LEADER 05170nam 2200517 450 001 9910818859203321 005 20230807214641.0 010 $a2-8044-8258-8 035 $a(CKB)3790000000018871 035 $a(EBL)2086255 035 $a(MiAaPQ)EBC2086255 035 $a(Au-PeEL)EBL2086255 035 $a(OCoLC)914152937 035 $a(EXLCZ)993790000000018871 100 $a20220518d2015 uy 0 101 0 $afre 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTous les frais professionnels en 100 questions $econditions generales de deduction - frais deductibles - depenses non admises. /$fPierre-Franc?ois Coppens 210 1$aBruxelles :$cLarcier,$d[2015] 210 4$d©2015 215 $a1 online resource (729 p.) 225 1 $aCahiers de fiscalite? pratique 300 $aIncludes index. 311 $a2-8044-7901-3 327 $aCouverture; Titre; Copyright; Collection; Introduction; Table des questions; Chapitre 1. Les principes ge?ne?raux de de?duction; Question 1. Quelles sont les conditions le?gales de de?duction des frais professionnels ?; Question 2. Qu'est-ce qu'une dette certaine et liquide ?; Question 3. Comment comprendre la condition de de?duction : « pour conserver et acque?rir des revenus » ?; Question 4. Le fisc peut-il contro?ler l'opportunite? d'une de?pense consentie par un contribuable ?; Question 5. Pourquoi l'administration fiscale exige-t-elle aujourd'hui qu'une charge ait un lien avec l'objet social ? 327 $aQuestion 6. L'administration peut-elle rejeter des frais de?raisonnables ?Question 7. Peut-on conclure un accord avec l'administration fiscale au sujet de frais professionnels ?; Question 8. L'administration peut-elle remettre en cause un accord passe? avec un contribuable sur des frais professionnels (les principes de bonne administration) ?; Question 9. Quels sont les principes et les montants applicables au forfait le?gal (frais professionnels forfaitaires) ?; Question 10. Quels sont les frais professionnels de?ductibles et les frais professionnels rejete?s ou soumis a? une limitation ? 327 $aChapitre 2. Les frais professionnels de?ductibles ou dont la de?duction est soumise a? certaines conditionsQuestion 11. Quels sont les frais de?ductibles relatifs a? un bien immobilier utilise? en partie a? des fins professionnelles ?; Question 12. Comment de?termine-t-on la quotite? professionnelle d'une habitation ?; Question 13. Peut-on de?duire un loyer d'une re?sidence secondaire proche de son lieu de travail ?; Question 14. Quelles sont les conditions a? la de?duction d'inte?re?ts d'emprunts ?; Question 15. A? quelles conditions sont de?ductibles les frais de personnel ? 327 $aQuestion 16. Comment comprendre la re?gle des 80 % applicable aux cotisations de pension et a? l'octroi de pensions extra-le?gales ?Question 17. Quels sont les revenus qui ne?cessitent l'e?tablissement de fiches 281.50 ?; Question 18. Qu'est-ce que la cotisation distincte sur de?penses non justifie?es ?; Question 19. Que faut-il entendre par frais propres a? l'employeur (ou a? la socie?te?) ?; Question 20. Quels sont les principaux frais propres a? l'employeur ?; Question 21. Quelles sont les re?gles fiscales applicables aux re?mune?rations de dirigeants d'entreprise ? 327 $aQuestion 22. Comment e?viter la requalification d'un loyer paye? par une socie?te? en une re?mune?ration de dirigeant d'entreprise ?Question 23. A? quelles conditions un dirigeant peut-il prendre en charge les pertes de sa socie?te? ?; Question 24. A? quelles conditions un dirigeant peut-il de?duire les inte?re?ts pour acque?rir les actions de sa socie?te? ?; Question 25. Quelles sont les re?gles a? suivre pour assurer la de?duction des management fees ?; Question 26. Quels sont les grands principes et les me?thodes d'amortissement en droit fiscal belge ? 327 $aQuestion 27. Quelles sont les re?gles particulie?res relatives aux amortissements sur immeuble ? 330 $a Premie?re des optimisations fiscales, la de?duction des frais professionnels me?ritait qu'un livre y soit entie?rement consacre?. L'auteur s'est donc attele? a? traiter, sous la forme originale et didactique de « questions-re?ponses », la the?matique des conditions ge?ne?rales de de?duction des frais professionnels, celle des de?penses de?ductibles mais aussi celle des charges dont la de?duction est partiellement ou inte?gralement rejete?e.Plus de 300 frais, charges ou de?penses non admises sont ainsi e?tudie?s dans l'ouvrage.Pour n'en citer que quelques-uns, l'auteur aborde : la question des charges immobilie?r 410 0$aCahiers de fiscalite? pratique. 606 $aExpense accounts 615 0$aExpense accounts. 676 $a658.4 700 $aCoppens$b Pierre$f1920-$0226745 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910818859203321 996 $aTous les frais professionnels en 100 questions$93950734 997 $aUNINA LEADER 05952oam 2200805I 450 001 9910964372403321 005 20251116195627.0 010 $a1-317-95180-8 010 $a1-317-95181-6 010 $a1-315-86347-2 024 7 $a10.4324/9781315863474 035 $a(CKB)3710000000055419 035 $a(EBL)1521067 035 $a(OCoLC)863822476 035 $a(SSID)ssj0001047491 035 $a(PQKBManifestationID)12432976 035 $a(PQKBTitleCode)TC0001047491 035 $a(PQKBWorkID)11159170 035 $a(PQKB)11539673 035 $a(MiAaPQ)EBC1521067 035 $a(Au-PeEL)EBL1521067 035 $a(CaPaEBR)ebr10795586 035 $a(CaONFJC)MIL761956 035 $a(OCoLC)884543488 035 $a(FINmELB)ELB139047 035 $a(EXLCZ)993710000000055419 100 $a20180706d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aHelping the difficult library patron $enew approaches to examining and resolving a long-standing and ongoing problem /$fKwasi Sarkodie-Mensah, editor 205 $a1st ed. 210 1$aNew York :$cRoutledge,$d2013. 