1,720,977 research outputs found
Lineamenti di Diritto Tributario Internazionale - Sesta Edizione
No full textTrattasi della sesta edizione di questo fortunato volume, opportuna alla luce delle novità intervenute, nel corso degli ultimi due anni, nella legislazione e nella giurisprudenza nazionale ed europea.
La sempre maggiore internazionalizzazione dell’economia italiana e degli altri Paesi europei e la connessa ed inevitabile crescita dei rischi di evasione od elusione hanno reso anche la materia di cui ci occupiamo soggetta a continui interventi legislativi ed amministrativi. Di qui l’importanza di fornire uno strumento aggiornato alla platea degli interessati
L’opera esamina il tema partendo dagli aspetti generali del diritto tributario internazionale, passando poi ai trattati internazionali contro la doppia imposizione, alle norme interne in tema di imposte sui redditi, alle norme interne di contrasto dell’elusione e dell’evasione fiscale internazionale, al diritto doganale, all’imposta sul valore aggiunto nelle transazioni internazional
Rheological characterization as a tool for high-shear wet granulation process development
Full text linkGranulation is one of the most crucial processes for the pharmaceutical industry. It allows to improve the tabletability and the flowing properties of the powdered formulations. Moreover granules production reduces the dust presence in the working environment improving the operator safety. Several granulation techniques exist and are divided in two main groups: dry and wet granulation processes. Among these, high-shear mixer is one of the most employed wet granulation techniques in the pharmaceutical industries. Despite its wide application, the complete control of the process is far to be achieved. This is mainly due to the several variables which affect the resulting product; in fact high-shear wet granulation presents several process parameters which need to be controlled and most of them are formulation dependent. For this reason the process development is particularly difficult with this technique, with the risk for high-shear mixers to become the last choice when a new formulation needs to be granulated. However, the characteristics of granules produced in a high-shear mixer are strongly affected by the rheology of the wet mass which is processed; thus, it could be a useful tool to obtain preliminary indications about the evolution of the high-shear wet granulation process (HSWG). Several works in literature studied the application of the on-line and off-line wet mass rheology for process control, end-point determination and scale-up. Despite those studies, it is still not possible to employ wet mass rheology unambiguously to predict the granulation process. The possibility to predict several aspects of the granulation process, such as: the amount of liquid binder which need to be employed, the granules growth regimes and the parameters which have a important impact on the granules characteristics, would be of dramatic importance for process development and in particular from a Quality-by-Design (QbD) perspective. The aim of the present work is to investigate the possibility of employing a mixer torque rheometer to predict: the amount of liquid for the process, the granules growth mechanisms and the critical process parameters using different formulations. Results obtained in the first phase of the project have shown that an easy and fast prediction of the optimal liquid amount, required to produce granules with acceptable technological properties, could be carried out by a rheological characterization using a mixer torque rheometer. Moreover the application of the second derivative to the torque profile have permitted to develop a reliable method to identify the optimal value of L/S, following confirmed by granulation experiments.
In the second phase, evaluation of the wet granules strength (expressed as consistency) has permitted to highlight a relationship between wet granule cohesion and the granules growth regimes. In particular, the value of wet mass consistency showed to be indicative of the growth mechanism followed by the granules during the process. In order to predict, and not only to describe, the granule growth mechanism, the torque evolution of wet masses was registered along time and it was used to evaluate the maximum value of the wet mass cohesion, corresponding to the Torque peak. Torque peak showed to be directly related to the final consistency of the granules produced with the same formulation and thus it could be used for the granules growth regimes prediction.
Finally in the last phase of the project was also investigated the possibility to predict the critical process parameters of the HSWG process through rheological measurements. Results highlighted that Torque peak could represent a potential tool for critical process parameters assessments.
Moreover it seems able to give important indications about the granule growth kinetic for those formulations which presented a steady growth regime. In particular, torque peak seemed to be a feasible tool for the prediction of the parameters which had the most significant impact on the mean diameter of the granules. In fact, the data acquired with the mixer torque rheometer in terms of Torque peak showed good accordance with the results obtained from granulation experiments. In conclusion, the results achieved with this study demonstrated the possibility of employing the wet mass rheology to predict several aspects of the high-shear wet granulation process and gain the necessary knowledge to improve the process development phase
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
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