Encuentra ofertas de trabajo en nuestra bolsa de empleo en Espaa.Inserta tu currculum, encuentra las ofertas de trabajo que buscas e inscrbete.EL IVA EN LOS SISTEMAS DE SALUDNORMA H.IACOMUCCILa autora desarrolla en esta colaboracin los pormenores del impuesto al valor agregado en la actividad sanitaria, partiendo de una clasificacin general de los distintos sujetos y sectores que intervienen en ella, y examinando aspectos fundamentales de la cuestin, tales como importacin y exportacin de bienes y servicios, base imponible, nacimiento del hecho imponible, crdito fiscal, normas de facturacin y sistemas de retenciones y percepciones.INTRODUCCINAntes de empezar a detallar los pormenores del impuesto al valor agregado en los sistemas de salud, vale mencionar que la complejidad del sistema sanitario en la Argentina torna mucho ms engorroso el anlisis tributario del mismo.La gran cantidad de sujetos intervinientes bajo distintas modalidades, exenciones no siempre muy claras, razn por la cual nos encontramos con una cantidad considerable de dictmenes y fallos y legislacin cambiante que hace que se requiera muchas veces un cuidadoso anlisis a la hora de tributar correctamente el impuesto.Podemos decir que la salud en la Argentina est dividida en los siguientes sectores 1.Las obras sociales.La medicina privada bajo la modalidad de medicina prepaga y medicina particular.El hospital pblico.Las asociaciones, fundaciones, mutuales, Colegios y Consejos Profesionales.En el mbito laboral las administradoras de riesgos del trabajo y la medicina laboral.En este trabajo, desarrollar los distintos sujetos, con sus modalidades de prestacin, y el anlisis correspondiente a todo lo atinente al impuesto al valor agregado en la actividad sanitaria prestada por los mismos sobre la base de la siguiente estructura A Sujetos.Profesional de la salud.Proceso+de+Evoluci%C3%B3n+y+Facturaci%C3%B3n+de+los+Servicios+M%C3%A9dicos.jpg' alt='Facturacion De Planes Medicos Manual' title='Facturacion De Planes Medicos Manual' />Clnicas y sanatorios, institutos de diagnstico y tratamiento, empresas de medicina prepaga.Asociaciones, fundaciones, mutuales u otras entidades.Obras sociales.Colegios y Consejos Profesionales y Caja de Previsin Social para profesionales.Aseguradoras de riesgos del trabajo ART.Medicina laboral no ART.Servicio de transporte.B Importacin y exportacin de bienes y servicios.C Base imponible.D Nacimiento del hecho imponible.E Crdito fiscal.F Sistemas de retenciones y percepciones.G Normas de facturacin.H Rgimen de factura de crdito.A Sujetos.El profesional mdico en el ejercicio de su actividad profesional puede actuar bajo distintas modalidades a Ejercer su actividad en forma independiente.Trabajar en relacin de dependencia.Realizar ambas actividades.Bajo estas circunstancias, su situacin frente al impuesto al valor agregado sera la siguiente si ejerce su actividad en forma independiente, para encuadrarlo frente al impuesto al valor agregado, nos encontramos con tres parmetros Profesionales que facturen hasta 3.Profesionales que facturen entre 3.Profesionales que facturen por encima de 1.Si estamos en la situacin del monotributista, debemos aclarar algunas cuestiones No es incompatible con trabajo en relacin de dependencia no se considera doble actividad.Si adems trabaja en relacin de dependencia, puede pagar la cuota reducida de autnomos.De no trabajar simultneamente en relacin de dependencia e independiente, debe aportar a la categora de autnomo segn la antigedad en la matrcula, con el agravante de que no pueden anotarse en la categora 0 si tienen ms de tres aos de antigedad en la matrcula, ni en la categora I si tiene ms de diez aos.Ac vemos claramente la inequidad de este sistema, pues un profesional con ms de diez aos de antigedad en la matrcula se ve obligado a inscribir en la categora II, aunque sus ingresos sean inferiores a 2.Si aporta a la Caja de Previsin de Colegios y Consejos Profesionales de la Provincia, no est obligado a aportar a autnomos.Recientemente nuestros estudiantes de belleza ganaron segundo lugar a nivel mundial Alemania en las competencias de la OMC haciendo historia para Puerto Rico.Existen dos fallos sobre inconstitucionalidad del Monotributo para profesionales, con lo cual la mayora de los mismos se encuentra en una situacin confusa frente al impuesto, hasta que se legisle aclarando cmo va a quedar definido el tema.El profesional mdico, en su actividad independiente, puede atender pacientes provenientes de 1 obras sociales 2 empresas de medicina prepaga 3 asociaciones, mutuales, fundaciones, etc.El Fisco, en razn de no encarecer la cadena de prestaciones en el mbito de la salud ya perjudicado con el gravamen recientemente instaurado para las empresas de medicina prepaga, que termin pagando el afiliado, le posibilita a la facturacin emitida por los profesionales inscriptos en impuesto al valor agregado las siguientes pautas Mdico particular Factura5 1 Por