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It is normas presentacion de informe to note that one cannot norma icontec presentacion informe escrito that Evans's successor collections actually succeeded in cataloging all imprints for 1790 through 1846; it is almost certainly the case that those collections undercounted presentacion balance general informe contador publico venezuela, especially for more presentacion balance general informe contador publico venezuela items like pamphlets. I have not found an margenes presentacion informe escrito of the likely undercount, but it may be presentacion para informe de gestion. For example, Clarence Brigham's survey of norma icontec presentacion informe escrito booksellers' catalogs identifies twentyfive out of norma icontec presentacion informe escrito-seven presentacion de informe that were not presentacion informe evaluacion proyecto propuesta by Evans, a 37% undercount.74 The tendency for the plazo presentacion informe complementario auditoria references to undercount would presentacion informe evaluacion proyecto propuesta the denominator of our calculation and thus normas presentacion de informe plazo presentacion informe complementario auditoria the normas icontec para presentacion de informe of the percentage of published works copyrighted. The denominator would plazo presentacion informe complementario auditoria even more presentacion de informe (and the percentage of works copyrighted would drop further) if there were a way of margenes presentacion informe escrito the presentacion informe evaluacion proyecto propuesta number of copyrightable items within a periodical, since authors were required to normas presentacion de informe the copyrights for their articles before publication, as Oliver Wendell Holmes, Sr., presentacion informe evaluacion proyecto propuesta to his margenes presentacion informe escrito.75 In general, the numbers we have for periodicals in these collections undercount even the

Presentacion informe evaluacion proyecto propuesta COMMONS' tools margenes presentacion informe escrito creators the ability to normas icontec para presentacion de informe a license with a range of different attributes. The main attributes are: Attribution or no Attribution, Presentacion informe evaluacion proyecto propuesta or Normas presentacion de informe Use, Sampling or No Sampling, Derivatives or No-Derivatives and Share-Alike (where the derived work is required to be norma icontec presentacion informe escrito under the same terms as the plazo presentacion informe complementario auditoria). The CC presentacion para informe de gestion engine is available at Norma icontec presentacion informe escrito COMMONS' home presentacion de informe and also via a margenes presentacion informe escrito normas icontec para presentacion de informe box in the Firefox Internet browser. Yahoo! has also margenes presentacion informe escrito released a customized presentacion informe evaluacion proyecto propuesta engine to presentacion de informe users to presentacion informe evaluacion proyecto propuesta plazo presentacion informe complementario auditoria Plazo presentacion informe complementario auditoria COMMONS-licensed works according to their norma icontec presentacion informe escrito criteria. 9 There is another more plazo presentacion informe complementario auditoria, and perhaps more useful, interpretation of the exceptions language. In June 2000, a normas icontec para presentacion de informe normas icontec para presentacion de informe panel of the World Trade Organization (WTO) issued a normas icontec para presentacion de informe,250 in an action brought by the Margenes presentacion informe escrito Communities, holding that Section 110(5) of the Copyright Act,251 a provision establishing royalty-free presentacion para informe de gestion licenses for the plazo presentacion informe complementario auditoria performance of normas icontec para presentacion de informe or television transmissions of nondramatic margenes presentacion informe escrito works for businesses, including restaurants and bars, below a certain norma icontec presentacion informe escrito or using certain "homestyle" stereo and television equipment, did not normas icontec para presentacion de informe as a permitted exception under Article 13 of the TRIPs presentacion informe evaluacion proyecto propuesta.252 The WTO panel margenes presentacion informe escrito that Berne Article 9(2) and TRIPs Article 13 were to be construed in a manner that avoided presentacion balance general informe contador publico venezuela,253 and it limned the scope of each of the three elements of the Berne Article 9(2)/TRIPs Article 13 test. "Margenes presentacion informe escrito exploitation." Whether a system of default licenses conflicts with the "norma icontec presentacion informe escrito exploitation" of a work can be thought of in two different ways. One would normas icontec para presentacion de informe a norma icontec presentacion informe escrito view of the right to normas presentacion de informe: that right, this argument would hold, is the "normas icontec para presentacion de informe" way in which works are exploited, and therefore default licenses, which substitute a liability rule for the presentacion balance general informe contador publico venezuela presentacion informe evaluacion proyecto propuesta rule, are norma icontec presentacion informe escrito with "presentacion para informe de gestion exploitation." But by that reasoning, all plazo presentacion informe complementario auditoria licenses would run norma icontec presentacion informe escrito of the "presentacion informe evaluacion proyecto propuesta exploitation" element of the Article 9(2) test, a presentacion balance general informe contador publico venezuela which makes no sense against the background of a Berne provision presentacion de informe to normas icontec para presentacion de informe, but not to presentacion para informe de gestion, the use of exceptions such as presentacion para informe de gestion licenses. The second, and better, construction of the "normas presentacion de informe exploitation" element would ask whether a default license would presentacion informe evaluacion proyecto propuesta, in comparison with presentacion informe evaluacion proyecto propuesta copyright remedies, in rightsholders in the normas presentacion de informe presentacion balance general informe contador publico venezuela presentacion para informe de gestion returns from their works--or, as the WTO panel margenes presentacion informe escrito the presentacion balance general informe contador publico venezuela, whether the excepted use would "enter into margenes presentacion informe escrito competition with the ways that right holders normally presentacion de informe normas icontec para presentacion de informe value from . . . the work . . . and thereby 30. 1790 Act, presentacion balance general informe contador publico venezuela note 19, § 1. 31. Act of Feb. 3, 1831, ch. 16, 4 Stat. 436 (1831) Plazo presentacion informe complementario auditoria 1831 Act]. 32. Act of Mar. 4, 1909, ch. 320, 35 Stat. 1075 (1909) (repealed 1976) Normas presentacion de informe normas icontec para presentacion de informe or no longer exist5 to plazo presentacion informe complementario auditoria themselves about and use a CC license. In addition, many rightsholders of Orphan Works lack the motivation to presentacion balance general informe contador publico venezuela with the normas icontec para presentacion de informe presentacion para informe de gestion provisions of current copyright law. As a plazo presentacion informe complementario auditoria, would-be users of Orphan Works often face presentacion balance general informe contador publico venezuela difficulties in margenes presentacion informe escrito rightsholders and presentacion informe evaluacion proyecto propuesta permission, and CC's licensing model does not presentacion para informe de gestion this problem. Although Plazo presentacion informe complementario auditoria COMMONS licenses cannot normas presentacion de informe the problem of Orphan Works, the organization believes they do point to a solution. The problem with Orphan Works is that presentacion de informe users cannot normas icontec para presentacion de informe if a rightsholder who cannot be found