14 research outputs found
L’ESTINZIONE DEL TRUST DETERMINALA LEGITTIMAZIONE PASSIVA DELL’ATTO IMPOSITIVO - L’ESTINZIONE DEL TRUST E I PROFILI DI RESPONSABILITÀ FISCALE DI TRUSTEE, BENEFICIARIO E GUARDIANO
No full textIl venir meno degli effetti giuridici della fattispecie negoziale trust determina l’estinzione del soggetto fiscale e la perdita di ogni potere di rappresentanza in capo all’ex trustee. Ne consegue la radicale nullità degli atti impositivi intestati e notificati all’ente successivamente all’evento estintivo. Nel rapporto trust-trustee non si verifica alcun fenomeno successorio sui generis come invece accade per le società, anche se è possibile delineare forme diverse di responsabilità in capo ai soggetti tenuti ad “amministrare” il trust
L'estinzione del trust e i profili di responsabilità fiscale di trustee, beneficiario e guardiano
No full textIl venir meno degli effetti giuridici della fattispecie negoziale trust determina l’estinzione del soggetto
fiscale e la perdita di ogni potere di rappresentanza in capo all’ex trustee. Ne consegue la radicale
nullità degli atti impositivi intestati e notificati all’ente successivamente all’evento estintivo. Nel
rapporto trust-trustee non si verifica alcun fenomeno successorio sui generis come invece accade
per le società, anche se è possibile delineare forme diverse di responsabilità in capo ai soggetti tenuti
ad“amministrare”il trust. La sentenza dellaCommissione tributaria provinciale diMilano n. 318/2021
affronta questi temi, ad oggi non ancora esplorati a livello giurisprudenziale
Disarmament, demobilisation and reintegration (DDR) as a participatory process: involving communities and beneficiaries in post-conflict disarmament programmes
No full textDisarmament, Demobilisation and Reintegration (DDR) programmes are a structured approach to returning soldiers and militia members to civilian life. One of the aims is to support implementation of the peace process, by addressing their interests and reducing the chance of them becoming “spoilers”. Since the early 90s, DDR has been implemented in countries emerging from conflict, such as Sierra Leone, Liberia, Angola and Afghanistan. They are now underway in the Democratic Republic of Congo and Sudan. The results have been mixed, and the agencies responsible for designing and implementing DDR are still developing best practice.
This study aims to identify the role of a participatory approach as a factor in ensuring success in a DDR programme. Ex-combatants, receiving communities, local implementing partners, and newlyestablished national structures can all be involved to a greater or lesser degree in the process. The argument for greater involvement – a participatory approach – includes better outcomes in terms of ownership of the process and political will, improved likelihood that real needs are addressed, greater relevance for female ex-combatants and children, sustainability in reintegration and economic initiatives, and capacity building
Post-conflict private sector development : promoting durable peace : What are the characteristics and short comings of economic development in post-independent, sub-Saharan Africa : examples from Mozambique?
No full textIncludes abstract.In times of war the private sector adapts, often to function informally, and can serve to either perpetuate conflict or to incentivize peace. Accordingly, the private sector is a powerful tool that can be utilized during post-conflict reconstruction to enable sustain- able peace and economic development. After a conflict, in an effort to establish a means of survival outside of the war economy, there is a pressing need for the population to have a means by which to provide a livelihood and productively contribute to society. Establishing sustainable economic exchange and developing social capital between various members of society is one mechanism by which to achieve restorative justice and disincentivize conflict. ...this paper argues for a hybrid approach to private sector development that includes both the investment climate and interventionist methods to disincentivize a return to conflict
Regional Trade Integration in East Africa: Trade and Revenue Impacts of the Planned East African Community Customs Union
No full textThe paper provides empirical estimates for import and revenue implications that would follow implementation of the planned customs union between the East African Community member states Kenya, Tanzania, and Uganda. We use 2002 trade and trade policy data for the three countries to simulate the effect of the common external tariff and other trade policy changes that will follow the customs union implementation on import flows and customs revenue. We also discuss customs exemptions and the effect of the customs union implementation on balance of payments.International Trade, Regional Integration, Africa, East African Community (EAC), Fiscal Impacts, Balance of Payments Effects of Trade Integration
Predictors of coronary artery disease in the Lebanese population
