119,297 research outputs found
AN IMPROVEMENT OF THE TANZI METHOD FOR THE ESTIMATION OF ITALIAN UNGERGROUND ECONOMY
No full textThis paper deals with the Tanzi method for the estimation of underground economy. The approach is discussed and modified. Refinements on the variables and on the econometric technique are proposed. The “adjusted” Tanzi method is then used to estimate the shadow economy in Italy along twenty-eight years. Despite the difficulty to obtain point estimates, interpretations of the results are nevertheless possible, trustworthy and interesting. For instance, the model detects the presence of underground economy, an expected finding. On the other hand the model shows no positive trend in the recent period. A very puzzling result, given the mainstream literature and the policymakers claims.Shadow economy, cointegration
The Underground Economy: An Overview and Estimates for Cyprus
No full textThe paper begins by describing three important macroeconomic approaches to the measurement of the underground economy. Estimates of the size of the underground economy in Cyprus are then discussed. The estimates are derived using a method first applied by Tanzi to data for the United States. Using annual times series data for the period 1960-1990 the size of the underground economy in Cyprus is estimated to be, approximately, between 3% and 10% of GNP.
Non-Compliance Mechanisms: Lessons Learned and the Way Forward
No full textThis book analyses the functioning of an increasingly important branch of international procedures dealing with the supervision of implementation by States of their obligations under international enviromental treaties. The essays, investigating also the relationship between compliance systems and general international law, as well as European Union Law, answer important questions, such as who are the subjects entitled to set the procedure in motion, how it works and what are the powers of relevant bodies. The book is divided into six sections dealing with non-compliance procedure, both under an institutional and a comparative point of view
Metode Tafsir al-Baghawi dalam kitab Ma'a>lim al-Tanzi>l
No full textAbstractMa'a>lim al-Tanzi>lby Al-Baghawi is a commentary book that has a concise explanation. Ma'a>lim al-Tanzi>l belongs to the commentary bookwhich is in the middle of the discussion, neither too long nor too short. The contents of the discussion are simple and not long winded. This paper wants to discuss about methodology, strenghts and weakness of the Tafsir Al-Baghawi. The method used in this paper is descriptive-analytic with the aim of further discussing and anlysing the interpretation method of the Qur’an used by Al-Baghawi in the book of interpretation. In carrying out the classification analysis, this paper discusses the Ridwan Nasir classification model. The conclusion resulting from this article is: seen from the sources of interpretation of Al-Baghawi inclined to use the bi al-Iqtiran method. For breadth of explanation, it falls into the category of interpretation of tafsiliy/it}nabiy. Lather, method of presenting interpretation resulting from the target and order of the verses that are transferred using the interpretation method tahlili. In addition, from several methods used, based on further reading, Tafsir Al-Baghawi has advantages and disadvantages. There fore, this paper only focuson the methodology, weakness and strengths side of the Tafsir Al-Baghawi. AbstrakMa'a>lim al-Tanzi>l karya Al-Baghawi merupakan kitab tafsir yang memiliki penjelasan yang ringkas. Ma'a>lim al-Tanzi>l tergolong kitab tafsir yang berada di tengah-tengah dalam pembahasannya, tidak terlalu panjang dan juga tidak terlalu pendek. Muatan pembahasannya terbilang sederhana dan tidak bertele-tele. Tulisan ini ingin membahas seputar metodologi, kelebihan dan kekurangan dari kitab Tafsir Al-Baghawi. Metode yang digunakan dalam tulisan ini deskriptif-analitik dengan tujuan mengeksplorasi dan menganalisis lebih jauh metode penafsiran al-Qur’an yang digunakan Al-Baghawi dalam kitab tafsirnya. Dalam melakukan klasifikasi analisis, tulisan ini mengacu pada model klasifikasi Ridwan Nasir. Kesimpulan yang dihasilkan dari artikel ini yaitu: dilihat dari sumber penafsiran, Al-Baghawi condong menggunakan metode tafsir bi al-Iqtiran. Untuk keluasan penjelasan masuk pada kategori tafsir tafsily/it}nabiy. Adapun metode penyajian tafsir yang dihasilkan dari sasaran dan tertib ayat yang ditafsirkan menggunakan metode tafsir tahlili. Selain itu, dari beberapa metode yang telah digunakan, berdasarkan pembacaan lebih lanjut, Tafsir Al-Baghawi memiliki kelebihan dan kekurangan. Oleh karena itu, tulisan ini hanya berfokus pada sisi metodologi, kekurangan dan kelebihan dari Tafsir Al-Baghawi. Kata Kunci: Tafsir Al-Baghawi, Metodologi, Kelebihan dan Kekurangan. Al-Quran selalu mendapat perhatian yang besar dari umat Islam di setiap masa. Berbagai upaya untuk menginterpretasinya dilakukan oleh para ilmuwan di berbagai bidang keilmuwan. Berbagai macam pendekatan dan metode digunakan dalam mengkaji ayat-ayat al-Quran. Salah satu dari mereka adalah seorang ulama besar al-Baghawi dalam karya tafsirnya yang bernama Ma'a>lim al-Tanzi>l. Tulisan ini mencoba menganalisa metode al-Baghawiy dalam kitab tafsir tersebut. Dalam melakukan klasifikasi macam metode yang digunkan dalam tafsir ini, penulis mengacu kepada model klasifikasi metode tafsir dari Ridwan Nasir. Pada akhirnya, penulis menyimpulkan bahwa al-Baghawiy dalam tafsirnya menggunakan metode tafsir bi al-iqtira>n, tafsir baya>ni, tafsir tafs}i>liy/it}na>biy, dan tafsir tahli>liy
