1,656 research outputs found
Tax Information, Third Parties and GDPR: Legal Challenges and Hints from the Court of Justice
No full textThis paper aims at explaining why the General Data Protection Regulation (GDPR) might play a key role in building a more coherent legal framework intended to face the several legal challenges that are likely to emerge from recent measures adopted at European and national levels regarding the consistent involvement of private third parties in the direct taxation process. These measures, wished-for combat against tax fraud and facing the ‘permanent’ economic crisis, are aimed either to collect and exchange taxpayers’ data from new sources (i.e., at EU level Directive on Administrative Cooperation (DAC6, 7 and 8)) or to facilitate ‘tax just happening’ and pave the way for the implementation of a Tax Administration 3.0 model, as suggested by the OECD’s Forum on Tax Administration (FTA) (e.g., at national level the involvement of digital platforms as withholder or joint liable person). Currently, while the analysis of the involvement of digital platforms in the indirect taxation process is fast growing, less attention is devoted to the potentialities and risks deriving from their involvement as third parties in the direct taxation process. Therefore, starting from a recent judgment of the Court of Justice of the European Union (SS SIA, C-175/20) and the stimulating opinion raised by the Advocate General, the present paper contributes to open a debate to fill this literature gap on a topic that is proving crucial from both a scientific and societal perspectives
MEDIDAS FISCALES Y MEDIOAMBIENTE: PRINCIPIOS UE Y SU CONCRETA APLICACIÓN EN ALGUNOS PAÍSES EUROPEOS EN TEMA DE IMPOSICIÓN SOBRE LAS EMISIONES DE CO2 ENVIRONMENTAL FISCAL MEASURES : EU PRINCIPLES AND THEIR APPLICATION IN SOME EUROPEAN COUNTRIES ON CO2 EMISSIONS TAXATION
No full textTowards an Agile Public Sector: Reinventing the Public Administration by Designing Human-Centred and Sustainable Organizational Models, HRM Practices and Work(places)
No full textRecent years have brought many challenges (economic crisis, COVID-19, digital transformation) to organizations, their arrangements (workflows, teamwork, leadership, and culture) and human resources management (HRM). New digital tools such as big data, cloud, social media and artificial intelligence (AI) favored the introduction of new forms of working that revolutionized traditional work practices and respective organizations by redefining individual and organizational boundaries, and social bonds with the introduction of greater flexibility and autonomy in the choice of space, time and technological tools.
These also embraced organizational transformation and digitalization processes that were previously neglected, especially in the public sector historically resistant to change. All these have prompted research on the growing intensive use of agile working (e.g., smart, remote, hybrid work) from different angles including organizational or job design, human-centeredness or ethics of technologies adopted, and their effects on the quality of work, employee well-being, organizational models and economies overall.
Despite the efforts to define clear boundaries and characteristics, the literature shows an overlapping conceptualization of the different forms of working with contrasting effects these have on employees, HRM, organizations, and societies. For instance, a universally accepted definition of agile work is still missing and its conceptualization is often overlapping with hybrid, flexible-, tele-, and remote work.
Thus, we are conducting a systematic literature review on sustainable organizational models, HRM practices and the underlying technologies employed in the public sector. This project is the first part of a broader project funded by Italian Ministry of University and Research.