No full textBackground: Coronary artery disease (CAD) is one of the major causes of morbidity and mortality in the world. The disease is determined by many risk factors such as age, gender, diabetes, dyslipidemia, smoking, as well as elevated serum levels of lipoprotein (a) (Lp(a)), homocysteine, C-reactive protein (CRP) and uric acid. In this study, we evaluated the association of biologic and metabolic parameters with CAD in a group of Lebanese patients. Methods: Three hundred patients were recruited for the study. Biologic and blood metabolic parameters were measured. Patients were then divided into 3 groups according to their catheterization result: 0percent stenosis (controls), 50percent stenosis and ≥ 50percent stenosis. Results: Hyperlipidemias, CRP, homocysteine and uric acid levels in CAD patients were not different from those of the controls. However, age, elevated fasting blood glucose (FBG) and elevated serum Lp(a) levels were found to be strong independent predictors of CAD in our study population. Association with CAD was also shown for gender, hypertension, diabetes and family history of CAD. Conclusion: We report the importance of serum Lp(a) levels and FBG in the prediction and prevention of CAD in our population. © 2005 Elsevier Ltd. All rights reserved.Acarturk E, 2004, CLIN CHIM ACTA, V339, P123, DOI 10.1016-j.cccn.2003.10.001; Albert AL, 2004, BMC CELL BIOL, V5, DOI 10.1186-1471-2121-5-22; American Diabetes Association, 1998, DIABETES CARE, V21, P1551; Anderson JL, 1998, J AM COLL CARDIOL, V32, P35, DOI 10.1016-S0735-1097(98)00203-4; Antonio CM, 1997, BIOCHEM J, V328, P165; Aydenian H, 1999, ANN BIOL CLIN-PARIS, V57, P697; Bhopal R, 1999, BRIT MED J, V319, P215; Bickel C, 2002, AM J CARDIOL, V89, P12, DOI 10.1016-S0002-9149(01)02155-5; Boufidou AI, 2004, CURR MED RES OPIN, V20, P175, DOI 10.1185-030079903125002856; BOUSHEY CJ, 1995, JAMA-J AM MED ASSOC, V274, P1049, DOI 10.1001-jama.274.13.1049; BRAND FN, 1985, AM J EPIDEMIOL, V121, P11; Cooke JP, 1997, ANNU REV MED, V48, P489; Corella Dolores, 2004, Curr Atheroscler Rep, V6, P186, DOI 10.1007-s11883-004-0031-8; Danesh J, 2000, CIRCULATION, V102, P1082; Dangas G, 1999, AM J CARDIOL, V83, P583, DOI 10.1016-S0002-9149(98)00917-5; Durand P, 2001, LAB INVEST, V81, P645; FREEDMAN DS, 1995, AM J EPIDEMIOL, V141, P637; Gazzaruso C, 2001, DIABETIC MED, V18, P589, DOI 10.1046-j.1464-5491.2001.00536.x; Gazzaruso C, 2002, CARDIOVASC DIABETOL, V1, DOI 10.1186-1475-2840-1-5; HAFFNER SM, 1990, JAMA-J AM MED ASSOC, V263, P2893, DOI 10.1001-jama.263.21.2893; Haffner SM, 2000, CIRCULATION, V101, P975; ISRAELSSON B, 1988, ATHEROSCLEROSIS, V71, P227, DOI 10.1016-0021-9150(88)90147-5; KOSTNER GM, 1981, ATHEROSCLEROSIS, V38, P51, DOI 10.1016-0021-9150(81)90103-9; Kukreja N, 2004, INT J CARDIOL, V97, P77, DOI 10.1016-j.ijcard.2003.08.012; Luc G, 2002, ARTERIOSCL THROM VAS, V22, P1155, DOI 10.1161-01.ATV.0000022850.59845.E0; Faglia E, 1997, AM J CARDIOL, V79, P134; National Cholesterol Education Program, 1994, CIRCULATION, V89, P1333; PARRA HJ, 1992, ARTERIOSCLER THROMB, V12, P701; Paultre F, 2000, ARTERIOSCL THROM VAS, V20, P2619; Refsum H, 1998, ANNU REV MED, V49, P31; Rohde LEP, 1999, AM J CARDIOL, V84, P1018, DOI 10.1016-S0002-9149(99)00491-9; RUIZ J, 1994, DIABETOLOGIA, V37, P585, DOI 10.1007-BF00403377; Schwartzman RA, 1998, J AM COLL CARDIOL, V31, P1260, DOI 10.1016-S0735-1097(98)00096-5; Sibai AM, 2003, OBES RES, V11, P1353, DOI 10.1038-oby.2003.183; Gavin JR, 1997, DIABETES CARE, V20, P1183; UBBINK JB, 1991, KLIN WOCHENSCHR, V69, P527, DOI 10.1007-BF01649290; Upchurch GR, 1997, J BIOL CHEM, V272, P17012, DOI 10.1074-jbc.272.27.17012; Wannamethee SG, 1997, HEART, V78, P147; Watson Karol E, 2004, Rev Cardiovasc Med, V5 Suppl 3, pS14; WEINER DA, 1991, AM J CARDIOL, V68, P729, DOI 10.1016-0002-9149(91)90644-Z; WILCKEN DEL, 1983, METABOLISM, V32, P363, DOI 10.1016-0026-0495(83)90045-8118
The role and limitations of transitional justice in addressing the dilemma of child soldier accountability the cases of Sierra Leone and Uganda
No full textCancer risks by gene, age, and gender in 6350 carriers of pathogenic mismatch repair variants: findings from the Prospective Lynch Syndrome Database
No full text\ua9 2019, The Author(s). Purpose: Pathogenic variants affecting MLH1, MSH2, MSH6, and PMS2 cause Lynch syndrome and result in different but imprecisely known cancer risks. This study aimed to provide age and organ-specific cancer risks according to gene and gender and to determine survival after cancer. Methods: We conducted an international, multicenter prospective observational study using independent test and validation cohorts of carriers of class 4 or class 5 variants. After validation the cohorts were merged providing 6350 participants and 51,646 follow-up years. Results: There were 1808 prospectively observed cancers. Pathogenic MLH1 and MSH2 variants caused high penetrance dominant cancer syndromes sharing similar colorectal, endometrial, and ovarian cancer risks, but older MSH2 carriers had higher risk of cancers of the upper urinary tract, upper gastrointestinal tract, brain, and particularly prostate. Pathogenic MSH6 variants caused a sex-limited trait with high endometrial cancer risk but only modestly increased colorectal cancer risk in both genders. We did not demonstrate a significantly increased cancer risk in carriers of pathogenic PMS2 variants. Ten-year crude survival was over 80% following colon, endometrial, or ovarian cancer. Conclusion: Management guidelines for Lynch syndrome may require revision in light of these different gene and gender-specific risks and the good prognosis for the most commonly associated cancers
