1,721,011 research outputs found
Dove eravamo e dove siamo: il sistema tributario dal 1990 al 2000
No full textIl saggio esamina l'evoluzione del fisco italiano nel decennio che va dal 1990 al 199
Alla ricerca di una disciplina fiscale per la previdenza complementare
No full textL'articolo esamina il disegno degli incentivi fiscali alla previdenza complementare sotto il profilo della coerenza della disciplina fiscale nel suo complesso. Propone poi una misura del beneficio fiscale relativo riconosciuto alla previdenza compementare in Italia, rispetto a quello riconosciuto al risparmio non previdenziale. l'analisi è estesa a considerare la riforma in corso d approvazione
Presidi organizzativi dell'impresa e compliance fiscale: nuove frontiere per il tutoraggio fiscale e per il rapporto virtuoso tra grandi imprese e fisco
No full text1. Cosa suggerisce la letteratura economica sulla tax compliance? 2. Cosa ci illustrano i modelli di compliance già sperimentati? 3. Regole in materia di governance nei modelli di compliance per l'impresa finanziaria 4. Come declinare, dunque, tax compliance e organizzazione della grande impresa
ASPETTANDO LA RIFORMA: IL SISTEMA FISCALE FRA PROMESSE E VINCOLI
No full textIl lavoro esamina criticamente la politica fiscale del 2002 inizio 2003, dicutendo in particolare gli effetti dell'approccio: meno tasse più sviluppo
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
Il disegno di legge delega per la riforma fiscale. Quali problemi? Quali prospettive?, numero speciale della rivista Politica Economica, 3/2002
No full textIl numero monografico della rivista ospita un inieme di interventi che illustrano e analizzano criticamente il disegno di legge di riforma fiscale in discussione in Parlamento
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
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