Which is better, dogs or cats?
- You’ve been feeling low or irritable for most of the day, every day for two weeks or more. You might have found yourself worrying about past or future events for long periods of time, or simply feeling sad, cross or tearful. Sometimes it’s hard to recognize a gradual change – have others noticed that you don’t seem your usual self?
- You’ve lost interest in activities that you used to enjoy. Perhaps you have been seeing less of your friends or family recently, have stopped going to the gym, or cooking balanced meals. This is really about recognizing changes in what’s normal for you – no one is saying you have to exercise five times a week or eat your greens, but changes in your routine can offer concrete indications that your mood is changing.
- You are struggling to concentrate. You might notice that you struggle to focus when reading or watching television, for example, or to follow the thread of a spoken conversation. This could be affecting your performance at work, or limiting your ability to perform routine tasks such as food shopping. Again, we are looking for a change in what’s normal for you, so if concentration has always been something you find tricky there is little cause for concern.
In three words I can sum up everything I’ve learned about life: it goes on.
– Robert Frost
Depression: Not Just for Girls?
- You’ve been feeling low or irritable for most of the day, every day for two weeks or more. You might have found yourself worrying about past or future events for long periods of time, or simply feeling sad, cross or tearful. Sometimes it’s hard to recognize a gradual change – have others noticed that you don’t seem your usual self?
- You’ve lost interest in activities that you used to enjoy. Perhaps you have been seeing less of your friends or family recently, have stopped going to the gym, or cooking balanced meals. This is really about recognizing changes in what’s normal for you – no one is saying you have to exercise five times a week or eat your greens, but changes in your routine can offer concrete indications that your mood is changing.
- You are struggling to concentrate. You might notice that you struggle to focus when reading or watching television, for example, or to follow the thread of a spoken conversation. This could be affecting your performance at work, or limiting your ability to perform routine tasks such as food shopping. Again, we are looking for a change in what’s normal for you, so if concentration has always been something you find tricky there is little cause for concern.
In three words I can sum up everything I’ve learned about life: it goes on.
– Robert Frost
How Music Affects Our Subconscious
- You’ve been feeling low or irritable for most of the day, every day for two weeks or more. You might have found yourself worrying about past or future events for long periods of time, or simply feeling sad, cross or tearful. Sometimes it’s hard to recognize a gradual change – have others noticed that you don’t seem your usual self?
- You’ve lost interest in activities that you used to enjoy. Perhaps you have been seeing less of your friends or family recently, have stopped going to the gym, or cooking balanced meals. This is really about recognizing changes in what’s normal for you – no one is saying you have to exercise five times a week or eat your greens, but changes in your routine can offer concrete indications that your mood is changing.
- You are struggling to concentrate. You might notice that you struggle to focus when reading or watching television, for example, or to follow the thread of a spoken conversation. This could be affecting your performance at work, or limiting your ability to perform routine tasks such as food shopping. Again, we are looking for a change in what’s normal for you, so if concentration has always been something you find tricky there is little cause for concern.
In three words I can sum up everything I’ve learned about life: it goes on.
– Robert Frost
In three words I can sum up everything I've learned about life: it goes on.
Depression: Which Therapy is Right for Me?
- You’ve been feeling low or irritable for most of the day, every day for two weeks or more. You might have found yourself worrying about past or future events for long periods of time, or simply feeling sad, cross or tearful. Sometimes it’s hard to recognize a gradual change – have others noticed that you don’t seem your usual self?
- You’ve lost interest in activities that you used to enjoy. Perhaps you have been seeing less of your friends or family recently, have stopped going to the gym, or cooking balanced meals. This is really about recognizing changes in what’s normal for you – no one is saying you have to exercise five times a week or eat your greens, but changes in your routine can offer concrete indications that your mood is changing.
- You are struggling to concentrate. You might notice that you struggle to focus when reading or watching television, for example, or to follow the thread of a spoken conversation. This could be affecting your performance at work, or limiting your ability to perform routine tasks such as food shopping. Again, we are looking for a change in what’s normal for you, so if concentration has always been something you find tricky there is little cause for concern.
In three words I can sum up everything I’ve learned about life: it goes on.
