1.

Record Nr.

UNINA9910808264203321

Autore

Bours Jean-Pierre

Titolo

La constitution d'une société par le titulaire d'une profession libérale : (Droit belge)

Pubbl/distr/stampa

Cork, : Primento Digital Publishing, 2015

ISBN

2-87455-784-6

Descrizione fisica

1 online resource (239 p.)

Disciplina

300

Soggetti

Law

Lingua di pubblicazione

Francese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

Couverture; Page de titre; Copyright; Sommaire; Introduction; Chapitre 1: Le cadre légal; Section 1 L'exercice en société d'une activité professionnelle; Section 2 La « société civile »; Section 3 L'exercice en société d'une profession libérale; Section 4 Société professionnelle et société de moyens; Section 5 Le choix de la forme; Chapitre 2: Raisons d'être et contraintes; Section 1 L'aspect économique et commercial; Section 2 L'aspect social; Section 3 L'aspect fiscal; Section 4 Les contraintes; Chapitre 3: Le régime fiscal des sociétés civiles professionnelles

Section 1 La comparaison entre les taux de l'I.P.P. et ceux de l'I. soc.Section 2 Le régime du transfert; Section 3 Les plans de pension; Section 4 Autres avantages à caractère fiscal; Section 5 Inconvénients d'ordre fiscal liés à la constitution d'une société; Conclusion; Index; Bibliographie; Table des matières

Sommario/riassunto

De plus en plus de titulaires de professions libérales exercent leur activité en société. Certaines de ces entreprises comptent elles-mêmes, parmi leurs associés, des SPRL unipersonnelles.Ce phénomène de la patrimonialisation des clientèles et de l'apparition, dans notre droit, des sociétés d'une personne peut avoir des causes diverses : le désir de mieux structurer une association, des préoccupations d'ordre social, mais aussi, et surtout, un souci de planification fiscale.Le présent ouvrage est un guide précis et pratique en la matière.Quand devient-il intéressant pour un titulaire de profe



2.

Record Nr.

UNINA9910970111303321

Autore

Semino Elena <1964->

Titolo

Corpus stylistics : speech, writing and thought presentation in a corpus of English writing / / Elena Semino and Mick Short

Pubbl/distr/stampa

London ; ; New York, : Routledge, 2004

ISBN

1-134-44719-1

0-203-59997-7

1-134-44720-5

1-280-05639-8

0-203-49407-5

Edizione

[1st ed.]

Descrizione fisica

1 online resource (269 p.)

Collana

Routledge Advances in Corpus Linguistics

Altri autori (Persone)

ShortMick

Disciplina

420.1/41/0285

Soggetti

English language - Discourse analysis - Data processing

English language - Spoken English - Data processing

English language - Variation - Data processing

English language - Style - Data processing

Thought and thinking - Data processing

Narration (Rhetoric) - Data processing

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [246]-250) and index.

Nota di contenuto

Book Cover; Title; Contents; List of figures; List of tables; Acknowledgements; Introduction: a corpus-based approach to the study of discourse presentation in written narratives; Methodology: the construction and annotation of the corpus; A revised model of speech, writing and thought presentation; Speech presentation in the corpus: a quantitative and qualitative analysis; Writing presentation in the corpus: a quantitative and qualitative analysis; Thought presentation in the corpus: a quantitative and qualitative analysis; Specific phenomena in speech, writing and thought presentation.

Case studies of specific texts from the corpus Conclusion; List of texts sampled; The SWTP tagset; Alphabetical list of reporting verbs for Indirect Speech presentation; Alphabetical list of reporting verbs for Direct Speech presentation; Alphabetical list of reporting verbs for Indirect Writing presentation; Alphabetical list of reporting verbs for



Direct Writing presentation; Alphabetical list of reporting verbs for Direct Thought presentation; Alphabetical list of reporting verbs for Indirect Thought presentation; Bibliography; Index

Sommario/riassunto

This book combines stylistic analysis with corpus linguistics to present an innovative account of the phenomenon of speech, writing and thought presentation - commonly referred to as 'speech reporting' or 'discourse presentation'. This new account is based on an extensive analysis of a quarter-of-a-million word electronic collection of written narrative texts, including both fiction and non-fiction. The book includes detailed discussions of:The construction of this corpus of late twentieth-century written British narratives taken from fiction, newspaper news reports ...