Healthcare †HR Class Essays

Social insurance †HR Class Essays Social insurance †HR Class Paper Social insurance †HR Class Paper Social insurance benefits are a significant piece of the advantages and administrations gave to workers. At present, workers approach a few distinct sorts of protection bundles. Every medicinal services protection bundle has certain advantages and confinements. To all the more likely comprehend the embodiment and ramifications of human services protection, the three significant kinds of social insurance protection bundles ought to be checked on in detail. These incorporate clinical consideration programs, wellbeing projects, and worker help programs. Clinical Care Programs Customary protection Customary protection speaks to non-oversaw type social insurance protection. â€Å"With customary medical coverage, the safety net provider covers your tab after treatment has been rendered† (Salley, 2005). Some ordinary medicinal services protection bundles necessitate that guarantors give appropriately filled structures to ensure repayment. Various kinds of cash based costs are the participant’s obligation; these incorporate charges that are not secured by a specific protection bundle, copayments, and the expenses that are viewed as irrational by the back up plan. Wellbeing Maintenance Organizations (HMOs) The focal thought and the pith of HMOs is in offering the supposed brought together essential consideration: patients have one essential consideration doctor who realizes them alright to give them complete consideration (Folland, 2006). Those enlisted into HMO bundles are obliged to pay month to month charges, joined with expenses for each visit of solution. Different experts can't be visited without the essential doctors referral. The most grounded advantage of HMOs is in low expenses and a wide scope of deductibles; HMOs are firmly keen on keeping their patients sound, and give members amazingly powerful preventive consideration. Favored Provider Organizations Under Preferred Provider Organizations, members are spurred to visit one explicit medicinal services supplier. PPOs require paying deductibles. Members are offered limits when visiting experts and medical clinics secured by health care coverage plan. Here, patients have more opportunity to choose, what office and what masters they need to visit from the rundown of those secured by the arrangement. Notwithstanding, seeing doctors outside the PPOs systems is generally unreasonably expensive (Folland, 2006). Purpose of Service Plans POS or Point of Service Plans is a half and half oversaw care alternative comparative in many regards to both PPOs and HMO designs and can be considered as something of a cross between the two (Salley, 2005). POS members are required to pick one essential consideration doctor, who will later allude them to different pros. PPO’s give their members the full rundown of advantages inside the secured system of experts and human services units. Despite the fact that members can pick masters outside their protection organize, their coinsurance rates will be to some degree higher (Folland, 2006). Shopper Driven Plans Shopper Driven protection bundles permit their members picking their own doctors and medicinal services suppliers. CDP give members adequate opportunity to control their human services costs and advantages. CDP generally include a three-level structure of human services installments; the individuals who didn't have medicinal services costs during a year get an opportunity to set aside their cash. CDP likewise offer a full arrangement of emotionally supportive networks that assist members with picking the best medicinal services supplier and screen their costs (Salley, 2005). Worker Wellness programs The basic role of representative health programs is to improve worker prosperity, and to build representative mindfulness about the significance of solid way of life. It is generally conceded that wellbeing programs significantly decline manager social insurance costs and expenses (Hodge, 2007). Wellbeing programs offer a wide scope of preventive measures, including workshops, screening techniques, exercise and unwinding classes, and so forth. These projects don't furnish workers with any protection ensures, yet guarantee that representatives put forth a valiant effort to forestall a wide range of conceivable wellbeing inconveniences. Representative help programs â€Å"Employee Assistance Program is a classified, present moment, directing help for representatives with individual issues that influence their work performance† (Folland, 2006). EAP’s spread every single imaginable kind of close to home issues, including pressure, provocation, savagery, or child rearing issues. All workers are furnished with a chance to contact an EAP delegate. EAP is another brilliant case of a very much created set of preventive estimates that decline medicinal services chances and forestall different wellbeing entanglements. References Folland, S. (2006). Financial aspects of wellbeing and social insurance. Prentice Hall. Hodge, J. (2007). Bringing down medicinal services premiums by expanding staff health: a staff health plan expanded the arrival on speculation. Nursing Homes, 55 (11): 66-70. Salley, H. (2005). Human services advantages and protection patterns. American Business Diary, 44 (7): 14-22.