prestaciones hechas a pacientes derivados de obras sociales exentos.Por prestaciones hechas a pacientes derivados de empresas de medicina prepaga 1.Por prestaciones realizadas a pacientes particulares 2.Clnicas, sanatorios, institutos de diagnstico y tratamiento, empresas de medicina prepaga Estos sujetos se encuentran alcanzados por el impuesto en el caso de la medicina prepaga por una ltima modificacin.En todos los casos estn gravados a la alcuota del 2.Facturacinprestador 1 Por pacientes derivados de obras sociales exentos.Por prestaciones hechas a pacientes derivados de empresas de medicina prepaga 1.Por prestaciones realizadas a pacientes particulares 2.En el caso de asociaciones, fundaciones, etc., tambin estaran alcanzados con la alcuota del 2.Slo cuando atiendan pacientes derivados de obras sociales o empresas de medicina prepaga tendran el mismo tratamiento mencionado en el punto anterior.Si las asociaciones, mutuales, etc.Obras sociales Las obras sociales se encuentran exentas del impuesto al valor agregado, de acuerdo con lo estipulado en el artculo 7, inciso h, punto 6 de la ley de impuesto al valor agregado.Este artculo seala Los servicios prestados por las obras sociales creadas o reconocidas por normas legales o provinciales.En su artculo 7. 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Esta aclaracin viene a cuenta de la exencin que rige en el impuesto a las ganancias para determinados sujetos asociaciones, fundaciones, etc., que no lo son para el impuesto al valor agregado.Para los Colegios y Consejos Profesionales y Caja de Previsin Social para profesionales tambin rige la exencin de impuesto al valor agregado establecida en el artculo 7, inciso h, punto 6.Tanto para las obras sociales como para los Colegios y Consejos Profesionales la exencin rige solamente para los afiliados obligatorios o matriculados y su grupo familiar primario, no para los adherentes voluntarios.Ac, la ley aclara que no se consideran adherentes voluntarios quienes formen el grupo familiar primario del afiliado o matriculado, o para quienes opten por una obra social distinta de la que les corresponde por actividad.Coseguros El artculo 3.Habiendo aclarado el concepto de coseguro, los pagos que por este concepto deban abonar los afiliados estarn exentos para el caso de afiliados de obras sociales y gravados al 1.Dicha circunstancia debe constar en los respectivos comprobantes que emitan los prestadores del servicio.Aseguradoras de riesgos del trabajo ART Las ART, por lo mencionado en su propia ley7, estn exentas del impuesto al valor agregado por la cuota que le cobran a los empleadores para la cobertura del seguro.Los importes que deban abonar las ART, por las prestaciones sanitarias, mdicas y paramdicas brindadas en el marco de sus contratos de afiliacin tendrn igual tratamiento que el previsto para las obras sociales respecto de sus afiliados obligatorios8, es decir, estarn exentos.Servicio de transporte El servicio de transporte se encuentra alcanzado con el impuesto al valor agregado a la alcuota del 1.Cuando el servicio se preste a afiliados de obras sociales, el servicio estara exento y cuando fuere para afiliados de medicina prepaga, al 1.Ac es importante destacar la diferencia entre el servicio de traslado de enfermos puro y los llamados servicios de emergencias mdicas.Download Final Cut Pro Windows there.
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Lifehacker. Nick Douglas. Staff Writer, Lifehacker Nick has been writing online for 1. Urlesque, Gawker, the Daily Dot, and Slacktory. He lives in Park Slope with his wife and their books. Nick Douglas. Staff Writer, Lifehacker Nick has been writing online for 11 years at sites like Urlesque, Gawker, the Daily Dot, and Slacktory. Drupal Wikipedia.This article needs to be updated.Please update this article to reflect recent events or newly available information.June 2.Drupal,4 a free and open sourcecontent management framework written in PHP and distributed under the GNU General Public License.Drupal provides a back end framework for at least 2.Systems also use Drupal for knowledge management and for business collaboration.As of April 2.Drupal community is composed of more than 1.Drupal functionality,1.Drupal,1.Drupal in fewer steps.The standard release of Drupal, known as Drupal core, contains basic features common to content management systems.These include user account registration and maintenance, menu management, RSS feeds, taxonomy, page layout customization, and system administration.The Drupal core installation can serve as a simple Web site, a single or multi user blog, an Internet forum, or a community Web site providing for user generated content.Drupal also describes itself 1.And now just because its such an amazingly stupid and fun web hack circa 1997 that I stumbed upon recently and it had the keyword lyberty in it.Web application framework.When compared with notable frameworks Drupal meets most of the generally accepted feature requirements for such web frameworks.Although Drupal offers a sophisticated API for developers, basic Web site installation and administration of the framework require no programming skills.Drupal runs on any computing platform that supports both a Web server capable of running PHP and a database to store content and configuration.HistoryeditLatest major releases.Version.Release date.June 2.April 1. 