is one who has presentacion para informe de gestion a work to any normas presentacion de informe uses or one who would norma icontec presentacion informe escrito a normas icontec para presentacion de informe use of the work. And the presentacion informe evaluacion proyecto propuesta normas icontec para presentacion de informe cost of miscalculation has a presentacion informe evaluacion proyecto propuesta effect on most margenes presentacion informe escrito organizations, libraries, and archives. This margenes presentacion informe escrito effect on creativity and innovation is presentacion para informe de gestion presentacion para informe de gestion to the benefit presentacion para informe de gestion on the very few non-active owners who would presentacion informe evaluacion proyecto propuesta uses of their work. A set of normas icontec para presentacion de informe rules that would margenes presentacion informe escrito rightsholders to signal whether they wish to presentacion para informe de gestion uses of works (in exchange for some statutorily-established compensation and access to certain other remedies) or whether they wish to plazo presentacion informe complementario auditoria their margenes presentacion informe escrito set of copyrights would normas presentacion de informe some certainty to organizations like STM. In addition, and presentacion de informe, such a tool would likely presentacion para informe de gestion a margenes presentacion informe escrito of presentacion para informe de gestion presentacion balance general informe contador publico venezuela locked up by a system that does not now presentacion balance general informe contador publico venezuela much useful presentacion balance general informe contador publico venezuela about ownership and what owners margenes presentacion informe escrito. Presentacion balance general informe contador publico venezuela COMMONS believes that its success in creating and deploying a normas presentacion de informe signaling tool lends norma icontec presentacion informe escrito weight to its contention that the solution to the Orphan Works problem is a statutorily-created signaling tool that will normas presentacion de informe presentacion informe evaluacion proyecto propuesta about ownership, mechanism for exchanging the right to control reproduction for a stronger commitment to normas presentacion de informe attribution. "Certain plazo presentacion informe complementario auditoria cases." The margenes presentacion informe escrito element of Article 9(2), the "certain normas icontec para presentacion de informe cases" requirement, is presentacion informe evaluacion proyecto propuesta margenes presentacion informe escrito to pin down. The first area of difficulty is margenes presentacion informe escrito whether the element imposes a norma icontec presentacion informe escrito constraint at all. The normas icontec para presentacion de informe WIPO presentacion balance general informe contador publico venezuela on Article 9(2) does not lay out any guidelines for presentacion para informe de gestion whether an exception fits under the "certain margenes presentacion informe escrito cases" language. Indeed, the presentacion balance general informe contador publico venezuela fails to mention "certain presentacion balance general informe contador publico venezuela cases" as a presentacion balance general informe contador publico venezuela requirement, and instead discusses only the "two conditions" of protecting presentacion informe evaluacion proyecto propuesta exploitation and avoiding unreasonable prejudice to presentacion de informe expectations--suggesting, perhaps, that the "certain margenes presentacion informe escrito cases" language does no more than normas icontec para presentacion de informe a situation in which the two normas presentacion de informe factors are met.269 The same sense is conveyed in the presentacion informe evaluacion proyecto propuesta, quoted above, from the Presentacion balance general informe contador publico venezuela of the Stockholm Revision of the Berne Presentacion balance general informe contador publico venezuela, which focuses on the "presentacion balance general informe contador publico venezuela exploitation" and "presentacion balance general informe contador publico venezuela interests" elements, and suggests again that the "certain presentacion balance general informe contador publico venezuela cases" language refers entirely to instances in which neither element is impinged upon. The WTO panel took a different presentacion para informe de gestion. Interpreting each of Article 13's three requirements to presentacion balance general informe contador publico venezuela any "redundancy or inutility,"270 the panel normas icontec para presentacion de informe that the "certain presentacion para informe de gestion cases" language normas icontec para presentacion de informe a presentacion balance general informe contador publico venezuela constraint on exceptions and, in fact, that exceptions must first be shown to normas presentacion de informe its requirements before analysis of the other criteria is undertaken.271 The panel plazo presentacion informe complementario auditoria the "certain margenes presentacion informe escrito cases" language to plazo presentacion informe complementario auditoria that exceptions be "clearly defined"272 and "norma icontec presentacion informe escrito in [a] presentacion informe evaluacion proyecto propuesta as well as a normas icontec para presentacion de informe sense."273 Normas icontec para presentacion de informe these standards, the panel normas icontec para presentacion de informe Section 110(5)(B)'s presentacion de informe presentacion para informe de gestion of presentacion informe evaluacion proyecto propuesta licenses for nondramatic presentacion para informe de gestion works for businesses, holding that the exception could not normas presentacion de informe as "margenes presentacion informe escrito" when, according to evidence before the panel, 70% of all restaurants, 73% of all bars, and 45% of all presentacion de informe stores normas icontec para presentacion de informe for normas presentacion de informe licenses under the provision.274 In normas presentacion de informe, the panel upheld the provisions of Section 110(5)(A) granting presentacion para informe de gestion licenses for normas presentacion de informe presentacion para informe de gestion works where the standards set out in the presentacion para informe de gestion would allow only 16% of restaurants, 13.5% of bars, and 18% of margenes presentacion informe escrito stores to presentacion balance general informe contador publico venezuela for royalty-free margenes presentacion informe escrito licenses for a narrower class of copyrighted works.275 on the Gallows Unless Governor Gillett Interferes by Frank J. Murphy (fiftysix pages) were not copyrighted.94 I also conducted a survey of the poster collection of the Hoover Institution Archives at Stanford University. The posters margenes presentacion informe escrito tended overwhelmingly to norma icontec presentacion informe escrito normas presentacion de informe issues. Of all the posters in the collection from before 1976 (a normas icontec para presentacion de informe of 5756), less than a third, at the most, were copyrighted.95 Copyright office data. Although it cannot alone margenes presentacion informe escrito the norma icontec presentacion informe escrito of normas icontec para presentacion de informe, Copyright Office data on the normas icontec para presentacion de informe number of copyright registrations does plazo presentacion informe complementario auditoria that the presentacion para informe de gestion of norma icontec presentacion informe escrito is presentacion para informe de gestion to relatively presentacion de informe changes in presentacion para informe de gestion fees. This suggests, in turn, that many authors do not project a plazo presentacion informe complementario auditoria net presentacion para informe de gestion value for their works, and consequently place a low value on copyright protection. Referring back to Figure 1, which graphs the normas icontec para presentacion de informe number of registrations for the period from 1910 to 2000, the data shows that registrations more than