Excel is a software that allows users to create tables to store and analyze data through functions, formulas, and charts. It uses a spreadsheet format with cells arranged in rows and columns where data and formulas can be entered. Excel tables automatically calculate totals and can be printed or used to create graphs, visualizing trends in the data.
Excel is a software that allows users to create tables to store and analyze data through functions, formulas, and charts. It uses a grid of rows and columns called a spreadsheet where each intersection is a cell that can contain text, numbers, or formulas. Excel tables organize related data independently and graphs provide visual representations of worksheet data to more easily see patterns and trends in the information.
Digital elements discusses several topics related to technology and the internet. It first discusses digital divide and how some countries have limited internet access. It then discusses how communication has changed with technologies like mobile phones, social media, and email allowing people worldwide to connect. It also discusses digital literacy and the importance of safely using the internet. Security, safety, etiquette, rights, responsibilities, laws, health, and commerce related to technology are also briefly covered.
The document provides guidance on conducting effective patient segmentation studies to support pharmaceutical marketing strategies. It emphasizes that segmentation should be tailored to specific brand objectives and test potential solutions to ensure actionability. Guidelines are provided on preparing for the study through discovery, team involvement, and defining the sampling frame. The importance of establishing a framework that considers implementation and testing potential tactics is highlighted.
The Agape Association is a Christian non-profit in Peru working to unite and empower families in Huaycán through various community projects. It provides training in emotional health, family planning, resource management, and small business skills. It also offers microloans, craft workshops, and support for families in crisis to help reduce poverty and violence in the area. Testimonials from community members describe how participation in Agape's programs helped them improve their living situations and incomes through skills training and small business support.
The document discusses how companies can build knowledge within their business to improve financial and operational success. It emphasizes the importance of linkage analysis, which is a knowledge management system that allows market research departments to provide better support for decision-making. Linkage analysis helps companies avoid wrong recommendations by analyzing all factors known to impact business goals. It also helps focus recommendations on initiatives that enhance the bottom line through a cost-benefit analysis of impacts. Regularly tracking market changes and initiative progress further supports making decisions that strategically advance business performance.
You are asked to do more and better with less and fewer. Is it even possible? It’s no small feat juggling budget, facility, and learning needs. At Interior Concepts, we focus our business on helping you invest your resources wisely and with an eye to the future. This is why we custom-fit our educational furniture according to your space and application requirements, and gave our Chase™ Wire Management System the largest cabling capacity possible and made it the easiest to use. It’s why we manufacture furniture solutions that withstand years of daily use and reconfigure easily. And it’s why we provide free space planning, on-site installation, flexible lead times, and 99.5% on-time delivery. Interior Concepts. Solutions that fit.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
Excel is a software that allows users to create tables to store and analyze data through functions, formulas, and charts. It uses a spreadsheet format with cells arranged in rows and columns where data and formulas can be entered. Excel tables automatically calculate totals and can be printed or used to create graphs, visualizing trends in the data.
Excel is a software that allows users to create tables to store and analyze data through functions, formulas, and charts. It uses a grid of rows and columns called a spreadsheet where each intersection is a cell that can contain text, numbers, or formulas. Excel tables organize related data independently and graphs provide visual representations of worksheet data to more easily see patterns and trends in the information.
Digital elements discusses several topics related to technology and the internet. It first discusses digital divide and how some countries have limited internet access. It then discusses how communication has changed with technologies like mobile phones, social media, and email allowing people worldwide to connect. It also discusses digital literacy and the importance of safely using the internet. Security, safety, etiquette, rights, responsibilities, laws, health, and commerce related to technology are also briefly covered.
The document provides guidance on conducting effective patient segmentation studies to support pharmaceutical marketing strategies. It emphasizes that segmentation should be tailored to specific brand objectives and test potential solutions to ensure actionability. Guidelines are provided on preparing for the study through discovery, team involvement, and defining the sampling frame. The importance of establishing a framework that considers implementation and testing potential tactics is highlighted.