Essay on Yourself

Essay on YourselfThere is a growing trend among students to write an essay on themselves instead of writing an essay on the topic at hand. A lot of these essays tend to be very long and drawn out. I'm going to give you an alternative way to approach this essay topic.If your teacher suggests that you write an essay on yourself, then by all means do so. However, you will want to do some things first. The essay should cover both the topic of the class as well as any extracurricular activities that you might have.After you've finished writing your essay, be sure to read it through. This may seem obvious, but many students skip this step. Your teacher may be asking you to write an essay on yourself so make sure that you do your best to get it right. It might even be in your best interest to have a friend read it to you so that you can get feedback.In your term paper, you may be asked to write an essay on yourself. In this case, you would only need to write an essay on yourself. You would not need to write an essay on the topic at hand, but you would still be required to do research on yourself.So how do you do this? You want to write about a subject that interests you. Whether it's a sport or a hobby, reading books about it, or participating in it, find something that you enjoy. You want to write about how you came to enjoy this thing or activity and how it has changed your life.One important thing that you should keep in mind is that you will be the one doing the research. You should not use anyone else's research in your essay. You can't just copy and paste their ideas into yours. When doing the research, you should make sure that you are providing all the necessary facts and supporting details.Now, one main reason why students have their essays written on themselves is because they want to use it as a tool to sell themselves. Whether you're trying to get a job or get better grades, you can make yourself stand out. You might want to find someone else's resume and write your own essay on yourself. Then, use it to sell yourself and explain why you deserve the position you're applying for.If you feel that you are not quite ready to write an essay on yourself, you can write about another topic in the class. By doing this, you don't have to write an essay on yourself. You are given some more freedom to do other assignments.

