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‹intestazione›
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SCUOLA & FISCO
Adempimenti fiscali: IVA – IRES – Diciarazioni fiscali
CO.CO.CO
CENTRO ASSISTENZA AMMINISTRATIVA E FISCALE SCUOLA
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SINTESI DEL PROGETTO
oCHI SIAMO
= o   Un gruppo di studi professi= onali e società di servizi specializzati nell’informazione fiscale = ed amministrativa, che ha maturato specifiche competenze nel settore pubblico= , ha deciso di costituire un centro studi per fornire i predetti servizi alle scuole.
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oFINALITA’ DEL CENTRO STUDI
ØPromuov= ere un’informativa di base per risolvere le problematiche amministrative e fiscali in particolare derivanti dallo svolgimento di = “attività commerciali” ØPromuov= ere la costituzione di una società per l'erogazione  di servizi di assistenza tecnica ed operativa alle scuole di tipo privatistico e saltuario ( quali ad esempio  l’elaborazione delle dichiarazioni fiscali e l’invio telema= tico dei modelli e delle dichiarazioni).
o
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SERVIZI CHE SI INTENDONO OFFRIRE
= oinformativo-professionale:
vcircolare periodica fiscale ( compreso i regimi particolari quali = quello agricolo), contrattuale (compreso il lavoro) e previdenziale che affronta esclusivamente le problematiche delle scuole
vrisposta ai quesiti proposti tramite call-center o= Web-recall
= oinformatico-organizzativo:
vprogrammi informatici per la gestione contabile dell’attività commerciale
vdichiarazioni fiscali
= vinvio telematico
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oADEMPIMENTI FISCALI DELLE ISTITUZIONI SCOLASTICHE&#= 13;
= o
= oa cura
= oDOTT. MANGANIELLO MARCO
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INDIVIDUAZIONE DELLE ATTIVITA’
o   =   Le scuole accanto alla classica attività di docenza possono svolgere:
a)Attività di docenza rivolta agli allievi per attività non curriculari
b)Attività di docenza rivolta anche all’esterno
c)Attività di cessione di beni e servizi
d)Locazione di spazi attrezzati
o <= /span>
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ATTIVITA’ a): esemplificazion= e
ØLa scuola organizza corsi di computer rivolti agli alunni
ØViene previsto il pagamento di un importo a copertura dei costi di gestione
n
n   L’ATTIVITA’ NON E’ RILEVANTE AI FINI FISCALI IN QUANTO RIENTRA NELL’ATTIVITA’ PROPRIA DELLA SCUOLA
o
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ATTIVITA’ b): esemplificazion= e
ØLa scuola organizza corsi di computer rivolti ad esterni (anche altre scuole) utilizzando propri docenti (anche esterni) <= /span>
&Os= lash;Viene previsto il pagamento di un importo a copertura dei costi di gestione
n
n   L’ATTIVITA’ NON E’ RILEVANTE AI FINI FISCALI
o
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ATTIVITA’ b): esemplificazion= e
ØLa scuola organizza corsi di computer rivolti ad esterni (anche altre scuole) utilizzando anche propri docenti
&Os= lash;Viene previsto il pagamento di un importo  eccedente i costi di gestione
n
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nSI DISTINGUE
n        = ;            &n= bsp;            = ;  senza continuità
o
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ATTIVITA’ c): esemplificazion= e
ØL= 217;istituto alberghiero effettua la somministrazione di alimenti e bevan= de a terzi
&Os= lash;Viene previsto il pagamento di un corrispettivo
n
n
n
o
        = ;       con continuità
SI DISTINGUE
        = ;            &n= bsp;         senza continuità
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ATTIVITA’ d): esemplificazion= e
ØLa scuola affitta la palestra ad una società sportiva
ØViene previsto il pagamento di un corrispettivo
Ø
Ø
o
        = ;       con continuità
SI DISTINGUE
        = ;            &n= bsp;          senza continuità
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ATTIVITA’ OCCASIONALE
ØNon necessita di partita iva
<= span style=3D'mso-special-format:bullet;color:#FFFFCC;mso-color-index:2;positio= n: absolute;left:-5.11%;font-family:Wingdings'>ØViene rilasciata semplice quietanza
ØIl reddito (differenza fra ricavi e costi) deve essere dichiarato nel mod. 760 fra i redditi diversi
ØIl reddito non è soggetto ad IRAP
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ATTIVITA’ CONTINUATIVA
ØLa scuola diven= ta “impresa”
ØOccorre richied= ere la partita iva
ØOcco= rre attivare una contabilità ai fini fiscali
ØOccorre emetter= e le fatture
ØOccorre presenta= re la dichiarazione IVA e modello 760 nei quadri relativi ai redditi d’impresa e IRAP attività commercia= li
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SCUOLA e IMPOSTE DIRETTE
ØAi sensi del DM 44/01 le istituzioni= scolastiche sono inquadrate tra le persone giuridiche pubbliche ØAi fini delle imposte sul reddito le istituzioni scolastiche rientrano nell’art. 74 dell’IRES ØIl predetto art= . 74 prevede l’attrazione all’IRES di ogni capacit&agrav= e; di reddito diversa da quella istituzionale
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DETERMINAZIONE DEL <= span style=3D'position:absolute;top:16.5%;left:19.28%;width:74.9%;height:8.25%'= >REDDITO
ØLe scuole devono quindi presentare i= l mod. 760 quando svolgono attivita’ diverse da quelle istituzionali &Os= lash;Le scuole rientrano fra gli enti non commerciali ØAi sensi dell’art. 143 dell’IRES il reddito è formato= dai redditi fondiari, di capitale, di impresa e diversi
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ØL’art. 143 dell’IRES pre= vede l’esclusione da tale imposta per le attivit&agrav= e; istituzionali svolte senza organizzazione e con corrispettivi che non eccedono i costi di diretta imputazione= 3;ØIn caso di attività commerciale (attività d’impresa) l’art. 21 del DM 44/01 prevede l’istituzione di contabilità separate per le attività commerciali
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ØPer le attività commerciali n= on occasionali il reddito è così determinato:
Ø ricavi attività commerciale (-)
Ø costi di diretta imputazione (-)
Ø quota costi promiscui
Ø
ØDeterminazione % quota costi promiscui
Ø % deducibilità =3D ricavi comm./tot. Entrate
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IRAP