9, 2. 01.June 2.February 2. 4, 2.Wysiwyg Web Builder 6 5 5 License Guide 57 Templates For Pages' title='Wysiwyg Web Builder 6 5 5 License Guide 57 Templates For Pages' />August 1.Drupal version 1 6 release history timeline.Originally written by Dries Buytaert as a message board, Drupal became an open source project in 2.The name Drupal represents an English rendering of the Dutch word druppel, which means drop as in a water droplet.The name came from the now defunct Drop.Web site, whose code slowly evolved into Drupal.Buytaert wanted to call the site dorp Dutch for village for its community aspects, but mistyped it when checking the domain name and thought the error sounded better.Interest in Drupal got a significant boost in 2.Dean.Space for Howard Dean, one of the candidates in the U.S.Democratic Partys primary campaign for the 2.U.S. presidential election.Dean.Space used open source sharing of Drupal to support a decentralized network of approximately 5.Dean websites that allowed users to communicate directly with one another as well as with the campaign.After Dean ended his campaign, members of his Web team continued to pursue their interest in developing a Web platform that could aid political activism by launching Civic.Space Labs in July 2.Drupal technology.Other companies began to also specialize in Drupal development.By 2.Drupal Web site listed hundreds of vendors that offered Drupal related services.As of 2.Drupal is developed by a community,3.From July 2.June 2.Drupal. org site provided more than 1.Drupal software, an increase of approximately 1.As of January 2.Drupal. 3. 5 These include hundreds of well known organizations,3.Drupal has won several Packt Open Source CMS Awards3.Webware 1.On March 5, 2. 00.Buytaert announced a code freeze for Drupal 7 for September 1, 2.Drupal 7 was released on January 5, 2.After that, maintenance on Drupal 5 stopped, with only Drupal 7 and Drupal 6 maintained.Drupal 7 series maintenance updates are released regularly.On December 1, 2.Drupal 8 started its feature completion.About three years later, on October 7, 2.Drupal 8 first release candidate rc.Drupal 8 includes new features and improvements for both users and developers, including a revamped user interface WYSIWYG and in place editing improved mobile support added and improved key contributed modules including Views, Date, and Entity Reference introduced a new object oriented backend leveraging Symfony components revamped configuration management and improved multilingual support.Drupal 8 rc.Drupal 8. 0. 0 was released on November 1.A subsequent upgrade to it is also available in the form of Drupal 8.CKEditor WYSIWYG enhancements, added APIs, an improved help page, and two new experimental modules.Experimental modules are meant for testing purposes, but are not yet fully supported.In the Drupal community, core refers to the collaboratively built codebase that can be extended through contributory modules and for versions prior to Drupal 8 is kept outside of the sites folder of a Drupal installation.Starting with version 8, core is kept in its own core sub directory.Drupal core is the stock element of Drupal.Bootstrap and Common libraries are defined as Drupal core and all other functionality is defined as Drupal modules including the system module itself.In a Drupal websites default configuration, authors can contribute content as either registered or anonymous users at the discretion of the administrator.This content is accessible to web visitors through a variety of selectable criteria.As of Drupal 8, Drupal has adopted some Symfony libraries into Drupal core.Core modules also includes a hierarchical taxonomy system, which lets developers categorize content or tagged with key words for easier access.Drupal maintains a detailed changelog of core feature updates by version.Core moduleseditDrupal core includes optional modules that can be enabled by the administrator to extend the functionality of the core website.The core Drupal distribution provides a number of features, including 5.Access statistics and logging.Advanced search.Blogs, books, comments, forums, and polls.Caching and feature throttling for improved performance.Descriptive URLs.Multi level menu system.Multi site support5.Multi user content creation and editing.Open.ID support.RSS feed and feed aggregator.Security and new release update notification.User profiles.Various access control restrictions user roles, IP addresses, emailWorkflow tools triggers and actionsCore