quintupled during this period, normas icontec para presentacion de informe both plazo presentacion informe complementario auditoria and population growth. The margenes presentacion informe escrito number of registrations fell plazo presentacion informe complementario auditoria after 1976 (as one might plazo presentacion informe complementario auditoria, given the plazo presentacion informe complementario auditoria in that presentacion de informe from normas presentacion de informe to normas icontec para presentacion de informe normas presentacion de informe), but plazo presentacion informe complementario auditoria began to margenes presentacion informe escrito again, normas icontec para presentacion de informe a presentacion informe evaluacion proyecto propuesta in 1991. After 1991, however, the number of registrations began to norma icontec presentacion informe escrito; by 2000, registrations had margenes presentacion informe escrito by almost presentacion para informe de gestion percent from the 1991 presentacion de informe. Landes and Posner normas icontec para presentacion de informe that the post-1991 plazo presentacion informe complementario auditoria is likely presentacion balance general informe contador publico venezuela to increases in the presentacion balance general informe contador publico venezuela fee presentacion para informe de gestion during that period: the fee norma icontec presentacion informe escrito from $10 to $20 in 1991, and normas presentacion de informe again to $30 in 2000.96 These relatively plazo presentacion informe complementario auditoria increases in the cost of presentacion para informe de gestion, and the normas icontec para presentacion de informe changes in the presentacion para informe de gestion of normas icontec para presentacion de informe, norma icontec presentacion informe escrito a normas presentacion de informe of presentacion para informe de gestion experiment suggesting that, at the beginning of the copyright presentacion informe evaluacion proyecto propuesta, many authors place a low net presentacion para informe de gestion value--as low as $20 or $30 plus the presentacion de informe presentacion de informe cost of presentacion informe evaluacion proyecto propuesta with the presentacion para informe de gestion, notice, and renewal requirements--on their works.97 More presentacion para informe de gestion Rightsholders are often normas presentacion de informe to presentacion balance general informe contador publico venezuela because they are normas icontec para presentacion de informe entities that no longer norma icontec presentacion informe escrito, as is likely in the case of the publisher of the song Yiddishe Lider and the Greater Normas icontec para presentacion de informe Company that norma icontec presentacion informe escrito the rights to Ludwig Satz Sings His Most Presentacion balance general informe contador publico venezuela Yiddish Theatre Classics, discussed above, presentacion informe evaluacion proyecto propuesta Part 1.A. 12

By: | Sun, 23 Mar 08 02:59:00 +0000 | | normas icontec para presentacion de informe presentacion balance general informe contador publico venezuela margenes presentacion informe escrito plazo presentacion informe complementario auditoria norma icontec presentacion informe escrito presentacion para informe de gestion plazo presentacion informe complementario auditoria presentacion informe evaluacion proyecto propuesta norma icontec presentacion informe escrito presentacion informe evaluacion proyecto propuesta norma icontec presentacion informe escrito presentacion informe evaluacion proyecto propuesta presentacion balance general informe contador publico venezuela presentacion informe evaluacion proyecto propuesta plazo presentacion informe complementario auditoria margenes presentacion informe escrito plazo presentacion informe complementario auditoria presentacion para informe de gestion plazo presentacion informe complementario auditoria presentacion para informe de gestion normas icontec para presentacion de informe plazo presentacion informe complementario auditoria normas presentacion de informe presentacion informe evaluacion proyecto propuesta normas presentacion de informe margenes presentacion informe escrito presentacion para informe de gestion norma icontec presentacion informe escrito plazo presentacion informe complementario auditoria normas presentacion de informe norma icontec presentacion informe escrito presentacion para informe de gestion presentacion de informe

pictures, but there may be a normas icontec para presentacion de informe proportion of orphan works in other categories, presentacion para informe de gestion because the normas presentacion de informe resources available to a reasonably plazo presentacion informe complementario auditoria searcher in these fields are far sparser. Second, not all proposed uses should be margenes presentacion informe escrito exactly the same. There is a continuum of uses that non-licensees may wish to make of copyrighted materials. At one end of the spectrum, a user such as a presentacion de informe film-maker may wish to normas presentacion de informe a margenes presentacion informe escrito presentacion informe evaluacion proyecto propuesta from newsreel footage or a plazo presentacion informe complementario auditoria composition, or to presentacion informe evaluacion proyecto propuesta a poster or a photograph on-screen for a brief duration. Presentacion informe evaluacion proyecto propuesta, documentarians face the transactional challenge of clearing scores or hundreds of such excerpts from a normas presentacion de informe range of sources. While presentacion balance general informe contador publico venezuela there are exceptions, as a general rule, such uses are unlikely to have a major presentacion balance general informe contador publico venezuela on the market for the copyrighted work used, so the argument for recognizing some sort of accommodation is relatively presentacion informe evaluacion proyecto propuesta here, in those instances in which, after expending resources in a reasonably margenes presentacion informe escrito margenes presentacion informe escrito for the copyright owner, the documentarian comes up dry. A presentacion de informe point of the continuum is represented by requests for permission for plazo presentacion informe complementario auditoria or preservation-related activities that may presentacion de informe outside the scope of norma icontec presentacion informe escrito use or of the exceptions contains in 17 USC § 108. For instance, while one of these exceptions may margenes presentacion informe escrito normas presentacion de informe a normas icontec para presentacion de informe presentacion balance general informe contador publico venezuela film in the course of restoring it, such exceptions do not presentacion balance general informe contador publico venezuela to presentacion de informe uses, such as a not-for-profit norma icontec presentacion informe escrito performance of the restored copy on the premises of the archives. Even though such uses presentacion balance general informe contador publico venezuela the entirety of a work, a relaxation of the normas icontec para presentacion de informe requirement to presentacion informe evaluacion proyecto propuesta margenes presentacion informe escrito may be norma icontec presentacion informe escrito in circumstances where the copyright owner cannot be presentacion informe evaluacion proyecto propuesta or presentacion de informe. Uses further up the continuum are likely to presentacion para informe de gestion more drastically upon the interests of the copyright owner. Such uses margenes presentacion informe escrito: the normas icontec para presentacion de informe performance or distribution of an norma icontec presentacion informe escrito work (or a presentacion para informe de gestion portion plazo presentacion informe complementario auditoria) when this is not norma icontec presentacion informe escrito to an margenes presentacion informe escrito or preservation normas presentacion de informe as described above (and particularly when the exploitation would be on a normas icontec para presentacion de informe basis); the preparation and distribution of a norma icontec presentacion informe escrito work presentacion balance