Monday, February 9, 2009

29 December New Unblocker

Opening page dedicated to General Giuseppe Palumbo "On February 9, 2009 my Captain went on to be reunited with her boys"

Giuseppe Palumbo e Mario Chiabrera. Una vita insieme E'andato avanti il mio Comandante Generale Giuseppe Palumbo.
Per me è stato come un padre.

Esco dal privato per non sottrarre nulla ai suoi paracadutisti per i quali ha mantenuto sempre un amore paterno.

Del comandante ho l'ultimo ordine che mi ha dettato in occasione della Festa della Specialità del 27 ottobre 2007, quando era assente perchè ricoverato in ospedale.

"O rdino all my paratroopers at least once in their life from traveling to the shrine of El Alamein and do not forget those who have fallen for the Fatherland."
Rome October 27, 2007
General Giuseppe Palumbo .



My heartfelt thanks to his niece Dr. Sabrina loving care for his years of dedication and love gave to my commander.
Folgore
Par Tino Gianbattista Colombo




In the image of gray-green Basque April 25, 1999 General palumbo with her niece Sabrina all'innaugurazione of "C-119 35 Lira "Restored by the Group of Friends of C-119 and positioned at the Museum of Piana delle Orme Village Theme Faiti Latin

NB To find other posts on General Giuseppe Palumbo use the internal search engine to Blog drab Basque
Here is a link that leads to the memorial chapel of the cemetery of Verano Rome where they will be temporarily laid The ashes of Commander General Joseph Palumbo waiting to be transferred to El Alamein
http://bascogrigioverde.blogspot.com/2008/06/31-maggio-maggio-al-famedio-del.html
After the ceremony secluded and there we used to bring a greeting on the grave of his wife Fernanda

From Folgore

"OUR BIG"

January Giuseppe Palumbo

became Commander of the Military School of Parachuting after Legend of war in Africa. Conquered Fort Harrington and had the satisfaction of personally douse the British flag. Captured, he was leading with 13 escapist drama that forced him to swim in the ocean for seven hours, a historic one that took him to Italy from Kenya.
to have the courage at the edge of recklessness, I discovered it 12 years. when, to break the heart of a young girl with whom he had fallen in love, traveled the entire fifth floor ledge of the building where he lived, on a scooter the risk of crashing at every turn to the ground!
Since then (it has successfully turned the mark of 84 years) the life of General Joseph paratrooper 1, Palumbo is spent exploring more and more companies sensational and extravagant, always on the border between recklessness and irresponsibility.
Commander bands of color in Africa during the last war, legendary author of coups (such as the conquest of the fort equipped the British Harrington), the protagonist of thirteen evasion in five important (dramatic one that forced him to swim seven hours in shark-infested ocean, "historic" that led him from a flight from Kenya to Italy by Guin-ness of firsts well eight thousand kilo-meters!), tamer of lions and tigers; daredevil parachutist.
After the war, nor the passing of time nor the responsibilities of the position (he was commander of the Military School of parachuting) subsided his taste for adventure and for the initiatives that you unleashed provocative pole-lar at the national level as when faced with a slap-newspapers, is that he had falsely accused his parachute, or when returned the decorations for bravery to military to the President Pertini as a sign of contempt pro-head.

When in '73 ended her car-Riera, wanted to celebrate the event with a dramatic gesture: "I took a patrol launch in Vicenza with the acro-Batic in free fall for three thousand feet in the air to close my military life . Just as the air I hope one day to leave the pens. "
Son a cavalry officer, Joseph Palumbo said the course in '36 cadets in infantry and two years after he left for East Africa cipando part-II with the Battalion to the Cologne-cycles of war operations in the territory of the Government of the Gallo Sidano three crosses and getting to the merits of war and colonial decoration of Knight of the Order of the Star of Italy.
The company was the annihilation of the toughest gang of Marfù Tafarrà who had held at bay a whole battalion.
Broke the second world war-dial, the then Lieutenant Palumbo became the star of legendary coups in command of native bands. The most sensational was the conquest of fournished Harrington strong English after six days of fierce battle-ments.

"Before you can conquer the strong- says Palumbo - needed annien Dirsale-ing the strength of a country-not just at the foot of Harrington. As a continuation of the various battalions in the assault-compartment, I was stock with my men. Tired of this nerve-wracking waiting, I come to attack command, from col. Cicinelli, and I offer a volunteer to fill the country with my band. The col. Cicinelli tells me, laughing, that Africa asylums still not there, making me realize that my proposal was crazy.
still gives me away free and I play the card of surprise and psychology: a night after a day of intense fighting, the soldiers, exhausted, logically feel a power loss. it took advantage of this situation is-and, with few men in the middle of the night launch violent attack with deadly slow to launch grenades.
The surprise works, the defenders of Dirsale leaving the country and seeks refuge in a nearby-no strong Harring-ton. "
The first objective is achieved, adhesive-I remains the most difficult task.
Palumbo and his men remain in bottled front line "in rejecting repeated contractual heels enemies - as reported moti-tion Palumbo in the passage of SPE to the merits of war precisely because of that company - and resisting the region for three consecutive days despite the furious bombardment adverse re-both by land and air. Finally on the fourth day, he received the ordinary to storm the fort about fifty yards away, you threw in hand grenades, putting to flight the last defenders remaining cat-turando weapons and ammunition ".
" Of course, the strong did not fall only because of my assault, but all the other battalions involved in the attack - says Palumbo - but I had the great satisfaction to enter first and haul down to personality- the English flag that the defenders on the run did not have time to put in place safe ".
as" spoils "of war Palumbo staff took a beautiful white horse (the horse has always been his great passion, sent by his father Journal cavalry): riding horse that was hailed as a victor from his askari remained subject-yoke from the courage that he shows off in-to conquer the fort.


The African campaign, unfortunately, not only recorded hits: after so many daring enterprises, came the day of bitterness. taken prisoner on his department, Palumbo with a handful of men tried to reach the Amba Alagi where the Duke of Aosta still fighting. Surrounded by overwhelming forces, after a fierce fight-ing was forced to surrender in the plain of Sorfella.