The Agape Association is a Christian non-profit in Peru working to unite and empower families in Huaycán through various community projects. It provides training in emotional health, family planning, resource management, and small business skills. It also offers microloans, craft workshops, and support for families in crisis to help reduce poverty and violence in the area. Testimonials from community members describe how participation in Agape's programs helped them improve their living situations and incomes through skills training and small business support.
The document discusses how companies can build knowledge within their business to improve financial and operational success. It emphasizes the importance of linkage analysis, which is a knowledge management system that allows market research departments to provide better support for decision-making. Linkage analysis helps companies avoid wrong recommendations by analyzing all factors known to impact business goals. It also helps focus recommendations on initiatives that enhance the bottom line through a cost-benefit analysis of impacts. Regularly tracking market changes and initiative progress further supports making decisions that strategically advance business performance.
You are asked to do more and better with less and fewer. Is it even possible? It’s no small feat juggling budget, facility, and learning needs. At Interior Concepts, we focus our business on helping you invest your resources wisely and with an eye to the future. This is why we custom-fit our educational furniture according to your space and application requirements, and gave our Chase™ Wire Management System the largest cabling capacity possible and made it the easiest to use. It’s why we manufacture furniture solutions that withstand years of daily use and reconfigure easily. And it’s why we provide free space planning, on-site installation, flexible lead times, and 99.5% on-time delivery. Interior Concepts. Solutions that fit.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
Creative operations teams expect increased AI use in 2024. Currently, over half of tasks are not AI-enabled, but this is expected to decrease in the coming year. ChatGPT is the most popular AI tool currently. Business leaders are more actively exploring AI benefits than individual contributors. Most respondents do not believe AI will impact workforce size in 2024. However, some inhibitions still exist around AI accuracy and lack of understanding. Creatives primarily want to use AI to save time on mundane tasks and boost productivity.
Organizational culture includes values, norms, systems, symbols, language, assumptions, beliefs, and habits that influence employee behaviors and how people interpret those behaviors. It is important because culture can help or hinder a company's success. Some key aspects of Netflix's culture that help it achieve results include hiring smartly so every position has stars, focusing on attitude over just aptitude, and having a strict policy against peacocks, whiners, and jerks.
PEPSICO Presentation to CAGNY Conference Feb 2024Neil Kimberley
PepsiCo provided a safe harbor statement noting that any forward-looking statements are based on currently available information and are subject to risks and uncertainties. It also provided information on non-GAAP measures and directing readers to its website for disclosure and reconciliation. The document then discussed PepsiCo's business overview, including that it is a global beverage and convenient food company with iconic brands, $91 billion in net revenue in 2023, and nearly $14 billion in core operating profit. It operates through a divisional structure with a focus on local consumers.
Content Methodology: A Best Practices Report (Webinar)contently
This document provides an overview of content methodology best practices. It defines content methodology as establishing objectives, KPIs, and a culture of continuous learning and iteration. An effective methodology focuses on connecting with audiences, creating optimal content, and optimizing processes. It also discusses why a methodology is needed due to the competitive landscape, proliferation of channels, and opportunities for improvement. Components of an effective methodology include defining objectives and KPIs, audience analysis, identifying opportunities, and evaluating resources. The document concludes with recommendations around creating a content plan, testing and optimizing content over 90 days.
How to Prepare For a Successful Job Search for 2024Albert Qian
The document provides guidance on preparing a job search for 2024. It discusses the state of the job market, focusing on growth in AI and healthcare but also continued layoffs. It recommends figuring out what you want to do by researching interests and skills, then conducting informational interviews. The job search should involve building a personal brand on LinkedIn, actively applying to jobs, tailoring resumes and interviews, maintaining job hunting as a habit, and continuing self-improvement. Once hired, the document advises setting new goals and keeping skills and networking active in case of future opportunities.
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
The document provides career advice for getting into the tech field, including:
- Doing projects and internships in college to build a portfolio.
- Learning about different roles and technologies through industry research.
- Contributing to open source projects to build experience and network.
- Developing a personal brand through a website and social media presence.
- Networking through events, communities, and finding a mentor.
- Practicing interviews through mock interviews and whiteboarding coding questions.