The review is currently in progress. Overall, we believe that the results of this review will have important practical, scholarly and policy implications, inform the next phases of our research, as well as build research agenda for future scholars
Direct experimental comparison between tomo-PIV and scanning tomo-PIV: wake flow behind a half-cylinder
No full textInternational audienceIn this paper, a direct experimental comparison is made between scanning and tomo-PIV, on an unsteady wake flow behind a half-cylinder. Several seeding densities are used in order to demonstrate the capacities and limitations of both techniques. For the scanning technique, the effect of particles elongation is investigated and the influence of the seeding density on the volume reconstruction for tomo-PIV is examinated. The results of the two techniques are compared in terms of volume and velocity fields
Estudio de los entierros de la pirámide de Cholula.. Anales del Museo Nacional de Arqueología, Historia y Etnografía. Num. 27 Tomo II (1935) Quinta Época (1934-1938)
No full textBatres, L. - Momia Tolteca. Antropología Mexicana. 1889.Bennett, W. - Breve informe sobre las momias tarahumaras solicitado por el Departamento de Antropología Física del Museo Nacional. 1931.Castañeda, D. y Mendoza, V. - Los Pequeños Percutores Precortesianos. Anales del Museo Nacional. Época 4ª. Tomo VIII. N° 3. Tomo 25 de la colección.Dosal, P. - Descubrimientos arqueológicos en el Templo de Quetzalcoatl (Teotihuacán). Anales del Museo Nacional. Época 4ª. Tomo III. Tomo 20 de la colección.Herrera, A. de. - Décadas.Hrdlicka, A. - An ancient sepulchre at San Juan Teotihuacan with anthropological notes on the Teotihuacan people. Reseña de la 2ª Sesión del XVII Congreso Internacional de Americanistas. México, 1910.López de Gomara, F. - Crónica de la Nueva España.Rubín de la Borbolla, D. F. - Informe de los trabajos de Antropología realizados durante la segunda temporada de exploraciones en Monte Albán. Anales del Museo Nacional. Época 4ª. Tomo VIII. N° 3. Tomo 25 de la colección.Sahagún, B. - Historia de la Nueva España.Códices Consultados:Il manoscritto Messicano Borgiano. Roma, 1898.Codez Fejérváry-Mayer. Manuscrit Mexicain Precolombien.Del Fac-símiles of Original Mexican Paintings deposited in the Royal Library at Berlin. By the Baron de Humboldt; an of a Mexican Bas-Relief preserved in the Royal Gabinet of Antiques.Códice Nuttall.Del Fac-símile of the original Mexican Painting preserved in The Imperial Library at Vienna
The literary work and it\u27s (implied) author
No full textVlogo avtorja v literarnem delu najprej preverimo preko kontroverznega koncepta implicitni avtor, pri katerem najprej pokažemo njegovo genezo. Magistrsko delo vsebuje izvirno sintezo rekonceptualizacij implicitnega avtorja, ki je vsebinsko razvrščena glede na osnovne kazalnike: povezava z empiričnim avtorjem in antropomorfnost ter trije vidiki opredeljevanja: vidik literarne produkcije, vidik literarne recepcije, vidik literarnega dela kot fenomena. Ta razdelitev je nastala preko vsebinske analize večine sodobnih in izbranih ključnih starejših razprav na to temo. Sinteza omogoča, da razkrijemo osrednje anomalije teorij, med temi problematično težnjo k simultanemu definiranju vloge avtorja v literarnem delu za vse procese, ki so povezani s književnostjo, hkrati. Posebej izpostavimo tiste teorije, ki koncept opredeljujejo z vidika literarnega bralca: gre za bralčev konstrukt, ki nastane preko znotrajbesedilnih lastnosti in poznavanja zunajbesedilnih dejstev o empiričnem avtorju ter širših kontekstov nastanka literarnega dela, pa tudi kasnejše recepcije literarnega dela. Tako opredeljen koncept je temelj za razpravo o vlogi dejstev o empiričnem