Search results for "Direct"
showing 10 items of 2669 documents
Mini-maps aid spatial cognition within virtual worlds: Oral presentation
2021
L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NEL DIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI
2012
Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tributario italiano, con particolare riguardo all’imposizione diretta sia sotto il profilo della determinazione della base imponibile, sia con riguardo alle modalità di applicazione delle imposte dovute. Muovendo dalla preliminare individuazione della natura dei redditi derivanti dall’utilizzazione economica di beni immateriali, si esamina la disciplina applicabile, rispettivamente, ai soggetti residenti e ai soggetti non residenti, sulla base della normativa interna e delle prescrizioni contenute nel Modello OCSE The present paper deals with the issues related to the fiscal aspects of the royal…
Current status and development of sanitation and wastewater treatment in the national and international context
2012
El acceso al saneamiento y depuración de aguas residuales es un aspecto de suma importancia tanto desde el punto de vista ambiental como sanitario. Por ello, desde el Imperio Mesopotámico hasta la actualidad se han producido importantes avances en esta materia. Sin embargo, en la actualidad, en la mayoría de los países en vías de desarrollo el acceso al saneamiento continua siendo deficitario. Por otra parte, los países desarrollados, que sí disponen de sistemas adecuados de depuración de aguas residuales, se enfrentan al reto de mejorar la sostenibilidad de estos sistemas. En este trabajo se describe en profundidad el estado actual y evolución en el tiempo del saneamiento y depuración de a…
PSD2 ja sen vaikutukset verkkomaksamisen tietoturvaan ja liiketoimintamalleihin
2016
Web payments have created a whole industry around them in the last decade where sensitive data is moved around and where security is one of the key concepts. On top of internal facilities, members of the EU are regulated by EU directives of which the second will be taken to legislation by the start of year 2017. It forces the banks to open interfaces that allow third parties to use web shop customers banking credentials in order to initiate payments. Second directive on payment services brings up a set of web security hazards that have yet to be studied. In this thesis a literature review is made on web payment security. I will also study the second directive on payment services and its eff…
Regulating (and Self-regulating) the Sharing Economy in Europe: An Overview
2018
The article describes the main legal challenges for regulating the sharing (or collaborative) economy in Europe and explains how the existing body of EU law applies to these new business models. In the last part, it makes a few brief comments on the need for future regulation.
Adsorption of anionic dyes onto natural, thermally and chemically modified smectite clays
2014
Abstract The aim of this study was to determine the adsorption capacity of the smectite clays (from the overburden of the lignite deposit in Belchatow) for two anionic dyes, i.e. Reactive Blue 81 (RB-81) and Direct Blue 74 (DB-74). Additionally, the influence of the thermal and chemical (acid and alkali) clay modifications on the amount of bonded dyes was investigated. The adsorption capacity of the clay (natural and modified) was different for studied dyes and depended on the initial concentration and modification type. All the modified clays adsorbed the dyes at pH>pHPZC as the negatively charged surfaces of their particles (in accordance with the formula: AOH ↔ AO- + H+) prevented the…
Social Determinants of Success: Social Media, Corporate Governance and Revenue
2019
This study examined how social media (Twitter and LinkedIn) relates to the operating revenue by investigating the effect of the use of social media by the board of directors. To tackle this question, we analyzed the mediating and moderating relationship of social media on the effect of board size in operating revenue (turnover). We studied the implications of the use of social media by the board members by using structural equation modeling (SEM). The data consisted of a random sample of 100 companies listed on the NASDAQ. The study makes two main contributions. First, it shows interesting differences in the use of social media for the operating revenue. Our results suggest that while Twitt…
Co-Occurrence of Sociocultural Elements and Self-Direction in Learning Situations: A Police Organization Case Study
2022
Adult’s self-direction and self-directed learning (SDL) have become topics in the discussion of work-related adult learning and an autonomous approach, emphasizing responsibility and independence, has received increasing attention in studies of learning. In the context of SDL, in contrast, the importance of the learning environment and community has received less empirical attention. The aim of this article is to increase the understanding of the co-occurrence of sociocultural elements and self-direction in learning situations at work. From a practical viewpoint, it is important to understand both, the sociocultural and self-directed nature of different learning situations at daily work, s…
Chasing Weak Forces: Hierarchically Assembled Helicates as a Probe for the Evaluation of the Energetics of Weak Interactions.
2017
London dispersion forces are the weakest interactions between molecules. Because of this, their influence on chemical processes is often low, but can definitely not be ignored, and even becomes important in cases of molecules with large contact surfaces. Hierarchically assembled dinuclear titanium(IV) helicates represent a rare example in which the direct observation of London dispersion forces is possible in solution even in the presence of strong cohesive solvent effects. Hereby, the dispersion forces do not unlimitedly support the formation of the dimeric complexes. Although they have some favorable enthalpic contribution to the dimerization of the monomeric complex units, large flexible…
A Stieltjes Approach to Static Hedges
2014
Static hedging of complicated payoff structures by standard instruments becomes increasingly popular in finance. The classical approach is developed for quite regular functions, while for less regular cases, generalized functions and approximation arguments are used. In this note, we discuss the regularity conditions in the classical decomposition formula due to P. Carr and D. Madan (in Jarrow ed, Volatility, pp. 417–427, Risk Publ., London, 1998) if the integrals in this formula are interpreted as Lebesgue integrals with respect to the Lebesgue measure. Furthermore, we show that if we replace these integrals by Lebesgue–Stieltjes integrals, the family of representable functions can be exte…