Google's Just Not That Into You: Understanding Core Updates & Search IntentLily Ray
1. Core updates from Google periodically change how its algorithms assess and rank websites and pages. This can impact rankings through shifts in user intent, site quality issues being caught up to, world events influencing queries, and overhauls to search like the E-A-T framework.
2. There are many possible user intents beyond just transactional, navigational and informational. Identifying intent shifts is important during core updates. Sites may need to optimize for new intents through different content types and sections.
3. Responding effectively to core updates requires analyzing "before and after" data to understand changes, identifying new intents or page types, and ensuring content matches appropriate intents across video, images, knowledge graphs and more.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
Creative operations teams expect increased AI use in 2024. Currently, over half of tasks are not AI-enabled, but this is expected to decrease in the coming year. ChatGPT is the most popular AI tool currently. Business leaders are more actively exploring AI benefits than individual contributors. Most respondents do not believe AI will impact workforce size in 2024. However, some inhibitions still exist around AI accuracy and lack of understanding. Creatives primarily want to use AI to save time on mundane tasks and boost productivity.
Organizational culture includes values, norms, systems, symbols, language, assumptions, beliefs, and habits that influence employee behaviors and how people interpret those behaviors. It is important because culture can help or hinder a company's success. Some key aspects of Netflix's culture that help it achieve results include hiring smartly so every position has stars, focusing on attitude over just aptitude, and having a strict policy against peacocks, whiners, and jerks.
PEPSICO Presentation to CAGNY Conference Feb 2024Neil Kimberley
PepsiCo provided a safe harbor statement noting that any forward-looking statements are based on currently available information and are subject to risks and uncertainties. It also provided information on non-GAAP measures and directing readers to its website for disclosure and reconciliation. The document then discussed PepsiCo's business overview, including that it is a global beverage and convenient food company with iconic brands, $91 billion in net revenue in 2023, and nearly $14 billion in core operating profit. It operates through a divisional structure with a focus on local consumers.
Content Methodology: A Best Practices Report (Webinar)contently
This document provides an overview of content methodology best practices. It defines content methodology as establishing objectives, KPIs, and a culture of continuous learning and iteration. An effective methodology focuses on connecting with audiences, creating optimal content, and optimizing processes. It also discusses why a methodology is needed due to the competitive landscape, proliferation of channels, and opportunities for improvement. Components of an effective methodology include defining objectives and KPIs, audience analysis, identifying opportunities, and evaluating resources. The document concludes with recommendations around creating a content plan, testing and optimizing content over 90 days.
How to Prepare For a Successful Job Search for 2024Albert Qian
The document provides guidance on preparing a job search for 2024. It discusses the state of the job market, focusing on growth in AI and healthcare but also continued layoffs. It recommends figuring out what you want to do by researching interests and skills, then conducting informational interviews. The job search should involve building a personal brand on LinkedIn, actively applying to jobs, tailoring resumes and interviews, maintaining job hunting as a habit, and continuing self-improvement. Once hired, the document advises setting new goals and keeping skills and networking active in case of future opportunities.
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
The document provides career advice for getting into the tech field, including:
- Doing projects and internships in college to build a portfolio.
- Learning about different roles and technologies through industry research.
- Contributing to open source projects to build experience and network.
- Developing a personal brand through a website and social media presence.
- Networking through events, communities, and finding a mentor.
- Practicing interviews through mock interviews and whiteboarding coding questions.
Google's Just Not That Into You: Understanding Core Updates & Search IntentLily Ray
1. Core updates from Google periodically change how its algorithms assess and rank websites and pages. This can impact rankings through shifts in user intent, site quality issues being caught up to, world events influencing queries, and overhauls to search like the E-A-T framework.
2. There are many possible user intents beyond just transactional, navigational and informational. Identifying intent shifts is important during core updates. Sites may need to optimize for new intents through different content types and sections.
3. Responding effectively to core updates requires analyzing "before and after" data to understand changes, identifying new intents or page types, and ensuring content matches appropriate intents across video, images, knowledge graphs and more.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
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Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
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* ChatGPT and OpenAI belong to OpenAI, L.L.C.