ØL’art. 10 bis del D.Lgs. 446/97 (istitutiva dell’IRAP) prevede per gli enti pubblici <= /span>non commerciali la seguente base imponibile: redditi lavoro dipendent= e e assimilati + reddito occasionale lav. Autonomo - contributi INAIL - spese = apprendisti e disabili - 70% spese per contratti formazione lavoro <= /div>
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ØSe la scuola svolge anche attività commerciale continuativa può applicare, previa opzione, il metodo delle imprese con riferimento all’attività commerciale ØL’opzione comporta la riduzione della base imponibile IRAP (metodo retributivo) con riferiment= o ai costi del personale (diretti o promiscui) riferibili all’attività commerciale
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ALIQUOTE IRAP
Ø8,5% sulla base imponibile determinata con il criterio retributivo &Os= lash;4,25% sulla base imponibile determinata con il criterio delle imprese, se è stata effettua= ta l’opzione (senza abbattimento forfettario)&#= 13;
ØVERS= AMENTI
&Os= lash;Acconti mensili per la parte istituzionale
<= span style=3D'font-size:86%'>&Os= lash;N. 2 acconti sulla parte commerciale (opzione)
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IVA
ØLa scuola è soggetto passivo = IVA relativamente alle attività commerciali non occasionali ØLa scuola relativamente all’attività in IVA deve certificare i corrispettivi, registrare le fatture, liquidare e versare l’IVA, versare l’acconto, presentare la dichiarazione IVA
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REGIMI CONTABILI
ØI&n= bsp; regimi contabili applicabili agli enti non commerciali possono essere: ordinario, semplificato e forfettario
<= span style=3D'mso-special-format:bullet;color:#FFFFCC;mso-color-index:2;positio= n: absolute;left:-4.96%;font-family:Wingdings'>ØRegime semplifi= cato – reddito =3D R-C
<= span style=3D'mso-special-format:bullet;color:#FFFFCC;mso-color-index:2;positio= n: absolute;left:-4.72%;font-family:Wingdings'>ØRegime forfetta= rio – reddito =3D R x …%
ØLa %= per l’attività di prestazione di servizi è pari al 1= 5% (ricavi fino a 15.493,71) e 25% (ricavi superiori)
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ADEMPIMENTI IN CORSO D’ANNO
ØVersamento IVA = mod. F24
ØVersamento rite= nute in tesoreria – F24 solo in caso di compensazione
ØAcconto mensile IRAP
ØN. 2 acconti IR= AP e IRPEG per le attività commerciali e relativi saldi<= /div>
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OBBLIGHI DICHIARATIVI
ØMODELLO UNICO ENTI NON COMMERCIALI così strutturato: IVA – REDDITI quadro RG (o RF)  – IRAP modello IQ sezione attività istituzionale e sezione II parte commerci= ale (in caso di opzione) 
Ø
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ESEMPLIFICAZIONE
o   L’Istituto Tecnico organizza durante l’anno corsi di informatica nei confronti di utenti privati e pubbli= ci utilizzando risorse professionali interne ed esterne<= /i>.
o
o   L’istituto Tecnico at= tiva i seguenti registri:
o   registro vendite, registro acquisti, registro beni ammortizzabili. 
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ØL’istituto tecnico deve avere = la partita IVA
ØL’istituto tecnico deve emette= re fatture in esenzione di IVA (art. 10 n. 20 DPR 663/72)
&Os= lash;L’iva sugli acquisti è indetraibile
ØLa ritenuta d’acconto del 20% sulle fatture dei professionisti vanno versate in Tesoreria
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ØL’Istituto Tecnico può optare in dichiarazione IVA per la dispensa dagli <= span style=3D'position:absolute;top:40.5%;left:23.03%;width:79.02%;height:6.0%'= >obblighi di fatturazione e registrazione delle operazioni esenti e quindi non compila la dichiarazione IVA
ØATTENZIONE: se l’istituto svol= ge anche attività in IVA deve compilare la dichiarazione IVA e scatta il pro-rata a meno che non opti per la contabilità separata
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ØL’istituto deve compilare il modello Unico nella parte relativa all’IVA – Reddi= ti – IRAP (non si possono presentare separatamente) ØOccorre compila= re il modello 770 semplificato in modo autonomo
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APPROFONDIMENTO IVA
ØLa scuola effettua operazioni esenti= da IVA quando esegue prestazioni educative/didattiche comprese anche = le = relative forniture di materiale didattico ØLa scuola effettua operazioni imponi= bili (generalmente IVA 20%) quando ad esempio affitta la palestra o rilascia le cosiddette skills-card e per il sostenimento di esami ECDL
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ØAl fine di godere dell’esenzio= ne occorre verificare se la scuola effettua attività= di formazione ØSi rammenta che= per ogni attività occorre comunicare il relativo codic= e attività ØIn presenza di attività esenti e imponibili le fatture possono essere registrate su un solo registro vendite
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oCONTRATTI DI COLLABORAZIONE COORDINATI E CONTINUATIVI
= o
= oLAVORO AUTONOMO OCCASIONALE
= o
oADEMPIMENTI FISCALI E PREVIDENZIALI
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CO.CO.CO
ØL’Art. 1 del D.lgs. 276/03 (le= gge Biagi) prevede che la pubblica amministrazione <= span style=3D'position:absolute;top:42.25%;left:23.03%;width:80.71%;height:6.0%= '>continui a stipulare contratti di co.co.co senza tener conto della le= gge Biagi &Osl= ash;Innovazioni saranno previste in futuri provvedimenti ØCarattere essenziale del contratto di co.co.co è l’assenza del vincolo di subordinazione
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ØMalgrado la non applicabilità della legge Biagi alle pubbliche amministrazioni si <= span style=3D'position:absolute;top:42.25%;left:23.03%;width:78.46%;height:6.0%= '>segnala l’importanza della circ.1/2004 del Ministero del Lavoro p= er l’individuazione degli elementi che distinguono i co.co.co dai lavoratori subordinati
Ø
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ØGli elementi sono:
ØDefinizione dei tempi di lavoro e relative modalità rimesse al collaboratore &Os= lash;Durata del rapporto determinata o determinabile ØRilevanza del risultato indipendentemente dal tempo impiegato
Ø
Ø
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ØSi segnala anche l’art. 7 c. 6= del Dlgs. 165/01 in cui si prevede che le amministrazioni pubbliche possono conferire incarichi ad esperti di provata competenza, determinando preventivamente durata, luogo, oggetto e compenso della collaborazione.
