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REPRESENTATION EXPENSES DECLARATION ICI

For professionals, the expenditure on hotel services and food administration are deductible to the extent of 75%.

The deduction is reduced compared with the time limits prescribed by art. 54 of the Income Tax Code:

• 2% of compensation for the costs of hotels and restaurants;
• 1% of compensation for expenses.
• 50% of the costs for participation in conferences (including travel and subsistence).

With regard to the administration of food and hotel expenses, the business advisory services, with the circular No. 9/IR/2009, in analogy with the instructions of the Revenue, clarified that the 2% limit on total compensation must be verified after deducting 25% of hotel costs.

For entertainment expenses and the cost of attending conferences, position dell'IRDEC (Research Institute of Certified Public Accountants) differs from that of the Revenue (Cir. 53/E/08). According to the accountants are governed by these costs. 54 of the Income Tax Code, therefore, their deductible is fixed at 1% of compensation for the costs of representation and 50% of the costs incurred for participation in conferences, training courses and conferences.

The position of the Revenue, reported on the instructions for the preparation of the single model provides the first the deduction to 75% and then placing the parameters provided by art. 54. In this case, for example, the cost of attending a conference would be deductible to the extent of 37.50% (50% to 75%).

not suffer limitations the following expenses incurred even though hotel performance or administration of food and drink:

• costs incurred by the buyer on behalf of the trader, and it charged on the invoice,
• expenses incurred for travel outside the municipal area by employees and associates of the professional (in line with the daily amounts provided by art. 95, paragraph 3 of the Income Tax Code).

Calories Smithfields Barbeque

Piccola era glaciale

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(PEG, in

inglese Little Ice Age , LIA) è un periodo di tempo che va dall'inizio del XIV secolo alla metà of the nineteenth century [1] ^{[2] [3] where there was a sudden fall in temperature land in 'northern hemisphere} . This period was preceded by a long period of relatively high temperatures called Medieval Warm Period . Since 1300

has witnessed a gradual progress of glaciers

up to a maximum expansion around the 1850 when temperatures started to increase favoring the withdrawal of the ice. This phase is currently underway and if there will be a change in the near future many glaciers disappear. At first it was believed that the Little Ice Age was a global phenomenon, but now we tend to doubt it. For example, the reconstruction of Northern Hemisphere mean temperatures over the last 1000 years does not show a pronounced cooling. From the data collected it appears that in this period average temperatures are lowered only 1 ° C

about.

[4] ^{The debate about the extent of this cooling, as well as the previous heating medieval remains still open and unfinished.}

Index The northern hemisphere

[ Hide] 1 The northern hemisphere 2 Cause 3 Solar activity 4 Volcanic activity 5 End of Little Ice Age 6 Notes 7 Bibliography 8 References 9 Other projects

[edit ]

Hendrick Avercamp A scene on the ice

The Little Ice Age caused

very cold winters in many parts of the world

, but are documented in detail only Europe and North America . In the mid-seventeenth century glaciers in the Swiss Alps advanced gradually incorporating farms and destroying entire villages. [5] ^{River Thames}

of rivers and canals of the Netherlands

often froze during the winter and even shoes and people held fairs on the ice. [5] ^{In the winter of 1780 the} New York Harbor froze, allowing people to walk from Manhattan to Staten Island. The sea ice surrounding the ' Iceland extended for miles in all directions, preventing access to naval ports of the island. So also in Greenland . In both countries commercial ships from Denmark could not penetrate the earth. This meant that Denmark began to forget the existence of the two islands. We have references 1500 a Danish expedition to Greenland he found completely deserted. In particular, we are reminded of the 'Winter 1709, according to experts, is considered the coldest in 500 years to the European continent. The coldest winters had effects on human life in large and small size. The

famines became more frequent (than the 1315

killed 1.5 million people) and deaths from the disease increased. The Little Ice Age can be seen in works of art at the time, for example, dominates the snow many landscapes by the Flemish painter Pieter Brueghel the Elder , who lived between 1525 and 1569. Cause

[edit ]

The picture shows the comparison between ten reconstructions published in the major temperature changes occurred in the last 2000 years.

Scientists have identified some possible causes for the predominant Little Ice Age: The solar

decreased activity and increased volcanic activity

. However, in the absence of the elements certain and absolute, there are many other hypotheses that attempt to explain its causes. Various clues emerged as another cause of the Little Ice Age (and the ice ages in general) can be represented by a slowdown in

Gulf Stream and other ocean currents.

