535 research outputs found

    The distribution of the tax burden and the income distribution: theory and empirical evidence

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    We compare the tax burden distribution across incomes and the income share distribution, based on a stochastic dominance approach. We find conditions to assess the progressivity of different sources of taxes, given knowledge of the income share elasticities, which measure the relative marginal change in the income share accruing to each class of income, associated to a marginal increase in income. We first consider a simple setting with only indirect taxes and then extend it to savings and direct taxation. The progressivity of a given set of taxes depends on the correlation between the relative incidence of the different sources of taxation and the income elasticity of household net expenditure. We use this approach to test empirically for the progressivity of the fiscal system

    Economia dello Sport

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    Studio delle caratteristiche economiche e istituzionali dei mercati delle attività sportive. I beni scambiati sono molteplici: dall'organizzazione di competizioni alla prestazione degli atleti professionisti, agli strumenti per svolgere l'attività sportiva. La domanda e l'offerta sono diversificate a seconda della tipologia di prodotto venduto. Il valore della produzione di beni e servizi sportivi contribuisce a formare il prodotto interno lordo, che rappresenta un indice sintetico della ricchezza di un paese. Lo sport è un settore in continua crescita ed espansione. E' considerato dall'Unione Europea uno degli obiettivi strategici da perseguire per realizzare prosperità e solidarietà

    Randon, protecteur des troubadours

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    Brunel C. Randon, protecteur des troubadours. In: Romania, tome 39 n°154-155, 1910. pp. 297-304

    Late Devonian – Early Carboniferous vertebrate microremains from the Carnic Alps, northern Italy

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    Vertebrate microremains from the Late Devonian–Early Carboniferous of the Carnic Alps are predominantly chondrichthyan, with minor placoderm and actinopterygian remains. The faunas are sparse and, with very few exceptions, occur only in conodont-rich pelagic limestones (Pramosio Limestone) representative of the palmatolepid–bispathodid conodont biofacies. Phoebodont and jalodont chondrichthyans, also reflecting open-ocean environments, predominated during the Famennian, and eventually symmoriids seem to predominate during the Early Carboniferous. The presence of Siamodus in this assemblage gives a new locality for this genus known from few regions in the world and allows confirming its stratigraphical range (limpidus Zone) and its relation to deep-water environments. The Late Devonian vertebrate faunas are tropical and cosmopolitan, having much in common with coeval taxa from the North-Gondwanan margins and Asian terranes. Composition of the vertebrate faunas is consistent with the Carnic Alps terrane having occupied a position intermediate between Gondwana and Laurussia, as hypothesized by various authors, but, because of sparsity of the taxa represented and the pronounced cosmopolitan nature of both the conodont and vertebrate faunas, the data are not compelling

    Final Christian Rites for Dr. A. L. Randon

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    Funeral program for Dr. A. L. Randon, born April 17, 1903 and died August 13, 1982. The funeral was held August 16, 1982 at Mt. Salem Baptist Church, officiated by Dr. H. C. Dilworth. He was buried in Memorial Park Cemetery in San Antonio, Texas

    The involvement of patients in the assessment of nursing students during their practical training: a scoping review

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    Unlabelled: . The involvement of patients in the assessment of nursing students during their practical training: a scoping review. Introduction: In health care education, several experiences of patient involvement in students' assessment are documented internationally: this represents a challenge for nursing education. Objective: To analyze user involvement experiences in nursing student assessment in order to identify: a) potential benefits and challenges, b) assessment methods and tools, c) assessed skills. Methods: A scoping review was conducted according to the methodology proposed by the Joanna Briggs Institute. Methods and findings have been reported according to the PRISMA-ScR (Systematic reviews and Meta-Analyses extension for Scoping Reviews) statement. Results: The results of the 22 included studies, published between 1995 and 2021, mainly in the United Kingdom and Europe, indicate that user' engagement is an experience that can be useful and meaningful. However, it is not without challenges such as the difficulty of providing critical feedback, student anxiety, and the investment of time and resources required. Assessments can be collected through scales, questionnaires, or interviews, focusing on interpersonal skills such as listening and respect, allowing tutors to gather surprising details about students' performance. Conclusions: Patients can provide original insights into nursing student's caring behaviors and can be a source of learning based on valuing the point of view of care receivers. Implementing patient participation in this process requires clarity, commited adherence and rigorous planning

    Histoire de François Premier ; tome second /

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    Mode of access: Internet.Ilustraciones calcográficas: "C. Cotin inv.", "Randon sculp."Apostillas marginales.Portada con grabado calcográfico.Sign.: [ ]1, A-Z4, 2A-2Z4, 3A-3G4, 3H2, a-m4, n2

    Linfomi del tessuto linfatico associato alle mucose (MALT) delle ghiandole salivari. Descrizione di un caso in un paziente con infezione da virus C dell'epatite e revisione della letteratura

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    We describe a 68-year old woman affected by chronic hepatitis C virus infection; hypertransaminasemia was first observed at the age of 46 years, when the patient was diagnosed uterus carcinoma. Since 1994 she had complained of xerostomia, xerophtalmia, pain at the left parotid and laterocervical adenomegaly. Neck ultrasound examination revealed enlarged intraglandular, submandibular and laterocervical lymph nodes. Fine-needle aspiration of both left parotid and laterocervical lymph nodes was not diagnostic. The histologic examination of the surgical biopsy of the left parotid and the right submandibular salivary gland allowed to diagnose mucosa-associated lymphoid tissue lymphoma (MALT lymphoma). The patient was given alpha-interferon obtaining a clinical remission of the lymphoma and transitory normalization of transaminase level. The authors review the literature about some aspects of MALT lymphomas: a) the etiopathogenesis of MALT lymphomas and the mechanisms suspected to be involved in the evolution from a "benign" lymphoepithelial infiltrate to a neoplastic disorder; b) the relationship between chronic inflammatory diseases as Sjögren's syndrome and chronic C virus infection and MALT lymphomas, particularly MALT lymphomas of the salivary glands; c) the significance of the evidence of a B-cell clonality in the context of a lymphoepithelial lesion; d) diagnostic and therapeutic aspects of MALT lymphomas of the salivary gland
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