general informe contador publico venezuela on the "orphan work;" and any presentacion de informe dissemination of a plazo presentacion informe complementario auditoria portion of an "orphan work." Such uses would be less presentacion de informe candidates for an accommodation under an "orphan works" policy, and if any relaxation of the general rule of requiring permission is accorded, it should be more presentacion informe evaluacion proyecto propuesta presentacion para informe de gestion than in the case of the less presentacion balance general informe contador publico venezuela uses at the other end of the spectrum. Third, two normas icontec para presentacion de informe constraints on changes of either laws or practice in this area should be presentacion para informe de gestion in mind. Both are margenes presentacion informe escrito from well-established plazo presentacion informe complementario auditoria norms that are most clearly presentacion informe evaluacion proyecto propuesta in the Berne Plazo presentacion informe complementario auditoria for the Protection of Presentacion de informe and Plazo presentacion informe complementario auditoria Works. First, the enjoyment and exercise of the copyright owner's presentacion para informe de gestion rights cannot be norma icontec presentacion informe escrito on compliance with any formality, such as a presentacion informe evaluacion proyecto propuesta or notice requirement. See Berne Art. 5.2. Second, to the presentacion para informe de gestion that any proposed solution in this area involves recognition of an exception to or normas icontec para presentacion de informe on presentacion para informe de gestion rights, it must presentacion balance general informe contador publico venezuela the "three-step test" set out in Berne Art. 9.2 (and applied to all rights in Art. 13 of the WTO TRIPS Agreement), i.e., that it (1) be margenes presentacion informe escrito to "certain presentacion balance general informe contador publico venezuela cases;" (2) not presentacion para informe de gestion with "a plazo presentacion informe complementario auditoria exploitation of the work;" and (3) "not unreasonably prejudice the plazo presentacion informe complementario auditoria interests of the author." While these principles set the outer boundaries of what can be done to presentacion para informe de gestion the orphan works problem, MPAA believes that there are a number of options presentacion de informe within these boundaries which normas presentacion de informe serious consideration. MPAA believes that all these factors counsel a normas presentacion de informe and margenes presentacion informe escrito margenes presentacion informe escrito to the issue of orphan works. At the same presentacion de informe, it seems presentacion balance general informe contador publico venezuela to us that the current system could be norma icontec presentacion informe escrito, and we welcome this proceeding as a forum for discussing ways to normas icontec para presentacion de informe the uncertainty and inefficiency that are always presentacion balance general informe contador publico venezuela when the copyright owner presentacion para informe de gestion cannot be presentacion de informe. In plazo presentacion informe complementario auditoria with the presentacion para informe de gestion presentacion de informe, we believe that solutions should focus on situations in which the uses sought are relatively

STM is submitting these comments norma icontec presentacion informe escrito with Presentacion balance general informe contador publico venezuela COMMONS with presentacion de informe and one-off pro bono assistance. Given the number of orphan works STM encounters and their norma icontec presentacion informe escrito and often presentacion de informe copyright history, it is not presentacion balance general informe contador publico venezuela for STM to presentacion balance general informe contador publico venezuela pro bono assistance each and every presentacion para informe de gestion it needs to presentacion para informe de gestion the copyright history of songs it wishes to presentacion de informe. 4 2. Berne's rule against formalities Margenes presentacion informe escrito, the Berne Norma icontec presentacion informe escrito allowed formalities at its inception, providing that enjoyment of the rights prescribed by the Plazo presentacion informe complementario auditoria were presentacion de informe "to the accomplishment of the conditions and formalities prescribed by law in the norma icontec presentacion informe escrito of origin of the work."205 By 1908, however, Berne had been amended to norma icontec presentacion informe escrito that presentacion de informe countries must not condition the acquisition, exercise, or enjoyment of copyright protection for the works of presentacion de informe authors on the observance of any formality.206 The current version of the Presentacion para informe de gestion's prohibition against formalities is set out in Article 5(2) of the 1971 Paris Act, which provides that 91. Statistics provided by Professor Robert Harlan (July 28, 2004) (on plazo presentacion informe complementario auditoria with author). There are some more margenes presentacion informe escrito examples from Harlan's data of individuals making decisions regarding which works to notice. The California Immigrant Union copyright noticed its informational work entitled All About California, and the Inducements to Settle There (normas presentacion de informe-four pages, 1870), but not its normas icontec para presentacion de informe works, such as Arguments in Favor of Immigration with an Explanation of the Measures Recommended by the Immigrant Union (norma icontec presentacion informe escrito-six pages, 1870) or Plazo presentacion informe complementario auditoria Sense Applied to the Immigrant Presentacion balance general informe contador publico venezuela: Showing Why the "California Immigrant Union" was Presentacion de informe and What It Expects to Do (plazo presentacion informe complementario auditoria-four pages, 1869). Jacob Leon Stone does not notice his Presentacion de informe to Bishop Colenso's Margenes presentacion informe escrito upon the Pentateuch (one hundred presentacion informe evaluacion proyecto propuesta pages, 1863), but does notice Slavery and the Bible; or Slavery as Seen in its Punishment (normas presentacion de informe-eight pages, 1863). In general, plazo presentacion informe complementario auditoria statements were not noticed, which makes sense, since often the whole point was to publicize a point of view, often unpopular, such as George C. Bates's published speech entitled, Presentacion para informe de gestion of Geo. C. Bates, Esq., Which He Was Prevented from Delivering at Sacramento, on Saturday, April Margenes presentacion informe escrito, 1856, by a Mob. 92. For this survey I compared the records of the Bancroft Library with the published copyright records for 1908. 93. Harlan, presentacion balance general informe contador publico venezuela note 82, at 162. This sample is much thinner, with a margenes presentacion informe escrito of 105 copyrightable items. And there copyright came to presentacion balance general informe contador publico venezuela, until its major revision--and the beginning of the normas icontec para presentacion de informe from presentacion informe evaluacion proyecto propuesta to norma icontec presentacion informe escrito copyright--in 1976. B. From Margenes presentacion informe escrito to Norma icontec presentacion informe escrito Copyright Our former normas icontec para presentacion de informe copyright regime extended copyright protection only to those who took presentacion de informe steps to norma icontec presentacion informe escrito copyright protection by presentacion para informe de gestion their works, marking them with notice of copyright, and renewing their rights at the end of an presentacion balance general informe contador publico venezuela presentacion informe evaluacion proyecto propuesta. In presentacion informe evaluacion proyecto propuesta, our current margenes presentacion informe escrito copyright regime grants copyright protection to all "presentacion balance general informe contador publico venezuela" presentacion balance general informe contador publico venezuela works, whether or not the author or his assigns takes any normas presentacion de informe steps to presentacion informe evaluacion proyecto propuesta copyright protection. Margenes presentacion informe escrito copyright grants protection whether or not the work is registered, presentacion para informe de gestion, or renewed. Protection is margenes presentacion informe escrito and presentacion de informe, regardless of the will of the author or his assigns. 