[6] ^{[7] [8] This current contributes to the mild climate of the Western Hemisphere, it seems that during periods of total glaciation of the planet all the ocean currents had been arrested, and the Little Ice Age may have been caused only by a temporary slowdown of the Gulf Stream, [9] [10] [11] combined with a decrease in solar activity. It is not yet known whether these phenomena are interrelated. Although there are several hypotheses, none of them are still reasonable shared by the scientific community.}

It seems, moreover, that a new possible slowdown of the Gulf Stream could influence the global climate or continental within a relatively short period.

[12]

^[13] Solar activity

[edit ]

Main article:

solar activity.

Registration carbon-14 in the last 1100 years (reverse scale).

In the period between 1645 and

1715, its central range of the Little Ice Age, the sunspots were found unusually few, a few years without detection of any stain (l ' observation of sunspots and their cataloging began around 1610, a few years after the invention of the telescope ). This period of few sunspots is also known as the Maunder Minimum and fits with the period more rigid during the Little Ice Age. It must be said that is not currently known no direct connection between low sunspot number and low-temperature terrestrial [14] ^{[15] but this coincidence suggests that the connection can be. Other indicators of low solar activity during this period are represented by the levels of carbon} beryllium -14 and -10. [16] ^{Recent studies by studying ice cores taken from Greenland have led to the Maunder Minimum of the last 1000 years studying '}

isotope of beryllium, and this is created by the interaction of cosmic rays

with ice. These studies suggest that variations in solar activity affect Earth's climate in some way causing heating and cooling. As a result, these data further show that the sun has never been so active in the last millennium, as in the past 60 years. [ ^{citation ]}

The Rhone Glacier a century ago (1890-1900).

The area of \u200b\u200bthe Rhone Glacier in 2004.

Volcanic activity

[edit ] During the Little Ice Age the world has experienced an increase in volcanic activity.

[17]

^{When a volcano erupts , his ashes reach the tops of the '} atmosphere and from there expand to the entire Earth . These clouds of ash can block part of solar radiation, causing a cooling of the climate that can last up to two years by the eruption. The eruptions also emit sulfur form of gas SO 2 . When this gas reaches the stratosphere _{turns into sulfuric acid} particles that reflect sunlight, thus increasing the reduction of solar radiation reaching the Earth's soil. The eruption of the volcano in 1815

Tambora in Indonesia whitewashed the atmosphere with his ashes, the following year, 1816 , is known as the 'year without summer : frost and snow were reported in June and July both in New England and North Europe. [5] End of Little Ice Age

[edit ] The Little Ice Age ended around 1850

, when the Earth's climate began to warm up gradually. Clear evidence of the increase in temperature during the last 150 years is impressive retreat of glaciers in nearly all the glaciers in the world.

A spectacular example of this phenomenon is visible in the upper

Rhone Valley.

Heat Pump Stuck In The Defrost Mode

The summer is ending

Today, for the first time, I pulled out of the closet a shirt with long sleeves. And the knee began to bother me. I hate it when autumn arrives.

Top Ten Ecchi Harmem Anime

Fra 'Dolcino in the Divine Comedy

(

	" Or 'a Dolcino, then that between armed themselves, you that maybe you'll see the sun in short, if he does not want here soon follow me, So with provisions that of snow does not contain the victory Noarese, else may gain would not be slight. "
	Inferno XXVIII , 55-60)

Ic Butal-apap 325-caff Tab

The force of habit

To participate in a race should be a doctor certifies that your fitness to practice sports. The certificate is valid for one year and must be submitted each time you pick up your bib. My year always ends at ' early November, so last night I submitted a two-hour visit.

It begins with an interview where you rebuild your medical history from the first cry to this day, with particular reference to the last twelve months. Every detail is taken into account, sometimes with some implications' disturbing. He sprained an ankle? And how did it happen? By chance he had a dizzy? Do you ever never lose your balance? In recent times, you ever lose consciousness? He has never fainted in her life? There have been cases of stroke in your family?