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PRESTAZIONI OCCASIONALI
ØI limiti per le attività occasionali di collaborazione previsti nella Legge Biagi = non si rendono applicabili alle amministrazioni pubbliche; quindi tu= tto rientra nell’ambito del rapporto di co.co.co ØPrestazioni occasionali di lavoro autonomo diverse dalle prestazioni d= ei co.co.co occasionali
&Os= lash;
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ØSulle prestazioni occasionali di lav= oro autonomo si applica in ogni caso la ritenuta fiscale del 20% =
ØLe prestazioni occasionali di lavoro= autonomo di importo superiore a 5.000 euro devono essere assoggettate a contributo INPS (come i co.co.co)
ØMa come si fa a sapere all’ini= zio del rapporto il reddito dell’anno del lavoratore autonomo?
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CONTRIBUTI INPS CO.CO.CO
ØDal 1° di gennaio valgono le seguenti percentuali: <= /div>
Ø17,8= 0% (18,80% sulla fascia di reddito eccedente 37.884,08) <= /span>
&Os= lash;10% per gli iscritti ad altre forme previdenziali obbligatori= e e pensionati indiretti
Ø15% = per i titolari di pensione diretta (vecchiaia, ecc.)
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FORMALITA’ PER I CO.CO.CO
&Os= lash;Obbligo del libro matricola
ØContributo INPS e INAIL per 2/3 a ca= rico della scuola e 1/3 a carico del co.co.co
ØSicurezza 626/94 solo se il co.co.co= lavora all’interno della scuola
ØIl contratto è rinnovabile e prorogabile
&Os= lash;13°, TFR, ferie non previste
ØMalattia e infortunio – tutela INPS solo in caso di ricovero
Ø
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ØMaternità – è tutelata dall’INPS
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TASSAZIONE DEI CO.CO.CO
ØL’imponibile fiscale è = dato dalla differenza fra compenso lordo e contributo previdenziale (1/3 INPS e INAIL) ØTale importo è tassato con le stesse modalità dei lavoratori dipendenti ØSul reddito si applicano anche le addizionali regionali e comunali
Ø
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Esempio: co.co.co durata 4 mesi con retribuzione mensile di 1.500 Euro
oCompenso lordo 1.500,00
oContrib.INPS co.co.co <= /div>
o1.500,00 x (17,80/3)%      89,00
oContributo Inail co.co.co&#= 13;
o4,05/3        1,3= 5
o   ----------
o imponibile Irpef 1.409,65
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Continua esempio
oNo- tax area
oDed. Max teorica
o(7.500/365) x 120 =3D 2.465,75
o% di ded.
o(26.000 + 2.465,75 – 5.638,6)/26.000
o=3D 0,8780
oDed.4 ms =3D 2.465,75 x 0,8= 780 =3D 2.164,93
oDed. mensile (2.164,93/120)x30=3D541,23
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esempio
= oImponibile Irpef         = ;     1.409,65
oNo tax area         = ;        541,23
o ------------
= o    868,42
= oImposta lorda 868,42 x 23%    199,74
o
oCONTRIBUTI SCUOLA <= /div>
oINPS 1.500,00 x (17,80/3)% x 2<= span style=3D'mso-spacerun:yes'>   =3D    178,00
= oINAIL = (4,05/3) x 2        = ;            &n= bsp;    =3D     &= nbsp;  2,70
= oPAGAMENTO IRAP (METODO RETRIBUTIVO)
o
o
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PAGAMENTI INPS E INAIL
ØIl contributo INPS deve essere pagat= o entro il 16 del mese successivo al pagamento del corrispettivo e= non come i dipendenti con riferimento al periodo in cui è maturato il compenso (esempio: co.co.co relativo al mese = di gennaio pagato a febbraio – il contributo INPS deve essere pagato con F24 entro il 16 marzo).
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continua
ØI compensi co.co.co relativi al 2003= ma pagati nel 2004 sono assoggettati alle nuove aliquote contributi= ve in quanto si fa riferimento al momento del pagamento del corrispettivo ØCRITERIO DI CASSA ALLARGATO: co.co.co 2003 pagato entro il 12.1.04 -  si applicano le aliquote contributive del 2003
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continua
ØL’INAIL si versa al 16 febbraio come acconto e l’anno successivo sempre al 16 febbraio si versa il saldo + acconto dell’anno (modello F= 24)
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CUD CO.CO.CO
ØIl CUD è quello dell’an= no in cui viene pagato il co.co.co ( esempio: rapporto 2003 pagato nel 2004 – CUD relativo all’anno 2004 da consegnare nel 2005)
ØEccezione: il co.co.co pagato entro = il 12 gennaio dell’anno dopo va certificato con il CUD dell’anno precedente ( esempio: rapporto 2003 pagato entr= o il 12.1.2004 – CUD relativo all’anno 2003 da consegnare nel 2004)
Ø
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ADEMPIMENTI
ØComunicazione INAIL (inizio, = cessazione, variazione rischio)
ØIscrizione INPS
ØPresentazione periodica all’INPS del modello GLA