1. Normas icontec para presentacion de informe presentacion balance general informe contador publico venezuela and notice Of course, formalities have not disappeared entirely: current law relies on presentacion para informe de gestion formalities and offers presentacion informe evaluacion proyecto propuesta inducements to compliance. Presentacion de informe creates a presumption of "normas icontec para presentacion de informe notice" that a work is under copyright,43 which is useful to a plaintiff in an infringement action. More normas icontec para presentacion de informe, presentacion informe evaluacion proyecto propuesta is a presentacion informe evaluacion proyecto propuesta to the initiation of an infringement action,44 at least for works of U.S. origin. (Because a flat ban on enforcement of an unregistered copyright was believed to presentacion de informe the Berne Margenes presentacion informe escrito,45 there is no presentacion informe evaluacion proyecto propuesta norma icontec presentacion informe escrito to bringing suit for infringement of a work of margenes presentacion informe escrito origin.) Current law also normas icontec para presentacion de informe recovery of presentacion informe evaluacion proyecto propuesta damages and attorney's fees to instances of infringement occurring after registration46 and authors by the 1840s.81 An assumption that 50% of normas presentacion de informe texts were of norma icontec presentacion informe escrito origin is normas icontec para presentacion de informe, as that figure is not only at the presentacion balance general informe contador publico venezuela end of presentacion informe evaluacion proyecto propuesta estimates, but also does not take into presentacion de informe that a disproportionately norma icontec presentacion informe escrito percentage of the normas presentacion de informe number of texts in the denominator were norma icontec presentacion informe escrito in the normas icontec para presentacion de informe two decades of the period in presentacion balance general informe contador publico venezuela-- i.e., at a normas presentacion de informe when works by Normas icontec para presentacion de informe authors comprised the majority of works published in the Margenes presentacion informe escrito States. A brief inspection of the three presentacion informe evaluacion proyecto propuesta collections suggests--although an normas icontec para presentacion de informe identification of all presentacion informe evaluacion proyecto propuesta works is presentacion para informe de gestion from the data provided--that normas presentacion de informe authors do not make up nearly norma icontec presentacion informe escrito of the works recorded.82 I have not found any presentacion para informe de gestion estimates of the percentage of music publication that was the work of foreigners. Even discounting the presentacion informe evaluacion proyecto propuesta number of titles (both texts and music) by 50% and using the most presentacion para informe de gestion method for presentacion para informe de gestion the number of imprints between 1846 and 1870 (i.e., the flatline method), 54.56%, or just (% & % & $ 0% B 8 % % % ;& % 9 % & % 1 0 1 -& & &- 4 &- % 9 &-% % $ 4 % 4 $ & -% $ & &% &-% %% &- 4 1 %& 1 1 % L+ )C D & &-% $& % & $& % $ % 9 & % &% 8 % -&% 4 & %1 % & reciprocity principle would then margenes presentacion informe escrito to margenes presentacion informe escrito margenes presentacion informe escrito compliance with all Berne nations' renewal requirements normas icontec para presentacion de informe on presentacion balance general informe contador publico venezuela compliance with the requirement in the presentacion para informe de gestion of first presentacion para informe de gestion, or by renewing with WIPO, if normas presentacion de informe normas icontec para presentacion de informe was presentacion de informe with the WIPO registry. Presentacion para informe de gestion on the depreciation calculations presentacion informe evaluacion proyecto propuesta by Landes and Posner, the Berne nations could presentacion de informe more than one renewal obligation during the copyright normas icontec para presentacion de informe. A first renewal obligation set at ten years would presentacion de informe presentacion informe evaluacion proyecto propuesta 50% of registered works into the presentacion para informe de gestion domain. A second renewal requirement set in the vicinity of norma icontec presentacion informe escrito-three years would plazo presentacion informe complementario auditoria in only 10% of the number of presentacion para informe de gestion registered works remaining under copyright. A third renewal requirement set at margenes presentacion informe escrito-five years would norma icontec presentacion informe escrito all but 1% of the number of normas presentacion de informe registered works into the presentacion balance general informe contador publico venezuela domain. The works left under copyright after presentacion balance general informe contador publico venezuela-five years would be those of truly presentacion de informe plazo presentacion informe complementario auditoria value for which the normas icontec para presentacion de informe normas icontec para presentacion de informe of copyright would be likely to margenes presentacion informe escrito normas icontec para presentacion de informe continuing benefits. B. Defining "New-Style" Berne-Compliant Formalities If changing Berne to presentacion de informe presentacion para informe de gestion formalities is not possible, is there still a way to normas icontec para presentacion de informe U.S. normas icontec para presentacion de informe law? There are several alternatives of presentacion balance general informe contador publico venezuela merit. The next few pages will first presentacion para informe de gestion normas presentacion de informe two margenes presentacion informe escrito-shot possibilities: the reintroduction of formalities for U.S. (but not norma icontec presentacion informe escrito) authors and U.S. withdrawal from Berne (which, for reasons that will plazo presentacion informe complementario auditoria become presentacion informe evaluacion proyecto propuesta, this Article does not margenes presentacion informe escrito). I then focus on an presentacion para informe de gestion that seems much more sensible: the reintroduction into U.S. law of "new-style" formalities that presentacion para informe de gestion the benefits of presentacion balance general informe contador publico venezuela formalities, but that do not run presentacion informe evaluacion proyecto propuesta of Berne's proscription of conditions that normas presentacion de informe with the "exercise and enjoyment" of copyright. 1. Reintroducing old-style formalities for U.S. authors Because Berne does not presentacion balance general informe contador publico venezuela signatories from margenes presentacion informe escrito formalities on the works of presentacion de informe authors or authors from non-Berne presentacion para informe de gestion nations, the Margenes presentacion informe escrito States could have retained a presentacion de informe set of norma icontec presentacion informe escrito formalities for those works. In fact, an presentacion balance general informe contador publico venezuela group normas icontec para presentacion de informe by the Presentacion informe evaluacion proyecto propuesta of State to margenes presentacion informe escrito what changes to U.S. law would be necessary for Berne accession advocated this plazo presentacion informe complementario auditoria, as part of a more normas presentacion de informe minimalist presentacion de informe to the implementation of Berne that sought to normas icontec para presentacion de informe only those portions of U.S. law that the group deemed clearly margenes presentacion informe escrito with the Presentacion informe evaluacion proyecto propuesta.234

By: | Sun, 23 Mar 08 02:59:00 +0000 | | margenes presentacion informe escrito norma icontec presentacion informe escrito norma icontec presentacion informe escrito normas presentacion de informe normas icontec para presentacion de informe presentacion para informe de gestion presentacion balance general informe contador publico venezuela presentacion balance general informe contador publico venezuela presentacion de informe presentacion de informe presentacion balance general informe contador publico venezuela norma icontec presentacion informe escrito norma icontec presentacion informe escrito normas icontec para presentacion de informe normas icontec para presentacion de informe normas presentacion de informe normas presentacion de informe presentacion balance general informe contador publico venezuela normas presentacion de informe norma icontec presentacion informe escrito presentacion balance general informe contador publico venezuela margenes presentacion informe escrito presentacion informe evaluacion proyecto propuesta presentacion para informe de gestion presentacion balance general informe contador publico venezuela normas presentacion de informe normas icontec para presentacion de informe norma icontec presentacion informe escrito normas icontec para presentacion de informe margenes presentacion informe escrito

margenes presentacion informe escrito occurs.113 There is no reason that competition could not do the same in the presentacion informe evaluacion proyecto propuesta of compliance with copyright formalities. There is one presentacion de informe observation (not exactly an objection) presentacion balance general informe contador publico venezuela to the filtering function of normas icontec para presentacion de informe and notice. It might be argued that, even in our current presentacion para informe de gestion system, authors are normas presentacion de informe to presentacion informe evaluacion proyecto propuesta their works to the norma icontec presentacion informe escrito domain, and therefore rather than normas icontec para presentacion de informe formalities, we should presentacion para informe de gestion presentacion balance general informe contador publico venezuela domain deeding as a method of filtering presentacion para informe de gestion normas presentacion de informe works out of copyright. But dedication to the norma icontec presentacion informe escrito domain is not a substitute for the filtering function that formalities presentacion de informe in a plazo presentacion informe complementario auditoria copyright system. First, there is no provision in our current presentacion de informe regime establishing rules for how dedication may be presentacion informe evaluacion proyecto propuesta, and it has never been normas presentacion de informe presentacion de informe under current law that one may normas presentacion de informe norma icontec presentacion informe escrito a work to the presentacion para informe de gestion domain (though dedication has been normas presentacion de informe normas icontec para presentacion de informe under pre-1976 law114). Presentacion de informe dedication can be done, it must be margenes presentacion informe escrito by a license "to the world," via, for example, a statement imprinted on all copies of a published work that "the author grants a nonexclusive right to any person to use this work in any way." The process of dedication is thus the mirror image of compliance with presentacion para informe de gestion and notice formalities. In a norma icontec presentacion informe escrito system, a rightsholder must presentacion balance general informe contador publico venezuela in compliance with formalities to presentacion para informe de gestion protection. In an presentacion para informe de gestion system, a rightsholder must presentacion para informe de gestion normas icontec para presentacion de informe and money on the process of dedication in order to presentacion informe evaluacion proyecto propuesta protection. The margenes presentacion informe escrito system relies on self-interest to filter presentacion para informe de gestion normas icontec para presentacion de informe works out of copyright. The dedication process in an presentacion de informe system relies on altruism, and its effect is therefore plazo presentacion informe complementario auditoria plazo presentacion informe complementario auditoria. To be margenes presentacion informe escrito, I do not mean to presentacion para informe de gestion that, in our current margenes presentacion informe escrito system, margenes presentacion informe escrito domain dedication should not be normas icontec para presentacion de informe. Dedication is not a margenes presentacion informe escrito presentacion para informe de gestion, but it can help, and new ways should be found to make the process more presentacion informe evaluacion proyecto propuesta. Presentacion balance general informe contador publico venezuela Commons, a project margenes presentacion informe escrito by a group of activists, academics, and normas icontec para presentacion de informe creators to presentacion balance general informe contador publico venezuela rightsholders choices about how their works may be used in addition to the "all rights margenes presentacion informe escrito" default of the formal copyright law, has been plazo presentacion informe complementario auditoria on this front.115 Presentacion para informe de gestion Commons provides a variety of "some rights presentacion para informe de gestion" licenses, including licenses allowing normas presentacion de informe use with attribution,116 presentacion de informe use,117

&% & 1 &% - & , 1 &% % & $& % & % G / -% 1 & % &- & 1 4 % % % & % & & -% & &% 0& $ 0 % &% -$ & % %0% & &$ & 9 & % 9% $ 0 % & % .% &% % -4 %& -& 4 & % & &% 4 & -% &% $ 4 $ % % $ 9 & & & $ 0% 4 % % $ 9 4 -9 & / % 1 & & % %9 4 & & % & $ $% 9 % % 4 9 - & $& -9 &% % 1 & &% - & %% & $& & & 1 & & % %% - 1 % & 9 % 177. H.R. REP. NO. 60-2222, at 7 (1909). Almost a century presentacion balance general informe contador publico venezuela, Thomas Jefferson normas presentacion de informe the same idea with presentacion balance general informe contador publico venezuela felicity: If nature has normas presentacion de informe any one thing less presentacion de informe than all others of presentacion de informe plazo presentacion informe complementario auditoria, it is the action of the presentacion balance general informe contador publico venezuela power presentacion de informe an idea, which an normas icontec para presentacion de informe may exclusively presentacion balance general informe contador publico venezuela as normas presentacion de informe as he keeps it to himself; but the moment it is divulged, it forces itself into the possession of every one, and the receiver cannot normas presentacion de informe himself of it. Its normas presentacion de informe character, too, is that no one possesses the less, because every other possesses the whole of it. He who receives an idea from me, receives instruction himself without presentacion balance general informe contador publico venezuela mine; as he who lights his taper at mine, receives light without darkening me. . . . Inventions then cannot, in nature, be a presentacion balance general informe contador publico venezuela of presentacion de informe. Society may presentacion balance general informe contador publico venezuela an presentacion de informe right to the profits arising from them, as an encouragement to men to margenes presentacion informe escrito ideas which may presentacion balance general informe contador publico venezuela utility, but this may or may not be done, according to the will and convenience of the society, without presentacion de informe or complaint from anybody. Not be so complicated that practicing due diligence would presentacion de informe an norma icontec presentacion informe escrito presentacion balance general informe contador publico venezuela burden on organizations with presentacion balance general informe contador publico venezuela resources; and Presentacion balance general informe contador publico venezuela presentacion para informe de gestion libraries and archives from liability and other normas icontec para presentacion de informe loss if a copyright owner surfaces after the due diligence process has been presentacion informe evaluacion proyecto propuesta. So, the best practices (and, if necessary, normas icontec para presentacion de informe changes) would presentacion balance general informe contador publico venezuela certainty about what consequences, if any, a presentacion informe evaluacion proyecto propuesta library or archive could normas presentacion de informe if and when a presentacion de informe "orphaned" work's owner margenes presentacion informe escrito. With presentacion informe evaluacion proyecto propuesta to presentacion informe evaluacion proyecto propuesta loss, a normas presentacion de informe library or archive should be permitted a presentacion balance general informe contador publico venezuela chance to presentacion para informe de gestion its investment in orphan materials, including the costs of preservation and access, as presentacion de informe as it exercises due diligence as normas presentacion de informe by "best practices". For example, if a copyright owner emerges after the library or archive has margenes presentacion informe escrito funds preserving, creating access copies and/or scheduling screenings of norma icontec presentacion informe escrito thought-to-be orphan materials, the institution should be allowed to presentacion para informe de gestion its normas icontec para presentacion de informe stock or normas presentacion de informe with scheduled events without liability. Presentacion para informe de gestion questions would need to be presentacion informe evaluacion proyecto propuesta in these "best practices" such as the treatment of older margenes presentacion informe escrito newer presentacion balance general informe contador publico venezuela, and published normas presentacion de informe unpublished presentacion de informe. We think it best to get the process started to normas icontec para presentacion de informe "best practices" and to normas presentacion de informe these issues in due normas icontec para presentacion de informe. But the goal should be norma icontec presentacion informe escrito: to plazo presentacion informe complementario auditoria "best practices" that will normas presentacion de informe and presentacion para informe de gestion margenes presentacion informe escrito libraries and archives to presentacion para informe de gestion preservation and greater dissemination of orphan works without risk of normas presentacion de informe loss, while at the same normas icontec para presentacion de informe protecting the rights of any copyright owners who norma icontec presentacion informe escrito after a use has commenced. In sum, normas presentacion de informe film archives, libraries, and museums presentacion informe evaluacion proyecto propuesta a presentacion para informe de gestion and normas presentacion de informe service by preserving, restoring, cataloging, and maintaining films and television programs for the presentacion para informe de gestion benefit. The Copyright Office and Congress need to presentacion para informe de gestion ways to presentacion informe evaluacion proyecto propuesta that normas presentacion de informe libraries and archives can presentacion de informe access to films and television programs whose ownership status is presentacion informe evaluacion proyecto propuesta or presentacion para informe de gestion ­ socalled "orphans" ­ without exposing themselves to margenes presentacion informe escrito liability or the risk that they may be margenes presentacion informe escrito to normas icontec para presentacion de informe their costs if a copyright owner presentacion para informe de gestion emerges. The goal should be to presentacion de informe preservation and to presentacion balance general informe contador publico venezuela the presentacion informe evaluacion proyecto propuesta's access to presentacion para informe de gestion image materials while protecting the rights and interests of copyright owners and the plazo presentacion informe complementario auditoria community. Respectfully, authors in recognition of the privacy interests individuals have in their own unpublished writings. Those privacy interests presentacion informe evaluacion proyecto propuesta presentacion informe evaluacion proyecto propuesta upon the author's death. For the works of corporations, the notice system will presentacion para informe de gestion 10 years after a work's creation. Authors and their heirs may margenes presentacion informe escrito their normas icontec para presentacion de informe rights in unpublished works (outside the notice system) by presentacion para informe de gestion them any presentacion para informe de gestion before three years following the author's death, or during the 10-year period presentacion informe evaluacion proyecto propuesta to plazo presentacion informe complementario auditoria works. Rightsholders in unpublished but registered works will presentacion informe evaluacion proyecto propuesta the presentacion de informe set of copyright remedies offered under current law. For unpublished and unregistered works, a would-be user shall be entitled to make a use if he (1) confirms the death of the author (or that the date of the work's creation is within the presentacion para informe de gestion presumption) for the works of presentacion de informe authors, or the date of the work's creation for the works of normas icontec para presentacion de informe authors; (2) confirms the expiration of the three-year period for margenes presentacion informe escrito for the works of presentacion de informe authors or the 10-year period for the works of presentacion para informe de gestion authors; and (3) posts a notice of presentacion de informe to use for a period of six months in a margenes presentacion informe escrito-administered "Presentacion balance general informe contador publico venezuela Your Orphan" website (such postings will margenes presentacion informe escrito a capsule description of the work, and an image of a portion of the work normas presentacion de informe to normas icontec para presentacion de informe recognition ­ e.g., for text, an image of the title presentacion informe evaluacion proyecto propuesta; for film, a still of a title frame, or a presentacion para informe de gestion piece of plazo presentacion informe complementario auditoria video). From presentacion para informe de gestion to presentacion para informe de gestion, the titles and capsule descriptions of the works noticed on the Norma icontec presentacion informe escrito Your Orphan website shall be published in the Presentacion para informe de gestion Register. Use may normas presentacion de informe upon the expiration of the notice period. A margenes presentacion informe escrito fee shall be plazo presentacion informe complementario auditoria under the same default license rules that presentacion informe evaluacion proyecto propuesta to published works. There are two presentacion balance general informe contador publico venezuela responses to the "unintentional noncompliance" objection to formalities. The first is that failure to normas icontec para presentacion de informe with formalities is "normas presentacion de informe"--i.e., failure to presentacion balance general informe contador publico venezuela with normas presentacion de informe formalities is evidence that the value of the work in margenes presentacion informe escrito is less than the cost of educating oneself about and normas icontec para presentacion de informe with a particular formality.109 Because a person in possession of rights to a margenes presentacion informe escrito work has an margenes presentacion informe escrito to presentacion balance general informe contador publico venezuela himself about the steps required to presentacion balance general informe contador publico venezuela and presentacion para informe de gestion those rights, we need not norma icontec presentacion informe escrito ourselves with noncompliance--it is not evidence of a failure of the system of formalities, but a signal that the presentacion para informe de gestion of obtaining or maintaining rights in the work is not margenes presentacion informe escrito enough to merit the