Then we proceed with a pair of measurements. Height: The question I find quite sensitive. By placing a snail under feet eighty-two I always try to approve the maximum extent that an employee wanted to bring municipal compliant identity card. This time I am in front of a doctor inflexible 1.81. Weight: 80 pounds, almost 81. Heck, on Sunday evening for dinner ChezPaolo I really exaggerated. We negotiate for 80, in accordance with the standard implemented shortly before and I promise to dispose of 4 pounds by Saturday afternoon.

Following a resting electrocardiogram (50 beats per minute: the frequency average for an adult is between 60 and 90, but the runners are all happily bradycardia), and urine tests (now that I've learned not to remain closed bathroom that suits me more than they should drink a glass of water before leaving home) and a second electrocardiogram, this time under stress (134 beats when heavier exercise, even doing the talking and beautiful while electrodes recorded every single pulse).

It ends with the spirometry. The instructions are simple. Put this clip on your nose. Put this in your mouth cardboard cylinder and we seal your lips around. Take a normal breath and then exhale. Make a second normal breath and then exhale again. On lap three aspiring as much air as possible and then throw it out all at once, with the utmost strength and never stop. Got it?

"Yes."

the sixth attempt, the young doctor who gives me of you effortlessly dismayed looks at me and says, "I do not understand, there is something of an anomaly. It is as if a moment before you throw out all that air passing the language on tube ... "

"Strange. My boy, if they have never complained."

Following a moment of silence. Press a button on the machine and prints the results of the examination. "Let's say it's okay. You are eligible. See you in a year."
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km course in the last 12 months:		3042.570

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What's A Dangerously Low Bmi

FRA DOLCINA

Dolcino and Apostolic

HISTORY IN BRIEF

Year 1300: Year of Jubilee and universal forgiveness. Forgiveness for all the criminals, but not for Gherardino Segarelli, which is placed at the stake in Parma. Her crime? Having given birth to a movement of "Apostolic Brethren". In about 1260, the humble Gherardino had asked to be admitted to the convent of Friars Minor (Franciscans) in Parma. Permission denied. Then he sells his small house and its small garden, throws the money thus collected to the poor (just as he did St. Francis), and begins a new life based on a few key concepts: the imitation of Christ ("follow the naked Christ naked"), the rejection of the possession and accumulation (hence the abject poverty), and therefore the alms in a wandering existence, in the belief that only such an existential reality could play in the right way the message of the Gospel. E 'refusal, put into practice, the route taken by the Church of Rome (possession, wealth, power).

Gherardino followers begin to flow (which, however, always refused to be considered "head", in homage to a full design community and anti-hierarchical), and the popular consensus is growing gradually, so that the ranks are swelling of the Apostles and many, men and women participating in this movement. Gherardino in its simplicity, is a great communicator: the adherents of the movement are deprived of their clothes and wearing a white tunic (the only thing I have), they refuse even, almsgiving, bread unnecessary that can not be consumed immediately He presents himself in the public square at the breast of a woman like a newborn baby (to symbolize the rebirth of the Christian spirit in a new era of total purity), is preaching in church even children. In short, the content of the message of the Apostles (which are also called "minimum" to mark the difference with the minor-Franciscans who are were supplemented, after betraying the teachings of their founder, Francis of Assisi, in the mechanisms of power-rich church of Rome), and the forms of preaching gradually get a huge success and popular support, to the extent that people abandon the Catholic rites for mass flow in the "sermons" of the Apostles. Gherardino also sends a different message to deliver Apostolic in distant lands.

This huge success (recognized by the most influential Catholics of the historical sources) can not be tolerated by the Roman church: the mild Gherardino (full peace) is imprisoned, some apostles are burned at the stake, and finally, in 1300, Gherardino itself is burned alive in the public square, in the name of the Lord.

*

But the burning of Gherardino Segarelli, instead of turning off the apostolic movement, for one of those strange "jokes" of history, but marks the beginning of a completely original story, and a lot at stake, in the Italian Middle Ages. Among the many who had come in Emilia from afar to participate in the apostolic movement, there is Dolcino, a native of Prato Sesia (Novara). After the death of its founder, Dolcino actually assumes the role of leader of the movement, whose core "manager" under the pressure of the Inquisition, he moved in 1300 to Emilia Trentino (they are called here, and greeted by their friends and companions). Repression, however, follows them even there, where three apostles (two men and one woman) are put at stake. In 1303/1304 Dolcino here then, with the most loyal group of Apostles (men, women, elderly and children), starting the long journey that will take them through the mountains of Lombardy (at Chiavenna there is still a country called Campodolcino) in Valsesia. Valsesia is the homeland of Dolcino, he has friends here, and it is natural that, to save himself, he thinks this goal. Among the women who are part of this group is the beautiful Margaret of Trent, of noble birth, mate of Dolcino.

