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Electronic Invoicing in Latin America
The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.
Factura electrónica en América Latina
La factura electrónica fiscal (FE) es uno de los aportes de América Latina a la fiscalidad internacional en apoyo a la lucha contra la evasión, al esfuerzo global de transparencia tributaria, y a la digitalización de las administraciones tributarias (AATT). Inicialmente, la FE fue concebida como un instrumento de control documental del proceso de facturación, tanto para evitar la omisión de ventas como para la inclusión de compras falsas. El concepto original se fue extendiendo a otras áreas de control tributario, por ejemplo, la nómina salarial, mercadería en tránsito y nuevos servicios, como el caso del factoring. De alguna manera, la FE puede considerarse el inicio del proceso de digitalización de la administración tributaria (AT) en sentido amplio. Este libro aborda la experiencia pionera de la FE en América Latina, desde su implementación hasta sus extensiones e impacto recaudatorio.
2011
Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
South American Childhoods
This edited volume concerns childhood throughout South America after the 1990s, a period and territory of special complexity marked by the beginning—or intensification of—political neoliberalisation throughout the region. The decade also saw the ratification of the International Convention on Rights of the Child and post-dictatorial processes of political and social democratisation. The editors of this book explore the tension this juxtaposition has generated between logics and processes of dissimilar orientations. Within this framework, chapters investigate the neoliberalisation and institutionalisation of children’s rights and consider similarities and differences with respect to other regions. They also explore changes in schools and educational systems, as well as the phenomenon of the internal and external child and family migration.
Deep Eutectic Solvents
A useful guide to the fundamentals and applications of deep eutectic solvents Deep Eutectic Solvents contains a comprehensive review of the use of deep eutectic solvents (DESs) as an environmentally benign alternative reaction media for chemical transformations and processes. The contributors cover a range of topics including synthesis, structure, properties, toxicity and biodegradability of DESs. The book also explores myriad applications in various disciplines, such as organic synthesis and (bio)catalysis, electrochemistry, extraction, analytical chemistry, polymerizations, (nano)materials preparation, biomass processing, and gas adsorption. The book is aimed at organic chemists, catalytic...
Observatório 26
Com a profissionalização e internacionalização do setor cultural brasileiro, o aprimoramento da gestão de pessoas nas organizações culturais passa a ser um caminho sem volta. A edição 26 da Revista Observatório mergulhou nesse tema ainda pouco estudado, indo a campo para ouvir profissionais de Gestão de Pessoas e lideranças de importantes instituições culturais, comparando-os com outras realidades internacionais. A Revista traz uma reflexão sobre o futuro do mercado de trabalho, onde a criatividade será uma habilidade necessária para praticamente todos os profissionais, e sobre o papel da liderança na gestão colaborativa focada em fomentar indivíduos para uma autonomia crítica que expande a inteligência e a criatividade.
Caminant la ciutat. Barcelona com a experiència urbana
Barcelona ha generat una àmplia recopilació d’experiències urbanes descrites per autors com Manuel de Solà-Morales, Joan Busquets, Josep Maria Huertas Claveria, Lluís Permanyer, Alexandre Cirici i Itziar González. Les seves aportacions presenten la història, els esdeveniments urbanístics i les relacions entre les institucions públiques i la ciutadania. Aquest llibre exposa l’essència d’un projecte docent i de recerca en format d’assignatura, organitzada al voltant de visites urbanes en el marc del programa acadèmic de l’Escola Tècnica Superior d’Arquitectura de Barcelona de la Universitat Politècnica de Catalunya, que pren la ciutat com a aula i com a laboratori. L’objectiu de Caminant la ciutat és aprofundir en el coneixement de Barcelona a partir de recorreguts per acostar-se a l’arquitectura, l’urbanisme, la sociologia, la història i la resta de factors que la defineixen.
Caminando la ciudad. Barcelona como experiencia urbana
Barcelona ha generado una amplia recopilación de experiencias urbanas que han descrito numerosos autores, como Manuel de Solà-Morales, Joan Busquets, Josep Maria Huertas Claveria, Lluís Permanyer, Alexandre Cirici e Itziar González. Sus aportacions presentan la historia, los acontecimientos urbanísticos y las relaciones entre las instituciones públicas y la ciudadanía. Este libro expone la esencia de un proyecto docente y de investigación en formato de asignatura, organizada en torno a visitas urbanes como parte del programa académico de la Escola Tècnica Superior d’Arquitectura de Barcelona de la Universitat Politècnica de Catalunya, el cual toma la ciudad como aula y laboratorio. Su objetivo es profundizar en el conocimiento de Barcelona a través de recorridos para aproximarse a su arquitectura, urbanismo, sociología, historia y al resto de factores que la definen.
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