1,853 research outputs found
Blockchains, Cryptos and Von Hayek’s Theory on Concurrent Currencies: Tax Implications in France and in Italy
No full textIn 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
No full textThe 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
Welschland kontra Deutschland? Das Italienbild in Johann Gottfried Schnabels 'Cavalier'
No full textIl saggio analizza il romanzo di Johann Gottfried Schnabel 'Der Cavalier' del 1738, che racconta le avventure amorose di un giovane tedesco inviato in Italia dal padre per un 'viaggio di formazione'. Tema centrale del lavoro è l'immagine che dell'Italia si ha nei paesi di lingua tedesca a cavallo fra Seicento e Settecent, ma anche la concezione pedagogicao per la gioventù della media e piccola nobiltà, così come per i ceti borghesi più abbienti e intellettuali
Towards Redefinition of Cavalier Poetics
No full textThis 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
My cavalier (el caballero)
No full textGift of Dr. Mary Jane Esplen.Piano vocal [instrumentation]Brave heart watching over me [first line]Who is my cavalier [first line of chorus]E-flat [key]Brilliant [tempo]Popular song ; [form/genre]Masked man holding fainting woman , hands holding swords [illustration]Blank pages on inside front and back cover [note]Partial dealer stamp on cover and full stamp on page 3 [note
Parallel mapping and simultaneous sequencing reveals deletions in BCAN and FAM83H associated with discrete inherited disorders in a domestic dog breed
No full textThe domestic dog (Canis familiaris) segregates more naturally-occurring diseases and phenotypic variation than any other species and has become established as an unparalled model with which to study the genetics of inherited traits. We used a genome-wide association study (GWAS) and targeted resequencing of DNA from just five dogs to simultaneously map and identify mutations for two distinct inherited disorders that both affect a single breed, the Cavalier King Charles Spaniel. We investigated episodic falling (EF), a paroxysmal exertion-induced dyskinesia, alongside the phenotypically distinct condition congenital keratoconjunctivitis sicca and ichthyosiform dermatosis (CKCSID), commonly known as dry eye curly coat syndrome. EF is characterised by episodes of exercise-induced muscular hypertonicity and abnormal posturing, usually occurring after exercise or periods of excitement. CKCSID is a congenital disorder that manifests as a rough coat present at birth, with keratoconjunctivitis sicca apparent on eyelid opening at 10-14 days, followed by hyperkeratinisation of footpads and distortion of nails that develops over the next few months. We undertook a GWAS with 31 EF cases, 23 CKCSID cases, and a common set of 38 controls and identified statistically associated signals for EF and CKCSID on chromosome 7 (P(raw) 1.9×10(-14); P(genome) = 1.0×10(-5)) and chromosome 13 (P(raw) 1.2×10(-17); P(genome) = 1.0×10(-5)), respectively. We resequenced both the EF and CKCSID disease-associated regions in just five dogs and identified a 15,724 bp deletion spanning three exons of BCAN associated with EF and a single base-pair exonic deletion in FAM83H associated with CKCSID. Neither BCAN or FAM83H have been associated with equivalent disease phenotypes in any other species, thus demonstrating the ability to use the domestic dog to study the genetic basis of more than one disease simultaneously in a single breed and to identify multiple novel candidate genes in parallel
Cavalier galopant la cravache au poing
No full text[Soldat vu de trois-quarts][Cavalier vu de dos et de trois-quarts, tourné vers la gauche]Référence bibliographique : Rosenberg Prat, 278bRéférence bibliographique : Rosenberg Prat, G45Référence bibliographique : Jean-Richard, 81Référence bibliographique : IFF18 JULLIENNE (Jean de), 15Référence bibliographique : IFF18 BOUCHER (François), 60Référence bibliographique : Prosper de Baudicour, Boucher (François), 8
L'Histoire du Vieux et du Noveau Testament : representée avec des figures et des explications édifiantes ...
No full textSign.: [], a-e, A-Z, 2A-2Z, 3A-3ZAntepPort. con grav. calc.: "Duflos f."Grav. calc. intercalados no texto: "Duflos f.
Hepatic abscess and umbilical venous catheter: one cannot be cavalier about proper position
No full textPURPOSE The umbilical venous catheter (UVC) is routinely used in neonatal intensive care. Incorrect placement may expose the patient to some dangerous complications (i.e. thrombosis, abscesses, etc). We report a case of an hepatic abscess due to incorrect positioning of this device. We describe how the abscess was treated and we emphasize that one cannot be cavalier about proper positioning of the UV
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