processed almost immediately gave a guerrilla with a patrol of men. Bears witness to the Chief of Staff of Somalia col. Luigi Di Marco Dante who, processed, organized the resistance in the Empire.
" During the period of his first evasion - writes with. Di Marco in the proposal of granting Silver Medal for Valor at Palumbo - located in the territory of Auia south of Harar, serious dangers, the head of a handful of escaped prisoners and natives, the British military traffic between Harar and Giggi-ga: of which then I did mention the same enemy chivalry.
Fallen again. prisoner, Palumbo did not give up and he followed his pro-series of evasions.
The most sensational and dramatic happened in February 1942. fournished Locked in prison in Berbera , in British Somaliland, Palumbo bet a pound of gold with a British sergeant in charge of camp security arguing that it would meet-Scytho to escape despite the excep-tional security measures. And he was speaking. At night, after putting a handles-no in his bed to deceive the in-feel, with the help of other prisoners managed to break up a window, fell to the ground grazie a una fune costruita con le cinture dei suoi compagni di cella, eluse la vigilanza dei soldati inglesi e nel buio corse verso il mare obiettivo, raggiungere una delle nostri navi, ormeggiate al largo, inviate in Somalia per far evacuare, sotto sorve­glianza inglese, le donne italiane.
Con un coltello tra i denti per difen­dersi dai pescecani che pullulavano in quel tratto di mare, Palumbo si lanciò in acqua e cominciò a nuotare verso la libertà. Ore di fatica disumana, resa tre menda dal forte vento che spira verso terra; ormai allo stremo, impossibilitato a reggere tra i denti il coltello se lo infilò nella cintura dei pantaloncini. E proprio a quel banale, forzato cambiamento di posizione, il generale Palumbo is life.
"Exhausted from the effort - says
-when I was slowly sinking to a sudden movement, the tip of the knife I planted it in a buttock. The pain brought me: ef-zo with a desperate shot at swimming I arrived exhausted and grouped the Italian ship ".
Seven hours spent to combat the adverse current, however, had so exhausted he could not grab the rope that had an Italian sailor lan-ciat silent intimacy not being seen by the British sentries who were on board the Vulcan.
"Get me on a rope with two heads, shouted to the sailors - says Palum-bo-But my voice caught the attention of an English sentinel overlooking the bridge firing a shot to intimidate. Then he pointed his gun towards the Italian sailors forcing them to re-spring the rope. To the anger and despair-tion regained his strength and I went on my way to swim off. Suddenly I heard shots behind me. I thought they wanted to kill me, but just try to make me desist from escaping and re-boarding. Pulled up in arms by the British, I just stood on the ship sank and the forces, known as the Neapolitan sconnoc-chia! This made her smile a British sailor who had helped me but I felt offended and took out a knife. To be fair, down from the bridge command to the infirmary, I saw my image reflected in a large mirror and burst out laughing too! In fact I looked like an Indian on the warpath: all the scratches that I had to extricate the crosslinked product at the camp had become bruised and swollen, my hair stand on end and a thin impressive. In short, looked like a scarecrow in the collection! " .
Newly refreshed, Palumbo was taken ashore and was taken back to the prison camp where the sergeant, with typical English fair play, he paid the pound bet.
The incident is cited, with considerable emphasis, even in the book "Long run south "of Prince John Corsini protagonist, a sua volta, di evasioni leggendarie. Almeno una decina di libri, comunque, fanno riferi­mento alle imprese africane di Palum­bo.
Un altro libro, "Africa senza sole " di F.G. Piccinni, racconta dettagliatamen­te la tredicesima e ultima fuga di Palumbo, quella che lo riportò final­mente in patria.
Ridotto a fare il contrabbandiere di grappa che distillava clandestinamente nel campo da cui evadeva di notte per andarle a vendere e procurarsi così denaro per la fuga, Palumbo finiva spesso nei guai. "Il colonnello inglese ‑é scritto su "Africa senza sole" ‑vedendolo comparire continuamente al processo che si teneva per ogni infra­zione, in the end he said he was tired of it. Palumbo calmly replied, "Imagine me, sir, that stand for more than five years!" Thus the British colonel gave orders to put it in the bottom of all lists of return.
But what escaped from prison, rag-reached Nairobi, and Mombasa, entered the harbor at night climbing over the gate guarded by sentinels, and took on a small island at the mouth of the harbor.
Hence, when the first boat load of pyro-prisoners, jumped ship to swim to the meeting that picked it up and took her to Italy. "
Completed the Second World War and obtained duced a promotion for the merits of war, chap. Palumbo was assigned to the 1st Regiment of Grenadiers.
"At that time - he says - came in contact with other parachutists, people who put on airs but a lot of really smart! So much that I decided to become a paratrooper military-ing: I turned to the general Frattini and in '48 I could do the course and obtain fine-mind the patent. "
Just time to play in private launches, then again on a mission in Somalia, where a distinguished courage and determination as recognized Nobbio the commander of Mogadishu: "In the first half of April, the capi-Palumbo has not played a ' Migiurtinia important mission for the recruit-ment Native soldiers demonstrating in front of unforeseen difficulties encountered hostile attitude of some to-ing of the population, behavioral treatment calm and energetic. On this occasion I was able to personally see him at work in the area Gallacaio.
returned to Italy in '52 and promoted major, was finally allocated to the paratroopers: "For the record, the Para-Military Centre ; inoperative (later Caparica.) commanded by col. Caforio - punctuality contention - a name that does not thrill me, I protested, he gave me to do to get the old denomination of Military School Paracha-dutismo e alla fine la spuntai grazie all'intervento del gen. Aloja Capo di Stato Maggiore dell'Esercito".
Dopo una rischiosa esperienza in Libano, Palumbo ottenne il comando della Scuola Militare di Paracaduti­smo. "Proprio in quel periodo ‑ rac­conta ‑
morirono tre miei paracaduti­sti per cause mai accertate, una misteriosa epidemia che provocò allarme e polemiche a livello nazio­nale. Un giornalista di "Paese sera" si permise di scrivere che i paracadutisti prendevano eccitanti per fare i lanci.
Di fronte a questa volgare e vigliacca insinuazione, reagii in maniera assai decisa: mi recai, in borghese, accom­pagnato da mia moglie, nell'albergo pisano dove era alloggiato quel gior­nalista e, nonostante avessi un brac­cio ingessato per tiri incidente di lan­cio, lo affrontai a schiaffoni mandan­dolo all'ospedale". Un episodio che scatenò polemiche violentissime.
"Ma ottenni anche vastissima soli­darietà ‑ si compiace il generale Palumbo ‑ Sapete chi mi difese con maggior vigore? L'on. Andreotti. "Libero schiaffo in libero stato!" disse l'allora Ministro della Difesa con una delle sue celebri frasi. E in quei giorni, nei palazzi politici e ministeriali fu coniata la frase "ti do un Palumbo!" per indicare uno schiaffo particolarmente violento".

Qualche anno dopo, un Another resounding epis-god, its implications for policy-makers, the general Palumbo brought to the forefront of attention and controversy-and national: to restore its decora-tions for military valor to the President Pertini in protest.
"
I did it to protest against the award of the silver medal to prof. Bentivegna author of the Via Rasella that murdering and 33 military-Alto Adige in German uniform and provoked a reaction, the killing of 330 Italians at the Fosse Ardeatine-tion of free attention because the author did not go to the German authorities. Among the victims of the Fosse Ardeatine There was also my wife's uncle, Major General Aviation Martelli Castaldi.
Between a controversy and the other, the then Colonel Palumbo gave soul and blow to his passions: the-ism and parachutes .. . wild animals.
April '64 at the head of his paratroopers Palumbo also established the primacy of military launch-Mediterranean while opening the door of 14 people controlled axial C - 119. "The launch, which I attended - tells the General Palumbo - was designed and plan-ning by col. Silver took care of that in a perfect training. That team was then nicknamed
-ing band of the bunch ".
passion for animals savage, developed in Africa, go to Tuscany in a villa where friends raised tigers, lions, cougars, leopards.


left the herd of wild beasts (to the delight of neighbors terrified of not infrequent escapes of animals!) General Palumbo today the company is content to less demanding dogs as the cele-bre Has Fidanken protagonist - remember? - Not to distant television performances. And Has Fidanken well harnessed to the chest, the general-bo Palum often performed jumps from ten thousand feet, happy, and brilliant effort that contributes to one week in its trans-sea adventure 84 years in a perpetual youth.

Gianni Bezzi

from lightning No.1 -1995


Ed

The fees referred to the following Reasons for Granting Users of Military Valour, by General Giuseppe Palumbo were paid into the Fund for Orphans and relatives of the Carabinieri killed in service.


bronze medal for Valor

'Ardito fighter and ardent patriot, mark on each department and individual action with generous dedication, addressing risks and push beyond all limits and self-sacrifice and high sense of duty.
Commander of dangerous gangs in Dubat delicate situation for his department to perform actions risky with a few men and led it brilliantly-term challenge is to overcome the danger.

Example constant disregard of danger and deep devotion to duty. " AO
May-June 1941

bronze medal for Valor

"Journal of clear military virtues could not stand the state prison attracted by the call to duty bully
After subsequent evasion made in dramatic circumstances but failed to activate supervision of the owners, managed by addressing serious personal risks to reach the sea and, after a long perilous crossing to swim, to climb on a ship carrying compatriots with whom returned. Example

of indomitable courage, tenacity and perseverance. "
AO May 1942:

your favorite brand


the mountains and on Tues



On the mountains on Tues

the streets and in heaven

we run up the ideal challenge.



Along the way will

but with hope and ardor

launch our hearts

even in battle.



The rain washes

it burns up the sun.

winter frost

us bitter bites the heart.



But firm in peril

vitam pro patria exponimus

and our uniform is the insignia of valor.



In harsh ordeals

forces us tempriam.

Among the risks fatal

follow our path.



In the face of the vile world

shines the challenge of valor

forward or Paracha

forward, forward even.



BOOK OF SIGNATURES
I did not know how to do it then you put them here

are extracts of the SMS and Mail

348 2284969

or use the blog comments

Honor to Commander Joseph Palumbo from that corner of heaven with his boys will guide us still Folgore.
A. Piacentini
Honor to Commander General Joseph Palumbo Folgore
P. Bevilacqua Giuseppe Palumbo
honor the commandment to protect this corner of heaven and guide us paratroopers
B. Tress
is always the biggest and best that precede us to go in search of their fellow
E. Sanson
I'm very sorry for the loss of your Commander.
D. Burresi
General Giuseppe Palumbo Present!