The Impact Of Media On The Media - 892 Words

As I pondered what I would do for this action project I knew I wanted to steer more towards women in the media. I have always been curious about what the public thinks about certain things, what is trending, what the common thought is on a specific thing, idea etc. As I thought about what my main focus was going to be, I remembered talking to my family about what I was learning and discussing in my Gender and Women’s Studies class and brought up how there seems to be a stigma in today’s culture on how marketing companies make it seem okay to portray women in a negative way just to get their product sold. I thought more deeply about this topic because it has always bothered me to see how companies got away with altering model’s bodies, dressing them in risquà © clothing, or putting sexist blurbs smacked across an advertisement in a magazine. I wanted to find a way I could subtly bring about self-awareness to my community around me. For the ‘action’ p art of my project, I really wanted to focus on spreading awareness to my age group, who is being advertised to and marketed to more than any other demographic. So I created a survey; consisting of 6 questions, focused on how they feel about women throughout any form of media. I didn’t want to overwhelm my survey takers with too many questions because I know that questions geared more towards women and feminism can be taken differently by people. I wanted to get to the point but simply and sweetly. The first three questions were toShow MoreRelatedThe Impact Of Media On The Media2801 Words   |  12 PagesMisrepresentation of Blacks in the Media Mammies to nannies, bucks to thugs and deadbeats, servants to crooks in positions of power: this is the evolution of Black images in the media. Although in more recent years, it seems that film and television representation has evolved for the better, there are always messages that are not positive being subliminally sent through to the viewing audience. Regarding this, movie and television show characters are not the only representations in the media. In fact, what is possiblyRead MoreThe Impact Of Media On The Media913 Words   |  4 Pagesthat were rarely discussed in media are now at the frontline of our media coverage, such as police brutality, racial disparity and immigration reform. Everything from political party preference to the increasing diversity of race and sexual orientation in each generation has an effect on the values portrayed in media. The value of each new generation effects how the media shapes itself to market to that general public. In order to understand th e fluidity of the media, it is important to examine theRead MoreThe Impact Of Media On The Media1285 Words   |  6 Pageswere given to the media according to the Constitution and are roles that they must follow. However, the media has not been following those three roles and instead has focused on reporting other issues that have no importance at all. As a result, the media has been highly criticized since it has only been reporting only the government line on issues because the media is owned by six corporate conglomerates. Although the American media has changed throughout the years due to the media ownership, it hasRead MoreThe Impact Of Media On The Media929 Words   |  4 PagesAs we all know that there so many changes which have occur in Media world. From Radio to tv,from balck and white tv we have switched on to colour tv and etc.Apart from all these these changes the major change which took place in our media over the years is on the contents of our programmes of our cha nnels.This article is also about ‘COMPARISIONS,CHANGES AND DIFFERENCE BETWEEN THE CONTENT OF DOORDARSHAN AND LATEST CHANNELS’. 1.Description of doordarshan 2.Shows of doordarshan 3.Arise of other channels(StarRead MoreThe Impact Of Media On The Media903 Words   |  4 Pages The Life that is My Media Media according to Dictionary.com is defined as â€Å"the means of communication, as radio and television, newspapers, and magazines, that reach or influence people†. While the definition is correct at the same time it fails to recognize another form, which is social media sites on the Internet. An unprecedented amount of technology uses as tools of influence to convince citizens to purchase and consume on a regular basisRead MoreThe Impact Of Media On The Media920 Words   |  4 PagesGrowing up in the 1970’s, violence in the media, and television in general, was reserved for late prime time programming and the 11 o’clock news. With deregulation of the broadcast industry in the 1980’s, under the presidency of Ronald Reagan, violence on TV became mainstream (American television, n.d.). With more channels to watch, the advent of 24 hour news, along with more content to view, the audience as well became increasingly younger. Alongside standard televisio n programming, cartoonsRead MoreImpact Of Media On Gender And The Media1303 Words   |  6 PagesImpact of Media on Gender Annie Hernandez Keiser University August 13, 2014 Abstract Boys and girls have for long spans of time considered themselves to be different. The media and advertising has played a significant role to make sure that they influence the way that boys and girls view themselves. Society has always had a main focus on getting people to behave in certain ways, the media has been magnificent at causing each gender to classify themselves in particular waysRead MoreThe Impact Of Media On New Media1313 Words   |  6 Pagesreceived information and news through paper-based media,like newspapers,magazines and books.Owing to the appearance of mobile phones and IPADs,people can look through news easily and conveniently,paper-based media need to innovate and reform.This assignment will present the status quo of paper-based media,it will explain the combination of new media and paper-based media,the significance of paper-based media innovation. McLuhan Marshall said that media are the basic motivation of social developmentRead MoreMedia s Impact On The Media843 Words   |  4 PagesMedia is defined as the method that people use as two way communications to send and receive information. The people who receive information or media messages are known as â€Å"Receiver† while Media is known as â€Å"Sender† (Lunenburg, 2010). Media has been a part of people’s life since the late 1930s, used as a method to convince and control attitudes and beliefs (Barrett Braham, 1987).In the twentieth century, media is easy to access due to the increase of technology. The significant rise of mediaRead MoreThe Impact Of Media On Social Media Essay1035 Words   |  5 PagesNegative influence of Catfishing in Social Media Most of us use social media in some part of our day. Statista statistics claim, â€Å"In 2016 there is 78 percent of U.S. Americans had a social media profile, representing a five percent growth compared to the previous year.† This number will increase as we rely more and more on technology. One of the negative social media trends that have been increasingly popular is catfishing. Catfishing as google dictionary defines it as to â€Å"lure someone into a relationship

Alfarabi And Aristotle The Four Causes And The Four...