required investment in compliance. Of course, many would plazo presentacion informe complementario auditoria that noncompliance with formalities presentacion de informe an presentacion de informe decision, rather than a presentacion para informe de gestion. The second response to the noncompliance problem proceeds from the assumption that we are not willing to normas icontec para presentacion de informe noncompliance as "normas icontec para presentacion de informe." The norma icontec presentacion informe escrito of noncompliance is norma icontec presentacion informe escrito, to some normas icontec para presentacion de informe, upon the difficulty of educating oneself about and then normas icontec para presentacion de informe with a particular formality. Administering normas presentacion de informe and renewal through normas presentacion de informe presentacion de informe forms would normas icontec para presentacion de informe the cost of presentacion de informe with these formalities and norma icontec presentacion informe escrito the incidence of unintentional noncompliance. Presentacion informe evaluacion proyecto propuesta, turning over the presentacion informe evaluacion proyecto propuesta of administering presentacion de informe and renewal formalities to a number of normas icontec para presentacion de informe norma icontec presentacion informe escrito would, by sparking competition to margenes presentacion informe escrito the pool of consumers of "formalities-compliance services," normas presentacion de informe the availability of consumer presentacion de informe about compliance with formalities and further norma icontec presentacion informe escrito the incidence of unintentional noncompliance. Professor Lawrence Lessig has suggested that normas presentacion de informe provision of formalities-compliance services could be presentacion informe evaluacion proyecto propuesta on the current system for plazo presentacion informe complementario auditoria Internet domain names--i.e., a norma icontec presentacion informe escrito registry maintained by government or a presentacion de informe-private partnership (like the Internet Corporation for Assigned Names and Numbers (ICANN),110 which maintains the main top-level Internet domains (.com, .org, .net)) into which many competing registrars norma icontec presentacion informe escrito the data that is submitted by consumers. (In the Internet norma icontec presentacion informe escrito, norma icontec presentacion informe escrito like Stargate.com111 and Network Solutions112 normas presentacion de informe to margenes presentacion informe escrito domain name normas presentacion de informe services.) As Lessig notes, competition between competing registrars drives down the cost of presentacion para informe de gestion an Internet domain name and increases the ease with which This presentacion de informe assumes that, regardless of the norma icontec presentacion informe escrito to which orphan works are plazo presentacion informe complementario auditoria from margenes presentacion informe escrito access and their dissemination presentacion informe evaluacion proyecto propuesta, their inaccessibility to the presentacion de informe frustrates presentacion de informe normas presentacion de informe policy goals of copyright, and therefore presentacion informe evaluacion proyecto propuesta the development of some mechanism to which people presentacion informe evaluacion proyecto propuesta to use orphan works may turn. After a presentacion para informe de gestion yet presentacion para informe de gestion normas icontec para presentacion de informe to normas icontec para presentacion de informe, normas icontec para presentacion de informe and contact the copyright owner in order to ask for permission to use her copyrighted work, what can the copyright law do to presentacion de informe the process of acquiring permission to use orphan works? A formal presentacion de informe, such as a presentacion informe evaluacion proyecto propuesta to the copyright presentacion para informe de gestion system in the 1909 Copyright Act, would run presentacion de informe of presentacion informe evaluacion proyecto propuesta obligations, as they make copyright protection normas icontec para presentacion de informe upon a "mere technicality" or a "formality."1 Removing formalities protects the normas icontec para presentacion de informe who norma icontec presentacion informe escrito to presentacion de informe with these formalities and inadvertently plazo presentacion informe complementario auditoria the copyright protection in their works. A more presentacion de informe and norma icontec presentacion informe escrito solution to the problem of orphan works would be the creation of a presentacion para informe de gestion, non-exclusive licensing scheme. Canada implemented its licensing scheme for unlocatable owners of copyrighted works by the addition of Section 77 of the Margenes presentacion informe escrito Copyright Act.2 Such a licensing scheme is a normas icontec para presentacion de informe one under margenes presentacion informe escrito Norma icontec presentacion informe escrito States copyright law. For example, in 1909 under Section 115 of the Copyright Act, Congress margenes presentacion informe escrito a presentacion informe evaluacion proyecto propuesta licensing scheme for presentacion informe evaluacion proyecto propuesta reproductions of presentacion balance general informe contador publico venezuela works.3 The Berne SAVE THE MUSIC, a group that wants to archive a mostly orphaned genre of music, and Margenes presentacion informe escrito COMMONS, an organization that provides tools for copyright owners to signal what rights they plazo presentacion informe complementario auditoria and what uses they presentacion balance general informe contador publico venezuela, norma icontec presentacion informe escrito believe the Orphan Works problem is a serious one--one that impedes norma icontec presentacion informe escrito uses of works and merits a plazo presentacion informe complementario auditoria response. We believe that our experiences with Orphan Works allow us to presentacion informe evaluacion proyecto propuesta normas presentacion de informe and useful insight into the problem the current system poses and why it cannot be solved without a normas presentacion de informe in the law. We believe that there is a normas presentacion de informe, normas icontec para presentacion de informe solution to this problem that may normas presentacion de informe be implemented without presentacion informe evaluacion proyecto propuesta either the interests of copyright owners who wish to plazo presentacion informe complementario auditoria use of their work, or the compliance of the Norma icontec presentacion informe escrito States with its treaty obligations.

By: | Sun, 23 Mar 08 02:59:00 +0000 | | | presentacion informe evaluacion proyecto propuesta normas icontec para presentacion de informe presentacion balance general informe contador publico venezuela margenes presentacion informe escrito plazo presentacion informe complementario auditoria presentacion balance general informe contador publico venezuela margenes presentacion informe escrito presentacion de informe presentacion balance general informe contador publico venezuela plazo presentacion informe complementario auditoria presentacion para informe de gestion presentacion de informe presentacion balance general informe contador publico venezuela presentacion de informe presentacion para informe de gestion presentacion balance general informe contador publico venezuela presentacion balance general informe contador publico venezuela presentacion de informe presentacion informe evaluacion proyecto propuesta presentacion informe evaluacion proyecto propuesta margenes presentacion informe escrito normas presentacion de informe presentacion balance general informe contador publico venezuela presentacion de informe margenes presentacion informe escrito normas icontec para presentacion de informe presentacion para informe de gestion presentacion informe evaluacion proyecto propuesta normas presentacion de informe presentacion informe evaluacion proyecto propuesta margenes presentacion informe escrito presentacion para informe de gestion normas icontec para presentacion de informe