190 research outputs found

    Blockchains, Cryptos and Von Hayek’s Theory on Concurrent Currencies: Tax Implications in France and in Italy

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    In an essay published in London in 1976, Friedrich Von Hayek advo- cated a system of private, concurrent currencies . In that system, finan- cial institutions would compete for the use of their money to the advantage of the users in terms of lower inflation . The author however remained skeptical about the possibility of conceiving a supranational currency . Almost twenty years after its introduction, the European Union is experiencing ups and downs with the Euro, and many states are still struggling to comply with the imposed financial conditions . The rise of cryptocurrencies, operated via blockchain mechanisms, appears to be capable of removing the practical constraints that made Hayek’s theory impossible to implement . In order for currencies to compete, different tax rules are needed to level the playing field in taxation . This research goes beyond the identification of these gaps, as it proposes rules to address them . For instance, it proposes a domestic tax sus- pension for ICOs and a new inter-jurisdictional nexus, together with several scenarii . This research demonstrates that the conditions for a neutral, competitive environment are far from being met, at least in France and Italy, which are implementing distortive policies concerning private currencies for income tax purposes . For these reasons, it could be argued that the best solution would be, for instance, to address digital currencies and their issuance (through ICOs) with specific tax rules aimed at emphasising the role of the tax jurisdiction where they are issued for the first time, which is also the law of the State regulat- ing the exchange rate between the digital currency and the traditional one at the moment of the issuance

    The Incidental Cavalier: Re-reading Defoe’s Memoirs of a Cavalier

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    The article revisits a relatively neglected novel in the Defoe canon, Memoirs of a Cavalier. It argues that whilst the Cavalier’s political affiliations were certainly not accidental, they could be said to be incidental. And, moreover, that this was a deliberate strategy on the part of the author, designed to undercut any simpler political or cultural affinities which might be found elsewhere in myriad similar “memorials” published in the early years of the eighteenth-century. In short, Defoe presents his readers with a Cavalier who is anything but cavalier. The article first revisits Defoe’s literary politics, in order to contextualize the Memoirs, before proceeding to re-read the narrative itself. More closely still it explores the extent to which the narrative realizes the particular aspiration stated in its Preface, to “correct” Clarendon’s History of the Rebellion. It closes reflectively, wondering about the possibility that the Cavalier somehow ended up fighting on the wrong side, and perhaps writing on it too

    Towards Redefinition of Cavalier Poetics

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    This is the author accepted manuscript. The final version is available from Taylor & Francis (Routledge)via the DOI in this record.The problem with the term “Cavalier Poets”, as Peter Davidson has pointed out, is that it “identifies a school by allegiance and period, rather than by a distinguishing literary feature”. But if we were to redefine the Cavalier poets in terms of “a distinguishing literary feature”, what exactly would that feature be? Understanding the Cavalier poets in terms of their interest in contemporary continental poetry, and its translation and imitation in English, rather than in terms of political allegiance, can help preserve the utility of “Cavalier poets” as a critical term. A reconstruction of the interests of both pre- and post-war Cavaliers in Italian baroque and French libertin poetics can shed some new light on their intellectual and philosophical, as well as literary, preoccupations. It should also prompt a reassessment of what an anthology of verse that retains the title of “Cavalier Poets” might look like

    The Influence of the Southern Cavalier Tradition Upon the Works of John Esten Cooke

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    The purposes of this paper are threefold: 1) to give a better definition of the Southern Cavalier Tradition; 2) to show the relationship of one particular author, John Esten Cooke, to the Tradition; 3) to show how the Tradition was adapted in the writings of Cooke to justify the Civil War and glorify the cause and heroes of the South

    12. COE Graduates, Homecoming 1998, Part 2

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    Comments during the COE Tailgating, with Alison Carlino, Shirley and Ernie Alexander, Beth Arceneaux Trahan, Dr. Bill Reick, Charles Arceneaux, Dave Cavalier, Dr. Rosalyn Growe, Dr. Elizabeth Weber, Fred Erik Nelson, Dr. Gerald Carlson, Music Major

    Peveril of the Peak /

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    "'Here is a plot without a drop of blood; and all the elements of a romance, without its conclusion', comments the King towards the end of Scott's longest, and arguably most intriguing, novel. Set against the backdrop of the Popish Plot to overturn Charles II, Peveril of the Peak explores the on-going tensions between Cavalier and Puritan loyalties during the fraught years of Restoration England. Ranging from Derbyshire to the Isle of Man and culminating in London, it is a novel which interweaves political intrigue, personal responsibilities and the ways in which the forces of history are played out in the struggles of individual human lives. But its true subject is perhaps the role of narration and the limits of storytelling itself. In this, the first scholarly edition of Peveril, Alison Lumsden recovers a lost novel."--Jacket.Includes bibliographical references."'Here is a plot without a drop of blood; and all the elements of a romance, without its conclusion', comments the King towards the end of Scott's longest, and arguably most intriguing, novel. Set against the backdrop of the Popish Plot to overturn Charles II, Peveril of the Peak explores the on-going tensions between Cavalier and Puritan loyalties during the fraught years of Restoration England. Ranging from Derbyshire to the Isle of Man and culminating in London, it is a novel which interweaves political intrigue, personal responsibilities and the ways in which the forces of history are played out in the struggles of individual human lives. But its true subject is perhaps the role of narration and the limits of storytelling itself. In this, the first scholarly edition of Peveril, Alison Lumsden recovers a lost novel."--Jacket

    Orazione fvnerale del cavalier Lionardo Salviati : da lui publicamente recitata nell'esequie del sereniss. Cosimo Medici grandvca di Toscana, gran maestro della relligione de' Caualieri di Santo Stefano : celebrate l'vltimo dì d'aprile dell'anno 1574 nella chiesa dell'ordine in Pisa.

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    Woodcut vignette on t.p. with Medici arms. Two historiated initials (Jonah; Lot & his daughters). Sermartelli's device on p. [31].Mode of access: Internet.Inscription in black ink at head of front pastedown, now lined out: No. 30 / 24. Marzo 1834 / N. ?G. Medici arms in t.p. vignette colored in brown watercolor, additional brown color over repair at lower right of t.p.Binding: later blue-gray paper, red paper spine. Author, brief title and date written on tan paper label at head of spine

    Photo of author Michael Chabon during Reading and Conversation at Black Mountain Institute in 2008.

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    Reading and conversation with author of The Amazing Adventures of Cavalier and Clay, Wonder Boys, co-sponsored by Nevada Humanities, the City of Las Vegas Office of Cultural Affairs, the Las Vegas-Clark County Library District and the Las Vegas Review-Journal.https://oasis.library.unlv.edu/blackmountain_images/1007/thumbnail.jp

    Formes et fonctions du métatexte dans Le cavalier et son ombre de Boubacar Boris Diop

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    This article examines the metatextual discourse elaborated in the novel Le cavalier et son ombre by Senegalese author Boubacar Boris Diop, a work in which reality and the imaginary are constantly confused and intertwined. This research looks at the forms and functions of metatextuality, which develop a reflection on the relationship between these two spheres (reality and fiction). Drawing notably from Gerard Genette\u27s theories on the metatext and the metalepsis, this article examines how the novel highlights and critiques its own function as a literary text. What narrative practices does Diop use to reflect on the author, writing, words and meaning? What are the social and aesthetic effects of this metatextual practice of the novel
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