Alfarabi and Aristotle: The Four Causes and The Four Stages of The Doctrine of The Intelligence nbsp;nbsp;nbsp;nbsp;nbsp;Alfarabi was raised as a young boy in Baghdad. His early life was spent studying the art of linguistics, philosophy, and logic. His teachers were Syrian Christians experts in Greek philosophy. He studied Aristotle and Plato in detail, and it became evident in his later writings that they were a strong influence on him. He became quite a prolific writer, and he wrote more than 100 works, many of which have unfortunately been lost including his a lot of his commentaries on Aristotle. He was one of the earliest Islamic thinkers to transmit to the world of his time the doctrines of Plato and Aristotle. He is†¦show more content†¦Thus the Doctrine of the Intellects quot;material causequot; is latent thought, its quot;formal causequot; is the active thought, its quot;efficient causequot; is conscience thought of ones mind, and its quot;final causequot; is to rationalize everything and to be able to make the first transition to the last spiritual emanation from God. nbsp;nbsp;nbsp;nbsp;nbsp;The first cause of Aristotle was called quot;materialquot; or natural matter. Aristotle borrowed this from the early Greeks. The main question asked by this cause is: quot;By what is anything made of?quot; Alfarabi embraces this cause and relates it to the Doctrine of the Intellect as his first stage. The stage in which describes the capability for thinking. Alfarabi argues that this is latent thought, similar to a dry sponge, that is ready to absorb quiddities or whatness. This is the preconscience grabbing of forms, allowing for no differentiation of thought, reason, or abstract sensing. Therefore the essence of one, is the same thing as the essence of other objects. This requires mind and form. The mind sees the forms and collects them merely as forms. Here with Aristotle the first stage is a gatherer. The mind, though not defined what it is, is