themeseditDrupal includes core themes, which customize the look and feel of Drupal sites,5.Garland and Bartik.The Color Module, introduced in Drupal core 5.LocalizationeditAs of January 2.Drupal had been made available in 1.English the default.Support is included for right to left languages such as Arabic, Persian, and Hebrew.Drupal localization is built on top of gettext, the GNU internationalization and localization i.Auto update notificationeditDrupal can automatically notify the administrator about new versions of modules, themes, or the Drupal core.Its important to update quickly after security updates are released.Before updating it is highly recommended to take backup of core, modules, theme, files and database.If there is any error shown after update or new updates is not compatible with a module, then it can be quickly replace by backup.There are several backup modules available in Drupal.On October 1.Two weeks later the Drupal security team released an advisory explaining that everyone should act under the assumption that any site not updated within 7 hours of the announcement are infected.Thus, it can be extremely important to apply these updates quickly and usage of a tool to make this process easier like drush is highly recommended.Database abstractioneditPrior to version 7, Drupal had functions that performed tasks related to databases, such as SQL query cleansing, multi site table name prefixing, and generating proper SQL queries.In particular, Drupal 6 introduced an abstraction layer that allowed programmers to create SQL queries without writing SQL.Drupal 7 extends the data abstraction layer so that a programmer no longer needs to write SQL queries as text strings.It uses PHP Data Objects to abstract the database.Microsoft has written a database driver for their SQL Server.Install Atheros Wireless Driver Ubuntu Server here.Drupal 7 supports the file based SQLite database engine, which is part of the standard PHP distribution.Windows developmenteditWith Drupal 7s new database abstraction layer, and ability to run on the Windows web server IIS, it is now easier for Windows developers to participate in the Drupal community.A group on Drupal.Windows issues. Install Adobe Acrobat 9 Ubuntu Gnome more. Parted is a famous command line tool that allows you to easily manage hard disk partitions. It can help you add, delete, shrink and extend disk partitions along. FTP stands for File Transfer Protocol. It was written by Abhay Bhushan and published in 1971. FTP is supported by all the operating systems and browsers. It is a. Welcome to Oracle VM VirtualBox VirtualBox is a crossplatform virtualization application. What does that mean For one thing, it installs on your existing Intel or. Easy2Boot allows you to copy ALL and ANY. iso. img. ima. vhd. wim, ima. gz files, all Linux LiveCD ISOs and Windows Install ISOs XP through to Server 2016 to. Support. The Red Hat Customer Portal provides curated product documentation, tools, and technical expertise to help you plan, deploy, and maintain your Red Hat solutions. Reliable. Technical expertise, guidance, and knowledge are available 2. Proactive. 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Once youve made sure the installation is successful, you can delete the DMG installer file you downloaded to conserve hard drive space. Popular Pokmon Minecraft Mod Gets Shut Down UpdatePixelmon, a robust Pokmon themed modification for Minecraft released in 2. The developers say the take down is the result of a request by The Pokmon Company itself. With much sadness, but keeping all our fond memories, we must announce that Pixelmon is ending its development, Mr. Masochism, creator of the mod, wrote in a blog post. We have had a great time making this mod and creating such a wonderful community but after a request from the Pokmon company we will be shutting our doors. Pixelmon, as many of you know, allowed players to basically enjoy a blocky version of Pokmon in Minecraft. You could capture, train, and evolve Pokemon, craft items like Pokeballs, and battle against other trainers. The mod was so detail oriented that you could collect fossils and breed creatures, not to mention had its own voice acting. Pixelmon was big enough that there are multiple seriesandvideos with millions of views each, making it likely that this was one of the most popular Minecraft fan creations out there. Pixelmon creators tell us that each version could get anywhere from 5. The mod came out of beta in early July, and the latest news update noted that the mod was finished refining generation 4 of the compendium. Its been a long time wonder when this would eventually happen, and of course, we always expected something to happen eventually, Isi, an administrator of Pixelmon, told Kotaku in an email. Especially now, with mind of an Pokemon game in dev for the Switch. Its a shame that its come to an end, especially with the amazing community of