1,721,266 research outputs found
Principio del contraddittorio e codificazione dell’abuso del diritto in materia tributaria
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Efficacia e riflessi fiscali della cancellazione della società dal registro delle imprese
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La compensazione in ambito tributario: profili sostanziali e procedurali
No full textIl saggio affronta il tema della compensazione in ambito tributario individuandone, in primis, la natura giuridica ed i requisiti, per poi procedere ad una disamina del previgente contesto normativo che la caratterizzava. La parte conclusiva si sofferma, invece, sull'individuazione delle nuove regole che caratterizzano l'istituto, ovvero dalla restrizione alla preclusione
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
Spunti di riflessione in tema di tutela del contribuente nei nuovi accertamenti tributari esecutivi
No full textVariations 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
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