avtorju v šolski praksi, pri čemer temeljimo na pouku slovenščine na gimnazijah. Za integriranje znanja o zunajliterarnih kontekstih v znanje o samem literarnem delu je ključno kognitivno branje. Omogoča namreč povezovanje literarnega dela v širše (kulturno-, duhovnozgodovinske in druge) kontekste. Kognitivna naratologija opaža, da bralci besedilno strukturo pripišejo določenemu delovalniku, empirična raziskava literarnega branja z vidika predstav o literarnem avtorju pa kaže, da emotivnih spodbud pri bralcu ne sproža le vsebina literarnega dela, pač pa tudi poznavanje dejstev o implicitnem avtorju. Na temelju sistemske književnodidaktične paradigme z elementi recepcijske zagovarjamo, da temelji spoznavanje avtorja na teh osnovah. Učenčevo zanje o literarnem avtorju ne sme biti ločeno od drugih kontekstualnih elementov produkcije in kasnejše recepcije književnosti. Med temi elementi književnega znanja naj bodo vzročno-posledične in logične povezave, ki jih zagotavlja znanje z(a) razumevanje(m). Dosežemo ga s poukom, kjer je na prvem mestu komunikacija s književnostjo in v katerem usvajanje znanja poteka dejavno % problemsko. Dokument Evropski literarni okvir za učitelje v srednjih šolah (2012) pri spoznavanju sistema književnosti izhaja iz učenčevega zanimanja za literarnega avtorja. Literarna zmožnost, ki jo določa, je tesno speta s književnim znanjem, ki empiričnega avtorja locira v kompleks okoliščin, ki določajo produkcijo in kasnejšo recepcijo literarnega dela. Višje stopnje literarne zmožnosti terjajo problemske obravnave zunajbesedilnih dejstev o literarnem delu, v tesni navezavi s slednjim.We check the role of the author in a literary work through the controversial concept of the implied author, in which we first check the establishment of it. This master\u27s thesis contains an original synthesis of the reconceptualizations of the implied author, which is substantially classified in terms of basic indicators: the link between the empirical author and the personification and three other defining aspects: the aspect of literary production, the aspect of literary reception and the aspect of the literary work as a phenomenon. This division was created through a content analysis of the most modern and even of some older discussions on this topic. The synthesis allows to reveal the abnormalities in the central theories, one of these is the troublesome tendency to define the role of the author in a literary work simultaneously for all the processes that are associated with literature. We particularly expose the theories that are determined in terms of the literary reader: the implied author is a construct of the reader that occurs via intratextual characteristics and knowledge of the extratextual empirical facts about the author and the broader contexts of the emergence of a literary work, as well as the subsequent reception of the literary work. Thus defined concept is the basis for a discussion on the role of the empirical facts about the author in the school practice at the Slovene grammar schools. To integrate the knowledge of the contexts in the knowledge about the literary work itself is a key for cognitive reading. It enables the integration of the literary works in the broader (cultural and historical) contexts. Cognitive narratology notes that the readers of the text attribute the structure to a factor, the empirical study of literary reading in terms of performances of literary author shows that emotional stimulus for the reader not only raises the content of a literary work, but also the knowledge of the facts about the implied author. Based on the systemic paradigm of literature didactics the reception of literature advocates to meet the author. Pupils\u27 