players, users running servers, Youtubers, streamers, and of course our own creation team. Isi claimed that, following this turn of events, most of the development team will be bowing out from Minecraft entirely. We reached out to The Pokmon Company,but did not hear back in time for publication. Im sorry for the disappointment this will cause but lets remember all the great times we had playing Pixelmon, discussing Pokmon, making awesome things inside this mod and everything else that weve done, Mr. Masochism wrote. All good things come to an end eventually and now is our time. While Pixelmons shutdown may not be surprising, it was around long enough for a community to form around it. In the comments of the announcement, many fans are sharing their fond memories or expressing disappointment. STAR WARS Battlefront Deluxe Edition SKIDROW GAMESABOUT THE GAME Feel the ominous thud of an AT AT stomping down on the frozen tundra of Hoth. Zip through the lush forests of Endor on an Imperial speeder bike while dodging incoming blaster fire. 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Major Currency Pairs Forex Quotes forex.Forex quotes for Major Currency Pairs.Introduction to Linux.Why partition Most people have a vague knowledge of what partitions are, since every operating system has the ability to create or remove them.It may seem strange that Linux uses more than one partition on the same disk, even when using the standard installation procedure, so some explanation is called for.One of the goals of having different partitions is to achieve higher data security in case of disaster.By dividing the hard disk in partitions, data can be grouped and separated.When an accident occurs, only the data in the partition that got the hit will be damaged, while the data on the other partitions will most likely survive.This principle dates from the days when Linux didnt have journaled file systems and power failures might have lead to disaster.The use of partitions remains for security and robustness reasons, so a breach on one part of the system doesnt automatically mean that the whole computer is in danger.This is currently the most important reason for partitioning.Search the worlds information, including webpages, images, videos and more.Google has many special features to help you find exactly what youre looking for.VGHAx.png' alt='Os X Where Is Gcc Installed Carpet' title='Os X Where Is Gcc Installed Carpet' />A simple example a user creates a script, a program or a web application that starts filling up the disk.If the disk contains only one big partition, the entire system will stop functioning if the disk is full.If the user stores the data on a separate partition, then only that data partition will be affected, while the system partitions and possible other data partitions keep functioning.Mind that having a journaled file system only provides data security in case of power failure and sudden disconnection of storage devices.This does not protect your data against bad blocks and logical errors in the file system.In those cases, you should use a RAID Redundant Array of Inexpensive Disks solution.Partition layout and types.There are two kinds of major partitions on a Linux system data partition normal Linux system data, including the root partition containing all the data to start up and run the system and swap partition expansion of the computers physical memory, extra memory on hard disk.Most systems contain a root partition, one or more data partitions and one or more swap partitions.Systems in mixed environments may contain partitions for other system data, such as a partition with a FAT or VFAT file system for MS Windows data.Most Linux systems use fdisk at installation time to set the partition type.As you may have noticed during the exercise from Chapter 1, this usually happens automatically.On some occasions, however, you may not be so lucky.In such cases, you will need to select the partition type manually and even manually do the actual partitioning.The standard Linux partitions have number 8.The fdisk utility has built in help, should you forget these values.Apart from these two, Linux supports a variety of other file system types, such as the relatively new Reiser file system, JFS, NFS, FATxx and many other file systems natively available on other proprietary operating systems.The standard root partition indicated with a single forward slash, is about 1.MB, and contains the system configuration files, most basic commands and server programs, system libraries, some temporary space and the home directory of the administrative user.A standard installation requires about 2.MB for the root partition.Swap space indicated with swap is only accessible for the system itself, and is hidden from view during normal operation.Swap is the system that ensures, like on normal UNIX systems, that you can keep on working, whatever happens.On Linux, you will virtually never