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...
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1. موضوع:مالیات بر ارزش افزوده
)درس:مالی عمومی)استاد علی بیکی
محقق:دانیال نوروزی
دانشگاه آزاد اسلمی واحد آزادشهر
مقدمه
2. ماليات از منابع مهم درآمد دولتها است. ثبات و تداوم وصول ماليات موجب ثبات
در برنامممممممممممممممممممممممممممه ريزي دولت براي ارائه خدمات مورد نياز كشور در
زمينه هاي گوناگون ميشود.
تغييمر و تحول در اقتصماد كشور و در نتيجمه تغييمر در نحوه توليمد و توزيمع ثروت و
درآممد، مسمتلزم بازنگري و تجديمد نظمر در انواع مالياتهما و نحوه وصمول آنهاسمت.
اجراي ماليات بر ارزش افزوده در بيممش از 021 كشور جهان نشان دهنده
مقبوليت و كارايي اين نظام در فراهم كردن يك منبع درآمد قابل اتكا و مطمئن
براي دولتهاسمت. اجراي ايمن ماليات بما نرخ ثابمت و يكسمان از يكسمو پيمش بينمي
ميزان درآممد دولت و در نتيجمه امكان برناممه ريزي بهتمر را فراهمم مينمايمد و از
س موي ديگ مر، دوره هاي كوتاه مدت وص مول آن، تداوم تأمي من تقدينگ مي خزان مه
م م م م م م
دولت را تضمين ميكند.
فصل اول : ضرورت اجراي مالیات بر ارزش افزوده
يكمي از منابمع اصملي درآممد دولتهما ماليات اسمت كمه تحمت عناويمن مختلف وصمول
ميشود. درآممد حاصمل از ماليات، بخمش قابمل ملحظمه اي از بودجمه دولتهما را
3. تشكيمل ميدهمد و دركشورهايمي كمه ماليات از نظام قانونمي و مردممي برخوردار
اسممممممت، بيممممممش از 06% بودجممممممه عمومممممممي را تشكيممممممل ميدهممممممد.
دراقتصماد ايران، متناسمب بما رهنمودهاي كلي سمند برناممه سموم توسمعه، بمه
م م م م م م م م
منظور كاهمش اتكاي بودجمه دولت بمه درآممد نفمت مقرر شمد تما سمهم درآمدهاي
مالياتمي در تركيمب منابمع درآمدي دولت بما گسمترش پايمه هاي مالياتمي از طريمق
وضممممممممممممممممع ماليات بر ارزش افزوده افزايممممممممممممممممش يابممممممممممممممممد.
از اينرو، متناس مب ب ما مفاد ماده 95 قانون برنام مه س موم توس معه، سمازمان امور
م م م م م م
مالياتمي كشور زيمر نظمر وزارت امور اقتصمادي و دارايمي تاسميس شمد. از جمله
وظايمف ايمن سازمان در راسمتاي اصملح و تحول نظام مالياتمي و مكانيزه نمودن
س ميستم ماليات مي كشور، اجراي ماليات بر ارزش افزوده ميباش مد. دلي مل انتخاب
م م م م
ماليات بر ارزش افزوده در بيممن كشورهاي مختلف متفاوت بوده اسممت، ليكممن
تجربممه كشورهاي اسممتفاده كننده ايممن ماليات حاكممي از موارد عديده ذيممل بممه
عنوان مزايممممممممممما و ضرورت اجراي ايمممممممممممن نوع ماليات ميباشمممممممممممد:
1. ماليات بر ارزش افزوده متدولوژي و تفكري اسمت كمه چنديمن دهمه از تجربمه
4. مثبمت آن در سماير كشورهما گذشتمه و مورد تاكيمد اكثمر صماحبنظران و كارشناسمان
اقتصمممادي و مالياتمممي بانمممك جهانمممي و صمممندوق بيمممن الملي پول ميباشمممد.
2. اين ماليات در بسياري از كشورها ضمن تامين بيشتر عدالت اجتماعي نسبت
بمه سمايرمالياتها، و بدون از بيمن بردن انگيزه سمرمايه گذاري و توليمد، بمه عنوان
منب مع درآم مد جديدي درجه مت افزاي مش درآمدهاي دولت بكار برده شده اس مت.
