Search results for "Reform."

showing 10 items of 677 documents

Ekonomika un vadības zinātne

2010

Tautsaimniecības finansēšanaZīmolvedībaVides komunikācijaMazo un vidējo uzņēmumu attīstībaBankas:SOCIAL SCIENCES::Business and economics [Research Subject Categories]Vides izglītībaKonkurentspējaTausaimniecības attīstības plānošanaTautsaimniecības reformasVadības metodes
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Tax Performance Assessment in Scandinavian Countries

2015

Abstract The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instr…

Tax policytax burden rateDouble taxationtax policySocial PsychologyPublic economicsHF5001-6182Economics Econometrics and Finance (miscellaneous)International economicsTax reformDividend taxValue-added taxAd valorem taxTax credittax burden rate tax policy tax performance tax optimumState income taxEconomicsBusiness Management and Accounting (miscellaneous)Businesstax performancetax optimumStudies in Business and Economics
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The school staff's perception of their ability to teach special educational needs pupils in inclusive settings in Finland

2015

Recent studies have suggested that the professional training received by general educators does not adequately prepare them to properly implement inclusion-based practices. The idea of inclusion in practice has not significantly changed the situation of teaching pupils with special educational needs (SENs) in mainstream classes. This study's primary intent is to examine the factors that identify the school staff's ability to meet the needs of SEN pupils in their daily teaching situations. A total of 187 elementary school teachers, principals and teaching assistants in a Finnish city completed a structured questionnaire that used a self-evaluation method. Two components were generalised acco…

Teaching methodMainstreamingeducational reformSpecial educationEducationLikert scaleArts and Humanities (miscellaneous)school staff's perceptionMathematics educationMedicineAchievement testta5160501 psychology and cognitive sciencesFinlandspecial educationMedical educationbusiness.industry4. Education05 social sciencesProfessional development050301 educationTeacher educationinclusionbusiness0503 educationInclusion (education)050104 developmental & child psychologyInternational Journal of Inclusive Education
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Redescubriendo a Jaime Prades, el gran tratadista olvidado de la Reforma Católica

2010

Jaime Prades es uno de los autores más desconocidos de la historiografía hispánica. En nuestro texto realizamos una aproximación a su tratado Historia de la adoración y uso de las Santas Imágenes y de la imagen de la Fuente de la Salud... (Valencia, 1596), demostrando como su obra es un claro ejemplo del ambiente reformista que se vivía en la corona hispánica. Recoge la ideología plasmada pocos años antes por los italianos Paleotti o Gilio en sus escritos y la actualiza, anticipándose, pues, a autores como Pacheco o Carducho, convirtiéndose en el primer gran tratadista de la Reforma en España. (A)

Teoria del arteReforma religiosaTratadistasUNESCO::HISTORIA::Historia por especialidades::Historia del arteTratados de arte:HISTORIA::Historia por especialidades::Historia del arte [UNESCO]Historiografía
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IL LEGISLATORE TEDESCO ALLARGA LE MAGLIE DELLA REVISIONE CONTRA REUM: L'ASSOLUZIONE PER DELITTI GRAVI E IMPRESCRITTIBILI PUÒ ESSERE MESSA IN DISCUSSI…

2022

Il legislatore tedesco ha ampliato il novero dei casi di revisione in peius. Ha previsto la possibilità di impugnare una sentenza definitiva di assoluzione per omicidio o crimini internazionali, qualora – in base a nuovi fatti o mezzi di prova – emergano “ragioni stringenti” per una condanna. La riforma ha già sollecitato dubbi di legittimità costituzionale e, per la sua rilevanza, suscita varie riflessioni.

The German legislator has enlarged the cases of in peius revision. It is now provided the possibility to challenge a final acquittal for murder or international crimes when “compelling grounds” for a conviction emerge on the basis of new facts or means of evidence. The reform has already posed doubts of constitutionality and due to its relevance raises various reflections.Settore IUS/16 - Diritto Processuale Penale
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Note brevi a margine della proposta "Cartabia" di riforma della prescrizione penale

2021

Il contributo analizza i profili critici ed i punti di forza della proposta di riforma "Cartabia" in materia di prescrizione penale.