Folgore Parachute A hero that has forged steel and hearts reached the corner of the sky now we have a myth as an example not to forget.
L. Franchin
to the place they occupy in your heart I would like to offer condolences to you for the death of a great man "father" of all of us but your paratroopers in particular. With sincere esteem

Folgore! ^ Apache

The Comandante ci guarda.
"Sono trascorsi tanti lustri da quando lo vedemmo al CAPAR per la prima volta. Un figura indimenticabile, scattavamo al suo passaggio e bevevamo le sue parole. Oggi ci guarda dal "nostro angolo di cielo", dopo aver fatto indietreggiare più volte la morte.Con lei era stato "a paro a paro" nelle sue memorabili gesta. Non dobbiamo disperarci per la grave perdita, da lassù ci stimola ancora a sorridere come quando lo trovavamo ai raduni o nelle Z.L.. Così faremo,Comandante, gareggeremo ancora nei tuoi cieli blu imitandoti. Ora desideriamo pensare di incontrarti improvvisamente in ogni parte d'Italia, magari aggiustandoci il basco, come facevamo da allievi, verremo a porgerti la mano. Signor Generale Palumbo, i nostri sguardi conserveranno le scintille d'onore che ci hai donato."
Fred
Mi dispiace, Tino...so che è un gran dolore per te e ti sono molto vicina...;
A Ceriani
Tino il tuo Comandante ha raggiunto la casa del Padre anche da lassù sarà sempre vicino a te e ai suoi Paracadutisti.

PREGHIERA DEL PARACADUTISTA
Eterno, Immenso Dio, che creasti gli infiniti spazi e ne misurasti le misteriose profondita'
guarda benigno a noi, Paracadutisti d'Italia, che nell'adempimento del dovere balzando
dai nostri aerei, ci lanciamo nelle vastita' dei cieli. Manda l'Arcangelo S. Michele a nostro
guardian, guide and protect the brave route. As the Sun
fog in front of us have dissipated our enemies. Candida as the silk of parachutes
is always our faith and indomitable courage.
Our young life and 'your Lord! If
and 'wrote that fall, either! But for every drop of our blood arise stalwart sons and brothers
innumerable, proud of our past, always worthy of our inevitable future.
Bless, O Lord, our homeland, families, our loved ones! For them, at dawn and dusk, always
our lives! And for us, O Lord, thy glorifying smile.
Amen.
U. Bastiani

I regret very much for your commander

Paola Giuseppe Palumbo Present!
F. Corbellino
Tino remember when St. Michael September 29, 1965 Feast of the Patron Saint of all the paratroopers had come to tell us our first day off in front of the dining halls and SMIP us celebrating the 65 students of the third thrown in the air ...
Today we launch it in that corner of heaven reserved for saints, martyrs and heroes Commander
blue skies.
P. Rossi
Thanks! Commander to have been there but especially for what we leave as exemplary citizens paratroopers lifestyle of skydiving. Sabrina
paratroopers are all neighbors in the pain of the loss of Uncle Peppino.
Caesar. Parachutist
Giueppe Palumbo Present!
C. Castagnola
General Goodbye "like lightning from the sky as a storm cloud of the hymn of glory"
Francis
remember him in the Holy Mass at 17:00
Fr.Agostino

I asked Friar Augustine of remember this with my friend Father brotherhood Gianfanco Chiti (the friar his fellow soldiers with whom general Palumbo fought in Somalia) Ed


SECTION anointed funeral and training services VIRGO COMPONENTS COMMITTEE TO HONOR FALLEN Meloria ET ANPD'I SECTION OF PISA SEND THEIR CRY DUEPT COMMANDER GIUSEPPE PALUMBO - THIS!

FREDIANI


Ludo

MassimoLancellotti sent you a link to a blog: I honor BascoVerde, because it teaches us to respect every gesture of honor and substance perceived as a real value and real. If this character and 'format thanks to his commanding best expression of condolence is to recall the goodness of his' boys'

blue skies.


P. Piana


General Giuseppe Palumbo I remember landing in Latin before the accident that wounded him. But I've had the good fortune to know him and speak to us and to be on the plane with him.

Blue Skies Captain

SV


is Tino, and a sad day, I feel like a lost or amico ricercato da molto tempo per poi perderlo senza aver avuto l'opportunità di parlare con lui.
Io so che per te era molto di più, posso immaginare il tuo stato d'animo in questo momento, la FOLGORE a perso un'altro pilastro.
Sento di avere molto da dire ma per il momento mi limito a offrire le mie Condoglianze a tutte le persone che gli sono state vicino, e a te un abbraccio.
ups!! una lacrima.

Tino, this is a sad day, I feel like I lost a friend that searched for a long time, find him and then lose it without having had the opportunity to speak with him.
I know, for you was much more, I can imagine your state of mind at this time, the Paratroop loses another pillar.
I feel I have much to say But for now I offer my condolences to Merely All The People That Were Close To Him, and a hug to you my friend.
ups! a tear.

Vittorio Mungiguerra

Ed Victor who now lives in America is a witness to the rebirth of the brigade and of the "saboteurs". In his search for old comrades, there is the memory of the first launch of the then Lieutenant General Giuseppe Palumbo. He asked me if he could speak to the General but the weather did not happen. Vittorio you can always write your memories to her niece Sabrina the same address. These are the pages of Victor Mungiguerra http://volosilenteparacadutismo.blogspot.com/ http://vittorioskitchen.spaces.live.com/

L'ho saputo Ieri sera in sezione, i soliti tavoli occupati dagli "anziani" erano mesti e parlavano di ricordi aneddoti sul comandante, anche le risate che non mancano mai nei ricordi divertenti erano sottolineate da una certa alea di dolore. Poi il segretario ha chiesto il silenzio e ha ricordato il Generale Giuseppe Palumbo, alla chiusura il Folgore di saluto al Comandante alto altisonante e fortissimo ha sicuramete raggiunto qell'angolo di cielo dove vanno i Paracadutisti.

Folgore

A.Spina


E sempre triste perdere una persona cara, it is important not to lose the memories

lucio


Gen.Paracadutista Giuseppe Palumbo
Who has had the honor of knowing him will never dimenticarlo.Folgorè

Franco Ingrao

Honor to General Giuseppe Palumbo "Peppino" for Friends.

James on patrol in Rome to greet us was the evening after dinner, do not forget Captain Thunderbolt! A Paratrooper


gives time. IT 12 February 2008


Folgore Soldier and animals: it was the owner of the cocker Has Fidanken
Farewell to Palumbo, the hero of El Alamein
Maurizio Piccirilli


A hero is gone. But he, General Giuseppe Palumbo died Tuesday in Rome, has always preferred to be considered a combatant. Paratrooper in the soul, was commander of the Military School of skydiving and the return from the war of the Grenadiers of Journal Square in Rome and decorated.
His life is full of heroism, and so the word escapes. After all, how to describe his exploits during the campaign in Africa. Harrington won the fort he lowered the English flag. A company with a complete assault on the legendary Garibaldi up the hill throwing grenades. The son of a cavalry officer, was military Palumbo soul. Fu tra gli strenui combattenti di El Alamein e ora nel suo testamento ha lasciato scritto di voler essere cremato e che le sue ceneri sparse su quelle sabbie dove tanti commilitoni persero la vita. Dopo El Alamein riuscì con un pugno di uomini a sfuggire alla cattura e raggiungere l'Amba Alagi dove il Duca d'Aosta ancora combatteva. Alla fine però, nella piana di Sorfella, accerchiato dovette arrendersi. Ma fu questione di giorni. Poi tentò la fuga. Palumbo fu protagonista di ben 13 evasioni. Appena libero con gli uomini che lo avevano seguito organizzò operazioni di guerriglia dietro le linee nemiche. Fatto che gli meritò una delle medaglia al valore. Ancora una cattura e altre evasioni. Una persino a nuoto nell'Oceano Indiano. Alla fine il paracadutista Giuseppe Palumbo managed to escape from the prison camp in Kenya and reach Italy. But courage and chivalry is not extinguished with the echoes of war. In the '70s began to slap a journalist, "Paese Sera" in an article had suggested that the paratroopers took stimulants to make the throws. "I got a huge solidarity," recalled then the general. The then Defence Minister Giulio Andreotti said with his usual irony "Free slap in the free state." And in the ministerial buildings began to turn the joke: "I give you a Palumbo 'to indicate a violent slap. Sensational was the return of the medal to President Pertini when they gave the same recognition Bentivegna to one of the authors of the massacre of Rasella. "I came to Germany and led to the massacre of the Fosse Ardeatine," said Palumbo. Between a polemic and the other Palumbo ventured into acrobatic jumps and became world champion skydiving. The days of leave in 1973, it launched with the acrobatic team on Piazza San Marco in Venice. He devoted himself for years breeding of wild animals on a farm in Sardinia. Also in this area left their mark. His most famous pet was a cocker, Has Fidanken protagonist Claudio D'Angelo and Ezio Greggio of 'Drive' broadcast of the cult '80s.


