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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.
The Summer Without Men
FROM THE INTERNATIONALLY BESTSELLING AUTHOR OF WHAT I LOVED 'An astoundingly joyful read . . . a book that shines with intellectual curiosity and emotional integrity' Guardian 'By turns funny, moving and erudite, playfully reminding us of a contemporary Jane Austen' Daily Mail After Mia Fredricksen's husband of thirty years asks for a pause - so he can indulge his infatuation with a young French colleague - she cracks up (briefly), rages (deeply), then decamps to her prairie childhood home. There, gradually, she is drawn into the lives of those around her: her mother's circle of feisty widows; the young woman next door; and the diabolical teenage girls in her poetry class. By the end of the ...
Memories of the Future
FROM THE INTERNATIONALLY BESTSELLING AUTHOR OF WHAT I LOVED 'Few contemporary writers are as satisfying and stimulating to read as Siri Hustvedt' Washington Post 'A 21st-century Virginia Woolf' Literary Review A provocative, wildly funny, intellectually rigorous and engrossing novel, punctuated by Siri Hustvedt's own illustrations - a tour de force by one of America's most acclaimed and beloved writers. Fresh from Minnesota and hungry for all New York has to offer, twenty-three-year-old S.H. embarks on a year that proves both exhilarating and frightening - from bruising encounters with men to the increasingly ominous monologues of the woman next door. Forty years on, those pivotal months com...
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.
Breath Odors
This comprehensive, evidence-based textbook presents the latest knowledge on bad breath, describing insights from basic research and offering expert guidance on current approaches to diagnosis and treatment. The new edition has been thoroughly updated to take account of recent advances in understanding. The opening chapters examine in detail the origins of bad breath, including from the nose and pharynx. Microbial and biochemical aspects are fully explained, and information is also provided on odor perception. The clinically focused chapters cover all forms of laboratory measurement of breath odors, chairside diagnostic techniques, and the full range of available treatment options. The value of self-administered questionnaires in assessing bad breath is discussed, and attention is paid to the problem in specific population groups and to psychological aspects. Finally, future prospects are reviewed. The authors draw on more than forty years of combined experience in the field, both in the laboratory and as consultants to thousands of patients. The book will be of interest to all dentists as well as ENT specialists and family physicians.
The Difficulty of Tolerance
These essays in political philosophy by T. M. Scanlon, written between 1969 and 1999, examine the standards by which social and political institutions should be justified and appraised. Scanlon explains how the powers of just institutions are limited by rights such as freedom of expression, and considers why these limits should be respected even when it seems that better results could be achieved by violating them. Other topics which are explored include voluntariness and consent, freedom of expression, tolerance, punishment, and human rights. The collection includes the classic essays 'Preference and Urgency', 'A Theory of Freedom of Expression', and 'Contractualism and Utilitarianism', as well as a number of other essays that have hitherto not been easily accessible. It will be essential reading for all those studying these topics from the perspective of political philosophy, politics, and law.