م م م م م
3. از آنجايمي كمه سميستم ماليات بر ارزش افزوده يمك سميستم خود اجراسمت و
همه موديان نقش مامور مالياتي را ايفا مينمايند، هزينه وصول آن پائين است.
4. بما توجمه بمه ايمن كمه در ايمن ماليات، موديان براي اسمتفاده از اعتبار مالياتمي
ملزم بممه ارائه فاكتور خواهنممد بود، زمينممه براي شناسممايي خود بممه خود ميزان
معاملت موديان فراهممم ميشود. در نتيجممه، يممك سمميستم اطلعاتممي كامممل از
معاملت و مبادلت تجاري ايجاد ميشود كممه علوه بر شفاف سممازي مبادلت و
فعاليتهاي اقتصممادي موجممب سممهولت اعمال مالياتهاي ديگممر از قبيممل ماليات بر
درآممممممممممممممممممممممممممممممد و ماليات بر مشاغمممممممممممممممممممممممممممممل ميگردد.
م م
5. 5. ماليات بر ارزش افزوده يمك منبمع درآممد باثبات و در عيمن حال انعطاف پذيمر
اسممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممممت.
6. بمه دليمل مقطوع بودن نرخ ايمن ماليات، زمان قطعيمت آن بسميار كوتاه بوده و
مشكلت طولن ممي بودن قطعي ممت ماليات بر درآم ممد و ماليات بر ثروت را ندارد.
م م م
بنابراي مممن، تاخي مممر در وص مممول درآمدهاي ماليات مممي ب مممه حداق مممل ميرس مممد.
م م م م م م م
7. از آنجايمي كمه ماليات بر ارزش افزوده يمك ماليات مدرن اسمت، اجراي آن بمه
بهبود فمن آوري و بهره وري از طريمق اتوماسميون اداري در سميستم مالياتمي و
حسابداري مالياتي كمك شاياني خواهد كرد.
فصل دوم : تعريف مالیات بر ارزش افزوده
ماليات بر ارزش افزوده ن مه تنه ما ماليات نس مبتا س ماده اي اس مت بلك مه رايجتري من
م م م م م م م
ماليات در دنياي امروز نيمز محسموب ميشود. لذا قبمل از همر موضوعمي بايمد ديمد
تعريممف ارزش افزوده و ماليات بر ارزش افزوده چيسممت. از ديدگاه اقتصممادي،
6. ارزش افزوده مابمه التفاوت ارزش سمتانده و ارزش داده اسمت. امما در تدويمن
قانون, ب مممه لحاظ ارائه نگرش مطلوب اجراي مممي, اي مممن تعري مممف بر اس ممماس
م م م م م
اسمتانداردهاي حسمابداري و بما تكيمه بر روش صمورتحساب ارائه ميگردد. بر ايمن
اس ماس، ارزش افزوده را تفاوت بيممن ارزش كاله ما و خدمات عرض مه شده بمما
م م م
ارزش كالهما و خدمات خريداري شده يمك شخمص در يمك دوره معيمن تعريمف
ميكننمد.بما توجمه بمه تعريمف مذكور، ماليات بر ارزش افزوده نوعمي ماليات چنمد
مرحله اي است كه در مراحل مختلف زنجيره توليد و يا خدمات ارائه شده اخذ
ميگردد. ايمن ماليات در واقمع نوعمي ماليات بر فروش چنمد مرحله اي اسمت كمه
خريد كالها و خدمات واسطه اي را از پرداخت ماليات معاف ميكند.
