no abonara cuando se lo intime al pago, quedara desde ese momento citado de venta. Las unicas excepciones admisibles que se pueden presentar dentro de los 5 dias sgtes son: -pago total documentado -espera documentada (plan de moratoria) -prescripcion -vicios contenidos en el titulo que lo inhabilitan Los pagos posteriores al inicio del juicio, los pagos mal imputados o no comunicados, no seran habiles para fundar excepcion. Procedimiento – la demanda de ejecucion fiscal se tendra por interpuesta con la presentacion del agente fiscal ante el juzgado con competencia tributaria (juez en lo penal economico). El agente fiscal debe presentar la boleta de deuda firmada por el juez administrativo, informando segun surja de dicha boleta: nombre del demandado, domicilio, concepto y monto reclamado, personas autorizadas para intervenir en el diligenciamiento del pago. – el agente fiscal representante de la AFIP podra librar bajo su firma mandamiento de intimacion de pago y eventualemente embargo, por la suma reclamada, mas el 15% para responder a intereses y costas. la AFIP, por intermedio del agente fiscal, podra decretar el embargo de cuentas bcarias, o de bienes de cualquier naturaleza, inhibiciones generales de bs y adoptar otras medidas cautelares tendientes a garantizar el recupero de la deuda en ejecucion. Para los casos en que se requiera desapoderamiento fisico o allanamiento de domicilios debera requerir la orden respectiva del juez competente (juez en lo penal economico) – en caso de que el ejecutado exponga excepciones, estas deberan presentarse ante el juez asignado. – la sentencia de ejecucion es inapelable, quedando a salvo el derecho de la AFIP de librar nuevo titulo de deuda, y del ejecutado de repetir el impuesto pagado. vencido el plazo sin que hayan opuesto excepciones el agente fiscal representante de la AFIP requerira al juez asignado interviniente constancia de dicha circunstancia, dejando de tal modo expedita la via de ejecucion del credito reclamado, sus intereses y costas. El agente fiscal procedera a practicar liquidacion. Notificaciones Las citaciones, notificaciones, intimaciones de pago, etc; seran practicadas en cualesquiera de las sgtes formas: a) carta certificada con aviso especial de retorno, el cual sirve de suficiente prueba de notificacion. b) Personalmente, por medio de un empleado de la AFIP, quien ademas de dejar constancia del lo entregado, exigira la firma del interesado. Si este no pudiera firmar, podra hacerlo un testigo. Si el destinatario no estuviese, se dejara constancia, y en dias sgtes concurriran al domicilio del interesado 2 funcionarios de la AFIP para notificarlo. Si tampoco fuera hallado, dejaran la resolucion o carta a cualquier persona que estuviese en el mismo. Si no hay nadie, se fijara en la puerta del domicilio. Las actas libradas por los funcionarios revisten caracter de instrumento publico: se presumen validas, admitiendo prueba en contrario. c) Por nota o esquela numerada, con firma facsimilar del funcionario autorizado, remitida con aviso de retorno. d) Por tarjeta o volante de liquidacion o intimacion de pago numerado, remitido con aviso de retorno. ) Por cedula, por medio de empleados de la AFIP. f) Por telegrama colacionado u otro medio de comunicacion similar. Si estos medios de notificacion no pudiesen usarse por desconocimiento del domicilio del contribuyente, se efectuaran por medio de edictos por 5 dias en el boletin oficial. Seguridad social ? En materia de la seguridad s ocial, no se paga un impuesto, sino una contribucion, que, a diferencia de los impuestos, como contrapartida del pago se recibe algo por parte del estado. ? Actividad previsional: beneficia a la parte de la sociedad que se encuentra en edad pasiva, y financia esto mediante el aporte de los que estan en la edad activa. Como al Estado no le bastan los aportes de los que trabajan, tambien se exige a los empleadores que realicen un aporte( entre lo que aportan los trabajadores y sus empleadores se forman los recursos de seguridad social. ? Organizacion del sistema previsional en Argentina. 2 formas: – Sistema de Reparto( los trabajadores y empleadores aportan al Estado hasta que se jubilen; el Estado recauda y luego reparte. – Regimen de Capitalizacion( desde 1994 el Estado ha creado entidades cuasifinancieras (AFJP) que juegan un poco el papel del Estado en cuanto a que obtienen RR de los aportantes, los potencian a traves de colocaciones financieras, y al llegar a la edad pasiva entregan parte de las jubilaciones. Por que â€Å"parte†? orque en Argentina el sistema es mixto y no puramente privado; quien se jubila por una AFJP recibe su jubilacion en parte por dicha entidad y en parte por el Estado. La razon de que no sea puramente privado esta en que el Estado no puede quedarse sin aportantes en la etapa de transicion entre un sistema estatal y uno privado. Funcionamiento del sistema: El sistema es obligatorio. Dentro de esa obligatoriedad uno puede hacer aportes a una AFJP para aumentar los fondos, pero al Estado tiene que aportar si o si. Aquellos que trabajen en forma autonoma, sin estar en relacion de dependencia, tienen que aportar por el y por lo que aportaria el empleador. ? Sistemas y subsistemas de la seguridad social Sistema central( Sistema jubilatorio Subsistemas: (1) Subsidios familiares: los fondos para su financiamiento provienen de los empleadores quienes pagan mensualmente un % de los salarios que cobran sus trabajadores. (2) Obras sociales: funcionan como prestadoras de servicio social, donde lo mas importante es la cobertura medica. Tb se trata de un sistema compulsivo, pero ahora cada uno puede escoger la obra social que prefiera para que el Estado destine fondos a ella. Al igual que la jubilacion, se financia con la contribucion del trabajador y el aporte del empleador. (3) Seguro de desempleo: % de la masa salarial que se deriva al Estado para que financie los subsidios a los desempleados. 4) ART: seguros obligatorios que financian las empresas y que se derivan a entidades privadas totalmente, las cuales se ocupan de cubrir los infortunios laborales (5) Seguro nacional de salud: tambien lo financia la empresa y se deriva al estado. Todas estas contribuciones se realizaban de manera separada. En el 93 se creo lo que se ll ama CUSS (contribucion unica de seg social); asi el Estado unifico todas las contribuciones en un pago unico que hoy recauda la AFIP (a traves de un software informatico denominado SIJP). El decreto 507 es el que regula el traspaso de pagos dispersos controlados por diversas entidades, a un pago unico cuya percepcion, ejecucion y fiscalizacion esta a cargo unicamente de la AFIP. Antes del 93, las leyes que regulaban lo referente a los RR provisionales eran la 17250 y la 18820.