Valsesia, however, was long in the first open struggle against the feudal lords (Biandrate accounts), then against the towns of the plains (Novara and Vercelli). When the group arrives at the Apostolic Gattinara and Serravalle, centers on the bottom of the valley, and here begins his preaching for a church and a new society, the popular host is enthusiastic. The bishops of Vercelli and Novara, in agreement with the pope, seeing how the advent of the Apostles is a catalyst for stand-alone instance of people Valsesia, then announce a veritable crusade to eradicate these "children of the devil." It recruited a veritable professional army (even the Genoese archers, skilled in the shooting) to put an end once and for all. The Apostles, this time, combined with Valsesian rebels, decided to defend himself. In 1304 then starts a real guerrilla war between the army and the Christian church Christians who believe in a different and alternative. This was followed by fights and battles, in which Dolcino also gives evidence of considerable military intelligence. The rebels are pushing up the valley and the mountain known as Bald Mountain, which is ideal for defense, are installed with the support of the mountain and founded a real "common" heretical, pending the final outlet that Dolcino educated man, a theologian and philosopher of history, considered imminent. The Crusaders besiege the Bald Mountain, where the rebels are holed up (some sources speak of 4000 people, more than 1,400), and follow each other bloody clashes. The winter, for the rioters, it is terrible. They now live in desperate conditions. Till, led by Margaret in a difficult transition between meters of snow (even now that place is called "crossing the Nun"), succeed in bringing in the Biella Devall. Here they find strength on the Mount by then called the Rebels Mount, or Rubello.

But the crusaders will reorganize and begin a new siege. The rebels are on its last legs, and finally, the last attack causes carnage: about 800 rebels killed on the spot, while Dolcino, Margaret and Longino Cattaneo (lieutenant Dolcino) are caught alive. Longino and Margaret will be placed at the stake in Biella. Margaret refuses to renounce, reject the marriage proposals of some local nobles, who would have saved from the fire, and will choose to remain faithful to his ideal and his companion until the end. Dolcino must first attend to the torture of his wife and then, in Vercelli, will be conducted at the stake is a wagon. During the journey is tortured with burning pincers, but all commentators agree that the extraordinary courage: never complains, but just shrugs when the amputee is the nose and drew a sigh when castrated. Finally, in 1307, even for him the "righteousness" of God is the stake. Three years of armed resistance in the name of Christ, culminating in the flames, but other Dolcinians a bit 'on all sides will continue to exist: we have no information until 1374. Moreover, Dolcino, Margherita and the Apostles become symbols of freedom and emancipation to the present day, and the popular memory will not forget them. As late as 1907 (the sixth centenary of the martyrdom) there will be celebrations of great importance in the construction of a 12-meter-high obelisk on the places of their own last stand.

*

The huge, tragic allure of the story must not overshadowing the historical and theoretical meanings of a movement which, although defeated, he testified the validity and vitality of reading a "different" the Holy Scriptures, pointing to a completely alternative way to build a church and a diverse society. For this Dolcinians bibliography is enormous, and he knew Dolcino arouse the admiration of Dante (Inferno, canto XXVIII).

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Deism

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William Blake: The Ancient of Days (1794)

The

deism (from Latin deus

) is a rational philosophy of religion developed in centuries XVII and XVIII first Britain and later in France and Germany . It can also be seen as a theology reaffirming that the existence of God is configured in terms different from those of the Christian doctrine traditional. In reality it takes some elements of pantheism Spinoza, but confirms the externalities God than the universe. Deism believes that the proper use of reason

enable man to develop a natural religion and rational complete and comprehensive, capable of explaining the world and man. In its various forms it considers the inessential revelation, or independent of it, believing that it is only for the uneducated. The deist theology is therefore based not on their sacred texts but on the right but assumes a priori the ' existence of divinity, as needed basis to explain the order, harmony and regularity in the universe. The concept of deism, that of a highly creative deities, but also ordering and rationalizing, it is immediately usable, within the classification of teoetotomie

