Search results for " tax"
showing 10 items of 794 documents
El Derecho De La Uniin Europea Ante La Encrucijada Del Impuesto Sobre Sucesiones Y Donaciones Espaaol (EU Law Before the Crossroad of the Spanish Inh…
2014
Spanish Abstract: El articulo analiza los efectos del Derecho de la Union Europea y las libertades fundamentales sobre el impuesto sobre sucesiones y donaciones espanol, teniendo en cuenta las implicaciones y complejas relaciones que derivan de su formulacion como impuesto estatal que ha sido parcialmente cedido a las Comunidades Autonomas. El articulo analiza la posible evolucion tras la sentencia del TJUE de 3 de septiembre de 2014 (asunto C-127/12). El autor critica la argumentacion pobre del TJUE y propone un desarrollo mas consistente del contenido de las libertades fundamentales a partir de un analisis mas solido de los juicios de comparabilidad y de justificacion. El autor tambien cr…
Hieracium busambarense, a new species of the sect. Grovesiana (Asteraceae) from Sicily (Italy)
2013
Hieracium busambarense (Asteraceae), a new species from calcareous-dolomite cliffs of Rocca Busambra (western Sicily, Italy) is described and illustrated here.
Sorbus madoniensis (Rosaceae), a new species from Sicily
2012
Abstract Sorbus madoniensis, a new species of Sorbus sect. Aria, is described, so far known only from two neighbouring localities on Mt. Carbonara (Madonie mountains, Sicily). It is related to S. graeca, which also occurs in the Madonie, and indeed shares with S. madoniensis one of its localities.
A new species of Centaurea (Asteraceae) from Calabria(S Italy)
2013
A new species is described here from the Presila in Calabria (S Italy) and named Centaurea calabra. It belongs to Centaurea sect. Phalolepis and is related to the C. deusta group, namely to C. sarfattiana. Taxonomical characteristics, distribution, and ecology of the new Centaurea are also provided.
Centaurea heywoodiana (Asteraceae), a new species from the Nebrodi Mountains (NE-Sicily)
2020
A new endemic species of Centaurea is here described from the Nebrodi Mountains, in Sicily, and named Centaurea heywoodiana. Information on its morphology, distribution, ecology and taxonomic relationship is also provided.
Seed germination and reproductive features of Lysimachia minoricensis (Primulaceae), a wild-extinct plant.
2002
Lysimachia minoricensis is one of the few Mediterranean endemic plants (Minorca, Balearic islands) that has gone extinct in the wild but which persists as extant germplasm or cultivated plants in several botanical gardens. Reproductive features (seed set, number of seeds per capsule, seed weight) and germination responses to constant temperatures, sea water and dry-heat pre-treatments were investigated to determine the extent to which they may have influenced the extinction of the species. Seed set in Lysimachia is not dependent on pollinators, suggesting a functional selfer breeding system. Most plants produced a large mean number of fruits (23.2) and seeds (466), and the mean production o…
Physical activity, physical fitness, diet and the health in young people
2012
The beneficial effects of appropriate physical activity(PA), physical fitness,and diet during adult life are well-documented but the potential of appropriate PA,physical fitness,and diet to confer benefits on health and well-being during childhood and adolescence has not been explored fully.Recognizing the value of critical reviews of the extant literature in providing a foundation for future research,the Journal of Sport and Health Science(JSHS) has commissioned two Special Issues devoted
Recensione a: La competenza esperta. Tipologie e trasmissione, Gianfranco Marrone et Tiziana Migliore (a cura di), Milan, Meltemi, 2021
2022
Review to: Expert competence. Types and transmission, Gianfranco Marrone and Tiziana Migliore (edited by), Milan, Meltemi
Taxa relitti della flora forestale siciliana e problemi di conservazione
2011
Biogeographia vol. XXX — 2011 (Pubblicato il 23 dicembre 2011) La Biogeografia della Sicilia Taxa relitti della flora forestale siciliana e problemi di conservazione ROSARIO SCI-IICCHI, PASQUALE MARINO Dipartimmto a’z' Biologia Ambientale e Biocliversita, Universita degli Studi ali Palermo, via Arckirafi 38, 90123 Palermo (Italy); e—mail: r05arz'o.5c/Jz'ccbz'@unz'pa.it Key words: forest flora, relic taxa, Sicily. SUMMARY This contribution concerns some woody species representative of the forest landscape in Sicily, paying atten- tion both For their current relict status and their risk to become extinct. For each taxon threats, risk categories, as- sessed or assigned on the …
Instruments, rules, and household debt: the effects of fiscal policy
2015
In this paper, we look at the interplay between the level of household leverage in the economy and fiscal policy, the latter characterised by different combinations of instruments and rules. When the fiscal rule is defined on lump-sum transfers, government spending or consumption taxes, the impact multipliers of transitory fiscal shocks become substantially amplified in an environment of easy access to credit by impatient consumers, regardless of the primary instruments used. However, when the government reacts to debt deviations by raising distortionary taxes on income, labour or capital, the effects of household debt on the size of the impact output multipliers vanish or even reverse, no …