1,721,044 research outputs found
Giustizia tributaria e diritti fondamentali. Giusto tributo, giusto procedimento, giusto processo
No full textMolti problemi delle moderne società occidentali, oltre che da fenomeni materiali imponenti (tecnologici, demografici, migratori) sono determinati da un elemento culturale: il diritto finanziario è stato finora molto finanziario e ... poco diritto. L'arida astrattezza del modello econometrico ha prevalso, finora, sulla equità. È tempo che i giuristi riprendano a interessarsi dell'analisi della pubblica finanza: il diritto non è parafrasi delle sempre più inadeguate formule letterali della legge, ma studio dei fenomeni sociali e delle soluzioni più equilibrate per assicurare giustizia. Il diritto finanziario, inoltre, è ormai zona pericolo per i diritti fondamentali. Ciò, sia perché evadere i tributi rischia di privare la collettività dei mezzi necessari ad assicurare i servizi essenziali. E sia perché un prelievo ingiusto attenta ai diritti fondamentali, del contribuente e di tutti. È imperdonabile sia rubare il frumento nei granai, sia impedire alle spighe di fruttificare. Il testo, arricchito da case study ricavati dall'attualità, è dedicato, nella Prima Parte all'individuazione dei parametri che servono a identificare il Giusto tributo ("dare a Cesare quel che è di Cesare", ma... quanto è di Cesare?); nella Seconda Parte si affronta il tema del Giusto Procedimento (ovvero il Diritto Finanziario applicato) e, nella Terza Parte, il Giusto Processo (perché sia assicurato un Giusto Controllo per una Giusta Amministrazione)
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
Lack of Association between the GPR3 Gene and the Risk for Alzheimer's Disease.
No full textAlzheimer’s disease is the most frequent form of dementia and its incidence is rapidly increasing. Genetic factors are important
determinants of the individual susceptibility to the disease and many efforts have been made to identify loci and markers involved.
Recent finding describes the GPR3 gene as a modulator of β-amyloid production, suggesting that perturbation of its activity and
function may contribute to the pathogenesis of AD. Furthermore, the gene is located at chromosome 1, in a region proposed
as a susceptibility locus for the disease. We searched for nucleotide variations in the coding sequence and in the region 5 prime
of it by dHPLC and analysed their distribution in a group of 104 AD patients and 109 age-matched controls. We identified 5
types of variation, two in the putative promoter region (g.27718954A>G and g.27719102A>T) and the others in exon 2 (c.51C>A,
c.80C>G, and c.771C>T). All of them were equally represented in the two cohorts of the study, thus suggesting the absence of an
association between GPR3 gene and AD in our population
A messinian gypsum deposit in the ionian forearc basin (Benestare, calabria, southern italy): Origin and paleoenvironmental indications
Full text linkThis study reports the first accurate record of the Messinian Resedimented Gypsum in the forearc and back-arc basins connected to the Calabrian-Peloritan orogen. A multidisciplinary approach has been used to investigate a gypsum deposit located in the Benestare’s area (Calabria, Southern Italy). Such deposit is made of bedded gypsrudites displaying clastic selenite with chaotical textures. On the top, the gypsrudites are interspersed with gypsum lenses belonging to the branching-like facies. Despite these two facies seem different macroscopically, they show petrographic features, fluid inclusions, organic matter and Strontium isotopic values very similar to each other. On the other hand, both facies show fractured and folded crystals. Crystals are only locally corroded and preserve primary structure relict as well as allochthonous (organic debris) and autochthonous putative microbial remains. All crystals are rich in fluid inclusions but these are visibly affected by stretching and leaking (re-equilibration processes) suggesting a moderate plastic deformation during re-sedimentation and subsequent burial. Minimal transport of the deposit is testified by subangular shapes of the gypsum crystals. The gypsrudite and branching-like facies reveal an87 Sr/86 Sr average value of 0.709045 and 0.709082, respectively. These values suggest a strong connection with the global Ocean and reduced freshwater input. The Benestare’s deposit originated from the partial to complete dismantling of selenite crystals related to the first stage (5.97–5.60 Ma) of the Messinian Salinity Crisis through gravitational collapse due to local controlling factors
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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