Chapter 6 Philosophies Of Education - 1332 Words

Kaur Savdeep MCC 623 Journal# 3 Chapters 6,7, 8 Spring 2017 Chapter 6: Philosophies of education Philosophy means Love of Knowledge.† One of the important means of getting knowledge is Education. Philosophers state different theories on education. Behind every school and every teacher is a set of related beliefs-a philosophy of education- that influences what and how students are taught. A philosophy of education represents answers to questions about the purpose of schooling, a teacher s role, and what should be taught and by what methods. For instance, the mission statement of my school district is: â€Å"commitment to promoting the fullest development of [its] students in mind, body and heart. While deeply rooted in past traditions,†¦show more content†¦122). Moreover, American Society is a â€Å"Salad Bowl† with diverse values and culture, which makes it a lot harder to accommodate learning and curriculum development to one set of expectations, values and needs (Olivia et al, 2012, p. 123). The major teacher-centered and the student-centered philosophies of education are essentialism and perennialism; progressivism, social reconstructionism, and existentialism. Some of the concepts found throughout these philosophies include having students become active participants of their learning, allowing students to become active participants of society, and having students learned about math, reading, and grammar (Olivia et al, 2012, p. 128). As coming from a country where the culture, language and environment are so different from the ones practiced by the â€Å"American Culture,† it was challenging for me, and especially for my parents to adjust our beliefs, our morals, our traditions and education to a new way of life (such as the progressivism philosophy). The progressivism philosophy of education promotes that â€Å"the way of thinking a child learns best is when actively experiencing in his or her world, as opposed to passively absorbing preselected content† (Olivia et al, 2012, p. 133). Many of our bilingual/ESL students that come to our schools, come from the background such as mine whereShow MoreRelatedDescribe What Montessori Meant by â€Å"New Education†1594 Words   |  7 Pagescommitted her life into education of the children. She has witnessed through some years with wars and conflicts and she thought; through education this can be turned into peace to this world. Since the year 1907 Montessori name has been recognized in the education system. Even though it has been over a century to this date Montessori principles are as powerful as it was. Dr Maria Montessori has relied on her actual observations on children to develop her method of education. During these observationsRead MoreMy Teaching Philosophy1217 Words   |  5 PagesEver since I decided to pursue a career in the field of education, I always wondered what grade level best fitted me. Could it be Elementary, where children have been stereotyped as uncontrol lable little brats, Middle School, where the students are depicted as uncontrollable, rebellious students, or High School, oh gee whiz? I have decided that I would pursue a career in Elementary School. The grade level I hope to teach is at the elementary school level. My current goal is to either teach the 4thRead MoreThe On The Foundations Of Education940 Words   |  4 Pagesn the Foundations of Education, discussed powerful notions of different branches in philosophy that educators have touched and expanded for other, future, educators to acknowledge. The textbook and our class has specified the philosophies with very valid views; such as descriptions, points, pros and cons within each branch, as well as sub-branches. I shall be discussing my opinions on based on the questions given that are responsive to the matter of equality in education and hidden curriculum. Read MoreEducation And Problem Posing Education1589 Words   |  7 PagesFreire enlightens his readers into two different views of education; banking education and problem-posing education. These two approaches are on opposite ends of the educational spectrum. Banking education describes the student as a bank that the teacher is depositing knowledge into. In this form of education students are hoped to retain all the education that the teachers is presenting. Problem-posing education differs in the way that students gain information. This method is more creative and explorativeRead More1. What Are the Effects of Using Technology in Reading Comprehension?1042 Words   |  5 PagesChapter 1 INTRODUCTION Rationale Over the decades ago, Seymour Papert (1980) wrote Mindstorms and advocated a revolutionary philosophy in which technology was as seen as a fulfilling two major roles in education: (a) a heuristic role in which the presence of the computer was seen as a catalyst of emerging ideas and (b) an instrumental role in which the presence of the computer would carry ideas into a world larger than the research centres where they were incubated. When the Children’s MachineRead MorePolicing : Proactive And Proactive Policing Essay758 Words   |  4 Pagesare the ones you were hired to serve and protect. They can also be the criminal offenders you have to arrest. Community based policing is having a strong connection between the community members and police to solve crime. Community policing is a philosophy of full service personalized policing, where the same officer patrols and works in the same area on a permanent basis, from a decentralized place, working in a proactive partnership wi th citizens to identify and solve problems. (Ferreira, 1996)Read MorePhilosophy Statement on Family Partnerships980 Words   |  4 PagesMy Parent Involvement Philosophy; parent involvement is crucial force in children’s development, learning, and success at school and in life. Parent involvement means the participation of parents in regular, two-way, and meaningful communication involving student academic learning and other school activities including ensuring that parents play an integral role in assisting their child’s learning; parents are encouraged to be actively involved in their child’s education at school; and parent involvementRead MoreH. George Frederickson’s The Spirit of Public Administration Essay1504 Words   |  7 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Frederickson begins in Chapter 1 by explaining that â€Å"public administration is both a profession and field of study (p. 19).† This statement is very exact. Often times public administra tors focus on the profession and do not practice studying their role in society. â€Å"The word administration is the subject of extended study, analysis, and discourse (p. 19).† Meaning the role of the public administrator is to lead along with learning as they progress through their careers. Also, in the chapter, Frederickson addressesRead MoreA Catholic Socialist1014 Words   |  5 Pageschildren but because Rousseau was the antithesis of Babbitt. Even though both Babbitt and Rousseau offer revolutionary ideas that affected their societies, their educational and religious philosophies differed in many ways. On education, Babbitt and Rousseau exhibited contrasting ideas. Rousseau’s views on education centered upon human liberty in educational pursuits. However, Babbitt was more about structure in educational pursuits. Babbitt wrote, â€Å"[Bacon and thereby Rousseau] do not have the humanist’sRead MoreReflective Paper1125 Words   |  5 Pagesthese mathematical concepts were cover throughout chapters 9 and 10 of A Problem Solving Approach to Mathematics for Elementary School Teachers. The mathematical concepts covered during week three and four was Introduction to Geometry. During these two weeks, the concepts of geometry that were covered were; angles, basic notation, geometry in three dimensions, and polygons. These mathematical concepts of geometry were covered throughout chapter 11. Reflective Paper 3 Mathematical