– Robert Frost
L’invio dei dati delle spese sanitarie entro il prossimo 31 gennaio 2018 ed alcune riflessioni sui nuovi strumenti di fatturazione
Entro il prossimo 31 gennaio occorre procedere all’invio, al Sistema Tessera Sanitaria, dei dati delle fatture emesse ed incassate nel corso dell’anno 2017 in relazione a prestazioni di carattere sanitario.
L’obbligo di comunicare in via telematica tali dati al Sistema TS è stato originariamente introdotto dal DLgs 175/2014 con riferimento alle spese sanitarie sostenute nel corso dell’anno 2015. In questa prima fase l’obbligo era circoscritto ai soli iscritti all’Albo dei Medici chirurghi e degli Odontoiatri.
Un successivo decreto del Ministero dell’Economia e delle Finanze, firmato nel mese di settembre 2016, ha esteso l’obbligo in esame a diverse figure sanitarie, tra cui gli iscritti all’Ordine degli Psicologi, con riferimento a tutte le prestazioni sanitarie erogate dal 1° gennaio 2016.
Entro il prossimo 31 gennaio devono quindi essere oggetto di comunicazione i dati delle spese sanitarie sostenute dai cittadini dal 1° gennaio 2017 al 31 dicembre 2017, indipendentemente dalla data di emissione delle relative fatture. Una fattura emessa nel corso del 2016 ed incassata nel 2017 dovrà essere comunicata al Sistema TS da parte del professionista entro il prossimo 31 gennaio 2018. Allo stesso modo, una fattura emessa nel corso del 2017 ed incassata nel 2018, dovrà essere comunicata al Sistema entro il 31 gennaio 2019.
Leggi qui l’approfondimento: Allegato 1
Leggi tutto
Colpo di spugna sui nuovi indici di affidabilità fiscale. Per l’anno fiscale 2017 tornano i vecchi Studi di Settore
Avevamo analizzato in un precedente focus come la Legge di bilancio 2017 aveva previsto, a partire dall’anno 2018, l’entrata in vigore dei nuovi Indici Sintetici di affidabilità fiscale (conosciuti con l’acronimo di ISA) in sostituzione dei vecchi Studi di settore.
Avevamo inoltre visto come, tra i primi 70 indici in elaborazione, erano presenti anche quelli che sarebbero stati applicati agli Psicologi a partire dal prossimo modello Unico 2018 (redditi 2017).
La legge di bilancio 2018, approvata in data 27 dicembre 2017, ha tuttavia disposto il rinvio di un anno dei nuovi Indici.
Il debutto dei 150 Indici di affidabilità fiscale (70 già approvati e validati nel corso del 2017 e 80 da approvare e validare entro il prossimo mese di dicembre 2018), avverrà a partire solo dall’anno 2019 (con riferimento all’esercizio fiscale 2018) contestualmente per tutti gli indici e non più in maniera scaglionata come previsto inizialmente.
L’Amministratore delegato della Sose S.p.A., società a cui è affidata l’elaborazione degli Studi di Settore, ha così motivato la scelta politica del rinvio: “L’entrata in vigore scaglionata dei nuovi ISA (i primi 70 già con riferimento all’esercizio fiscale 2017 e gli altri 80 solo con riferimento all’esercizio fiscale 2018) potrebbe causare una violazione dei principi di eguaglianza ed equità previsti dalla nostra costituzione”.
In realtà, alla base del rinvio, vi è una seconda motivazione. La difficoltà da parte degli intermediari fiscali e delle associazioni di categoria di gestire, con riferimento all’esercizio fiscale 2017, contemporaneamente tre strumenti alternativi:
1. I nuovi Indici di affidabilità fiscale, con riferimento a quelle attività per le quali sono stati approvati i primi 70 indici nel corso del 2017;
2. I vecchi Studi di settore, con riferimento a quelle attività per le quali non sono ancora stati approvati i nuovi indici nel corso del 2017;
3. I parametri, con riferimento a tutte quelle attività per le quali non risultano approvati né i nuovi ISA né i vecchi Studi di settore.
Professionisti ed imprese si troveranno, quindi, ancora per un anno alle prese con le risultanze dei vecchi Studi di settore.