<= span style=3D'mso-special-format:bullet;color:#FFFFCC;mso-color-index:2;positio= n: absolute;left:-4.68%;font-family:Wingdings'>ØIscrizione a li= bro matricola e libro paga
ØRegistro infortuni
&Os= lash;
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‹intestazione›
‹data/ora›<= span style=3D'font-size:67%;mso-special-format:lastCR'>
Fare clic per modificare gli stili del testo dello schema= 3;
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‹N›
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{ return IsWin("PPTNts") } function IsSldOrNts() { return( IsWin("PPTSld")||IsWin("PPTNts") ) } function SupportsPPTAnimation() { return( navigator.platform =3D=3D "Win32"= && navigator.appVersion.indexOf("Windows")>0 ) } function SupportsPPTHTML() { var appVer=3Dnavigator.appVersion, msie=3DappVer.indexOf("MSIE "), ver=3D0 if( msie >=3D 0 ) ver=3DparseFloat( appVer.substring( msie+5, appVer.indexOf(";",msie) ) ) else ver=3DparseInt(appVer) return( ver >=3D 4 && msie >=3D 0 ) } function _RSW() { if( !g_supportsPPTHTML || IsNts() || ( !g_scaleInFrame && (!IsWin("PPTSld") || !parent.IsFullScrMode()) ) ) return var padding=3D0; if( IsWin("PPTSld") && parent.IsFramesMode() ) padding=3D6 cltWidth=3Ddocument.body.clientWidth-padding cltHeight=3Ddocument.body.clientHeight-padding factor=3D(1.0*cltWidth)/g_origW if( cltHeight < g_origH*factor ) factor=3D(1.0*cltHeight)/g_origH newSize =3D g_origSz * factor if( newSize < 1 ) newSize=3D1 s=3DSlideObj.style s.fontSize=3DnewSize+"px" 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return; if( ( g_allowAdvOnClick && !parent.IsFramesMode() ) || (event && (event.keyCode=3D=3D32) ) ) parent.GoToNextSld(); } var g_supportsPPTHTML =3D SupportsPPTHTML(), g_scaleInFrame =3D 1, gId=3D""= , g_bgSound=3D"", g_scaleHyperlinks =3D false, g_allowAdvOnClick =3D 1, g_showInBrowser = =3D 0, gLoopCont =3D 0, gUseSldTimings =3D 1; var g_showAnimation =3D g_supportsPPTHTML && SupportsPPTAnimation() && ( (w= indow.name=3D=3D"PPTSld" && !parent.IsFramesMode()) || g_showInBrowser );va= r g_animManager =3D null; var g_animUseRuntime =3D false; var g_animItemsToHide, g_animInteractiveItems, g_animSlideTime; var g_animMainSequence =3D null; var ENDSHOW_MESG=3D"Fine della presentazione. Fare clic per uscire.", SCREE= N_MODE=3D"Frames", gIsEndShow=3D0, NUM_VIS_SLDS=3D49, SCRIPT_HREF=3D"script= .js", FULLSCR_HREF=3D"fullscreen.htm"; var gCurSld =3D gPrevSld =3D 1, g_offset =3D 0, gNtsOpen =3D gHasNts =3D gO= tlTxtExp =3D 0, gHasNarration =3D 0, gOtlOpen =3D true window.gPPTHTML=3DSupportsPPTHTML() var gMainDoc=3Dnew Array(new hrefList("slide0001.htm",1,-1,1),new hrefList(= "slide0044.htm",1,-1,1),new hrefList("slide0045.htm",1,-1,1),new hrefList("= slide0046.htm",1,-1,1),new hrefList("slide0047.htm",1,-1,1),new hrefList("s= lide0002.htm",1,-1,1),new hrefList("slide0003.htm",1,-1,1),new hrefList("sl= ide0004.htm",1,-1,1),new hrefList("slide0005.htm",1,-1,1),new hrefList("sli= de0006.htm",1,-1,1),new hrefList("slide0007.htm",1,-1,1),new hrefList("slid= e0008.htm",1,-1,1),new hrefList("slide0009.htm",1,-1,1),new hrefList("slide= 0010.htm",1,-1,1),new hrefList("slide0011.htm",1,-1,1),new hrefList("slide0= 012.htm",1,-1,1),new hrefList("slide0013.htm",1,-1,1),new hrefList("slide00= 14.htm",1,-1,1),new hrefList("slide0015.htm",1,-1,1),new hrefList("slide001= 6.htm",1,-1,1),new hrefList("slide0017.htm",1,-1,1),new hrefList("slide0018= .htm",1,-1,1),new hrefList("slide0019.htm",1,-1,1),new hrefList("slide0020.= htm",1,-1,1),new hrefList("slide0021.htm",1,-1,1),new hrefList("slide0022.h= tm",1,-1,1),new hrefList("slide0023.htm",1,-1,1),new hrefList("slide0024.ht= m",1,-1,1),new hrefList("slide0025.htm",1,-1,1),new hrefList("slide0026.htm= ",1,-1,1),new hrefList("slide0048.htm",1,-1,1),new hrefList("slide0027.htm"= ,1,-1,1),new hrefList("slide0028.htm",1,-1,1),new hrefList("slide0029.htm",= 1,-1,1),new hrefList("slide0030.htm",1,-1,1),new hrefList("slide0031.htm",1= ,-1,1),new hrefList("slide0032.htm",1,-1,1),new hrefList("slide0033.htm",1,= -1,1),new hrefList("slide0034.htm",1,-1,1),new hrefList("slide0035.htm",1,-= 1,1),new hrefList("slide0036.htm",1,-1,1),new hrefList("slide0037.htm",1,-1= ,1),new hrefList("slide0038.htm",1,-1,1),new hrefList("slide0039.htm",1,-1,= 1),new hrefList("slide0041.htm",1,-1,1),new hrefList("slide0042.htm",1,-1,1= ),new hrefList("slide0049.htm",1,-1,1),new hrefList("slide0043.htm",1,-1,1)= ,new hrefList("slide0040.htm",1,-1,1)); /********************************************* Frameset functions These functions control slide navigation and state of the frameset. **********************************************/ function FullScrInit() { g_allowAdvOnClick =3D GetCurSld().mAdvOnClk document.body.style.backgroundColor=3D"black" document.oncontextmenu=3Dparent._CM; document.onkeydown =3D _KDH; document.ondragstart=3DCancel document.onselectstart=3DCancel self.focus() } function Redirect( frmId ) {=09 var str=3Ddocument.location.hash,idx=3Dstr.indexOf('#'), sId=3DGetSldId() if(idx>=3D0) str=3Dstr.substr(1); if( window.name !