1,720,990 research outputs found

    Equità ed efficienza nella tassazione dei redditi personali: fondamenti teorici e linee di riforma

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    Il contributo analizza alcune fasi salienti della riflessione sulle modifiche dei sistemi tributari di vari paesi e sugli effetti di alcune implementazioni, in particolare nel Regno Unito, l’Italia, gli Stati Uniti e i paesi scandinavi. la tendenza comune è un progressivo «spostamento del nucleo centrale dell’imposizione personale da un’imposta sul reddito entrata a un’imposta sulla spesa», che ha tra l’altro come conseguenza l’abbandono delle preoccupazioni sulla concentrazione della ricchezza. così viene progressivamente trascurata l’imposizione sul patrimonio e si focalizza l’attenzione su reddito consumo. tutto ciò anche se permangono notevoli differenze tra i modelli statunitense, europeo e scandinavo in termini sia di imposizione diretta che di erogazione di servizi pubblici

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

    Variations on the Author

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    “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

    Employment Protection Systems and Welfare State Models: A Comparative Study.

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    Relazione introduttiva al 1° Congresso della Societa Italiana di Diritto ed Economia (SIDE-ISLE) tenutosi a Siena nel novembre 2005. La relazione è pubblicata sul sito SSRN, quale "Bocconi Legal Studies Research Paper No. 06-11

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We 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
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