فصل سوم : تاريخچه مالیات بر ارزش افزوده
اين ماليات نخستين بار توسط فون زيمنس در سال 1591 به منظور فائق آمدن
بر مسمائل مالي كشور آلمان طرح ريزي گرديمد ، ليكمن بمه رغمم علقمه و تمايمل
شديمد كشورهايمي نظيمر آرژانتيمن و فرانسمه در خصموص آگاهمي از چگونگمي
سماختار آن ، ايمن ماليات بطور رسممي تما سمال 4591 بمه مرحله اجرا در نياممد. از
سممال 4591بممه بعممد، برزيممل ، فرانسممه ، دانمارك و آلمان در زمره نخسممتين
م م م م م م
7. كشورهايممي بودنممد كممه ايممن ماليات را در نظام مالياتممي كشور خود معرفممي
نمودنمد . كره جنوبمي نخسمتين كشور آسميايي اسمت كمه درسمال 7791 بما كممك
صندوق بين المللي پول توانست اين ماليات را در نظام مالياتي خود پياده نمايد
و بدنبال آن كشورهاي تركيمه ، پاكسمتان ، بنگلدش و لبنان نيمز اقدام بمه اجراي
ايمن ماليات نمودنمد . همم اكنون بيمش از 021 كشور جهان از سميستم ماليات بر
ارزش افزوده بهره منمممممممممممممممممممممممممممممممد هسمممممممممممممممممممممممممممممممتند .
بمه منظور اجراي ايمن ماليات در كشور جمهوري اسملمي ايران، ليحمه آن براي
اوليمن بار در دي ماه 6631 تقديمم مجلس شوراي اسملمي گرديمد . ليحمه مزبور
در كميسيون اقتصادي مجلس مورد بررسي قرار گرفت و پس از اعمال نظرات
موافمق و مخالف بمه صحن علنمي مجلس ارائه گرديمد كمه پمس از تصمويب 6 ماده
از آن بنما بمه تقاضاي دولت و بمه دليمل اجراي سمياست "تثمبيت قيمتهما" بمه دولت
مس ممممممممممممممممممممممممممممممممممممممممممترد گردي ممممممممممممممممممممممممممممممممممممممممممد .
م م
درس مال 0731 بخ مش امور مالي ص مندوق بيممن المللي پول، در راسممتاي اص ملح
م م م م
نظام مالياتمي جمهوري اسملمي ايران ، اجراي سياست ماليات بر ارزش افزوده
8. را بعنوان يكمي از عواممل اصملي افزايمش كارايمي و اصملح نظام مالياتمي پيشنهاد
نمود . بما توجمه بمه نظرات كارشناسمان صمندوق بيمن المللي پول ، مطالعات و
م م م م م م
بررسمميهاي متعددي در ايممن زمينممه در وزارت امور اقتصممادي و دارايممي صممورت
پذيرفممت و اجراي ماليات بر ارزش افزوده در سمممينارها و كميتممه هاي مختلف
علممي بما حضور كارشناسمان داخلي و خارجمي مورد تاكيمد قرار گرفمت ، امما در
عممل بمه مرحله اجرا در نياممد . وزارت امور اقتصمادي و دارايمي در راسمتاي طرح
سماماندهي اقتصمادي كشور ، انجام اصملحات اسماسي در سميستم مالياتمي از
جمله حذف انواع معافيتهمما ، حذف انواع عوارض وگسممترش پايممه مالياتممي را
بما تاكيمد خاص بر كارايمي نظام مالياتمي ، شروع نمود و مطالعات جديمد امكان
سنجي در اين زمينه به عمل آورد . با توجه به اهميت بسط پايه مالياتي بعنوان
يكممي از اصممول اسمماسي سممياستهاي مالي طرح سمماماندهي اقتصمماد كشور ،
معاونممت درآمدهاي مالياتممي وزارت امور اقتصممادي و دارايممي مطالعات علمممي
متعددي را با در نظر گرفتن خصوصيات فرهنگي ، اجتماعي و اقتصادي كشور
در زمينمممه اجراي ماليات بر ارزش افزوده ، از دي ماه 6731 آغاز كرد . ليحمممه
ماليات بر ارزش افزوده، اكنون بمما در نظممر گرفتممن اثرات اقتصممادي ناشممي از
اجراي ايمممن ماليات بممما اصممملحات و بازنگري هاي متعدد، بمممه مجلس شوراي
9. اسلمي ارائه شده است .