=3D frmId && ( sId !=3D str) ) { obj =3D GetObj("Main-File") window.location.href=3Dobj.href+"#"+sId return 1 } return 0 } var MHTMLPrefix =3D CalculateMHTMLPrefix();=20 function CalculateMHTMLPrefix() { if ( document.location.protocol =3D=3D 'mhtml:') {=20 href=3Dnew String(document.location.href)=20 Start=3Dhref.indexOf('!')+1=20 End=3Dhref.lastIndexOf('/')+1=20 if (End < Start)=20 return href.substring(0, Start)=20 else=20 return href.substring(0, End)=20 } return ''; } function GetTags(base,tag) { if(g_supportsPPTHTML) return base.all.tags(tag); else return base.getElementsByTagName(tag); } function UpdNtsPane(){ if(frames["PPTNts"]) PPTNts.location.replace( MHTMLP= refix+GetHrefObj( gCurSld ).mNtsHref ) } function UpdNavPane( sldIndex ){ if(gNavLoaded) PPTNav.UpdNav() } function UpdOtNavPane(){ if(gOtlNavLoaded) PPTOtlNav.UpdOtlNav() } function UpdOtlPane(){ if(gOtlLoaded) PPTOtl.UpdOtl() } function SetHasNts( fVal ) { if( gHasNts !=3D fVal ) { gHasNts=3DfVal UpdNavPane() } } function ToggleOtlText() { gOtlTxtExp=3D!gOtlTxtExp UpdOtlPane() } function ClearMedia() { // Clear any sounds playing before launching another browser window. Other= wise, // in fullscreen mode, you'll continue to hear the sound in the frames mod= e. if (PPTSld.pptSound) PPTSld.pptSound.loop =3D 0; } function FullScreen() {=20 if ( PPTSld.g_animUseRuntime ) PPTSld.document.body.pause(); ClearMedia(); var href =3D ( document.location.protocol =3D=3D 'mhtml:') ? FULLSCR_HREF = : FULLSCR_HREF+"#"+GetHrefObj(gCurSld).mSldHref; if(PPTNav.event.ctrlKey) { var w =3D (window.screen.availWidth * 1.0) / 2.0 var h =3D w * (PPTSld.g_origH * 1.0) / PPTSld.g_origW win =3D window.open( MHTMLPrefix+href,null,"toolbar=3D0,resizable=3D1,top= =3D0,left=3D0," + "width=3D"+ w + ",height=3D" + h ); if( win.document.body && PPTSld.g_animUseRuntime ) win.document.body.PPTSldFrameset=3Dwindow; } else { win =3D window.open( MHTMLPrefix+href,null,"fullscreen=3Dyes" ); if( win.document.body && PPTSld.g_animUseRuntime ) win.document.body.PPTSldFrameset=3Dwindow; } } function ToggleVNarration() { rObj=3DPPTSld.document.all("NSPlay") if( rObj && !PPTSld.g_animUseRuntime ) { if( (rObj.playState =3D=3D 1)||(rObj.playState =3D=3D 0) ) rObj.Play() else if( rObj.playState =3D=3D 2 ) rObj.Pause() else return; } else if( PPTSld.g_animUseRuntime ) { narObj =3D PPTSld.document.all("narrationID") if( narObj ) narObj.togglePause() } } function GetCurSldNum() { =20 obj=3DGetHrefObj(gCurSld) if( obj.mOrigVis =3D=3D 1 ) return obj.mSldIdx else =20 return gCurSld } function GetNumSlds() { =20 if( GetHrefObj(gCurSld).mOrigVis =3D=3D 1 ) return GetSldList().mNumVisSlds; else return GetSldList().mList.length } function GetSldNum( href ) { for(ii=3D0; ii 1 ) PopSldList(); else if( !IsFramesMode() ) { if( gLoopCont ) GoToFirst() else EndShow() } } function GoToPrevSld() { ii=3DgCurSld-1 if( ii > 0 ) { obj=3DGetHrefObj(ii) while ( obj && ( obj.mVis =3D=3D 0 ) && ( ii>0 ) ) obj=3DGetHrefObj(--ii) if( ii =3D=3D 0 ) ii=3D1 GoToSldNum(ii) } } function GoToFirst(){ GoToSld( GetHrefObj(1).mSldHref ) } function GoToLast() { ii=3DGetSldList().mList.length if( ii !=3D gCurSld ) GoToSld( GetHrefObj(ii).mSldHref ) } function GoToSldNum( num ) { if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue obj =3D GetHrefObj( num ) obj.mVis=3D1 gPrevSld=3DgCurSld gCurSld =3D num; PPTSld.location.replace(MHTMLPrefix+obj.mSldHref) if( IsFramesMode() ) { UpdNavPane(); UpdOtlPane(); UpdNtsPane() } } function GoToSld( href ) { if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue GetHrefObj( GetSldNum(href) ).mVis=3D1 PPTSld.location.replace(MHTMLPrefix+href) } function SldUpdated( id ) { if( id =3D=3D GetHrefObj(gCurSld).mSldHref ) return gPrevSld=3DgCurSld gCurSld=3DGetSldNum(id) if( IsFramesMode() ) { UpdNavPane(); UpdOtlPane(); UpdNtsPane() } } function PrevSldViewed(){ GoToSld( GetHrefObj(gPrevSld).mSldHref ) } function HasPrevSld() { return ( gIsEndShow || ( gCurSld !=3D 1 && GetHrefO= bj( gCurSld-1 ).mVis =3D=3D 1 )||( GetCurSldNum() > 1 ) ) } function HasNextSld() { return (GetCurSldNum() !=3D GetNumSlds()) } function CloseWindow() { if( HideMenu() ) return; =09 var event =3D PPTSld.event; if( !IsFramesMode() && event && (event.keyCode=3D=3D27 || event.keyCode=3D= =3D32 || event.type=3D=3D"click" ) ) window.close( self ); CatchNumKeys( self, event ); } function Unload() { gIsEndShow=3D0; } function SetupEndShow() { gIsEndShow=3D1; PPTSld.document.body.scroll=3D"no"; PPTSld.document.onkeypress=3DCloseWindow; PPTSld.document.onclick=3DCloseWindow; PPTSld.document.oncontextmenu=3D_CM; } function EndShow() { if( IsFramesMode() ) return if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue doc=3DPPTSld.document var dir =3D doc.body.dir if( dir !=3D "rtl" ) dir =3D "ltr"; doc.open() doc.writeln('