La sécurité collective entre légalité et légitimité
No full textNell'elaborato l'Autore cerca di valutare criticamente l'incidenza della legalità (o dell'illegalità) sulla percezione della legittimità (o dell'illegittimità) del ricorso all'uso della forza, ma anche l'impatto che la seconda può avere sulla prima, in relazione al sistema di sicurezza collettiva e al suo grado di efficacia giuridica e metagiuridica
La gestione delle risorse d'acqua dolce internazionali di superficie
No full textIl volume illustra gli aspetti essenziali della tematica relativa alla protezione dell’ambiente nel diritto internazionale. Attraverso un approccio sintetico e selettivo, i singoli contributi, pur in assenza di una descrizione sistematica di tutti gli strumenti ambientali internazionali, analizzano alcuni aspetti particolarmente significativi e problematici della materia, ad esempio evidenziando ambiguità e soluzioni di compromesso, questioni irrisolte, difficoltà di rilevazione delle norme non scritte o le questioni interpretative poste da alcune norme giuridiche. Il volume si divide in due parti fondamentali, una generale ed una speciale; la prima dedicata ai principi generali di diritto dell’ambiente, mentre la seconda concentrata sulla disciplina di settore
A new method for the quantitative analysis of gated SPECT polar scintigraphic maps
No full textWe have developed a software, which allows to do non conventional percent quantitative analysis on scintigraphic polar map obtained from conventional processing of gated-SPECT acquisitions. Polar maps are 8 bit images of perfusion, motion, ejection fraction (EF) and thickening, of the heart The software is written in Matlab, analyses the whole polar map and four ROIs corresponding to the theoretical LAD, LCX, RCA territories (perfused by these arteries) and extra-ROIs region. An intensity segmentation is performed. The area corresponding to pixels lower and higher than a varying cut-off are calculated on the whole image and for each ROI. The software calculates an intensity-area histogram, which is the analogous of the Dose-Volume Histogram used in radiation therapy: in this case, the histogram has the meaning of a Perfusion- or a Motion-Volume histogram. Then, the software applies the Lyman-Wolbarst algorithm, to calculate the area equivalent histogram reduction (e.g. the perfused area in the hypothesis that all pixels are perfused at 100%.). The makes a direct comparison between two different polar maps by choice. The comparison between the numerical quantification of motion and perfusion maps, allows the physicians to get a clinical evaluation of the stunned myocardium
Firm Size and Compliance Costs Asymmetries in the Investment Services
No full textPurpose – The purpose of this paper is to find out how effectively implemented are measuring approaches to compliance and whether there is a correlation between the measures implementation, financial specialisation and international activity. The authors evaluate if the regulatory framework implies a measure cost asymmetry, depending both on the proportionality principle and on the existence of different supervisors with an heterogeneous set of enforcement rules.
Design/methodology/approach – The analysis is based on a survey involving 84 financial firms (banks, investment companies and insurance companies). Two criteria have been used to interpret the results: the prevailing workability within international and domestic intermediaries; the intermediary typology, creating a distinction between banks other financial intermediaries (FIs) and insurance companies.
Findings – Italian financial firms are sensitive to minimise sanctions, but the reputational impact is becoming more important. International firms are more sophisticated than domestic ones for their ability to measure both the probability of non-compliance events and their severity. Banks show the highest attitude to adopt insurance or financial contracts to minimise the negative impact of non-compliant behaviours. Small FIs are late in measuring the exposure and losses due to non-compliance actions.
Originality/value – Four years after the Basel Document on compliance, a large percentage of firms is still managing the process within a function with different purposes; nevertheless, reputational impact has become more important. Small intermediaries show a lower attitude to implement a risk management approach, with a capital management sensitivity. This finding addresses the question about the existence of size effect which could reduce the compliance attitude
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