فصل چهارم : شیوه اجرايي مالیات بر ارزش افزوده
در سمممميستم ماليات بر ارزش افزوده، هممممر فروشنده در هنگام فروش كال و
خدمات، ماليات متعلقه را بر صورتحساب افزوده و آن را همراه با قيمت كال و
خدمات از مشتري دريافمت ممي نمايمد. اوليمن فروشنده، ماليات را يكجما بمه دولت
پرداخت كرده و درمراحل بعدي، هر فروشنده تنها مابه التفاوت ماليات )ماليات
دريافتي پس از كسر مالياتي كه خود قبل ً پرداخت نموده( را به حساب سازمان
امور مالياتي واريز مي كند. اين عمل بر اساس ليحه پيشنهادي طي يك دوره
دو ماهممممممممممممممممممممممممممممممممممممه انجام مممممممممممممممممممممممممممممممممممممي گيرد.
بممه منظور روشممن شدن روش اجرايممي ماليات بر ارزش افزوده بممه مثال ذيممل
توجمممممممممممممممممممممممممممممممممممممممممممه فرمائيمممممممممممممممممممممممممممممممممممممممممممد:
يمك شركمت خودروسمازي براي توليمد محصمولت خويمش، قطعات مورد نياز را از
طريمق بازار داخلي )قطعمه سمازان( و يما از طريمق واردات تأميمن ممي نمايمد. اگمر
10. فرض شود خريد از داخل به مبلغ ده ميليون ريال و خريد به صورت واردات به
مبلغ پنممج ميليون ريال بوده و بمما فرض ايممن كممه نرخ ماليات 01% باشممد، ايممن
شركت در مرحله خريد از داخل يك ميليون ريال ) 000،000،1 = 01% *،000،01
000 ( و در مرحله واردات بمممه اندازه پانصمممدهزار ريال )000،005 = 01% * ،5
000،000( ماليات بر ارزش افزوده به سازمان مالياتي كشور پرداخت مي نمايد
. همچنيمن، اگمر فرض شود ايمن شركمت محصمول توليدي خود را بمه مبلغ چهمل
ميليون ريال بفروش ممد، موظ ممف اس ممت هنگام صممدور فاكتور، ماليات بر ارزش
م م م م
افزوده را جداگانه محاسبه و از خريدار دريافت نمايد )000،000،4 = 01% *،04
000،000 (.
بديهمي اسمت قيممت پرداختمي خريدار چهمل و چهار ميليون ريال خواهمد بود. ايمن
شركممت موظممف اسممت مالياتهاي پرداختممي در مراحممل قبلي )خريممد از داخممل و
واردات( را از مالياتهاي وصمولي كسمر نموده و مابقمي را همراه بما اظهارناممه بمه
سممممممممممممممممازمان مالياتممممممممممممممممي پرداخممممممممممممممممت نمايممممممممممممممممد.
2/005/000 = )005/000 + 1/000/000 ( - 4/000/000
11. ماليات بر ارزش افزوده، ماليات واردات، ماليات خريمد داخلي، ماليات دريافتمي،
قابممممممممممممل پرداخممممممممممممت بممممممممممممه سممممممممممممازمان مالياتممممممممممممي
م م م م م
بنابراين مجموع ماليات بر ارزش افزوده پرداخت شده به سازمان مالياتي برابر
ريال 4/000/000= ) 2/005/000 + 1/005/000 ( خواهد بود.
فصل پنجم : معافیت ها در مالیات بر ارزش افزوده
بطور كلي برخنني از كالهننا و خدمات بنننه سننه دلينننل زينننر از پرداخننت ماليات بر ارزش افزوده معاف ميشونننند.
1 - كاهنننننننننننننننننننننننننننننننننننننننننننننننننش خاصنننننننننننننننننننننننننننننننننننننننننننننننننيت تنازلي ماليات بر ارزش افزوده
2- كاهنننننننننننننننننش اثنننننننننننننننننر تورمننننننننننننننننني و حماينننننننننننننننننت از اقشار كنننننننننننننننننم درآمننننننننننننننننند
3 - كاهننننننننننننننننننننننننننش هزينننننننننننننننننننننننننننه هاي اجراينننننننننننننننننننننننننني و وصننننننننننننننننننننننننننول ماليات
موارد معاف از پرداخننت ماليات بر ارزش افزوده در ماده 21 ليحننه ماليات بر ارزش افزوده بطور مشخننص ذكننر
گرديده اسننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننننت.