' + ENDSHOW_MESG + '

') doc.close() } function SetSldVisited(){ GetSldList().mList[gCurSld-1].mVisited=3Dtrue } function IsSldVisited(){ return GetSldList().mList[gCurSld-1].mVisited } function hrefList( sldHref, visible, advDelay, advClk ) { this.mSldHref=3D this.mNtsHref =3D sldHref this.mOrigVis=3D this.mVis =3D visible this.mVisited=3D false this.mAdvDelay=3D advDelay this.mAdvOnClk=3D advClk } function SldList(arr,curSld,fEnd) { this.mCurSld =3D curSld; this.mList =3D new Array(); var idx =3D 1; for(ii=3D0;ii 0) { PushSldList(sldList,fEnd); gCurSld =3D 1; } else if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue } function PushSldList(arr,fEnd) { var ii =3D gSldStack.length; gSldStack[ii] =3D new SldList(arr,gCurSld,fEnd); GoToSld( gSldStack[ii].mList[0].mSldHref ); } function PopSldList() { if (gSldStack[gSldStack.length-1].fEndShow) EndShow() else { gCurSld =3D gSldStack[gSldStack.length-1].mCurSld; gSldStack[gSldStack.length-1] =3D null; gSldStack.length--; var sldList =3D gSldStack[gSldStack.length-1]; GoToSld( sldList.mList[gCurSld - 1].mSldHref ); } } var custShowList=3Dnew Array(); /********************************************* Navigation button implementation There are 2 types of buttons: ImgBtn, TxtBtn implemented as function objects. They share a similiar interface so the event handlers can call SetActive, for example, on a button=20 object without needing to know exactly=20 what type of button it is. **********************************************/ //---------------------------------- function ImgBtn( oId,bId,w,action ) //---------------------------------- { var t=3Dthis t.Perform =3D _IBP t.SetActive =3D _IBSetA t.SetInactive=3D _IBSetI t.SetPressed =3D _IBSetP t.SetDisabled=3D _IBSetD t.Enabled =3D _IBSetE t.ChangeIcon =3D null t.UserAction =3D action t.ChgState =3D _IBUI t.mObjId =3D oId t.mBorderId=3D bId t.mWidth =3D w t.mIsOn =3D t.mCurState =3D 0 } function _IBSetA() { if( this.mIsOn ) { obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 ) obj.style.posTop=3D0 } } function _IBSetI() { if( this.mIsOn ) { obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 ) obj.style.posTop=3D0=20 } } function _IBSetP() { if( this.mIsOn ) { obj=3Dthis.ChgState( gShadowClr,gHiliteClr,2 ) obj.style.posLeft+=3D1; obj.style.posTop+=3D1 } } function _IBSetD() { =20 obj=3Dthis.ChgState( gFaceClr,gFaceClr,0 ) obj.style.posTop=3D0=20 } function _IBSetE( state ) { var t=3Dthis GetObj( t.mBorderId ).style.visibility=3D"visible" if( state !=3D t.mIsOn ) { t.mIsOn=3Dstate if( state ) t.SetInactive() else t.SetDisabled() } } function _IBP() { var t=3Dthis if( t.mIsOn ) { if( t.UserAction !=3D null ) t.UserAction() if( t.ChangeIcon ) { obj=3DGetObj(t.mObjId) if( t.ChangeIcon() ) obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-4)*t.mWidth else obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-0)*t.mWidth } t.SetActive() } =20 } function _IBUI( clr1,clr2,nextState ) { var t=3Dthis SetBorder( GetObj( t.mBorderId ),clr1,clr2 ) obj=3DGetObj( t.mObjId ) obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-nextState)*t.mWidth-obj= .style.posTop t.mCurState=3DnextState return obj } //----------------------------------------- function TxtBtn( oId,oeId,action,chkState ) //----------------------------------------- { var t=3Dthis t.Perform =3D _TBP t.SetActive =3D _TBSetA t.SetInactive=3D _TBSetI t.SetPressed =3D _TBSetP t.SetDisabled=3D _TBSetD t.SetEnabled =3D _TBSetE t.GetState =3D chkState t.UserAction =3D action t.ChgState =3D _TBUI t.mObjId =3D oId t.m_elementsId=3D oeId t.mIsOn =3D 1 } function _TBSetA() { var t=3Dthis if( t.mIsOn && !t.GetState() ) t.ChgState( gHiliteClr,gShadowClr,0,0 ) } function _TBSetI() { var t=3Dthis if( t.mIsOn && !t.GetState() ) t.ChgState( gFaceClr,gFaceClr,0,0 ) } function _TBSetP() { if( this.mIsOn ) this.ChgState( gShadowClr,gHiliteClr,1,1 ) } function _TBSetD() { =20 this.ChgState( gFaceClr,gFaceClr,0,0 ) this.mIsOn =3D 0 } function _TBSetE() { var t=3Dthis if( !t.GetState() ) t.ChgState( gFaceClr,gFaceClr,0,0 ) else t.ChgState( gShadowClr,gHiliteClr,1,1 ) t.mIsOn =3D 1 } function _TBP() { var t=3Dthis if( t.mIsOn ) {=20 if( t.UserAction !