Ed errors in the text is called the comedian Gianfranco D'Angelo.


From pedigree Has Fidanken real name was "Baby White Eagle."


An anecdote on a roll with Fidanchen Has that I learned from the same Commander-in-one of the many phone calls during which we also enjoyed telling us crap, "I continued to pull the handle that was not the end I realized that it was Has an ear of Fidanchen, poor ...".

that I will miss her laughter. A great

Grifo is leaving us. His story must be for all the road exemplary lifestyle of the Paratrooper. Commander General Joseph Palumbo Present!

M. Arucci

Honor to Captain Giuseppe Palumbo

M. Barone. M. Coppola


the Commanding General Giuseppe Palumbo "If it 's written that fall, either! But for every drop of our blood arise efratelli countless stalwart sons, proud of our past, always worthy of our inevitable future."

Folgore


M. Bacherotti


I lost a comrade!


F. Dente

Prayer Legionnaires


God, you turn every flame and without any cuorerinnova every day my passion for Italy. Make me more worthy of our dead, those affinchèloro -the strongest-responding to the living: "Present!" feed us My spirit of your saggezzae my musket in your volontà.Fa more pointed my eyes and my piedesui safer crossing of the sacred homeland: On the roads, on the coasts, in forestee on the fourth side, which was already in the Roma.Quando future soldier gear beside me in the ranks, I feel his heart beat fedele.Quando pass the banners and flags, all those who recognize in one of the country, the homeland that we will do more grandeportando each his stone to the Lord cantiere.Oh ! It teaches that the Cross of your precedeil banner of my legion.: And apart from Italy, the Duce, the Duce, always beautiful and at the hour of our death. So be it. So sia.o pass the banners and flags, all of recognize themselves in one of the country, the homeland that we will do more every man his stone grandeportando cantiere.Oh the Lord! It teaches that the Cross of your precedeil banner of my legion.: And apart from Italy, the Duce, the Duce, always beautiful and at the hour of our death. So be it. Amen.

the Commanding General Peppino Palumbo


R. Pisani


The Section of Trieste by the Warring X MAS Flotilla bows his darkened banner remembering the brave paratrooper January Giuseppe Palumbo welcomes the entry.
"TENTH MASTER"


Press 15:14 - Thursday Anpi Viterbo announces the death of Captain Giuseppe Palumbo
Viterbo, Italy - tomorrow morning's funeral in Rome (WAPA) - "E 'dead at 94 years, the commander, and especially the friend of many skydivers Viterbo: General Giuseppe Palumbo, last of a breed of hero whose daring exploits have become legend. He left word that he wanted to be cremated and his ashes were scattered in the sands of El Alamein with his fellow soldiers in North Africa, wrote that, even in defeat, the most glorious of the Second World War. Tomorrow, his tombstone will be the same plaque of nearly five thousand Italians buried in Africa, from tomorrow, in its own right, the epitaph Italian symbol of honor, will be his epitaph: 'Among the sands are no longer deserted garrison here to eternity children of the Thunderbolt elite of a people and an army under arms who died for an idea with no regrets. Honored the memory of the same enemy. They point out to the Italians in good times and in misfortune the path of honor and glory. Wanderer, arrested and revere. God of hosts will welcome the spirits of those guys in that corner of heaven with the martyrs and heroes reserve '. In a brief autobiography Nunzio De Pinto describes the hero of El Alamein: 'became commander of the Military School of the Folgore parachute after Legend of war in Africa. Conquered Fort Harrington and had the satisfaction of personally douse the British flag. Captured, he was leading with 13 escapist drama that forced him to swim in the ocean for seven hours, a historic one that took him from Kenya in Italy, after 8000 km. To have courage to the limit of recklessness, I discovered 12 years, when, to break the heart of a young girl Neapolitan mountain of God, which had fallen in love, traveled the entire fifth floor ledge of the building where he lived, on a scooter risk at every turn of crashing to the ground. Since then, the life of General Joseph Palumbo paratrooper has always spent exploring the most outstanding business and extravagant constantly on the border between recklessness and irresponsibility. Commander of bands of color in Africa during the last war, the author of coups legendary star of thirteen evasion in five important; tamer of lions and tigers; daredevil parachutist. After the war nor the passage of years or the responsibilities of the position (he was commander of the Military School of skydiving) will alleviate his taste for adventure and for the provocative actions that sparked controversy at the national level as when it was the early '50s , approached a reporter to slap the 'Paese Sera' who had falsely accused his parachute, or when returned the decorations for bravery in the military to the President Pertini per protestare contro l'assegnazione della medaglia d'argento al professor Bentivegna, autore dell'attentato di via Rasella, che uccise 33 militari altoatesini in divisa tedesca e provocò, per reazione, l'uccisione di 330 italiani alle Fosse Ardeatine perché l'autore dell'attentato non si presentò alle autorità tedesche. Tra le vittime delle Fosse Ardeatine c'era anche lo zio della moglie del generale Palumbo, il generale di divisione aerea Castaldi Martelli'. Quando nel '73 concluse la sua carrriera militare, volle celebrare l'avvenimento con un gesto spettacolare: fece un lancio a Vicenza con la pattuglia acrobatica in caduta libera da tremila metri per chiudere nell'aria la sua vita militare. Figlio di un ufficiale di cavalleria, Giuseppe Palumbo took the course in '36 cadets in infantry and two years after he left for East Africa by participating with the Second Battalion the Colonial to the cycles of war operations in the territory of the Government of the Gallo and Sidano getting three crosses on the war, the decoration of Knight of the Order of the Star of Italy colonial and two bronze medals for Valor '. The funeral will be held in Rome, Friday, beginning at 10:30 am at the Church of Santa Maria degli Angeli and Viterbo paratroopers will be there to scream once again the master of masters, 'Lightning ... and goodbye'.

The President of the National Association of paratroopers Italy section of Viterbo, Giovanni Bartoletti. "(Avionews)
Giulio, proud to have known the heroic General said ...
Honor to Gen. Palumbo, a man who has honored the name of Italy until the end as a man and soldato.Che may watch from the sky on all the Paratroopers! FOLGORE!
February 12, 2009 7:34
Vittorio said ...
A man with whom she had contact or just a couple of hours, but left a mark that lasted 48 years, a greeting by a subordinate folgorino, Vittorio Mungiguerra
February 12, 2009 11:44

Today, February 13, 2009, was given a final farewell to the great man and commander General Giuseppe Palumbo paratrooper, a packed Basilica by His paratroopers and our beloved Tricolor has represented all of us, even those who for reasons of employment or displacement could not attend.
In his memory and his honor: "THIS."


FOLGORE! ^ Apache

12/02/2009 - 17:50 - ROMA: THE COMMON COUNCIL MINUTE OF SILENCE FOR GENERAL NOTES
PALUMBO (IRIS) - ROMA, 12 FEB - A minute of silence during the Capital City Council today in memory of General Parachute, Giuseppe Palumbo. E 'was asked by Councillor Anthony Torre (PDL) for the brave soldier, decorated with three crosses on the war, died last Tuesday in Rome, at the age of 94 years and at funerals to be held tomorrow at 10.30 at St Maria degli Angeli in Rome.

The plow leaves furrows in the soil for planting, there are men who leave an indelible groove in his fellow Giuseppe Palumbo has done this and more.

M. Barilari


Also under his guidance today.


Italo Ferrara

simply is THANK Captain Giuseppe Palumbo, not only have made us men, but especially Paratroopers with ideals that are summarized in Italy = homeland.

Ferdinand

Thursday, February 5, 2009

Katesplayground Invites

Balanced ScoreCard for SMEs

E 'a speech given in collaboration with the AIF in 2007


chaos management

Sunday, January 11, 2009

Rent Rooftop Luggage Carrier

European Charter for SMEs

by published an article by Joseph Monti (2007)


One of the measures adopted by SMEs, apart from the racing activities, financing, etc.. is The European Charter for Small Enterprises.

The European Charter for Small Enterprises, created at the request of the European Council in Lisbon in 2000, aims to encourage the Commission and Member States to take action in ten key areas in which it is subdivided. In the seven years since its introduction, the Charter has become a major policy document on SMEs .

After the creation of the Charter, the Commission has published annual reports to track progress made towards achieving the objectives contained therein. Since 2005, the statement of activities has been integrated in national reports on the revised Lisbon process.

A complement to report on the Lisbon process, the Charter serves as a framework for the exchange of good practices and for mutual learning.
Each year, following discussions with the Member States, are selected among the priority sectors of the Charter. For the year 2006-2007, the European Charter for Small Enterprises calls upon Member States and the European Commission to intervene in ten key areas to support small businesses, in particular by improving the legislative and administrative framework in which they operate.

Of these ten areas, three were selected as priorities for the year 2006-07:
( 1) Cheaper and faster start-up, with particular attention to single points (
line of action 2 of the Charter);
(2) better access on-line (e-government) (Action Line 5 of the Charter);
(3) taxation (the line of action 7 of the Charter).

Other areas covered by the Charter are: education and training for entrepreneurship •
(line of action 1 of the paper);
• Better legislation and regulation (action line 3 of the Charter);
• Skills (line d 'Action 4 of the Charter);
• more the Single Market (action line 6 of the Charter);
• financial matters (part of the line of action 7 of the Charter);
• Strengthening the technological capacity of small enterprises (Action Line 8 of the Charter);
• Successful e-business models (e-business) and business support brightest (Action Line 9 of the Charter);
• stronger and more effective representation of the interests of small businesses, at EU and national
( Action Line 10 of the Charter).


One of the most positive aspects of the European Charter for Small Enterprises is that it has allowed participating countries to each other's best practices. In 2004, Member States reported 23 cases in which they have based their policy improvements on ideas and experiences of other Member States. In 2005 the reported cases were 27. In this exercise, the participating countries have identified 28 cases.

The following is a summary of the initiatives that appear to have been particularly useful in a national context, but that might be interesting for other countries.


Here are the "best practices":

1. Organizing on-line for new businesses (UK)

Description
Organizer is an on-line one-stop free service from Business Link start-ups (start-up). The user is asked to answer a series of questions about his business, or business plan. He was then presented a custom list of actions to be taken step by step, for example, writing a business plan, cash flow planning, ensuring the company or establish a system of personnel administration. When the user selects the action that's interesting, is directed to a library of resources that help to complete the action. The library is was created and is managed by Business Link. The organizer takes into account all the needs of new businesses tax issues and regulations, the business planning, marketing to information technology.

Target
Reduce time, cost and efforts in the creation or operation of enterprises, especially small ones. Help business owners comply with regulations from the outset in order to reduce the cost of a subsequent conformation.

Recipients
1. People who plan to start a business and need assistance to develop their idea.
2. People have decided to start a business and want to know how to start a business or already working and want to know how to continue.
3. Companies in the first 18 months of existence which have not yet completed the first tax returns.


2. Online system for building customized checklists of regulatory and information (Sweden)

Description
Entrepreneurs can get a list of custom control regulations and other information about the activities they will undertake. The list also contains links to relevant electronic services, such as such as logging companies or issuing authorizations online. The information is provided in a language easily understandable. Entrepreneurs need to answer some simple questions about activities they will undertake. The checklist is established on this basis is then sent to their e-mail. At present this system covers three areas of activity, which are among the most regulated e-commerce, taxi services, hotels and restaurants. In these areas it is also common for entrepreneurs initiate their activities without any previous experience.

Target
The system is designed to save time and energy to the entrepreneurs who start un’attività in settori fortemente regolamentati.ox





3. Camera di commercio di Vienna servizio start-up (Austria)



Descrizione

Il portale per le start-up fornisce informazioni generali su come avviare un’impresa. Poiché però ogni impresa in fase di avviamento ha difficoltà specifiche, il portale offre anche una consulenza personalizzata gratuita. L’assistenza comprende: -orientamenti su come avviare un’impresa e un opuscolo-guida sulle autorità interessate; -workshop gratuiti sulla normativa su artigianato, commercio, servizi e industria Gewerbeordnung, diritto societario, sicurezza sociale, fiscalità, sostegno financially-number for telephone consultations, personal advice-free (maximum 1 hour) on the basis of a draft business plan. Companies may register online at the Chamber of Commerce. Registration is sent to the authorities, which are then stored on a network.

Target
"-Save time and money (one-stop shop for all start-up);
-removal of administrative barriers;
-legal certainty for those starting a business, legal and financial advice
-free provided by neutral sources. "x

Recipients
start-ups.

4. Creating the fastest of business (Estonia)

Description
"Since 2007, you can sign up in the commercial register of companies on the Internet. The process will take only a couple of hours and the presence of a notary is not required. This accelerated registration procedure will be allowed for sole traders, limited companies, the general partnership and limited partnership. The registration process is accelerated alternative to traditional recording (which, as prescribed by law, the 2007 normally require 5 working days).
All the required documents, including the application must be submitted to the registration service of a court over the Internet using digital signatures. The statute and the act of incorporation authenticated provided for limited liability companies will be replaced by a special type of association, the format and content will be determined by law. The computer system automatically checks the data and documents sent
. In the future, the possibility of using the accelerated procedure will be extended further.
In particular, it is necessary to find a reliable technical solution for the authentication of digital signatures of foreign nationals. Moreover, also in 2007, the tax levied State activities registered in trade will be less than two and a half times the present one. "


Objectives This project will help to reduce bureaucracy and simplify the creation of an enterprise.

Recipients
Imprenditori.es

5. STARTER-CENTER Karlsruhe - One-stop shop for start-ups (Germany)


Description The one-stop shop designed to help small businesses to the formalities of starting without unnecessary delays. The service uses its own database and special software that allows nuovi imprenditori di svolgere le pratiche burocratiche on-line.

Gli imprenditori che non dispongono di un collegamento a Internet possono avvalersi gratuitamente dei computer messi a disposizione dallo sportello unico. Il personale specializzato dello sportello presta assistenza per la compilazione dei moduli e risponde sia direttamente che per via telefonica ad eventuali domande su temi, quali la registrazione delle imprese, l’iscrizione presso le autorità finanziarie, gli uffici di collocamento, le associazioni professionali, i fondi pensione, la sicurezza sociale, ecc. È inoltre possibile richiedere una consulenza personalizzata: lo sportello dispone infatti di un gruppo di esperti, tra cui figurano consulenti specializzati in diritto societario, business management, European business, innovation and business transfers. The various authorities concerned to start new businesses have access to electronic forms on the server-stop-shop. This will only be processed online, without interruption in the flow of data. When digital signatures are available, the door
become a platform of services electronically.

Target
promote the initiation and survival of new businesses and thus contribute to the creation of new jobs.

Recipients
craft domestic and foreign companies. The printer is processing software to cover all sectors.


6. Empresa Online (Business on-line) (Portugal)

Description
Creating a company with an on-line. To do this you just have a PC connected to the Internet.

Target
Creating online businesses. You need the intervention of a lawyer or a notary public in possession of a digital certificate that allows him to be recognized by the system.

Recipients
All SMEs.

7. Establishment of services to simplify and accelerate the creation of SMEs (Greece)

Description
"Establishment, at the Prefecture, a one-stop shop for creating and managing manufacturing enterprises, which offers the following services:
1. information about creating an industrial company, the necessary documents, administrative procedures, incentives and financing programs;
2. collection of all documents necessary to obtain permission to create a new company and coordination of the authorities concerned to convey to the investor all the necessary administrative decisions regarding the creation of an enterprise;
3. given start a business, monitoring of the implementation and licensing of pursuit. "


Objectives 1. Reduce time and cost required for creating and running a business. 2. Simplification of administrative procedures.
3. Investor full information on all matters pertaining to the creation, expansion and management of an enterprise.
4. Coordination of all authorities concerned.

Recipients
Industrial Companies, particularly SMEs.


8. Activate - Telephone and Internet Service providing multilingual information and advice to start-up (Sweden)

Description
Activate is a multilingual service targeted at immigrants who want to start their own company in Sweden. On the website there are courses in entrepreneurship, lists of information which is necessary for the various branches of activity, business plans, budgets and forms for requests for funding, all translated into the languages \u200b\u200bmost commonly spoken by immigrants, namely Arabic, turkish Russian, Bosnian, Croatian, Somali and English. Enable also provides users the opportunity to contact consultants covering a total of nine languages \u200b\u200band can provide assistance to entrepreneurs in their mother tongue.

Target
Simplify starting their own business by immigrants.

Recipients
Swedish non-native speakers who want to start or have already started their own company.

9. Simplification of administrative procedures (Czech Republic)

Description
"one-stop shops for business registration.
phases of the project: December 2004: Trade Licensing Office employees receive training that enables them to provide updated information; March 2005: The Office offers an updated, August 2006 Entry into force of the laws and introduce the registration form only. "


Objectives To develop a single registration form for all businesses. Simplifying the process of starting a business. Provide an efficient information service.


Target Small and medium enterprises.


10. Local SME support services provided by a one-stop centers (Slovenian acronym: VEM) (Slovenia)

Description
Services to support local businesses potential o già avviate forniti da centri a sportello unico (VEM).

1. È stata creata un’efficace rete di centri d’informazione locali (centri VEM), che assicurano servizi e accesso a livello nazionale. Finora sono stati istituiti 32 centri VEM.

2. I consulenti possiedono qualifiche che consentono loro di offrire servizi elementari di sostegno in vari campi: diagnosi e consulenze generali, registrazione di imprese individuali e di società (in futuro); cambiamento di statuto e attività informative.

3. Vengono intraprese azioni di promozione della cultura e dell’attività imprenditoriali a livello locale.



Obiettivi

Promuovere le attività imprenditoriali ed elevare la cultura dell’impresa in Slovenia; fornire un’assistenza di alta qualità e accesso ai servizi di sostegno per le start-up e per il funzionamento delle imprese; offrire servizi globali di assistenza in un’unica sede; offrire la possibilità di svolgere le operazioni di registrazione di un’impresa in un’unica sede (in modo più economico e rapido); pervenire al 35% annuo di utenti nell’ambito della categoria di destinatari.



Destinatari

Utenti finali: PMI e potenziali imprenditori; giovani e abitanti delle zone rurali.





Esempi da La Carta europea per le piccole imprese - Selezione delle buone pratiche per il 2007 Links better access on-line (e-government).

Best online access (eGovernment)
The use of information and communication technologies by government improves the quality of public services through better access, increased transparency and reduces the administrative burden on business.
The commitment by the European Commission, in cooperation with the EU Member States, to provide direct services and transparent is contained in the "Action Plan for eGovernment i2010: Accelerating
l’eGovernment in Europa a vantaggio di tutti”, adottato nell’aprile 2006. Il piano d’azione

fissa, tra gli altri, l’obiettivo ambizioso della disponibilità totale degli appalti in formato elettronico in

Europa entro il 2010, la cui realizzazione aumenterebbe le possibilità delle PMI di partecipare agli appalti pubblici transfrontalieri.

Normalmente si presume che le imprese interagiscano on-line con le pubbliche amministrazioni per:

• ricevere informazioni (informazioni e consulenze on-line);

• ottenere formulari (scaricandoli elettronicamente);

• rinviare i formulari debitamente compilati (trattamento elettronico completo);

• participate in electronic procurement (e-procurement).
This chapter describes examples of good practice in public administration to offer businesses a variety of online services.

1. Business Certificates (Estonia)

Description
The Estonian law on digital signatures allows replacement of the universal signatures in hand and imposes on the public to accept fledged documents digitally signed. Often comes the need to highlight the origin of a given electronic document. In documents made of paper that generally occurs with the use of the letterhead and stamps. That is why I introduced the so-called "digital stamps" or certified company. For example, a loan from a bank, digitally signed by an officer of the bank, is also subjected to digital stamp to ensure that the official in question is authorized to sign this document. You can accomplish a service
on-line to automatically produce electronic documents with digital stamp. This ensures the integrity and authenticity of the document.

Target
Certificates corporate or "digital stamps" are the function of ensuring the integrity and authenticity of electronically signed documents. Part of a policy specifying how, why and by whom can be used.

2. E-government program of the Belgian social security for SMEs (Belgium)


Description To ensure that the collection of data provided by employers to happen once all the security organizations Social Belgians decided on a complete restructuring of the current system. The companies provide the information requested by the office of social security for the calculation of contributions and benefits the production of a delle seguenti situazioni: inizio di un rapporto di lavoro, pagamento trimestrale dei contributi sociali, verificarsi di un rischio sociale e cessazione del rapporto lavorativo. Tutti gli interlocutori possono ormai consultare le rispettive banche dati e scambiarsi messaggi elettronici in un contesto sicuro.



Obiettivi

Migliorare e riorganizzare radicalmente i processi di gestione dei servizi di sicurezza sociale tra tutti gli organismi di sicurezza sociale e le imprese.





3. Palkka.fi: stipendio on-line (Finlandia)



Descrizione

Palkka.fi è un servizio on-line gratuito per aiutare small businesses to fulfill their obligations. In Finland, an employer is obliged to deduct various expenses from the salary of employees: social security contributions, insurance charges, withholding tax, etc.. Which should be remitted and reported to the respective administrations at different intervals.

Target
Help SMEs to fulfill their obligations as employers. Improving the efficiency of public administration.


4. CORE - on-line registration system for businesses (Ireland)

Description
Through this system, customers can CRO guarding their own businesses, receive confirmation of manual / electronic, electronically store documents, request documents, manage their electronically stored documents, request copies of certificates and access to the main site (CRO www.cro.ie ).

Target
Allow customers to manage their online activities from the site CRO in a safe and effective.


5. EDM - Electronic management of data for environmental management and waste (Austria)


Description The EDM project of the Ministry della Vita permette di effettuare le registrazioni e le notifiche obbligatorie mediante un sistema elettronico di trasferimento ed elaborazione dei dati. Un obiettivo è la costituzione di un’unica banca dati per le procedure effettuate nei vari settori, onde evitare la coesistenza di più amministrazioni di dati. La registrazione delle imprese di raccolta/trattamento dei rifiuti, produzione/importazione di apparecchiature elettriche ed elettroniche avviene attraverso il portale EDM (edm. gv.at). In futuro, le domande di autorizzazione dovranno essere inviate all’autorità competente tramite il portale EDM.



Obiettivi

Sostituire le registrazioni e notifiche del settore ambientale effettuate on paper with electronic items.


6. Application for the management of electronic applications (Norway)

Description
Innovation Norway offers financial services including grants, loans, guarantees and equity financing. The application offers a new solution for the management of electronic applications which is based on identification and electronic signature. When a company chooses a service that requires an application form, she was asked to identify with your password electronically.
Thus, even before it displays the form, you can collect information from public databases and make the data available. Some questions require statements of local governments. In these cases an email is sent to the municipality, an officer can connect to the application of Innovation Norway and make the declaration subject to change.
Other questions require the approval of the accountant of the company. In this case, an email is sent to the accountant for the firm entered in the central register of legal persons, which can connect to Innovation Norway, see the application and send corrections to the company or validate the request via an electronic signature. Before you make a payment all’impresa richiedente, Innovation Norway controlla che la firma elettronica del richiedente corrisponda alla persona che rappresenta l’impresa. Innovation Norway è un’impresa pubblica che fa capo al ministero del Commercio e dell’industria.



Obiettivi

Promuovere lo sviluppo industriale a beneficio sia dell’economia delle imprese che dell’economia norvegese.





7. Presentazione dei conti in formato elettronico (UK)



Descrizione

Tutte le società di capitali del Regno Unito sono registrate presso la Companies House, un’agenzia Executive
Ministry of Trade and Industry. In Great Britain have entered more than two million companies and each year we are set up more than 300 000. The site of Companies House offers the opportunity for businesses, professionals and the public to have access to all public company documents such as tax returns and annual accounts, the list of directors and the accounting.


Objectives Provide user-friendly interface and simple technique for the presentation of accounts in electronic format.


8. Increase opportunities for SMEs to participate tenders for procurement of limited value (UK)

Description
"supply2.gov.uk" and "buy4wales.co.uk" are web portals that aim to facilitate the access of small businesses to tender for 'contract in England and Wales respectively. The portal supply2.gov.uk "allows suppliers to register for free, to offer a profile of information on your business and free access to the opportunities for competition in the area of \u200b\u200byour choice. There is also an e-mail service to inform users of opportunities available. On payment of a contribution companies can receive information also on opportunities throughout the country. You can also receive information about the notices published in the Official Journal of the European Union (OJEU). The portal buy4wales.co.uk "offers public officials
procurement officers a free tool to manage events in their administration. It also allows controlled delegation of the management of tenders and information on the activities contracted out by the administration concerned. Will send mail to the OJEU, the portal is also used to post notices for contracts above or below the limits set by European legislation. The companies registered receive daily messages on the tender of their interest, ranked by value, sector and location (Wales).

Target
make more transparent the purchases made by the public sector by providing an on-line only for all public administrations.



