Search results for " Valore"

Esistenza, dialettica, valore nel pensiero di Giuseppe Cantillo

2021

The article aims to place Giuseppe Cantillo’s studies collected in his latest two books, focused respectively on Hegel and dialectics and Jaspers and existence, in the overall research itinerary of the Italian philosopher. The paper seeks to highlight the coherence and conceptual openness of Cantillo’s investigation of history, the human being’s existential conditions, as well as of its theological implications. This meditation is characterized, on the one hand, by the anchorage to the transcendental dimension of thought and, on the other hand, by the adherence to the concreteness of history. These two aspects are linked by the sphere of values, which shed light on the finalistic and person…

Vescovo e cattedrale a Cirene nel VI secolo: a proposito della basilica orientale

2013

Si presenta la fase bizantina della basilica insistendo sul valore docetico dei mosaici e sul ruolo del vescovo committente.

Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach

2000

While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?

Cultura y Derechos Humanos

1999

I controlli di compliance

2018

Diversi sono i fallimenti aziendali ai quali si è assistito negli ultimi decenni. In molti casi (Enron, Xerox, Parmalat)1 la causa principale del fallimento è riconducibile a debolezze e mancanze nel Sistema di Controllo Interno (SCI). Il SCI è costituito dall’insieme delle regole, delle procedure e delle strutture organizzative consentire che consentono l’identificazione, misurazione, gestione e monitoraggio dei principali rischi, così come previsto dal Codice Autodisciplina del 20152. Nelle situazioni di crisi il SCI non ha funzionato adeguatamente, determinando una non corretta, non coerente gestione dell’impresa rispetto agli obiettivi prefissati.

Cultura emprendedora basada en valores éticos y sociales

2017

Asumimos la complejidad de la práctica educativa y optamos por un planteamiento de escuela inclusiva que permite ofertar una educación de calidad para todo el alumnado. Con esta experiencia pretendemos: analizar las actitudes necesarias para tener éxito en la actividad emprendedora; Conocer qué es la cultura corporativa y qué elementos la componen; Identificar qué es la responsabilidad social corporativa y sus principales indicadores; Aprender cómo se elabora un balance social valorando la importancia de una adecuada imagen corporativa. Desde el desarrollo de esta experiencia, nuestros alumnos tienen la oportunidad de trabajar los conceptos de ética y responsabilidad social de las empresas …

Educación para la ciudadanía democrática en la cultura digital

2011

Asumiendo la importancia de las nuevas tecnologías en las aulas, especialmente en las actuales sociedades de la información y la comunicación, y siguiendo las recomendaciones de la Unión Europea a favor de la alfabetización mediática, el presente trabajo reflexiona acerca de la necesidad de educar no solo en los usos técnicos y eficientes de las tecnologías comunicativas, sino también en el uso responsable y cívico de las mismas, favoreciendo así los procesos participativos y deliberativos que son el sustento de una democracia viva. El sueño griego de la «isegoría», del igual derecho de todos al uso de la palabra, puede hacerse realidad en la cultura digital, si bien es cierto que un uso hi…

Should all the world be taxed?

1997

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?

Tax Evasion and Tax Progressivity

2003

In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.

Tax evasion, tax progression, and efficiency wages

2004

Abstract More progressive taxes raise employment in imperfect labour markets. However, this prediction is not robust. For example, any employment effect vanishes in a constant profit efficiency wage economy. It is demonstrated that tax evasion opportunities can re-establish positive employment effects of higher tax progression.