Watership Down 3 Essay Research Paper Watership free essay sample

Watership Down 3 Essay, Research Paper Watership Down In this narrative, Richard Adams creates an interesting portion of the narrative when 11 coneies unite to organize a group and flee from their Warrens, in hopes of avoiding a great calamity. These coneies leave their Warrens without cognition of why they need to go forth their places. The one thing the coneies have in common is their religion in Fiver s dreams and visions. Together these coneies will hold to set aside their differences in order to confront the danger in front of them. The newfound friends are led by a immature froward coney named Hazel who tries to take with bravery and wisdom. While the group travels to their unknown finish they encounter jobs like wild animate beings, but with cooperation they get through their jobs. An interesting portion is how they figure out a manner to transport their injured Fiver and Pipkin across the river to get away the Canis familiaris. We will write a custom essay sample on Watership Down 3 Essay Research Paper Watership or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Using his encephalons, Hazels has the thought to transport the two injured coneies across the river upon a level piece of wood. When this act had been done, the other coneies had a new esteem of Hazel. This new esteem was brought upon, when he had to take to go forth injured coneies behind he refused and thought of thought to assist them across, Hazel has shown himself as a competent, lovingness, and wise leader. Fiver is a little coney that seems to hold the ability to see future visions. It was because of him that the 11 reformers left to happen a new place. He predicted the devastation of the Warrens long before it was to go on. His character is really unusual, he is invariably looking over his shoulder, possibly anticipating a horrid monster. When he does non experience wholly at easiness he will tremble, bolt, or travel brainsick. He is a good friend to hold around, many times he has saved the group with his extraordinary abilities. He had predicted the devastation of the Warren and the capricious life style of Cowslip s Warren, another is his dream of Hazel trapped in the ditch. Fiver is a dependable and really valuable plus to this group as a friend and as a visionary. Without him the group would hold died in the Warren and would non hold had a opportunity at all. Another of the chief characters is Bigwig, he is strong larger coney that was antecedently a portion of the group owsla. He is eager to contend and support the group and looks out for the public assistance of the squad. He goes through a batch to do certain that the group remains safe during the journey to a new Warren. Like when they arrived at the river, even though they were all exhausted he swam across to look into out the other side to be certain it was safe. Some times nevertheless he is a small excessively headstrong, like when they are at the farm to let go of the four caged coneies, to make this he had to contend a cat. Bigwig has besides taken a batch of whippings like when he was trapped in the wires at the 2nd Warren, after about deceasing he continues to travel with the remainder of the group to once more happen the perfect Warren. So the 11 heroic travellers embarked on a journey good over their caputs. Leaving a life of peace and felicity, they leave because of that one bantam spot of uncertainty that their lone place wasn T perfect in some manner, but together they were able to carry through their end in happening a new Warren, a safe place. They tackled obstructions the mean coney would merely run off from, but alternatively utilizing what endowments and intelligence that was given unto them, they were able to happen a safe topographic point, their Warrens.

Italy Tax System free essay sample

Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individuals income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. We will write a custom essay sample on Italy Tax System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The country of domicile is important regarding inheritance tax, as there’s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: †¢The person has permanent home in Italy; †¢He/She stays at least 183 days in Italy during any calendar year †¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; †¢The centre of person’s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a permanent resident of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a tax credit is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. †¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. †¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the date of sale. In r egard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. †¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. †¢ An Individual An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. †¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% 240% of the tax, depending on the length of time that the return is in arrears. †¢ A Limited Company A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security †¢An employed person the employers contribution is around 30% of the salary and the employees contribution is around 10% of the salary. A self-employed person the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â‚ ¬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called no-tax area, (a deduction of between â‚ ¬3,000 and â‚ ¬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Directors Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isn’t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani v  EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes Income Tax, Capital Gains Inheritance Tax in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANADINTERNATIONAL. GC :CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng