Toutefois, pour maintenir le profit, il faut le réguler. En revanche, on peut tenter un regroupement des Tenute par rapport à cette moyenne. Alors que le premier groupe vend seulement du maïs, du chanvre, du riz ou de la viande, le second groupe produit surtout du fromage et du vin de qualité parce que, prise de poids apres arret boulimie qui importe vraiment, pour faire du profit, est le coût de la bonification.
Les comptes des dépenses opposent les dépenses extraordinaires payées uniquement par le patronat et les dépenses ordinaires de quote-part patronale et de quote-part paysanne.
Le point de départ, incontournable, est la rénovation foncière en régie directe. La conversion achevée, on institutionnalise un long parcours. Puis, dès que le métayer accumule régulièrement des avoirs, une augmentation du train de culture et du cheptel à rente lui est imposée.
Quand dans un fonds, on peut transformer la prairie naturelle en parcelle cultivée alternant culture luzernière et céréales, une location est alors proposée au métayer.
Vincenzi e Nipoti Edit. Pyke, G. Becattini and W. Revue dédiée à l'histoire de la comptabilité, toutes périodes confondues. Comptabilités Revue d'histoire des comptabilités. Sommaire - Document suivant. Maux et mots. Marie-Lucie Rossi. Résumés Français English Italiano Español. Plan 1. Mesurer le profit. Rechercher des coûts de production. Normaliser le compte de culture.
Tendre vers la collaboration sociale. Dispone la intervención obligatoria y previa de la Comisión en todo proyecto de modificación de regímenes que, directa o indirectamente y cualquiera sea su concepto, afecte las remuneraciones, en dinero o en especie, del personal de los organismos del Estado Nacional que tenga una incidencia económico-financiera sobre el presupuesto o costo de los servicios de los mismos.
Argentina - Wages - Miscellaneous circular, directive, legal notice, instruction, etc. Fija los valores del adicional por título secundario y título terciario. La citada resolución aprueba el régimen de compensaciones aplicable a todos los funcionarios del Poder Judicial de la Nación que revistan en una categoría igual o superior a la de Secretario de Juzgado y que deban subrogar un cargo de funcionario de igual o superior jerarquía por disposición de la ley, los reglamentos o decisión administrativa de la autoridad de superintendencia.
Establece las condiciones para acceder a la compensación, su porcentual sobre la remuneración del cargo desempañado y la forma de calcularlo. Argentina - Wages - Law, Act. Adoption : ARGM Adoption : ARGL Adoption : ARGR En los efectos de la apertura se dispone el pronto pago de los créditos laborales, para lo cual no es necesaria la verificación del crédito en el concurso ni sentencia en juicio laboral previo. La apertura del concurso deja sin efecto los convenios colectivos vigentes por el plazo de tres años.
Regula los efectos de la quiebra sobre el contrato de trabajo. Los créditos por remuneraciones debidas por seis meses así como de otras proveniencias antigüedad, falta de preaviso, etc. Ambito de aplicación. Se autoriza prever aumentos salariales en función del aumento de la productividad. Dicho salario se utiliza como base para las indeminizaciones por antigüedad y accidentes de trabajo. Dispone que se incluya al personal docente dependiente de la Direción Nacional de Educación Agropecuaria en los beneficios establecidos en los caps.
Establece que las remuneraciones devengadas por los trabajadores en cada período mensual, así como cada cuota del sueldo anual complementario son inembargables hasta una suma equivalente al importe mensual del Salario Mínimo Vital fijado de conformidad con lo dispuesto en los artículos y siguientes del Régimen de Contrato de Trabajo. Los recursos del Fondo se destinan al adelanto a los trabajadores de importes que el empleador se encuentra imposibilitado de pagar, correspondientes a créditos laborales por hasta cuatro meses de salarios, a la cuota semestral del sueldo anual complementario, a asignaciones familiares, a indemnizaciones por extinción del contrato laboral, etc.
Quedan excluidos de sus disposiciones los trabajadores domésticos y del régimen agrario. Decreto por el que se incrementan las remuneraciones para trabajadores en relación de dependencia. Reglamenta los arts. Ley por la que se modifica la ley sobre tutela de pagos laborales. Ley por la que se dictan las normas referentes a la tutela del pago del salario. Armenia - Wages - Law, Act. Law No. Makes wording changes in Article 2 Scope of effect of this lawAppendix 1 Coefficients of calculation of official rates of persons holding discretionary, civil, political positions who are high officialsAppendix 2 Coefficients of calculation of official rates of persons holding lower discretionary and civil positions, servants of Special Investigation Service, persons holding positions in public institutions implementing projects within the state executive bodies.
Chapter I: General provisions Chapter II: Basic wage and the construction of the wage of persons holding public positions Chapter III: Remuneration of persons holding political, discretionary and civil positions Chapter IV: Remuneration of servants of Special Investigative Service, Investigative Committee, persons holding military positions, servants of penitentiary and emergency services Chapter V: Remuneration of diplomats Chapter VI: Remuneration of other public servants Chapter VII: Financial support and other social guarantees Chapter VIII: Procedure of remuneration and sources of financing Chapter IX: Remuneration of employees of public institutions implementing programmes in the structure of republican executive bodies Chapter X: Solution of disputes and the responsibility Chapter XI: Final and transitional provisions Appendices 1, 2, 3, 4, 5, 6, 7, 8, 9 on the coefficients of wage calculation for persons holding public positions.
Amends article 1 of the previous Law introducing minor changes in the calculation of the minimum wage. Armenia - Wages - Regulation, Decree, Ordinance. Governmental decision No. N determining wage rates for for penitentiary system servants. Law to amend the Law on Minimum Monthly Wages. Law to amend the previous Law on Minimum Monthly Wages.
Defines the criteria for determination of a living wage and the minimum goods necessary for subsistence. These shall serve as a basis for determination for different types of pensions and wages.
Wage Determination Law Text No. Australia - Wages - Regulation, Decree, Ordinance. National Minimum Wage Order Prescirbes types of deducations from wages for the purposes of section 7 3 and section 8 3 b of the Victorian Workers' Wages Protection Act Meilleur resultat regime - Wages - Law, Act.
Workplace Regulations Amendment Regulations No. Adoption : AUSR Amends Workplace Regulations with regard to wage criteria, including junior rates of pay.
Remuneration Tribunal Act A Establishes the Remuneration Tribunal. Its functions are to inquire into and determine the remuneration, allowances and other entitlements to be granted to persons holding either a full-time or part-time public office.
Adds a new paragraph i to regulation 5 relating to prescribed offices and appointments for the purposes of paragraph 3 4 v of the Remuneration Tribunal Act Made under the Remuneration Tribunal Act Pay-roll Tax Amendment Act No.
This Act amends provisions of the Payroll Tax Act concerning deduction of payroll taxes, registration, and interpretation. These Regulations made under the Long Service Leave Commonwealth Employees Act amend the Long Service Leave Commonwealth Employees Regulations by providing that the words "sections 20 and 21" be substituted for the words "section 20" and by inserting a new regulation 4DC after regulation 4DB prescribing that certain payments are not to be included in salary for the purposes of the Act.
Remuneration and Allowances Act No.
Amends the Industrial Relations Act and provides for remuneration and allowances in respect of the judicial, elective and other senior public offices listed in the Schedules. Remuneration and Allowances Amendment Act Amends the Remuneration and Allowances Act in respect of determinations of the Remuneration Tribunal. Remuneration Act, No. Establishes a tribunal to determine the remuneration payable to members of the judiciary and certain other officers.
The Remuneration Act, was repealed by Act No. Education Work Experience Act Adoption : AUSL This Act amends the Education Act with respect, inter alia, to work experience with Commonwealth instrumentalities and payments to pupils on work experience.
Superannuation Salary Regulations Amendment Relate to matters in which certain allowances are to be treated as salary and to rules governing circumstances where part of salary or wages are not to be treated as salary for purposes of the Superannuation Act Makes certain reforms in relation to certain government business enterprises and authorities and amends, inter alia, s.
Amendments to Regulations bearing the same title in respect of, inter alia, certain medical records, displacement allowances and property allowances payable to employees, allowances payable on the death of employees in certain circumstances, payment of a special accommodation allowance to employees, the requirement that teachers who have contracted a communicable disease absent themselves from duty, leave for jury service, and removal of the right of certain employees to be granted payment in lieu of annual leave for recreation.
Emergency Services Amendment Regulations Amendments in respect of average weekly earnings and compensation payable to a person working in counter-disaster operations or training. Statistical Returns Act Amendment Act Amends s. Retirement Benefits Amendment Act Specifically, there are changes, inter alia, in the definitions of "allowances' and "salary", and in the scope and nature of contributions. Part VIa of the Act contains special provisions in relation to police officers. Superannuation Salary Regulations Amendment.
Statutory Rules No. Circumstances where part of salary or wages is not to be treated as salary for purposes of the Superannuation Actamong other matters. Intellectually Disabled Persons' Services Act Reforms the law relating to services for intellectually disabled persons to promote their maximum physical and social integration through participation in the life of the local community.
Requires informing persons admitted to any residential institution or programme of their legal rights. Medical practitionners appointed or employed have their conditions of employment and remuneration set by the Public Services Board and are subject to disciplinary standards set forth in Schedule 4 appended to the present Act.
Nurses Amendment Act Amendments to the Nurses Actin matters pertaining to discipline, limitations and restrictions on practice, remuneration, travel allowances, etc.
Industrial Arbitration Further Amendment Act An Act to amend the Industrial Arbitration Act with respect to the time for recovery of certain wages and other money and the protection of certain elected representatives; to increase penalties for breaches of that Act; to repeal the Masters and Servants Act ; and for other purposes.
Labour and Industry Amendment Act Salaries and Allowances Act No. An Act to establish a Tribunal to determine or report upon the remuneration to be paid or provided to the Governor and to holders of ministerial, parliamentary, judicial and certain other public offices, to determine certain matters relating to the superannuation of members of Parliament, to repeal the Parliamentary Salaries and Allowances Actto authorise the making of arrangements for the payment of certain travelling expenses, and for incidental and other purposes.
Conciliation and Arbitration Act Amends ss. Wages Attachment Act Amendment Act An Act to amend the Wages Attachment Act in certain particulars. Remuneration Tribunal Act No. Makes provision for establishment of tribunal in relation to remuneration, allowances and recreation leave entitlements, of holders of certain public and other offices.
Also provides for some related matters.
Wages Boards Act Amends numerous sections and repeals ss. Worker's Liens Act No. Regulates workers liens and charges with respect to work done for a contractor or sub-contractor. Austria - Wages - Regulation, Decree, Ordinance.
The regulation gives the amount of hourly rate available for inmates performing various types of work. Repeals the Regulation on prisoners wages of Austria - Wages - Law, Act. Article 1 includes amendments to the Salaries Act provisions governing salaries and their payments, advance date determination. Article 2 amends the Contract Agents Act. PART 1. General provisions PART 2. Labour legal claims and measures for their protection: Section 1 Labour legal claims Section 2 Liability rules Section 3 Authorities Section 4 Formal obligations for cross-border employment Section 5 Penal provisions, prohibition of service, and evidence of administrative procedures PART 3.
Final provisions. Adoption : AUTL Amends numerous Acts relating to bankruptcy of enterprises. Also makes minor amendments to the three other named Acts BGBl. Existence minimum ordinance Text No. Adoption : AUTR Ordinance of the Ministry of Justice concerning minimum income levels.
Text No. Sets forth the minimum wage level for employee's whose wages are deducted in order to pay off debts. Calculations are based on the employee's average wage and net income. Federal Act to amend the Acts regarding wages, conditions of employment and retirements. Inter alia, provides for employees' release from work to pursue training 30 working days annuallygoverns calculation of time worked and sets forth wage and allowance rates. The Labour Resources Temporary Contracting Act is designed to protect workers who are engaged by one party but made available to perform work for a third party ss.
The employer's responsibilities, especially regarding social security, are not affected by a contracting arrangement s. An agreement between the party engaging the worker and the contracted worker which seeks to evade legal obligations is prohibited s. The contracting of workers to a firm in which there is a strike or a lock-out is also banned s.
Division III of the Act lays down rules governing the protection of wages, minimum notice prior to dismissal, etc. The contracting of workers from abroad to Austria is permitted only when such engagement meets the criteria set forth in the Act s. The new Act contains administrative and penalty provisions as well. New ss. Federal Act of 25 February governing the conditions of service for secondary education teachers, employers in academia and employees in institutions of learning, universities and academies, under the Civil Service Actthe Salary Actthe Contract Service Act and the Act on representation of federal staff.
The amount of severance pay ranges from two months' wages for a worker who has completed weeks of caries clasificacion to twelve months' wages for a worker having worked over weeks s. The Act also amends sections dealing with administration of the Leave and Severance Pay Fund and its financing and makes miscellaneous conforming amendments.
A new subsection 3 is added to s. The Insolvency Wage Guarantee Act is amended to provide, inter alia, that employers are to pay a supplement; when it has been paid, no claim to severance pay can be made in case of insolvency amendment of s.
Z5 to s. With the exceptions detailed in Part V of this Act, the amendments entered into force 1 Oct. In a measure to be phased in bytime spent in full-time education will no longer count towards entitlement to a pension. In addition, the period on which average wages are based for purposes of calculating a pension will be extended from 10 to 15 years, also on a phased-in basis until Where a person receives two pensions, a portion of the second pension which exceeds a certain amount will be withheld.
The Act also provides for pension insurance for time spent caring for a handicapped child and introduces new provisions regarding employment injuries involving a person who is over the age of This Order sets forth the responsibilities of the Central Conciliation Office and contains procedural guidelines for minimum wage-fixing, payments to apprentices and conciliation proceedings in collective disputes. Henceforth, the benefit will be calculated on the basis of average earnings for the six months immediately preceding unemployment, instead of on the last monthly salary.
The amendments set forth new rates for wages and other payments, and refer to conditions of Austrian citizenship and minimum age in relation to the application of certain sections. Various dates of entry into force are contained in s. Loi fédérale modifiant la loi de sur les traitements quarante-deuxième modification de la loi sur les traitementsla loi de sur les pensions, la loi sur les allocations au titre de gains accessoires, ainsi que la loi sur les pensions des fonctionnaires du théâtre national.
Texte No. Loi fédérale modifiant la loi [no de : SL - Aut. Austria - Wages - Case law. Workers' Severance Pay Act. Provides for severance pay in the event that an employment contract is terminated by the employer; this claim is not renouncable under any collective agreement.
The Act applies to all civil law employment contracts. Consolidated text. In the event of an employer's bankruptcy, an employee's wages shall be paid from a special fund. Section 1. General provisions Section 2. General administrative services Section 3.
Candidate judges, judges and prosecutors Section 4. University teachers Section 5. Teachers Section 6. Education and professional inspectors Section 7. Executive service Section 8. Military service Section 9. Officials of Posts and Telecommunications Section Nursing and hospital service Section Transitional provisions Section Provides for the protection of wages in the case of employee debts. Defines amount of income which may be deducted in order to leave a sufficient amount to cover an employee's cost of living.
Azerbaijan - Wages - Regulation, Decree, Ordinance. Presidential Decree No. In accordance with article payment for work in particular situations of Labor Code, establishes the minimal size of allowances for workers employed in dangerous and hazardous jobs or workplaces.
Takes into account the results of attestation of occupations in companies, institutions and organizations, also enlists professions and official posts of works with difficult and harmful conditions. Bahamas - Wages - Law, Act. Minimum Wages Act, No. Makes provision for minimum wages.
ADMINISTRATIVO/A PERSONAL REGIMEN AGRÍCOLA
Mimimum wages are set as follows: for employment by the week: dollars per week; for employment by the day: 30 dollars per day; for employment by the hour: four dollars per hour. Also provides for enforcement of minimum wages, computation of wages, premiums, records and notices, penalty for false records and information, liability of agent and special defence to employers, and work inspection.
Bahrain - Wages - Regulation, Decree, Ordinance. Ministerial Order No. Employees who assume the duties of education, rehabilitation or caring for disabled persons in government schools affiliated to the Ministry of Education and Rehabilitation Centers that belongs to the Ministry of Social Development are entitled to a monthly salary increment as follows: BD to employees in the category of educational employment.
The Civil Service Bureau shall determine the positions whose occupants deserve defrayal of the aforesaid increment. Bahrain - Wages - Law, Act. This law raises the monthly minimum wage of the civil and military servants to BD Section 7 2 of Law No. Order No. Adoption : BHRR An Order of the Council of Ministers to increase from ten to 15 the number of steps in each of the ten grades of the teachers' salary scale. An Order of the Council of Ministers to increase from ten to 15 the number of steps in each of the ten grades of the salary scales of employees in the standard and higher categories.
Regimen unificado de licencias
Bangladesh - Wages - Regulation, Decree, Ordinance. Adoption : BGDR Bangladesh - Wages - Law, Act. Payment of Wages Amendment Act Adoption : BGDL Companies Profits Workers Participation Rules, An Act to provide for the implementation of certain recommendations of the Industrial Workers' Wages Commission.
Acting President's Order No. Adoption : PAKR Makes provision for minimum wages for unskilled workers employed in certain commercial and industrial establishments and in tea gardens.
Applies to the whole of East Pakistan. The East Pakistan E. Minimum Wages Rules, These Rules provide for a Board and a committee, terms of office of the members of the Board, their allowances, experts and advisers, powers of the Board to collect information, appointment of committees, staff, procedures for determining wage rates of wages, form of registers and records, appointment power and functions of Inspectors and the penalty for contraventions of this Rule.
Bengal Payment of Wages Procedure Rules, Payment of Wages Rules, Payment of Wages Act, No. Provides for timely payment of wages for persons employed in industrial establishments, including wharfs, docks, mines, plantations, and transportation enterprises. Barbados - Wages - Regulation, Decree, Ordinance.
The Civil Establishment General Order Adoption : BRBR Sets forth a system for determining remuneration levels, inter alia, with details in Schedules attached. Revokes the Civil Establishment General Order Barbados - Wages - Law, Act. Wages Council Amendment Act. Amends the Wages Council Act, Section 2 by insering the definition "'Chief Labour Officer' includes any person authorised in writing by the Chief Labour Officer to act on his behalf.
The Wages Council Notices No.
Provides for regulations on the publication of notices of wages council meetings. Revokes the Wages Council Notices Regulations, Made under the Wages Council Act, Makes explicit the conditions under which a person appointed as a member of a wages council may hold office.
Establishes the conditions and procedures under which a member of a wages council may be removed from office. Sets the procedures for a member of a wages council wishing to resign.
Sets procedures regarding meetings of commissions of inquiry. Establishes regulations concerning inter alia quorum, voting and notices of meetings.
Legislates that all notices of a commission of inquiry shall be published in the Official Gazette. Sets regulations on the procedures of wages council meetings including regulations on quorum, voting and notices of meetings. Made udner the Wages Council Act, Wages Council Act Ch.
Provides for the establishment of Wages Councils. Furnishes the Minister responsible for Labour with the power to establish wages councils. Makes explicit the procedures on the applications for wages council orders, references to a commission of enquiry, the making of a wages council order, and the variation and revocation of a wages council order.
Establishes regulations on the constitution, officers and proceedings of wages councils and of commissions of enquiry. Makes explicit procedures on the effect and enforcement of wages regulation orders as well as the computation of remuneration. Makes it an offence to give false information or to disclose information given before a wages council and sets the penalties for such offences.
Includes miscellaneous regulations and regulations on expenses. The Protection of Wages Act Cap. Provides for the protection of workers wages including the way in which they are to be paid, workers' right to recover wages, deductions and fines and remuneration other than wages.
It also provides for penalties in case of violation of the Act. Belarus - Wages - Regulation, Decree, Ordinance. Decree of Ministers Council No.