=3D null ) t.UserAction() if( !t.GetState ) return if( t.GetState() ) t.SetPressed() else t.SetActive() } =20 } function _TBUI( clr1,clr2,lOffset,tOffset ) { SetBorder( GetObj( this.mObjId ),clr1,clr2 ) Offset( GetObj( this.m_elementsId ),lOffset,tOffset ) } function Offset( obj, top, left ){ obj.style.top=3Dtop; obj.style.left=3Dle= ft } function SetBorder( obj, upperLeft, lowerRight ) { s=3Dobj.style; s.borderStyle =3D "solid" s.borderWidth =3D 1=20 s.borderLeftColor =3D s.borderTopColor =3D upperLeft s.borderBottomColor=3D s.borderRightColor =3D lowerRight } function GetBtnObj(){ return gBtnArr[window.event.srcElement.id] } function BtnOnOver(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetActive() } function BtnOnDown(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetPressed() } function BtnOnOut(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetInactive() } function BtnOnUp() { b=3DGetBtnObj() if( b !=3D null ) b.Perform() else Upd() } function GetNtsState(){ return parent.gNtsOpen } function GetOtlState(){ return parent.gOtlOpen } function GetOtlTxtState(){ return parent.gOtlTxtExp } function NtsBtnSetFlag( fVal ) { s=3Ddocument.all.item( this.m_flagId ).style s.display=3D"none" if( fVal ) s.display=3D"" else s.display=3D"none" } function _BSetA_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etActive() } function _BSetI_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etInactive() } function _BSetP_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S= etPressed() } function _BSetA_BorderImg() {=20 b =3D gBtnArr[this.mBorderId]=20 if( b !=3D null && this.mIsOn && !b.GetState() ) { obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 ) obj.style.posTop=3D0 } } function _BSetI_BorderImg() {=20 b =3D gBtnArr[this.mBorderId] if( b !=3D null && this.mIsOn && !b.GetState() ) { obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 ) obj.style.posTop=3D0 } } var gHiliteClr=3D"THREEDHIGHLIGHT",gShadowClr=3D"THREEDSHADOW",gFaceClr=3D"= THREEDFACE" var gBtnArr =3D new Array() gBtnArr["nb_otl"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOtlPan= e,GetOtlState ) gBtnArr["nb_otlElem"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOt= lPane,GetOtlState ) gBtnArr["nb_nts"] =3D new ImgBtn( "nb_nts","nb_ntsBorder",10,parent.ToggleN= tsPane ) gBtnArr["nb_nts"].SetActive =3D _BSetA_BorderImg; gBtnArr["nb_nts"].SetInactive =3D _BSetI_BorderImg; gBtnArr["nb_ntsBorder"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.= ToggleNtsPane,GetNtsState ) gBtnArr["nb_ntsElem"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.To= ggleNtsPane,GetNtsState ) gBtnArr["nb_prevBorder"] =3D gBtnArr["nb_prev"]=3D new ImgBtn( "nb_prev","n= b_prevBorder",30,parent.GoToPrevSld ) gBtnArr["nb_nextBorder"] =3D gBtnArr["nb_next"]=3D new ImgBtn( "nb_next","n= b_nextBorder",30,parent.GoToNextSld ) gBtnArr["nb_sldshw"]=3D new ImgBtn( "nb_sldshw","nb_sldshwBorder",18,parent= .FullScreen ) gBtnArr["nb_sldshwBorder"] =3D new TxtBtn( "nb_sldshw","nb_sldshwBorder",pa= rent.FullScreen,null ) gBtnArr["nb_sldshwBorder"].SetActive =3D _BSetA_Border; gBtnArr["nb_sldshwBorder"].SetInactive =3D _BSetI_Border; gBtnArr["nb_sldshwText"] =3D new TxtBtn( "nb_sldshw","nb_sldshwText",parent= .FullScreen,null ) gBtnArr["nb_sldshwText"].SetActive =3D _BSetA_Border; gBtnArr["nb_sldshwText"].SetInactive =3D _BSetI_Border; gBtnArr["nb_voice"] =3D gBtnArr["nb_voiceBorder"] =3D new ImgBtn( "nb_voice= ","nb_voiceBorder",18,parent.ToggleVNarration ) gBtnArr["nb_otlTxtBorder"] =3D gBtnArr["nb_otlTxt"]=3D new ImgBtn( "nb_otlT= xt","nb_otlTxtBorder",23,parent.ToggleOtlText ) gBtnArr["nb_ntsBorder"].m_flagId=3D "nb_nts" gBtnArr["nb_ntsBorder"].SetFlag =3D NtsBtnSetFlag gBtnArr["nb_otlTxt"].ChangeIcon=3D GetOtlTxtState /********************************************* Context menu implementation _CM() is the function that's hooked up to the oncontextmenu event. Once we're asked to show the menu, we first build it by creating DIVs on-the-fly. Then we position it=20 within the screen area so it doesn't get clipped. Creating the DIVs using createElement() means we don't have to write out any extra HTML into the slide HTML files. **********************************************/ var sNext=3D"Successivo",sPrev=3D"Precedente",sEnd=3D"Fine presentazione",s= Font=3D"Arial",sArrow=3D"Freccia",sFreeform=3D"Figura a mano libera",sRect= =3D"Rettangolo",sOval=3D"Ovale" function ShowMenu() { BuildMenu(); var doc=3DPPTSld.document.body,x=3DPPTSld.event.clientX+doc.scrollLeft,y= =3DPPTSld.event.clientY+doc.scrollTop m =3D PPTSld.document.all.item("ctxtmenu") m.style.pixelLeft=3Dx if( (x+m.scrollWidth > doc.clientWidth)&&(x-m.scrollWidth > 0) ) m.style.pixelLeft=3Dx-m.scrollWidth m.style.pixelTop=3Dy if( (y+m.scrollHeight > doc.clientHeight)&&(y-m.scrollHeight > 0) ) m.style.pixelTop=3Dy-m.scrollHeight m.style.display=3D"" } function _CM() { if( !parent.IsFullScrMode() ) return; if(!PPTSld.event.ctrlKey) { ShowMenu() return