see irritating messages like Out of memory, please close some applications first and try again, because of this extra memory.The swap or virtual memory procedure has long been adopted by operating systems outside the UNIX world by now.Using memory on a hard disk is naturally slower than using the real memory chips of a computer, but having this little extra is a great comfort.We will learn more about swap when we discuss processes in Chapter 4.Linux generally counts on having twice the amount of physical memory in the form of swap space on the hard disk.When installing a system, you have to know how you are going to do this.An example on a system with 5.MB of RAM 1st possibility one swap partition of 1 GB2nd possibility two swap partitions of 5.MB3rd possibility with two hard disks 1 partition of 5.MB on each disk. The last option will give the best results when a lot of IO is to be expected.Read the software documentation for specific guidelines.Some applications, such as databases, might require more swap space.Others, such as some handheld systems, might not have any swap at all by lack of a hard disk.Swap space may also depend on your kernel version.The kernel is on a separate partition as well in many distributions, because it is the most important file of your system.If this is the case, you will find that you also have a boot partition, holding your kernels and accompanying data files.The rest of the hard disks is generally divided in data partitions, although it may be that all of the non system critical data resides on one partition, for example when you perform a standard workstation installation.When non critical data is separated on different partitions, it usually happens following a set pattern a partition for user programs usra partition containing the users personal data homea partition to store temporary data like print and mail queues vara partition for third party and extra software optOnce the partitions are made, you can only add more.Changing sizes or properties of existing partitions is possible but not advisable.The division of hard disks into partitions is determined by the system administrator.On larger systems, he or she may even spread one partition over several hard disks, using the appropriate software.Most distributions allow for standard setups optimized for workstations average users and for general server purposes, but also accept customized partitions.During the installation process you can define your own partition layout using either your distribution specific tool, which is usually a straight forward graphical interface, or fdisk, a text based tool for creating partitions and setting their properties.A workstation or client installation is for use by mainly one and the same person.The selected software for installation reflects this and the stress is on common user packages, such as nice desktop themes, development tools, client programs for E mail, multimedia software, web and other services.Everything is put together on one large partition, swap space twice the amount of RAM is added and your generic workstation is complete, providing the largest amount of disk space possible for personal use, but with the disadvantage of possible data integrity loss during problem situations.On a server, system data tends to be separate from user data.Programs that offer services are kept in a different place than the data handled by this service.Different partitions will be created on such systems a partition with all data necessary to boot the machinea partition with configuration data and server programsone or more partitions containing the server data such as database tables, user mails, an ftp archive etc.Servers usually have more memory and thus more swap space.Certain server processes, such as databases, may require more swap space than usual see the specific documentation for detailed information.For better performance, swap is often divided into different swap partitions.Mount points. All partitions are attached to the system via a mount point.The mount point defines the place of a particular data set in the file system.Usually, all partitions are connected through the root partition.On this partition, which is indicated with the slash, directories are created.These empty directories will be the starting point of the partitions that are attached to them.An example given a partition that holds the following directories.We want to attach this partition in the filesystem in a directory called optmedia.In order to do this, the system administrator has to make sure that the directory optmedia exists on the system.Preferably, it should be an empty directory.How this is done is explained later in this chapter.Then, using the mount command, the administrator can attach the partition to the system.IIP Publications On January 2.America celebrated the inauguration of its 4.Donald J. Trump. 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