1,720,962 research outputs found
La competenza economica tra i principi contabili e il sistema sanzionatorio: la prevalenza della sostanza sulla forma
No full textL’articolo ha lo scopo di analizzare l’impatto delle nuove regole, sostanziali e sanzionatorie, che riguardano la c.d. “competenza economica”, ossia delle disposizioni che hanno lo scopo di individuare il periodo di imposta in cui un elemento di reddito deve concorrere a determinare la base imponibile e di sanzionare la loro eventuale violazione. In particolare, dopo le riforme degli anni ’50, in considerazione dell’autonomina dei periodi di imposta, la visione formalistica del sistema faceva si che ogni violazione delle regole della competenza economica corrispondesse a una violazione del principio di capacità contributiva ai sensi dell’art. 53 Cost. Per effetto delle recenti novità legislative, l’errata imputazione temporale di un elemento di reddito non comporta più il recupero di imposta e la sanzionabilità della condotta se, nel caso concreto, non si sia procurato alcun danno all’Erario. Se, infatti, a fronte di una violazione delle regole della competenza la minore imposta versata nel periodo in cui il componente di reddito non è stato dichiarato ha generato una corrispondente maggiore imposizione in altro periodo per effetto della dichiarazione di tale elemento, non solo non si procede al recupero dell’imposta, ma la condotta è sanzionabile in via amministrativa con una somma fissa pari a 250 euro e non più con una somma pari al 90% del tributo alla strega della dichiarazione infedele. Peraltro, queste disposizioni sono state inserite in un contesto normativo in cui tale l’errore sulla competenza è generalmente sanzionato (in via amministrativa) in misura ridotta rispetto all’infedele dichiarazione (pari ad un 1/3) e, di per sé, non comporta alcuna conseguenza penale, salvo la condotta non sia stata attuata nell’ambito di una frode. Tale evoluzione normativa si innesta in un percorso oramai intrapreso dall’ordinamento tributario e del sistema punitivo che ruota intorno alla sostanza del fenomeno, anziché alla forma e che, ad avviso dell’autore, avrà l’effetto di spingere verso una maggiore condivisione degli obiettivi della funzione di accertamento e quindi di una maggiore compliance da parte del soggetto passivo, superando il tradizionale (rigido) formalismo che ha generato una notevole mole di contenzioso e, di conseguenza, una forte incertezza sull’ammontare del gettito.The article aims to analyze the impact of the new rules which concern the "accrual basis" rules, ie provisions that aim to identify the tax period in which an element of income must contribute to determining the tax base and the administrative penalties on their possible violation. In particular, after the reforms of the 1950s, in consideration of the autonomy of the tax periods, the formalistic view of the system meant that every violation of the rules of accrual basis corresponded to a violation of the principle of ability to pay pursuant to art. 53 Cost. As a result of recent legislative changes, if, in the specific case, no damage has been caused to the Treasury because of a violation of the accrual basis rules, the conduct does not entail repayment of the lower taxes paid and, in susbstance, it is not punishable by administrative sanctions If, in fact, in the face of a violation of the rules of accrual basis, the minor tax paid in the period in which the income component has not been declared has generated a corresponding greater tax burden in another period due to the declaration of this element, no payment of evaded taxes is due and conduct can be sanctioned administratively with a fixed sum of 250 euros and no more with a sum equal to 90% of the tax avoided (administrative tax penalties related to the unfaithful declaration). Moreover, these provisions have been included in context in which this error is generally sanctioned (in an administrative way) to a lesser extent than the unfaithful declaration (equal to 1/3) and, in itself, not implies penal consequences, unless the conduct has been implemented as part of a fraud. This regulatory evolution is grafted onto a path now undertaken by the Italian tax system and the punitive system that revolves around the substance of the phenomenon, rather than the form and which, according to the author, will have the effect of pushing greater compliance by the taxable person, overcoming the traditional (rigid) formalism which resulted in a significant amount of tax litigation and, consequently, uncertainty over tax revenue
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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