فصل ششم : آستانه معافیت
12. بما توجمه بمه اينكمه ماليات بر ارزش افزوده كليمه كالهما و خدمات توليمد و يما توزيمع شده در اقتصماد را
در برممممممي گيرد، بمممممه لحاظ اجرايمممممي از گسمممممتردگي خاصمممممي برخوردار ممممممي باشمممممد.
در اين راستا، ارزش افزوده ايجاد شده توسط بنگاههاي كوچك و فعالن بخش خرده فروشي در
مقايسه با تعداد زياد آنها بسيار ناچيز بوده و درنتيجه ماليات بر ارزش افزوده قابل وصول ماليات ،
قابل توجيه نيست . به اين ترتيب معاف نمودن موسسات اقتصادي با ارزش افزوده پايين در جهت
افزايممممش كارايممممي سممممازمان امور مالياتممممي از اهميممممت خاصممممي برخودار مممممي باشممممد.
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بررسمي تجربمه سماير كشورهما نشان ممي دهمد كمه اغلب آنهما در مراحمل اوليمه اجراي ايمن نوع ماليات
براي كاهمش هزينمه هاي اجرايمي وصمول و تمكيمن موديان از آسمتانه معافيتمي اسمتفاده كرده انمد كمه
تعدادزيادي از بنگاههاي كوچك و فعالن بخش خرده فروشي را معاف نموده است. تعيين آستانه
معافيمت، ايمن امكان را بمه سمازمان امور مالياتمي ممي دهمد كمه جهمت تحقمق اهداف درآمدي نظام
مالياتي، به ميزان قابل توجهي در هزينه هاي اجرايي و وصول صرفه جويي نمايد. كاهش حجم
كار اجرايي حاصله، ميزان توفيق در وصول ماليات بر ارزش افزوده بالقوه را افزايش خواهد داد.
با توجه به مطالب فوق و با توجه به مطالعات و تحقيقات بعمل آمده توسط كارشناسان اقتصادي،
سممطح آسممتانه معافيممت براي اجراي ماليات بر ارزش افزوده در ايران مبلغ يممك ميليارد ريال درآمممد
سممممممممممممممممممممممالنه در نظممممممممممممممممممممممر گرفتممممممممممممممممممممممه شده اسممممممممممممممممممممممت.
فصل هفتم : رابطه مالیات بر ارزش افزوده با قانون تجمیع عوارض
13. در راسمتاي اصملح و بهبود سميستم مالياتمي، قانون تجميمع عوارض معرفمي و از
ابتداي سمال 2831 توسمط سمازمان امور مالياتمي كشور بمه مورد اجرا گذاشتمه
شده اسممت. هدف از اجراي ايممن قانون، علوه بر شفاف سممازي و يكپارچممه
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نمودن وصممول عوارض، كسممب تجربممه عملي و آموزش مميزيممن براي اجراي
ماليات بر ارزش افزوده در آينده نيز مي باشد.
فصل هشتم : تاريخ اجراي مالیات بر ارزش افزوده
چون اجراي ماليات بر ارزش افزوده ، نياز بمه فراهمم نمودن زمينمه اجرايمي از
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لحاظ جما و مكان ، تجهيزات ، آموزش پرسمنل مورد نياز ، تهيمه فرمهما و آموزش
موديان دارد؛ در ليحمه پيشنهادي ، بمه دسمتگاه مجري 42 ماه از تاريمخ تصمويب
قانون فرص مت داده م مي شود ت ما خود را جه مت اجراي آن مجه مز و مهي ما كن مد .
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اميد است مجلس ششم با تصويب اين ليحه، برگ زرين ديگري به كارنامه خود
در جهت اصلح ساختار مالي و اقتصادي كشور اضافه نمايد.