215 $a1 online resource (522 p.) 300 $a". has been co-published simultaneously as The reference librarian, Numbers 75-76 2002." 300 $aFirst published by the Haworth Information Press, 2002. 311 08$a0-7890-1731-8 311 08$a0-7890-1730-X 320 $aIncludes bibliographical references and index. 327 $aCover; Half Title; Title Page; Copyright Page; Table of Contents; Introduction; The Nature of the Problem: Definitions, Scope and Extent, Historical Perspectives, and Diverse Clientele; Problem Patrons: All Shapes and Sizes; Problem Patrons; Anger; Harassment of Staff; Crime; Destruction of Property; Unattended Children; Homelessness; Past vs. Current Problems; Conclusion; References; The Problem Patron: Is There One in Your Library?; Introduction; History of "Problem Patron"; Who is a Problem Patron?; Types of Problem Patrons; Problem Patrons of the 90s; Noisy Seniors 327 $aTechnology-Created Problem PatronsPatrons' Problem Behavior; Eccentric Behavior; Non-Compliance with Library Rules; Harassment; Intentional Behavior; Problems Caused by Mental Illness; Conclusion; References; The "Problem Patron" Public Libraries Created; Introduction and Background; How the Young Adult Problem Patron has been Created; Developmental Misunderstandings and the "Ideal Patron" Syndrome; Dichotomized Service; Resistance to Library Use and Learning as a Social Process; Inadequate Assumptions About Adolescent Information-Seeking; Conclusion; References 327 $aHistorical Perspectives on Problem Patrons from the British Public Library Sector, 1850-1919Problems of Enforcement; Theft, Damage and "Proper" Use; Female and Juvenile Patrons; Loafers and Gamblers; Conclusion; References; Difficult Library Patrons in Academe: It's All in the Eye of the Beholder; Introduction; How Well Do We Know Our Patrons?; Do We Unwittingly Create "Difficult" Patrons Through Our Failure to Appreciate Their Needs?; Do We Label Patrons as Difficult Because They do not Conform to Our View of How Information Research should be Conducted? 327 $aResponding to the Difficult Patron Requires an Attempt to Re-Conceptualize Our ServiceImplications for Staff; Conclusion: Responding to the Difficult Patron; References; The Difficult Patron in the Academic Library: Problem Issues or Problem Patrons?; Introduction; Literature Review; Labeling the Academic Library User; Eliminating Sources of Conflict and Tension Between Faculty and Library Staff; Collection Development and Weeding; Circulation Matters; Reserves; Interlibrary Loan Issues; Reference Desk Issues; Purchasing of Electronic Resources; Course-Related Instruction 327 $aFaculty-Librarian RelationshipStudent-Librarian Working Relationship; Student Needs and Procrastination; Recommendations and Conclusion; References; Personal Safety in Library Buildings: Levels, Problems, and Solutions; The Problem: The Public Building as a (Potentially) Dangerous Place; Why Libraries?; Levels of Security; Level 1: Perfect Security; Level 2: Extremely Good Security; Level 3: Very Good Security; Level 4: Commendable (Pretty Good) Security; Level 5: So-So Security; Level 6: Token Security (Better than Nothing); Level 7: No Protection (Rotten Security); Security Measures 327 $aSolutions: A Workable Plan for Preventing Violence in Public Buildings 330 $aThis insightful book shows you how to deal with an issue as old as the library profession: interacting with problem patrons. It looks at this fact of life that affects almost every facet of library work and provides practical solutions--some developed within the field and some borrowed from other professions--that will improve reference services for those you serve and make the work of your library staff less stressful, more productive, and increasingly meaningful.

Helping the Difficult Library Patron: New Approaches to Examining and Resolving a Long-Standing and Ongoing Problem exami 606 $aPublic services (Libraries) 606 $aLibraries and community 606 $aLibraries$xPublic relations 606 $aLibraries$xSecurity measures 606 $aCustomer relations 606 $aConflict management 615 0$aPublic services (Libraries) 615 0$aLibraries and community. 615 0$aLibraries$xPublic relations. 615 0$aLibraries$xSecurity measures. 615 0$aCustomer relations. 615 0$aConflict management. 676 $a025.5 676 $a025.52 701 $aSarkodie-Mensah$b Kwasi$01883090 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910964372403321 996 $aHelping the difficult library patron$94498907 997 $aUNINA