1,720,956 research outputs found
Os regimes simplificados tributação dos rendimentos empresariais em Portugal
No full textThe taxation regime for corporate income in Portugal is not truly unitary. These revenues can be taxed under the Personal Income Tax or Corporate Income Tax. Additionally, in each case, the taxable income can be determined basing either on the general regime rules or on the simplified regime ones. This coexistence of legal regimes poses – or may pose – questions of compatibility with the Portuguese constitutional norms, especially with Article 104.O regime de tributação dos rendimentos das empresas em Portugal não é verdadeiramente unitário. Para além de estes rendimentos poderem ser tributados em sede de Imposto sobre o Rendimentos das Pessoas Singulares e de Imposto sobre o Rendimento das Pessoas Coletivas pode, em cada um dos casos, a coleta a entregar nos cofres do Estado pode ainda ser determinada com base um regime geral ou com base num regime simplificado. Esta coexistência de regimes coloca – ou pode colocar – questões de compatibilidade com as normas constitucionais, sobretudo com o art.º 104.º da Constituição da República Portuguesa
Empresas familiares: efeitos fiscais das transmissões das participações sociais em Portugal
No full textThis study systematizes the Portuguese tax regime of corporate transactions in family business. After a short reference to family business in the context of European Union and in Portugal it is established the central point of the analysis: the irrelevance of the classification as family enterprise for tax purposes. However, the precedent inference does not influence the main lines of examination and the conclusions. In order to ensure a correct and complete analysis there are identified several legal aspects related to the taxation of income generated by family business and earned by the members of the family. At last it is scrutinized the legal tax regime applied to shares transitions by inter vivos or mortis causa transactions.Questo studio sistematizza il regime fiscale portoghese delle operazioni commerciali nelle imprese familiari. Dopo una breve introduzione all'impresa familiare nel contesto dell'Unione Europea e del Portogallo, viene stabilita la questione centrale dell'analisi: l'irrilevanza della classificazione come impresa familiare ai fini fiscali. Tuttavia, la conclusione di cui sopra non influenza le principali linee di esame e conclusioni. Per garantire un'analisi corretta e completa, vengono individuati alcuni aspetti giuridici relativi alla tassazione dei redditi generati dall'impresa familiare e ottenuti dai familiari. Viene infine esaminato il regime fiscale applicato alle cessioni di azioni nelle operazioni inter vivos o mortis causa.Este estudo analisa sinteticamente o regime fiscal português nas transmissões de empresas familiares. Após uma breve referência à empresa familiar no contexto da União Europeia e em Portugal entra-se no ponto central da análise: a irrelevância da caracterização e classificação de uma entida de como empresa familiar para efeitos fiscais. No entanto, a inferência precedente não influencia as principais linhas de estudo e as conclusões. Para garantir uma análise correta e completa do tema são destacados alguns aspetos legais relacionados com a tributação dos rendimentos gerados pelas empresas familiares e auferidos pelos membros da família. Por fim, é feita uma referência ao regime jurídico-fiscal aplicado às transições de ações por operações inter vivos ou mortis causa
A defesa ambiental na União Europeia: confluência de políticas
Get PDFThe "European Promise" proposal seeks to renew the European Union's narrative by emphasizing shared prosperity, fundamental rights, and democracy. This implicit promise could both empower citizens and steer EU institutions. By clearly defining this concept, Europe could address critical issues like youth unemployment, child poverty, and corruption, while fostering a sense of shared citizenship. The European Promise would stand as a moral commitment to its citizens, highlighting the importance of resisting authoritarianism and oppression, and reinforcing the need for an integration project that upholds fundamental values and rights.A experiência tem demonstrado que a problemática ambiental, sendo uma problemática sem fronteiras, exige um envolvimento mundial e em todos os espaços geográficos.Neste quadro global, a União Europeia, assumindo as suas responsabilidades neste âmbito geográfico, tem vindo a adotar, pelo menos desde o Ato Único Europeu e, sobretudo, a partir do Tratado de Maastricht, medidas enquadradas na proteção ambiental,em concretização do princípio da prevenção e do princípio da precaução. Tendo estes princípios implicações em todos os níveis, não é de estranhar que encontremos reflexo destas medidas em várias políticas, como são os casos, considerados neste artigo, da política tributária e de políticas estruturais como a política regional, promovendo um mais equilibrado ordenamento do território, e a política de transportes.Palavras‑chave: ambiente; princípio da prevenção; princípio da precaução; extrafiscalidade; política de transportes; política regional
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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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