and religions and ethnological perspective, this second model to identify than the first . In fact, a

teoetotomia divinity not only exerts a creative function but also to censor / supervisor ethical man. This mode of understanding the profile of the deity is a quota arrangements which can be found only on systems of worship associated with social class-models. The transition from model to model teoetotomistici deist - supported from various anthropological evidence - has been invoked to explain the myth of original sin . This socio-cultural transformation can indeed be invoked to interpret the passage from the condition prior to the devoured the apple tree - that is precisely the knowledge of good and evil - in which man, living in contexts was not deistic able to experience the state of knowledge of possible actions and choices to be understood as opposition to the will of the gods (evil) deeds and attitudes of welcome to the same (good). Deistic forms, teoetomistiche not, in fact do not provide any concept of sin / corruption / impurities. This implies that they the ethical sphere is subtracted from the confessional, faith.

Man, therefore, can not know the good and evil

. You can immediately identify that value in the name given to the tree in question, that is precisely the

knowledge of good and evil , dall'agiografo. The knowledge of good and evil, real theological categories, it is possible only in a context where the deities emanate rules and laws or ethical principles to which the individual must be followed - on pain of incurring penalties / sentences. The deistic conception, born in an era deeply marked by the wars of religion, will thus, through the use of reason alone, put an end to conflicts between the various revealed religions in the name of quell'univocità of reason, felt, in particular regarding the '

Enlightenment as the only element that can unite all human beings.

Cocky Quotes Athletics

Cake Vigoni

eggs, butter, sugar, starch and flour. A little 'yeast and the zest of a lemon. Sounds easy but it is not. Or am I that I have a bad relationship with regular cakes. I get along quite well with the pies, the ice cream cakes and puddings, but sponge cake, sponge cake and a paradise still seem a mystery. The cake Vigoni remained identical with itself for more than a hundred years. Soft but firm, rich, perfumed and discreet like some ladies of the province, is the most cake paradise paradise of all others. And it is also a great excuse to drag through Pavia one of the seven world's sexiest men in the category "on the one hundred and ten pounds." Next week it's back to the banks of the Ticino other means, other airline food and other temptations. From now on, we went to bed early and eat lots of pasta.

If you want to test yourself a classic of version of the recipe seems very good (great advice).

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Vendola Pisapia Dal Verme

In: sold out. Out: a tail length of 100 meters. After a long wait, I, Super, Rocco, Marcella and another thousand people, but we can not get to see all these people so different in ages and we made a good impression. Sunday in Milan there will be primaries for the new mayor. After voting for the Radicals, the Greens, the various incarnations of the party formerly Communist and now democratic, this time I have not chosen my candidate.
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km course in the last 6 months:		1478.528
km course in the last 12 months:		3051.411

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Can You Get Wart On Nipple

Poem by Annie Johnston Flint

Christ has no hands, had our hands to do His work today

Christ has no feet but our feet to lead men in the path Christ has no tongue but our tongue to tell men He died as

Christ has no other help us to help bring us all to his side.
We are the only Bible the indifferent world will read,
We are the sinners of the Gospel and the creed of the mockers;
We are the ultimate message of the Lord, offered in word and deed;
What will happen if the key is wrong? What if the print has faded?
What would happen if our hands were employed in a job different from yours?
And if our feet were walking in the seduction of sin?
What if your lips speak words that he would refuse?
How can we hope to help him or welcome him?

What Are Chocolate Diamonds Worth

God is Doubt, Faith gives us that certainty is superstition.

love God is inescapable from love yourself and loving others as these are the faithful reflection of our diversity and inconsistency, when this equation breaks fanaticism born with all his inheritance of blood, pain and atrocities. We must accept that determine the existence of God has nothing to do with the love he has for us and that we should have toward Him, God is not a person, a being or a thing that exists or does not exist, simply because God is the supreme God is the only plausible answer trivial, because God is the Supreme God is the when and where.

God is not in the books, it is not in churches and temples.
God is out teeth and the feelings and the feelings inside and out and so, long as there is life or matter, He is omnipotent and omnipresent.
sees him in a gesture but we lose the opulence of a Renaissance chapel frescoed. The salinity in
savor of a tear in the figures and we lose a million dollar charity.
escapes us when we chase and locates us when we flee.