false } else HideMenu() } function BuildMenu() { if( PPTSld.document.all.item("ctxtmenu") ) return var mObj=3DCreateItem( PPTSld.document.body ) mObj.id=3D"ctxtmenu" mObj.style.visibility=3D"hidden" var s=3DmObj.style s.position=3D"absolute" s.cursor=3D"default" s.width=3D"120px" SetCMBorder(mObj,"menu","black") var iObj=3DCreateItem( mObj ) SetCMBorder( iObj, "threedhighlight","threedshadow" ) iObj.style.padding=3D2 CreateMenuItem( iObj,sNext,M_GoNextSld,M_True ) CreateMenuItem( iObj,sPrev,M_GoPrevSld,M_HasPrevSld ) =09 CreateSeparator( iObj ) CreateMenuItem( iObj,sEnd,M_End,M_True ) mObj.style.visibility=3D"visible" } function Cancel() { window.event.cancelBubble=3Dtrue; window.event.returnVa= lue=3Dfalse } function Highlight() { ChangeClr("activecaption","threedhighlight") } function Deselect() { ChangeClr("threedface","menutext") } function Perform() { e=3DPPTSld.event.srcElement if( e.type=3D=3D"menuitem" && e.IsActive() ) e.Action() else PPTSld.event.cancelBubble=3Dtrue } function ChangeClr( bg,clr ) { e=3DPPTSld.event.srcElement if( e.type=3D=3D"menuitem" && e.IsActive() ) { e.style.backgroundColor=3Dbg e.style.color=3Dclr } } function M_HasPrevSld() { return( parent.HasPrevSld() ) } function M_GoNextSld() { if( gIsEndShow ) M_End(); else GoToNextSld() } function M_GoPrevSld() { if( gIsEndShow ) { gIsEndShow=3D0; history.back();= PPTSld.event.cancelBubble=3Dtrue; } else GoToPrevSld() } function M_True() { return true } function M_End() { window.close( self ) } function CreateMenuItem( node,text,action,eval ) { var e=3DCreateItem( node ) e.type=3D"menuitem" e.Action=3Daction e.IsActive=3Deval e.innerHTML=3Dtext if( !e.IsActive() ) e.style.color=3D"threedshadow" e.onclick=3DPerform e.onmouseover=3DHighlight e.onmouseout=3DDeselect s=3De.style; s.fontFamily=3DsFont s.fontSize=3D"9pt" s.paddingLeft=3D2 } function CreateSeparator( node ) { var sObj=3DCreateItem( node ) SetCMBorder(sObj,"menu","menu") var s=3DsObj.style s.borderTopColor=3D"threedshadow" s.borderBottomColor=3D"threedhighlight" s.height=3D1 s.fontSize=3D"0px" } function CreateItem( node ) { var elem=3DPPTSld.document.createElement("DIV") node.insertBefore( elem ) return elem } function SetCMBorder( o,ltClr,rbClr ) { var s=3Do.style s.backgroundColor=3D"menu" s.borderStyle=3D"solid" s.borderWidth=3D1 s.borderColor=3DltClr+" "+rbClr+" "+rbClr+" "+ltClr } ------=_NextPart_01C9B12B.9BC52B30 Content-Location: file:///C:/449658CF/scuola_&_fisco_file/fullscreen.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" ------=_NextPart_01C9B12B.9BC52B30 Content-Location: file:///C:/449658CF/scuola_&_fisco_file/buttons.gif Content-Transfer-Encoding: base64 Content-Type: image/gif R0lGODlhWAESAPf4AAAAAIAAAACAAICAAAAAgIAAgACAgICAgAQEBISEBASEBISEhAQEhMTExAQE /KTM9Pz8/ERERPz8BAT8/KSkpGRkhMTcxCRkxAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAMDAwP8AAAD/AP//AAAA//8A/wD//////yH5BAEAAPgALAAAAABYARIA QAj/APEJHEiwoMGDCBMqXMiwocOHECNKnEixosWLGCEiQKCRo8YDIEHig2DxAD4LKD1avDDhgUuV GUOGbHBR5QGYFBG4fHAB58EKECJEwCfUYAWPFGAygLCRKQIIUKM6WAohKUGgCikcFWh1INWoYKVS 7SrQ41GbIhGYLAuVQVOoC+IyXUuUAkG1HE3KFDhAwkgJc5/qDZmxsOHDiBMrXsy4sePDGyP7lChT 5MULmDPnlDw5YmW6FTNrfgi0aNGEZPEtbfo2bNTUpYeeRph69dPWrqvCNFuBIGG1A59CYPAVQtwF cw0OxWdTIOiBCQAjaAB17fOFII8voGmRc+eOkilm/z9OvTtnjN4hYk1YoT3H2rnBOphPAB9skgq3 2lcaX/5YnJVt9BloAar12UEIRGCZdQghMABI1Tn32IQUVthYexhmqGGGMBHAgIfEhSiiiATAtOGJ GnYI4ogsEldicAYOGNJGZaml3Y0L3NTZUBz1xlB0PUoUI0jlVWRSVN89xBKSGB1YU1TMoRfVBEle hR9HQs1GEHxQ3RZZbveZthxt/LEmXHyp5XWABSCpaRJwbM13gAACPHVccgJFgF+NEhqUAEkQSCfc ddhVhh5dVTaEAEsTUNlkZUWKN9BNGDE6QU8OrSdbllzpxyVTTrU21Uj3scfhp7nNpyoDaTIEJ3P9 If8J2kbLNYegg9JRBwGhFvbq66+ZUiDssMQWK2yHxiZLrInKNotss8l+B5yBrr5p2UIJvortANoC 6+234IbLla/elRtZjeamh5CC3Sb0YLvixivvYkDFGlZqBNh7r4n6goVvv6/ZlCicN+kL71ALTnpQ dCIZp7CihkLA3UQmoWRBogyxtBPGCTnZncVR1rSTo5nuydC/Eo8kUH+lOoTyyvjoCuZu+PjYIKLD rZybtrM1d10C0QXKEVz48GrQkEeWdFJKlbb0UmEeV0SzyC6RvNB646LWIVjUNeC1zAFb+RDKXksM 9r531bwmpQW9+hQDDsx5pqwDRWBXcFES2hc+gEn/wJGdEEWdE6LoWcoxQweaTNmkhydkKaYMYY2Q p1unbLl/pPKbn3v7EZRvrKvqlja2ONvrtoIw9tn2g32/tQBlhtYkU+MNikZ7QYlPDPuMldpOmuJX nVo5VF3HjI+q89mteX5IDd/fVFClma5kiE4f2XUJhlz09gj2NbTDRifkmu7zXjR++RVJ/lPznuvr QH2iD6S+UewP9Dnon6d2NLwN8n90BB6hC68cFMCHoe+ACASP9c4DowUyEF0OPFcDI0ij/VXPaAKC UfhS95AKGoQ7IBRICI1HwhGaUIQoLGEKT6jCFrLwhSuMoQtlCMMZ2rCGOKShDm+4wxzy8Ic+DGIP B4cIRCKGMCAAOy== ------=_NextPart_01C9B12B.9BC52B30 Content-Location: file:///C:/449658CF/scuola_&_fisco_file/frame.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" SCUOLA & FISCO ------=_NextPart_01C9B12B.9BC52B30 Content-Location: file:///C:/449658CF/scuola_&_fisco_file/outline.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii"
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