Wcześniejsze nabycie przez leasingodawcę ruchomego skladnika majątku będącego przedmiotem leasingu jest warunkiem sine qua non transakcji leasingowej. Niezależnie od natychmiastowego oddania ruchomości w leasing na podstawie umowy leasingu, leasingodawca uzasadnia jednak odpisy amortyzacyjne od tej ruchomości, powolując się na swoje prawo wlasności. Wyjątkowo, i tylko w przypadku towar w oddanych w leasing finansowy, leasingodawca jest upoważniony nie tylko do amortyzowania tych towar w przez okres leasingu przewidziany w umowie leasingu finansowego, ale r wnież do odliczenia od podstawy opodatkowania zaksięgowanych odpis w amortyzacyjnych. Jednak nowe wymogi SYSCOHADA i zastąpienie warunku kontroli nad prawem wlasności w og lnych warunkach amortyzacji środka trwalego spowodowaly, że leasingobiorca musi r wnież amortyzowac przedmiot leasingu, chyba że ponownie uwzględni w swoich księgach odpisy amortyzacyjne. Środek trwaly jest oddawany leasingobiorcy w leasing w zamian za zaplatę czynszu.
A aquisi o a montante do bem m vel alugado pelo locador uma condi o sine qua non da opera o de leasing. N o obstante o arrendamento imediato do bem m vel ao abrigo de um contrato de arrendamento, o locador justifica, no entanto, uma deprecia o sobre este im vel, argumentando o seu direito de propriedade. Excepcionalmente, e apenas no caso de bens arrendados em regime de loca o financeira, o locador est autorizado n o s a amortizar esses bens ao longo da dura o da loca o prevista no contrato de loca o financeira, mas tamb m a deduzir da sua base tribut vel as amortiza es registadas. No entanto, os novos requisitos da SYSCOHADA e a substitui o da condi o de controlo pela de direito de propriedade nas condi es gerais de deprecia o de um activo, levaram o locat rio a depreciar tamb m o activo locado, a menos que reintegre as amortiza es nas suas contas. O activo alugado ao locat rio em troca do pagamento do aluguer.
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This study explores intertextual and intergeneric relations with a specific focus on their interactions with contemporary literary theory. The volume engages with the works of Toni Morrison, Alice Walker, Jean Rhys, and Djanet Sears. It examines crosscultural and Indigenous adaptations, postcolonial and feminist appropriations, and screen adaptations as central strands within current debates in adaptation studies.
A freshly provocative look at the nexus linking EU security, trans-Turkey energy supply routes to Europe and Turkey's EU membership negotiations, this book argues that Europe's collective energy security prospects have become increasingly tied to Turkey's progress towards joining the EU.
Curiosity Welcomed: A Clear and Concise Explanation of Christianity The Christian faith has incredible life-changing power. And yet too many people—Christians included—know too little about it. The more we truly come to know God, his words, and his works, the more our lives become ripe for transformation. With practical teaching and relatable storytelling, Faith Simplified unpacks the faith-defining truths of Christianity and their profound bearing on how you live each day. Addressing the curious, the questioning, and the committed alike, author Aaron Armstrong draws on biblical knowledge and centuries of Christian theology to cast light on the faith’s potential to powerfully affect your life. With abundant insights and engaging discussion questions in every chapter, Faith Simplified will inspire both individuals and groups to embrace faith in fresh, compelling ways. This accessible guide will help you take these truths to heart so you can understand and experience the blessings of Christianity at their fullest.
A freshly provocative look at the nexus linking EU security, trans-Turkey energy supply routes to Europe and Turkey's EU membership negotiations, this book argues that Europe's collective energy security prospects have become increasingly tied to Turkey's progress towards joining the EU.
This book provides structured coverage of journalism law and regulation with an emphasis on practical issues confronting media companies, journalists, and their legal advisers, as they produce words and images for publication across different publishing platforms. The Second Edition is fully updated to include: - media convergence - online platforms - online safety concerns - the Online Safety Bill 2022 - data protection - privacy - press freedom.
Authored by Amanda Glassman and Miriam Temin with the Millions Saved Team and Advisory Group, Millions Saved: News Cases of Proven Success in Global Health, shows what works—and what doesn’t—in global health. In a foreword to the book, Bill Gates says, “I encourage global health experts, policymakers, funders, and anyone else interested in helping create a better world to read Millions Saved. I am confident you will come away with a clearer sense of what the world has learned about fighting some of our biggest health challenges—and how we can use that knowledge to save even more lives.”Over the past fifteen years, people in low- and middle-income countries have experienced a health revolution—one that has created new opportunities and brought new challenges. It is a revolution that keeps mothers and babies alive, helps children grow, and enables adults to thrive.Millions Saved: New Cases of Proven Success in Global Health chronicles the global health revolution from the ground up, showcasing twenty-two local, national, and regional health programs that have been part of this global change. The book profiles eighteen remarkable cases in which large-scale efforts to improve health in low- and middle-income countries succeeded, and four examples of promising interventions that fell short of their health targets when scaled-up in real world conditions. Each case demonstrates how much effort—and sometimes luck—is required to fight illness and sustain good health.The cases are grouped into four main categories, reflecting the diversity of strategies to improve population health in low-and middle-income countries: rolling out medicines and technologies; expanding access to health services; targeting cash transfers to improve health; and promoting population-wide behavior change to decrease risk. The programs covered also come from various regions around the world: seven from sub-Saharan Africa, six from Latin America and the Caribbean, five from East and Southeast Asia, and four from South Asia.
This book considers the causes and effects of an education field that remains white and gendered and critically examines how the race-gendered power afforded to white women in educational spaces is transacted through instructional practices and interpersonal interactions. White women occupy a complex position in society within systems of white supremacy and patriarchy, participating as both oppressors and oppressed. Emphasizing the consequences of whiteness for educational professionals and students of all racial identities, the chapters in this book offer strategies for identifying and moving beyond the gendered transaction of whiteness, including what white women can do instead and how all educators can work toward transformative antiracist education.
"Ekonomika bez lidera" vyjasnjaet, pochemu mezhdunarodnoe finansovoe sotrudnichestvo javljaetsja edinstvennym otvetom na segodnjashnij globalnyj ekonomicheskij krizis. V etoj svoevremennoj i vazhnoj knige ee avtory, Piter Temin i Devid Vajns, utverzhdajut, chto my nakhodimsja v katastroficheskoj situatsii, kotoraja mozhet sravnitsja tolko s Velikoj depressiej. Podrobno rassmatrivaja istoriju Velikoj depressii i nyneshnego krizisa, oni objasnjajut, chto i pochemu poshlo ne tak i zachem dlja vosstanovlenija protsvetanija i predotvraschenija buduschikh krizisov neobkhodimo mezhdunarodnoe vzaimodejstvie i pojavlenie lidera.
