Search results for "12"
showing 10 items of 15303 documents
Corporate business model transformation and inter-organizational cognition: the case of Nokia
2013
This article distinguishes between a firm’s corporate business model and business models of its various business units. Our aim is to provide new insights into how executives’ cognitive processes can influence corporate business model transformation decisions. We focus especially on top managers’ recognition of inter-organizational cognitions, that is, such cognitions about the firm and its businesses that are shared by the top managers and stakeholders of the firm in the industries and communities where it operates. We support our theoretical work with an historical case study of Nokia’s corporate business model transformation between 1990 and 1996, which proved highly successful. We find …
The Conference Reimagined. Postcards, Letters, and Camping Together in Undressed Places
2019
In this paper, five authors account for the rethinking of a conference as a series of postcards, letters, rules and silent moments so that traditional hierarchies of knowledge could be overturned or, at least, sidelined. We recount how the place we convened was enlisted as an actor and the dramas and devices we applied to encounter it. We use this accounting to problematize the conventional practices of goal-oriented meetings and co-authored papers as forms of academic meaning-making. In finding a meeting point where expertise was disorientated and status undressed, we were able to investigate the idea of co-being between human and nonhuman realities as the step social theory needs to take …
Perceived Opportunities for Physical Activity and Willingness to Be More Active in Older Adults with Different Physical Activity Levels
2021
This study examined equity in physical activity (PA) by investigating whether perceived opportunity for PA was associated with willingness to be more active. Among community residents (75, 80, or 85 years old, n = 962) perceived opportunity for PA (poor and good), willingness to be more active (not at all, a bit, and a lot), and level of PA (low, moderate, and high) were assessed via questionnaires. Multinomial logistic regression showed that physical activity moderated the association between poor opportunity and willingness to increase PA. Among those with moderate PA, poor opportunity for PA increased the odds of willingness to be a lot more active (multinomial odds ratio, mOR 3.90, 95% …
La tassazione del trasferimento dell'abitazione in Italia
2016
Il saggio analizza la tassazione degli immobili adibiti ad abitazione. Il trattamento fiscale di tali immobili è sempre stato oggetto, per ragioni di carattere sociale legate alle previsioni della Costituzione italiana, di particolare attenzione da parte del legislatore che ha sempre assicurato nell'ordinamento giuridico la presenza di misure fiscali a favore dell'accesso alla proprietà della casa di abitazione.
Il carattere ambientale di un tributo non prevale sul divieto di introdurre tasse ad effetto equivalente ai dazi doganali
2007
Il concetto di tributo ambientale in ambito comunitario risponde a specifici requisiti che coinvolgono gli elementi fondamentali del prelievo, quali la determinazione del presupposto e della base imponibile. Le scelte nazionali non sempre risultano coincidenti. L'ammissibilità e il favor comunitario verso l'introduzione di tributi a finalità ambientale deve sempre essere compatibile con il rispetto dei principi di divieto di tasse equivalenti a dazi doganali e di non discriminazione.
Taste receptors signalling
2010
International audience
Piecing together the taste signaling puzzle
2010
International audience; The identification of the genes coding for bitter, umami, sweet and sour taste receptors has provided us with unique tools to investigate the gustatory system. As a consequence, tremendous progress towards our understanding of the functional organization of the peripheral taste system has been achieved over the past decade. In particular, key components of the taste receptors signaling cascades have been identified as well as populations of chemosensory cells in the olfactory, respiratory and digestive systems expressing taste receptors. Besides sharing receptors and signaling molecules (gustducin, phospholipase-C b2…) with taste bud cells, these cells display a simi…
Trasparenza e cooperazione nei rapporti tra Fisco e imprese
2015
Il saggio esamina i recenti interventi normativi che, nell’ottica di rafforzare l’attività conoscitiva e di controllo dell’Amministrazione finanziaria, hanno introdotto misure di semplificazione e di accrescimento del livello di tax compliance nei rapporti tra fisco e imprese
Il sistema sanzionatorio in materia tributaria: principi e limiti nella prospettiva dei diritti del contribuente. Parte II. La prospettiva italiana
2017
Il sistema sanzionatorio tributario italiano, improntato ad una spiccata concezione punitiva, è caratterizzato dall'operatività di taluni principi propri del diritto penale. La scelta del legislatore risponde all'esigenza di restituire alle sanzioni tributarie le naturali funzioni afflittiva ed intimidatoria, proprie di tutte le misure punitive, salvaguardando nel contempo il rispetto delle garanzie riconosciute, nel diritto punitivo comune, al soggetto che, avendo leso o anche soltanto messo in pericolo il bene giuridico protetto, deve subire la conseguenza sanzionatoria. Dall'esame della vigente disciplina emerge tuttavia che l’intento di assicurare una giusta conseguenza punitiva non sem…
A different role of taxation. Using fiscal leverage as an incentive to foster regeneration of common goods and improve the performance of public gove…
2019
The paper analysis the possibility of using fiscal leverage as an incentive to foster policy of regeneration of common goods. Regeneration of urban goods and spaces not only shows some points in common with the so-called circular economy, but – trough the role played by private citizens who, by substituting or collaborating with public administrations, participate in reuse of goods and urban spaces – may also be considered as an efficient example of public and private cooperation, aiming to improve the level of well-being of the community. Thus, it may be argued that regeneration and taxation have an, at least partially, coinciding aim. Both pursue a general interest: regeneration in a most…