knowledge of the literary author can not be separated from other contextual elements of the production and the subsequent reception of literature. These factors include literary knowledge to be causally and logically connected that provides the learning for understanding and learning by understanding. This is achieved by the classes where the first communication with literature and the acquisition of knowledge take place actively. The Literary framework for teachers in secondary education (2012) stems from a student\u27s interest in literary author to get to know the system of literature. It provides a literary ability, which is closely coupled with literary knowledge that the empirical author locates in the complex circumstances that determine the production and subsequent reception of a literary work. Higher levels of literary abilities for solving a problem require the treatment of the extratextual facts about the literary work that is closely linked to the latter
Las instituciones aztecas.- Algunas consideraciones sobre su orígen, carácter y evolución.. Anales del Museo Nacional de Arqueología, Historia y Etnografía. Num. 27 Tomo II (1935) Quinta Época (1934-1938)
No full textDuguit. Manual de Derecho Constitucional. p. 71.Duguit. Op. cit. p. 73.Duguit. Loc. cit.Duguit. Op. cit. p. 74.Carta de Ramírez; de Fuenleal. En Ternaux Compans. Recueil de Précis relatives a la conquéte du Mexique. 1838. pp. 149-150.Libro de Oro, en Historia Antigua y de la Conquista de México. México, 1880, por Manuel Orozco y Berra. Tomo I. pp. 269 a 275. El Derecho de los Aztecas. Por J. Kohler, pp. 123-127.Loc. cit.Libro de Oro. Loc. cit.Manuel Gamio. Forjando Patria. México. 1916. pp. 23 y 24.Loc. cit. p. 41.El Derecho Mexicano Antes de la Conquista. Ethnos. Revista para la vulgarización de estudios antropológicos sobre México y Centro América. Tomo I. Núms. 8 a 12. México, noviembre 1920 a marzo 1921. p. 168.El Derecho de los Aztecas, por el profesor J. Kohler, de Berlín, traducido del alemán por Carlos Rovalo y Fernández, abogado. Edición de la Revista Jurídica de la Escuela Libre de Derecho. México. 1924.Alfonso Toro. Historia de la Suprema Corte de Justicia de la Nación. México. 1934. Tomo I.Antonio Caso. Sociología Genética y Sistemática. Segunda Edición. México. 1932. pp. 59, 60, 61.Fr. Diego Durán. Historia de las Indias de Nueva España. México. 1880. Cap. III, pp. 20-21. - Tezozomoc. Crónica Mexicana. Cap. I. p. 6. - Veytia. Lib. II. Cap. XII, p. 91 del vol. II. - Moreno. p. 13.Orozco y Berra. Op. cit. I, p. 362.Alfredo Chavero, interpretando el Códice de Mr. Aubin, Apéndice a la Historia de Durán. México. 1880. 11, p. 15.Orozco y Berra. Op. cit. III, p. 68. y ss.Moreno. Op. cit. p. 14.Durán. Op. cit. Tomo I. p. 27, citado por Moreno, Op. cit. p. 14.Orozco y Berra. Op. cit. Tomo III, pp. 82 y 84.Orozco y Berra. O p. cit. Tomo III, p. 85. - Moreno. Op. cit. p. 15.Orozco y Berra. Op. cit. Tomo III, p. 163.Orozco y Berra. Op. cit. Tomo III, p. 84.Huitzilopochtli es un dios esencialmente azteca. Cf. Seler, in Congres int. des American. VII. p. 734 cita del Derecho de los Aztecas por Kohler, p. 2.Moreno. Op. cit., p. 16.Orozco y Berra. Op. cit. Tomo III, p. 166. - Moreno. Op. cit. p. 15.Durán. Cap. 5. - Códice Ramírez. - Orozco y Berra. Op. cit. Tomo III, p. 167.Moreno. Op. cit. pp. 60 y 61.Kohler. Op. cit. p. 17.Moreno. Op. cit., p. 63.Moreno. Op. cit. p. 65.Moreno. Op. cit. p. 65.Torquemada. De los Veintiún Libros Rituales y Monarquía Indiana. Lib. II, Cap. 352. - Durán. Tomo I, p. 205 y ss. - Moreno, pp. 67 y 68.Orozco y Berra. Tomo I, p. 253.Orozco y Berra. Tomo l, p. 254. y ss.Orozco y Berra. Tomo I, p. 252 y ss.Moreno, p. 37 y ss.Moreno, pp. 41 y 42.Orozco y Berra. Tomo I, p. 263.Moreno, p. 32.Orozco y Berra. Tomo I, p. 237.Orozco y Berra. Tomo I, p. 232.Orozco y Berra. Tomo I, p. 244Orozco y Berra. Tomo I, pp. 236 y 237. Lám. LXIII del Códice Mendocino, citada por aquel autor.Kohler. Op. cit. p. 30.Kohler. Op. cit. p. 29.Op. cit. p. 40.Kohler. Op. cit. p. 5.Lucio Mendieta y Núñez. Op. cit. p. 171.Kohler. Op. cit. p. 43.Orozco y Berra. Tomo I, p. 267 y ss.Mendieta y Núñez. Op. cit. p. 173.Alfonso Toro. Op. cit., p. 459 y ss.lbídem
