1,732,713 research outputs found
[Veto of H. 4174, R. 276]
No full textThis veto message from Governor Mark Sanford vetoes H. 4174, R. 276, which prevents certain property transfers from triggering the requirement for a new property assessment for tax purposes
Paleoenvironments in the Roman Claudius Harbour at the Tiber River Mouth (Central Italy). Evidences from benthic foraminifera
No full textEuropean Geosciences Union 2007, Vienna, 16-20 April 2007 (4174
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Tax penalty law 4174/2013: cοmparative differences with the previous law 2325/1997 - suggestions of improvement
No full textΔιπλωματική εργασία - Πάντειο Πανεπιστήμιο. Τμήμα Δημόσιας Διοίκησης, ΠΜΣ, κατεύθυνση Φορολογία και Ελεγκτική, 2015Βιβλιογραφία: σ. 100Η διπλωματική εργασία πραγματεύεται το νέο Φορολογικό Ποινολόγιο (Ν.4174/2013) και τις διαφορές που αυτό επέφερε σε σύγκριση με το προγενέστερο Φορολογικό Ποινολόγιο Ν.2523/1997. Συγκεκριμένα, αναλύονται τα άρθρα 53, 54, 55, 56, 58, 59, 60, 63 και οι μεταβατικές διατάξεις του άρθρου 66 του Ν.4174/2013. Για κάθε καταλογισθείσα παράβαση (ανά παράγραφο και ανά άρθρο) παρουσιάζονται εκτενή παραδείγματα με διαγράμματα και πίνακες που αφορούν στις επιβαλλόμενες κυρώσεις τόσο επί ισχύος του Ν. 2523/1997, όσο και επί ισχύος Ν. 4174/2013. Επίσης, παρουσιάζεται πίνακας με τις νέες παραβάσεις του Ν. 4174/2013 καθώς και πίνακας με τις κυριότερες παραβάσεις του Ν. 2523/1997 που καταργήθηκαν από την έναρξη ισχύος του νέου Φορολογικού Ποινολογίου. Στα πλαίσια εκπόνησης της παρούσας διπλωματικής εργασίας διενεργήθηκε έρευνα (ερωτηματολόγιο), σχετική με τις νέες ισχύουσες διατάξεις και τις μεταβολές που επήλθαν στο φορολογικό καθεστώς της χώρας μετά την έκδοση του Ν. 4174/2013. Τα αποτελέσματα της έρευνας χρησιμοποιήθηκαν προκειμένου να προταθούν μέτρα - επιμέρους τροποποιήσεις επί των νέων διατάξεων και να διαπιστωθεί εάν ο νέος Κώδικας Φορολογικών Διαδικασιών τελεί σε άμεση συνάρτηση με την επικράτηση ενός αποτελεσματικότερου Φορολογικού Ποινολογίου (σε σύγκριση με τον παλαιότερο Ν. 2523/1997). Βασική αρχή και σημείο αναφοράς σε κάθε φορολογικό νομοθέτημα, οφείλει να είναι η αύξηση των δημοσίων εσόδων μέσω ενός δίκαιου και κοινωνικά αποδεκτού φορολογικού συστήματος.The Thesis refers to the new Tax Penalty System (Law 4174/2013) and the differences that supervened in comparison with the earlier Tax Penalty System Law 2523/1997. In particular, the articles 53, 54, 55, 56, 58, 59, 60, 63 such as the transitional provisions of Article 66 of Law No 4174/2013 are analyzed. For each imputed offense (per section and per article) extensive examples are presented with diagrams and tables relating to sanctions imposed by the Law 2523/1997, such as in force of Law 4174/2013. Also, the presentation includes a matrix that shows the new offenses of Law 4174/2013 and another matrix that shows the main infringements of Law 2523/1997 repealed by the entry into force of the new Tax Penalty System. In the framework of the present project, a research (questionnaire) has been conducted , related to the new provisions in force and the changes in the country's tax regime after the adoption of Law 4174/2013. The survey results were used to propose measures - individual amendments to the new provisions and to determine whether the new Code of Tax Procedures is directly related to the prevalence of a more effective Tax Penalty System (compared to the older Law 2523/1997). The basic principle and benchmark in any tax legislation, must be the increase of public revenues, through a fair and socially acceptable tax system.ΠΜΣ Δημόσια Διοίκηση, κατεύθυνση Φορολογία και Ελεγκτικ
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
- …