The article analyzes crticial profiles and strenghts of the "Cartabia" reform proposal on the prescrizione penaleSettore IUS/17 - Diritto Penale
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Droghe leggere e criminalità organizzata: una relazione problematica

2022

Il contributo analizza il tema dei rapporti tra trattamento penale delle droghe c.d. “leggere” e contrasto alla criminalità organizzata dedita al narcotraffico, con riguardo all’ordinamento europeo, internazionale e di alcuni Paesi dell’UE (Spagna, Portogallo, Grecia, Germania e Italia). Seguendo un approccio di tipo integrato, all’analisi del dato normativo si affianca la descrizione della fenomenologia dei traffici e la valutazione dei primi effetti che le riforme antiproibizioniste entrate in vigore in alcuni ordinamenti del Nord e del Sud America hanno prodotto sul fronte del mercato illecito. Il fine è di evidenziare i punti di forza e di debolezza dei modelli di depenalizzazione, tene…

The paper analyses the relationship between the criminal treatment of 'soft' drugs and the fight against organised crime related to drug trafficking with regard to European law international law and national criminal law of some EU countries (Spain Portugal Greece Germany and Italy). Following an integrated approach the analysis is carried on taking into consideration the phenomenology of trafficking and an assessment of the initial effects that the anti-prohibitionist reforms of some North and South American jurisdictions have produced on the illicit market. The aim is to highlight the strengths and weaknesses of the de-criminalisation models taking into account not only their theoretical profiles but also possible outcome on the fight against organised crime.Settore IUS/17 - Diritto Penale
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Osservazioni sulla proposta di riforma dei reati ambientali del gruppo di studio dell'Associazione dei Professori di Diritto penale

2023

Il contributo analizza la proposta di riforma dei reati ambientali elaborata dal Gruppo di Studio dell'Associazione italiana dei professori di diritto penale

The paper analyzes the proposal for the reform of environmental crimes elaborated by the Study Group of the Italian Association of Criminal Law ProfessorsSettore IUS/17 - Diritto Penale
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The Italian Method of la drammatica: its Legacy and Reception

2014

The volume The Italian Method of la drammatica: its Legacy and Reception includes the long and complex investigation to identify the Italian acting-code system of the drammatica used by nineteenth-century Italian actors such as Adelaide Ristori Giovanni Grasso Tommaso Salvini Eleonora Duse. In particular their acting inspired Stanislavky who reformed twentieth-century stage. The declamatory code of the drammatica was composed by symbols for notation of voice and gesture which Italian actors marked in their prompt-books. The discovery of the drammatica’s code sheds new light on nineteenth-century acting. Having deciphered the phonetic symbols of the code Anna Sica has given birth an investigation with a group of outstanding scholars in an attempt to explore the drammatica’s legacy and its reception in Europe as well as in Asia. At this stage new evidence has emerged proving that for instance the symbol used by the drammatica actors to sign the colorito vocale was known to English actors in the second half of the nineteenth century. By noting how Adelaide Ristori passed on her art to Irving’s actress Genevieve Ward and how Stanislavsky almost aflame moulded his system from Duse’s acting an unexplored variety in the reception of the drammatica’s legacy is revealed.Settore L-ART/05 - Discipline Dello Spettacolo
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Il lavoro etero-organizzato prima e dopo il caso Foodora Italia.

2019

l contributo ripropone la discussione sull’esegesi della fattispecie disciplinata dall’art. 1 comma 2 del d. lgs. n. 81 del 2015 (nel testo anteriore alla riforma del 2019) trattata dall’autore nei Colloqui Giuridici sul Lavoro del 2015 (a cura) di Antonio Vallebona per il Massimario di Giurisprudenza del Lavoro. Lo studio rigettava la tesi che il lavoro organizzato dal committente fosse la terza fattispecie e anzi con riferimento delle condizioni di applicazio­ne dimostrava la necessità di una lettura includente. La conclusione era che la nuova disciplina aveva natura antifraudolenta e determinava un allargamento (relativo) dell’area della subordi­nazione conseguente alla riduzione del cam…

This article republishes (after the Italian Supreme Court judgement n.166/2020 on the Foodora Italia case) the contribution to the exegesis of the case brought by art. 1 para­graph 2 of the d. lgs. n. 81 of 2015 (in the text before the 2019 reform) delivered by the author in the 2015's "Colloqui Giuridici sul Lavoro" (edited) by Antonio Vallebona for the "Massimario di Giurisprudenza del Lavoro". The study rejected the thesis that the job organ­ised by the client was an intermediate regulation between the employee and the self-employed ones. Indeed regarding the conditions for its application it showed the need for extensive reading. The conclusion was that the new discipline was (and is) an anti-fraudulent one. It led to a (relative) expansion of the area ofsubordination as a consequence of a reduction in the scope of coordinated self-employed work. A little more than four years after that article the Italian Supreme Court (with the judgement n.166/2020) on the Foodora Italia case addresses for the first time the issue of the hetero-organised work (by art. 1 paragraph 2 of the d. lgs. n. 81 of 2015). The Supreme Court fully adheres to the paper's thesis. So in terms of the "re­medial" function of the standardthe nature of the organisation's specific conditionand eventually reducing the legal frame for coordinated work. The fact that the procedural matter dealt with the riders was (then and now is) utterly irrelevant for the correct interpretation of such a new provision. Giving to riders of the employee status is not an effect of the peculiarit­ies of the work through digital platforms. It is a consequence of the remedial nature of such a case-law.
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