1,721,345 research outputs found
Priorità strategiche per lo sviluppo del brand: l’esperienza di S. Pellegrino
No full textReinventing, rethinking and continually valuing the roots and sources of value appear the main objectives underlying today’s brand management strategies. In this perspective, some priorities for brand management can be summed up in three evolutionary vectors: «immer-sion» in both physical and digital environmnets; «integration» of chan-nels, devices, platforms and sources of value; «impact» no longer only economic, but also ethical and social. In the following pages, we will focus on the premium brand S. Pellegrino, whose international success in the mineral water market is based on an iconic visual identity (since 1899) that evokes some fundamental distinctive features: a superior product quality and strong connections to gastronomy; a brand person-ality focused on tradition and authenticity. In particular, three specific projects, respectively related to Immersion, Integration and Impact will be presented and discussed: Fine Dining Lovers, S. Pellegrino Young Chef Academy, Movement #SupportRestaurants
On the Aronson-Johnson-Lambert decomposition of the redistributive effect
Get PDFRecently van De Van, Creedy and Lambert (2001) and Lambert and Urban (2005) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to properly evaluate personal income tax reforms, when sequential income groups do not concern exact equals. Lambert and Urban (2005) decompose the Atkinson-Plotnick-Kakwani index into three terms. We utilize this decomposition in choosing the optimal bandwidth and suggest to consider not only the highest vertical contribution to the redistributive effect, but also the horizontal inequity due to the reranking of the mean post-tax income among groups. Findings are applied to Italian data with respect to both individual nominal incomes and equivalent household income
On determining "Close equals groups" in decomposing redistributive and reranking effects.
Get PDFRecently van De Van, Creedy and Lambert (2001) and Lambert and Urban (2005) have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the redistributive effect in order to properly evaluate personal income tax reforms when sequential income groups do not concern exact equals. Lambert and Urban (2005) discuss a set of further possible decompositions of the redistributive effect together with a decomposition of the Atkinson-Plotnick-Kakwani index into three terms. If the issue is to chose the optimal income bandwidth which splits the pre-tax income parade into contiguous sets, we suggest combining the information given by the latter decomposition with those concerning the highest vertical contributions to the redistributive effect. We show that the horizontal inequity due to the reranking of the mean post-tax income among groups plays a crucial role in choosing the optimal bandwidth either within the van De Van, Creedy and Lambert (2001) methodology or in pursuing coherent measures for the potential redistributive effect
On measuring violations of the progressive principle in income tax systems
No full textKakwani and Lambert (1998) state three axioms which should be respected by an equitable tax system. Using the Atkinson-Plotnick-Kakwani re-ranking indexes of taxes, tax rates and post-tax incomes, calculated with respect to the ranking of pre-tax income distribution, they then propose a measurement system to evaluate the negative influences that axiom violations exert on the redistributive effect of taxes. In this paper we reconsider the way Kakwani and Lambert measure violations of their second axiom, which concerns the re-ranking of tax rates. We construct a non-negative index which is strictly faithful to Kakwani and Lambert’s commands; we show that the Authors’ measure does not exactly fit the statements made in their second axiom. Both Kakwani and Lambert’s original measurement system and the modified one are then applied to Italian personal income tax in 2008. According to the modified measurement system, the average tax rate seems to play a smaller role than that suggested by the results gained using Kakwani and Lambert’s original methodology
4th International conference on social aspects of Market Economy
No full textAccording to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer’s tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies pre-tax ordering, it influences the potential vertical effect of the tax through three types of inequity. Following the authors’ measurement system, we investigate axiom violations due to the 2007 Italian personal income tax reform. Our microsimulation model uses as input data those provided by the Bank of Italy in its Survey on Households Income and Wealth in the year 2008; estimates of the distribution of taxpayers are very close to the Ministry of Finance official statistics. The analysis focuses redistributive effects and re-rankings relations between different family types. Moreover we suggests an alternative way to measure violations of Kakwani and Lambert’s Axiom
The 2007 personal income tax reform in Italy : effects on potential equity, horizontal inequity and re-ranking
No full textAccording to Kakwani and Lambert (1998), an equitable income tax should respect three axioms related to each taxpayer’s tax liability, average tax rate and post-tax income: whenever taxation determines unequal tax treatments among equals or modifies pre-tax ordering, it influences the potential vertical effect of the tax through three types of inequity. Following the authors’ measurement system, we investigate changes in axiom violations due to the 2007 Italian personal income tax reform, that introduced significant changes in the tax structure. Our microsimulation model uses as input data those provided by the Bank of Italy in its Survey on Households Income and Wealth in the year 2006; estimates of the distribution of taxpayers are very close to the Ministry of Finance official statistics. The analysis considers both the individual and equivalent household gross income distribution and evaluates the decomposition with and without surtaxes. Main findings suggest that both in the 2006 and 2007 tax system most of the overall violations concern the axiom demanding the average tax rate to be a non decreasing function with respect to the gross income; the axiom requiring richer taxpayers to pay higher tax liabilities than poorer ones and the axiom requiring the tax to do not introduce re-rankings in the pre-tax income order present minor violations. The 2007 reform enhances both the potential redistributive effect, that is the one that could be obtained without axiom violations, and the axiom violations: the net result is a small positive variation of the actual redistributive effect. These phenomena appear more relevant for taxpayers than those for equivalent households. For what concerns taxpayers, the 2007 reform has modified also the composition of the three axiom violations, that remains almost the same whenever equivalent households are considered. Finally, focusing on each decile of the income distribution, regressivities are concentrated in the bottom five deciles of the income distribution both for taxpayers and equivalent household
Chiral epimeric carboxycyclopentylglycines from norbornane derivatives: reaction conditions and ring strain effect on stereochemical control of amino acid centers
No full textA new synthetic approach to diastereomeric cyclopent-3-enylglycines, functionalized on the ring with a formyl group, and to cyclopentylglycine, substituted with a carboxy group, was devised by applying retro-aldol and retro-Claisen reactions, respectively, to diastereomeric 2-amino-3-ethoxycarbonyloxynorbornene-2-carboxylic acid derivatives and to diastereomeric 2-amino-3-oxo-norbornane-2-carboxylic acid derivatives. The goal of controlling the cis stereochemistry of the cyclopentyl substituents was reached . A partial control of the stereochemistry of the amino acidic carbon was achieved starting from 17 and using sodium hydrogen carbonate in acetone/DMF
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
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