1,721,182 research outputs found
La qualificazione giuridica e il trattamento fiscale delle criptovalute
No full textL’Amministrazione finanziaria, in controtendenza rispetto alle indicazioni della dottrina, di parte della giurisprudenza, della Banca d’Italia, della BCE, considera la criptomoneta al pari di una valuta estera, e la sottopone al trattamento impositivo per essa previsto ai fini delle imposte dirette e Iva. Un contributo importante ad una definizione generale applicabile in ogni settore dell’ordinamento giuridico è dato dalla V Direttiva antiriciclaggio che, recepita in Italia dal D.lgs. n. 125/2019, qualifica la criptomoneta quale mezzo di scambio per l’acquisto di beni e sevizi o per finalità di investimento.Contrary to the indications of the doctrine, part of the jurisprudence, the Bank of Italy, the ECB, Tax authorities consider the cryptomoneta as a foreign currency subject to the relevant tax treatment provided for direct taxes and VAT purposes. An important contribution to a general definition applicable in every area of law is given by the V Anti-Money Laundering Directive, as implemented in Italy by Legislative Decree no. 125 of 2019, that qualifies the cryptomoneta as a means of exchange for the purchase of goods and services or for investment purposes
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
Flexible photovoltaic systems for renewable energy integration in Lazio region, Italy
Full text linkItaly is expanding its renewable electricity generation to meet European energy and environmental targets. The aim of this work is to study and implement a strategy to promote a high self-production of non-programmable renewable energies (solar and wind) in the electricity mix of an Italian region (Lazio), to reach the target of 100 % Renewable Energy Source (RES) by 2050 set in the Regional Energy Plan (PER). This can be achieved through the innovative concept of "flexible PV" that has the potential to make solar power generation 24/365. The results showed that by oversizing the photovoltaic in relation to the annual electricity demand and using optimized batteries, 90% of the electricity demand of the Lazio region can be satisfied by photovoltaic and the remaining 10 % by hydro and wind power. To reach this target, Lazio would need to install 34.73 GWp of photovoltaic capacity and 42.34 GWh of batteries at an optimum cost of 92.21 /MWh (costs estimated at 2050). In addition, the integration of wind energy into the grid was studied to reduce the photovoltaic capacity
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
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