9. Business licenses online for new businesses in the transport sector (Sweden)

Description
The administration of the Province of Stockholm has introduced an online system for submission of applications for business licenses relating to transport services. The license is necessaria per tutti i trasporti di persone (taxi o autobus) e di merci. Sul sito web dell’amministrazione provinciale il richiedente completa la domanda inserendo i dati richiesti e una descrizione del suo status economico. Tutte le informazioni sono inviate all’amministrazione tramite Internet e, previo pagamento di un contributo per le spese di gestione, l’amministrazione avvia la pratica. Raccoglie per via elettronica tutti i dati necessari relativi al richiedente presso i vari uffici pubblici, ad esempio l’ufficio delle imposte, il casellario giudiziale, l’amministrazione stradale e il registro delle imprese.

Se la domanda è completa, la licenza è rilasciata entro cinque giorni. Prima dell’introduzione of this system, the time required to obtain a license in this sector was 30 days. It was found that the actual time used to perform the procedure was only four days, the rest consisted of waiting times, communication between the various offices and so on.

Target
Simplify and expedite procedures for applications for business licenses in the transport sector.



10. Submission of statistical data in electronic format (Lithuania)


Description The project aims to create the conditions for economic actors and public authorities may transmit information in electronic format. After analyzing the experience of other countries and consulted foreign experts, was launched a pilot project, which have been implemented in three phases. In 2003, three have been developed and installed electronic forms pilot the second phase saw the installation of electronic forms on a 20 statistical reports, in 2005, finally, has made a change in the technological solution, web site updates and the launch of 35 electronic forms. In 2007
plan to create the conditions for the electronic transmission of data of 65 surveys. Attention emphasis was given to the security of data transmitted.

Target
Create a public e-services accessible to users 24 hours on 24, which allows you to complete and send statistical reports in electronic format, to verify the correctness of the data and confirm that the reports submitted have been accepted
Examples from The European Charter for Small Enterprises - A selection of good practices for 2007 Taxes on the subject.



Taxation Taxation is one of the main factor affecting the competitiveness of European SMEs. It is a national policy that is deciso l’onere fiscale con cui le imprese contribuiscono al finanziamento della spesa pubblica.

Al di là del carico fiscale in sé, a gravare sulle imprese vi sono anche i costi di adempimento fiscale, che comprendono il tempo e le risorse che le imprese investono per informarsi sui rispettivi obblighi fiscali, presentare le dichiarazioni dei redditi, tenere la contabilità, ecc. Questi costi costituiscono un pesante onere soprattutto per le piccole imprese. Secondo lo studio sulla fiscalità in Europa (European Tax Survey), sulle PMI grava un ulteriore 31% in termini di costi di adempimento fiscale, percentuale che per le grandi imprese è pari soltanto al 2%.

I sistemi fiscali, inoltre, possono incidere notevolmente sulle decisioni economiche. Un motivo per cui molte piccole imprese europee dispongono di risorse proprie limitate è dovuto al fatto che i sistemi fiscali privilegiano il finanziamento mediante capitali di debito reinvestimento degli utili nelle imprese stesse. Questa scarsità di risorse proprie rende le imprese vulnerabili, soprattutto in periodi di recessione, e inasprisce il problema dei cambiamenti strutturali e del riorientamento delle imprese.







1. Esenzione fiscale per gli utili reinvestiti (KMUFörderungsgesetz 2006, § 10 EStG) (Austria)



Descrizione

Le PMI che utilizzano la contabilità di cassa eligible for a tax exemption for profits reinvested in the production or acquisition of assets or securities that comply with the conditions. The exemption applies up to 10% of the profits of the company, if invested, during the calendar year, goods eligible for exemption. If the investments are less than 10% of profits, the exemption is limited to the cost of production or acquisition. Overall, the exemption is limited to 100 000 € (per year per person). The assets eligible to include tangible depreciable and securities. The possession of the property must be maintained for at least four years. Some fixed assets specified in the law, such as cars and buildings, are not entitled to exemption. The exemption is an option that can be exercised each year, regardless of the choice made during the previous fiscal year or next.

Target
improve the capital structure of SMEs and encourage investment.



2. Tax-on-Web (Belgium)

Description
Tax-on-Web, a system of tax return on-line, was created in 2003 to move from 'paper was "all' was della gestione elettronica completa dei dati e della documentazione delle dichiarazioni dei redditi. Con Tax-on-Web le procedure sono digitali al 100%, sia per l’amministrazione che, dal 2006, per i commercialisti. Il sistema è costantemente perfezionato, soprattutto per renderlo più facile da usare.



Obiettivi

Ridurre l’onere amministrativo, sia per l’amministrazione che per i contribuenti.







3. Fisco Telematico (Italia)



Descrizione

Si tratta di un sistema front e back office rivolto, da un lato verso l’interno della amministrazione which organizational model and the other out in your favor in terms of services rendered

Target
offer the opportunity for taxpayers to access on-line at the website of both the databases , both for tax compliance, including the transmission of tax returns.


4. EVAT system (e-VAT) - second phase (Luxembourg)


Description This is a pilot project in Luxembourg for the online management of taxes. After being audited, companies receive an authorization number, an identification number and password in order to submit VAT returns electronically. Following an initial phase of the software that uses XML and is limited to users with a large number of declarations to be made, now the information can be entered on the screen in a form in pdf format. Small businesses that have a compatible browser and Adobe Acrobat Reader version 6.0 or higher can download the free software from the Internet. The taxpayer has the option to download the VAT form, fill it, edit it, save it to your computer and send it via the EVAT. The form to enroll in the system EVAT (need authorization in order to submit VAT returns and statements distribution of value added) is available at: http://www.etva.lu .

Target
Simplifying the procedure for taxpayers and administration.



5. Advantages of tax on reinvested profits of SMEs

Description
SMEs can deduct from their taxable profits for certain types of investment expenditures, including those incurred during the fiscal year for (1) acquire new fixed assets (property, equipment and machinery, vehicles), (2) renew and restore property, (3) to acquire intangible assets (intellectual property). Eligible for benefits individual enterprises. Deductions, whose ceiling is set at 30 million guilders a year shall not exceed the profits before tax. Even self-employed workers who pay income tax under the tax regime for legal persons eligible for those benefits. The rules are specified in the Act LXXXI of company taxation and dividends in 1996 and the Income Tax Act CXVII of individuals in 1995.


Objectives To encourage SMEs to invest.


6. Income tax on micro-enterprises (Romania)

Description
In accordance with the provisions of Romanian law on the tax code, micro-enterprises benefit from a special tax arrangement known as "micro-enterprise income tax." The latter can choose between a single rate of tax on profits of 16% or 3% tax rate applied to income regardless of their sources, except those expressly provided by law.

Target
support SMEs and to reduce the tax burden on them.



7. Taxation of individual companies as limited liability companies (Denmark)

Description
"If an entrepreneur unlimited liability for the debts of (" sole proprietorship ") the business income forms part of personal income and is taxed at the same rate. The tax applies to profits.
A limited company is instead subject to corporation tax, which is lower than the tax on personal income. The aggregate amount of corporation tax and tax on dividends equivalent to the amount of tax on personal income.
The corporate tax rate applies to profits, the dividend is perceived at the time of distribution. A special tax regime for the "sole proprietor" exempts these companies from income tax for natural persons. This scheme allows individual firms to benefit from lower rate of taxation, as if they were corporations, unless the income is used for private purposes, in which case they are treated as dividends. "


Objectives
enable it to conduct a business without having to establish a company limited by shares.



8. Vensoc - Tax return of business on the Internet (Belgium)

Description
Nearly 380,000 businesses must submit an annual tax return. Now they can do so via the Internet. Users, mostly small and medium enterprises, are often represented by an accountant, independent accountant or tax adviser, who presents them to the statement.

Target
ensure a better service to taxpayers through: the ability to declare the income 7g/7g, 24h/24h; l’impiego di moduli “intelligenti” con funzioni di convalida, che riducono gli errori; la riduzione dell’onere amministrativo. Informatizzare completamente la gestione delle dichiarazioni dei redditi di impresa migliorando anche le procedure interne del Servizio pubblico federale delle finanze.







9. Centro di gestione per le microimprese (Francia)



Descrizione

Struttura associativa, abilitata dall’amministrazione fiscale, che offre alle piccole imprese uno strumento di gestione comprendente la formazione (gestione aziendale, normativa fiscale e sociale, dati economici) e prepara per loro un’analisi della situazione economica e finanziaria dell’impresa (in base ai parametri del suo settore di attività). L’adesione al sistema consente alle imprese di beneficiare di vantaggi fiscali.



Obiettivi

Assicurare la continuità e lo sviluppo delle imprese tramite la struttura associativa. Migliorare la conoscenza della situazione economica delle piccole imprese.