Estudio del Códice Mixteco post-cortesiano núm. 36.. Anales del Instituto Nacional de Antropología e Historia. Num. 29 Tomo I (1939-1940) Sexta Época (1939-1966)
No full textAntonio Peñafiel. - Nomenclatura geográfica de México.Antonio Peñafiel. - Códice Martínez Gracida.Papeles de Nueva España, tomo 4°.Eduardo Noguera. - Códices Precolombinos y documentos indígenas posteriores a la conquista. Anales del Musco Nacional de Arqueología. Tomo VIII. Núm. 4.W. Lehmann. - Les peintures mixtéco-zapoteques. Journal de la Société des Américanistes de Paris, 1905.Alfonso Caso. - Las estelas zapotecas
Modern Rent-Bearing Capital: New Enclosures, Knowledge-Rent and the Reproduction of Valueless Commodities
No full textSahagún y los orfebres precolombinos de México.. Anales del Instituto Nacional de Antropología e Historia. Num. 38 Tomo IX (1955) Sexta Época (1939-1966)
No full textBennett, Wendell C. Peruvian Gold, Natural History (Nueva York, 1932) Tomo XXXII, No. 1, p. 28.Cellini, Benvenuto. Due Trattati.... uno dell' Oreficeria, l'altro della Scultura, 1568 (Florencia, edición de 1731) pp. 112, 115, 118, 120.Easby, Dudley T., Jr. Ancient American Goldsmiths, Natural History (Nueva York, 1956) Tomo LXV, No. 8, pp. 406, 407-408.Easby, Dudley T., Jr. Orfebrería y Orfebres Precolombinos, Anales del Instituto de Arte Americano (Buenos Aires, 1956) Tomo IX, pp. 9-26.Garibay, Angel María. Llave del Nahuatl (Otumba, México, 1940).Garland, H. y Bannister, C. O. Ancient Egyptian Metallurgy (Londres, 1927) pp. 35-54.Gowland, W. Metals and Metal-Working in Old Japan, Trans. and Proceedings of The Japan Society (Londres, 1915) Tomo XIII, pp. 41-42.Joyce, T. A. South American Archaeology (Londres, 1912) p. 41.Martínez Gracida, Manuel. Minería y su Industria, XI° Congreso Internacional de Americanistas, 1895 (México, D. F., 1897) p. 433.Maryon, Herbert. Metalwork and Enamelling (3ª ed., Londres, 1954) pp. 200-223, 258.Molina, Alonso de. Vocabulario en Lengua Castellana y Mexicana, 1571 (Madrid, edición de 1944) Tomo IV de la Colección de Incunables Americanos.Motolinía, Toribio de. Historia de los Indios de la Nueva España (Editorial Chávez Hayhoe, México, D. F., 1941) pp. 239, 243-244.Pérez de Barradas, José. Les Indiens de l'Eldorado (París, 1955) pp. 150-151.Rivet P. y Arsandaux, H. La Métallurgie en Amerique précolombienne, Travaux et Mémoires de l'Institut d'Ethnologie (París, 1946) Tomo 39, pp. 124-131.Root, William C. Gold-Copper Alloys in Ancient America, Journal of Chemical Education, Feb. 1951, pp. 76-78, que contiene un resumen de los experimentos de Paul Bergsöe relativos a mise en couleur.Sahagún, Bernardino de. Historia General de las Cosas de Nueva España (edición de A. M. Garibay K., Editorial Porrúa, México, D. F., 1956) Tomo III, pp. 67-72.Saville, Marshall H. The Goldsmith's Art in Ancient Mexico ( Heye Foundation, Nueva York, 1920) pp. 125-142.Seler, Eduard. L'Ortevrerie des anciens Mexicains, VIII Congrés lnternational des Américanistes. 1890 (Paris, 1892) pp. 402-418.Stone, Doris. Orfebrería Pre-Colombina, Catálogo del Museo Nacional (San José de Costa Rica, Abril de 1951) p. 8, fig. 4 a-b.Zerda, Liborio. El Dorado, 1883 (Bogotá, edición de 1948) pp. 39-42, 47-49, 133-134
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