Search results for " tax"

La dimensione europea dell’ambiente e della fiscalità ambientale – I principi ricavabili in materia di tassazione ambientale

2018

Il principio del chi inquina paga sancito nel diritto dell'Unione europea svolge importanti riflessi su diversi settori economici e giuridici, anche in materia tributaria. Il tributo, infatti, può rappresentare uno strumento efficace per indurre il contribuente ad adottare comportamenti più rispettosi nei confronti del bene ambiente. L'introduzione di un tributo ambientale in senso stretto, tuttavia, può sollevare rilevanti questioni attinenti ai suoi potenziali effetti regressivi, nonchè alla possibilità del soggetto passivo di traslare economicamente il costo del prelievo fiscale su altri soggetti che non sono responsabili dell'attività inquinante o del consumo di beni scarsi in natura, p…

Soils with Gypsic horizon in southern Sicily, Italy

2005

A revision of Tamarix specimens (Tamaricaceae) kept in the BCN herbarium of Barcelona (Spain)

2018

The taxonomy of genus Tamarix L. is notoriously controversial and many taxa are still not or wrongly identified. A huge number of tamarisk specimens are kept in the most important herbaria of Spanish universities but many labels needs a deep nomenclatural revision. The Tamarix collection in Universitat de Barcelona (BCN) is composed by 158 samples, collected in different Comunidades Autónomas de España, and corresponding to 14 taxa.

Assessing complexity in learning outcomes : a comparison between the SOLO taxonomy and the model of hierarchical complexity

2015

An important aspect of higher education is to educate students who can manage complex relationships and solve complex problems. Teachers need to be able to evaluate course content with regard to complexity, as well as evaluate students’ ability to assimilate complex content and express it in the form of a learning outcome. One model for evaluating complexity is the Structure of Observed Learning Outcomes (SOLO) taxonomy. The aim of this analysis is to address the limitations of the SOLO taxonomy in detecting the more subtle differences of the learning outcomes and to clarify the concept of learning modes. This is done by analysing the SOLO taxonomy by means of the model of hierarchical comp…

England 1523–1601: The Beginnings of Marine Insurance

2016

Extant information about early English marine insurance follows a discontinuous trend. It is remarkably scarce until the mid-sixteenth century, when it increases substantially in the space of a few years, only to fade again after a few decades, and return to growth towards the end of the seventeenth century. After that, plenty of records remain. However, this misbehaving trend does not affect our knowledge as much as would appear to be the case at first sight. The reason lies in the unparalleled continuity in English insurance policies, which remained nearly identical from the 1570s to the policy model prescribed in the Marine Insurance Act of 1906 (First Schedule). This makes up, at least …

Promoting self-employment: Does it create more employment and business activity?

2021

International audience; We assess the economic impact of reforms promoting self-employment in the three countries that have implemented such reforms since the early 2000s: the Netherlands, the United Kingdom and France. To that end, we use an unbalanced cross country-industry dataset of 4,226 observations, including 12 OECD countries and 20 market industries, over the 1995-2016 period. We first observe, using country-level data, that the share of self-employed workers in total employment is quite stable or declines over the period in all countries in our dataset, except in the three countries where large reforms promoting self-employment have been implemented, and only after these reforms. …

The second century CE Roman watermills of Barbegal Unraveling the enigma of one of the oldest industrial complexes

2018

Carbonate deposits provide insights into the operation of the earliest industrial utilization of hydropower by an ancient society.

Two new African and Madagascan species of the genus Holochlora (Orthoptera: Tettigoniidae, Phaneropterinae)

2017

Two new species, Holochlora mauritiana and H. ingrischi from the island of Mauritius and Zimbabwe, respectively, are described. Along with a third species, H. biloba Stål, 1874 from Madagascar, they are the sole African representatives of the mostly Oriental genus Holochlora Stål, 1873, including ca. 60 taxa distributed from India to China. Preliminary hypotheses on biogeographical and evolutionary origin of Afro-Madagascan Holochlora species are shortly discussed.

Is land-use change a cause of loss of pedodiversity? The case of the Mazzarrone study area, Sicily

2011

Anthropogenic soils created ex novo by land-us e change in large scale farming are, from a pedogenetic point of view, catastrophic events that bring the soils to time zero and change the natural pattern of the soilscape, remarkably, in some cases. The qu antitative aspects of pedodiversity of a soilsc ape in South-East Sicily, where some types of soils, in recent decades, have suffered a consistent reduction due to the transformations by large scale farming, are considered. The evolution of pedodiversity over a 53-year period (1955 to 2008 ) is examined using a dedicated statistical method and a space – time model based on Markov analysis and cellular autom ata in order to predict the evolu…

Anthropogenic processes in the evolution of a soil chronosequence on marly-limestone substrata in an Italian Mediterranean environment

2007

Due to anthropic pressure, many areas of the world are affected by a process of soil “entisolization” that leads to the formation of “anthropogenic soils”. In order to investigate Man's role in soil evolution, a survey was carried out in Southeastern Sicily (Italy), where, for years, there have been wide farming areas with anthropogenic soils. A chronosequence of anthropogenic soils in a vineyard area, cultivated for 22 years, was investigated. The first stage of the chronosequence was made by the original soils which, in the study area, had been undisturbed till the 1980's. These soils, classified as Entic Haploxerolls under the American Soil Taxonomy (ST) or Calcaric Kastanozem according …