10. Sistema elettronico di dichiarazione fiscale (Lituania)



Descrizione

Il sistema elettronico di dichiarazione fiscale è stato introdotto nel 2001, ma richiedeva ancora la presentazione di una copia supplementare su supporto cartaceo all’amministrazione fiscale. Nel marzo 2006 l’obbligo di presentare la dichiarazione su supporto cartaceo, pur avendola effettuata anche per via elettronica, è stato abolito. Le imprese possono così presentare le loro dichiarazioni soltanto in formato elettronico.



Obiettivi

Semplificare la procedura di dichiarazione fiscale.



Altre "buone pratiche":





1. Kinder Business Week (Austria)



Descrizione

With financial support from the Federal Ministry of Economics and Labour and the Austrian Chamber of Commerce in 2006 was organized the first "Kinder Business Week (week of entrepreneurship for teenagers), which took place during holidays summer. 50 entrepreneurs from various sectors of the economy have made known their professional experience, in the context of lectures and workshops, children between 8 and 13 years. The lessons consisted of presentations based on artwork and interactive elements. The boys could be accompanied by parents, but they had to stay behind the scenes. The purpose of the workshop was to develop ideas together, always putting the emphasis on work interattivo con i ragazzi. L’evento si è svolto nella sede della Camera di commercio austriaca.



Obiettivi

Considerare l’attività dell’imprenditore una concreta possibilità di carriera. Far conoscere ai giovanissimi esempi di riuscita imprenditoriale. Mostrare che l’attività imprenditoriale è responsabile, creativa e gratificante.









2. Flying Start (avvio di nuove imprese) (UK)



Descrizione

Flying Start Online è una comunità web aperta che consente a studenti e laureati di accedere a consulenti, specialized expertise and resources to create their own businesses. A representative appointed in each UK university serves as a central contact point for business activities and personal guidance for students and graduates. In addition, seminars (rally) a day organized in all regions of the country can address practical issues and all aspects of starting a business. Finally, programs are offered 12 months (Business Readiness) for general contractors, creative industries and social enterprises. It 'was just launched a new program for health and social undertakings. During the 12 months is provided advisory services on-line, combined with periodic follow-up sessions organized on a quarterly basis. For more information, go to page: www.flyingstart-ncge.com .

Target
encourage an increasing number of graduates and university students to start a business or work for themselves.



3. 1,2,3, GO (Luxembourg)

Description
"1,2,3, GO is an interregional competition of business plans. In the framework of an interregional network of 280 trainers offer free advice to young innovative entrepreneurs to help them to develop a business plan.
Every young entrepreneur who has an innovative idea and setting up your business in the "Greater Region" (French-speaking Belgium, Luxembourg, Lorraine and Saarland Trier) can register on the website of "1,2,3, GO." Admission to the competition is decided by a committee of three persons, one of which comes from a region other than the project. The best business plans will receive a prize which can range from 1 000 to 10 000 €.

Target
enable entrepreneurs more innovative develop effective business plans, with the support of our multilingual network of professional trainers
.

4. Emprendemos Juntos (We are all entrepreneurs) (Spain)

Description
English autonomous communities (regional governments) celebrate in May, each in its own territory, the "Day of the entrepreneur," which ends with a meeting organized by the English Directorate General for SMEs, with all those who made this initiative possible Emprendemos Juntos.


Objectives To promote entrepreneurship and strengthen the social entrepreneurs.
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5. Administrative Services simplified and user-focused (Bulgaria)

Description
To facilitate the provision of administrative services to businesses and citizens, was made the order "General rules for organizing the provision of administrative services ". The decree specifies, among others, the following principles must be respected:
1. equal access to services and information;
2. multiplicity of access channels;
3. coordination and interaction with all stakeholders involved in improving the provision of administrative services;
4. quality services provided.
is also mandatory that the principle of "one stop shop" means any administration should provide users with all necessary documents, including those issued by other administrations.


Objectives To improve and make more effective delivery of services amministrativi.B

6. "Österreich-service" - one-stop shop for administrative formalities of the companies operating in Austria craft of Upper Bavaria (Germany)

Description
one-stop service for businesses registered at the Chamber of Commerce and Industry: information, advice and individual assistance and support in making applications to EU certificates of recognition of qualifications and professional experience.
craft businesses are assisted by a single office, both for the initial consultation, and for particular issues in commercial law, as well as requests for approval or EEA major formalities to be completed in Austria (labor law and tax). The certificate
EU needed to prove the qualifications and experience professional advice is issued directly by the foreign trade and is no longer necessary to send the application to register craft businesses. The Austrian Ministry of Economy provides free business forms.

Target
Facilitating cross-border supply of services in the market and help companies comply with various rules to be observed in the single market. Combine the services of advice and information with applications for EU clearance in a one-stop shop for companies operating in Austria Upper Bavaria.



7. Create a public fund of funds, venture capital (Lithuania)

Description
The LGA serves as a "fund of funds" investing in three venture capital funds set up more than 14.5 million euro, of which 75% comes from EU structural funds and the remaining 25% by national public funding. In addition there are another 15 million euro of private funding. All funds in which the LGA invests are subject to review by a committee for investment, which brings together representatives of public and private sectors. The public sector creates the environment for investment and laying down the rules, while the private sector decide on the companies to which they allocate investment. The State is therefore not directly involved in the actual investment market.


Objectives
funding with venture capital start-up is almost nonexistent in Latvia, as the present 7:00 to 8:00 funds focus on big expansion projects that require investments exceeding EUR 1 million. Beyond the difficulty of access to finance for SMEs, there is also a certain lack of experience by these companies in attracting the necessary funding, in general, and venture capital in particular. To resolve the situation, the Ministry of Economy of the Republic of Latvia has developed a system of state aid for risk capital managed dall'LGA,
subsidized by the state agency that serves not only to "fund of funds under the aid scheme for venture capital, but also as a guarantor for loans to SMEs in Latvia.



8. British Fund for High Technology (UK)

Description
The UK High Technology Fund is a fund of funds "that instead of investing directly in high-tech companies investing in venture capital operating company in high technology.

Target
The UK High Technology Fund was established as a "fund of funds" to encourage institutions to invest in venture capital company specializing in the early stages of high-tech companies and increase the amount of funds available to invest in technology companies.


9. Innovation Management (Hungary)

Description
On the basis of a standard procedure, the Innovation Centre collects the creative ideas of small businesses, universities and research institutes.
After making sure that they do not violate intellectual property rights and having assessed the potential on the international market, the center selects projects to receive support to hoc per la loro fase specifica di sviluppo (trasferimento di tecnologia, sostegno alla gestione, avvio di nuove imprese, intermediazione con gli investitori, coordinamento del finanziamento dei progetti). Le attività si fondano sull’esperienza acquisita con le buone pratiche statunitensi ed europee. Inizialmente le attività erano gestite dal consorzio INNOCHIC, istituito nel 2003. Per espandere le attività è stata fondata nel 2006 la società per azioni

ValDeal ZRt. In principio le attività erano concentrate nella regione centrale dell’Ungheria, mentre ora sono estese a tutto il paese.

Il programma è stato finanziato in gran parte da apporti di capitale privato, con un sostegno pubblico del 5-10% dei total costs.

Target
Develop Hungarian products that can be marketed around the world make better use of innovative ideas and
search results.



10. Microfinance Fund Germany (Germany)


Description This project, still in its pilot phase, consists of a guarantee fund, after payment of a contribution, assume the entire risk of default by banks that provide microcredit. The fund is fed by two development banks (GLS and KfW, the latter consists of public funds) e da due ministeri (Affari economici e tecnologia, Lavoro e affari sociali). Per beneficiare della copertura del fondo, le banche devono collaborare con un’istituzione di microfinanza regionale (ad esempio, un incubatore d’imprese) accreditata dall’ente nazionale competente, il DMI, un’associazione rappresentante gli interessi di 54 istituzioni di microfinanza.

L’istituzione di microfinanza ha il compito di fornire consulenza e una valutazione dell’impresa; se giudica il modello commerciale dell’impresa valido, raccomanda alla banca la concessione di un prestito. Dato che il fondo di microfinanza garantisce il prestito al 100%, la banca segue di solito la raccomandazione. L’istituzione di microfinanza manages on behalf of the bank's relations with the debtor company after the expiry of the loan contract, including any defaults. Thus, banks are freed from many of the administrative costs associated with the loan. For the service received, the bank pays the fund microfinance input on interest earned. For its part, the microfinance institution meets the bottom of the first 20% of any default on the loan
it recommended.

Target
help new businesses to get small loans. Expand the current availability of microloans.