Search results for "TAXA"
showing 10 items of 268 documents
Cytoprotective effects of the antioxidant phytochemical indicaxanthin in beta-thalassemia red blood cells
2006
Antioxidant phytochemicals are investigated as novel treatments for supportive therapy in beta-thalassemia. The dietary indicaxanthin was assessed for its protective effects on human beta-thalassemic RBCs submitted in vitro to oxidative haemolysis by cumene hydroperoxide. Indicaxanthin at 1.0-10 microM enhanced the resistance to haemolysis dose-dependently. In addition, it prevented lipid and haemoglobin (Hb) oxidation, and retarded vitamin E and GSH depletion. After ex vivo spiking of blood from thalassemia patients with indicaxanthin, the phytochemical was recovered in the soluble cell compartment of the RBCs. A spectrophotometric study showed that indicaxanthin can reduce perferryl-Hb ge…
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Disease dispersion as a spatial interaction: The case of Flavescence Dorée
2020
International audience; Flavescence dorée is a serious and incurable vine disease transmitted by an insect vector. Focusing on its spatial diffusion and on its control with pesticides, this paper investigates the private strategies of wine producers and their socially optimal counterparts. The socially optimal regulation has to address two externalities regarding private treatment decisions: (a) the insufficient consideration of collective benefits from controlling the vector populations; (b) the failure to take into account environmental damage related to pesticide application. The probability of infection is estimated on French data from a spatial econometric specification. Three alternat…
Production network and financing
1993
L'un des grands apports de Keynes à la science économique est d'avoir découvert que le financement courant de l'économie se fait à partir de la production courante. La théorie moderne des émissions, développée par B. Schmitt, nous permet de saisir maintenant que la rémunération des travailleurs n'est pas issue de fonds préalablement accumulés, et que l'émission des salaires est la source unique du financement de la production. Pourtant on considère souvent que la "finance" est un moyen complémentaire de financement que les banques mettent à la disposition des entreprises. Or, il apparaît que la logique même de l'émission de la monnaie interdit de retenir une telle hypothèse. La "finance" ne…
Diagnóstico económico-financiero de la empresa cooperativa. Un estudio comparado de los años 2004 y 2007
2013
En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, …
CAN PUBLIC EDUCATION EXPENDITURE REDUCE THE SHADOW ECONOMY?
This paper empirically examines whether devoting more resources to education can reduce the size of the shadow economy on a cross-section of countries. The findings show a negative relationship between public education expenditure and the size of the shadow economy, which is robust to the inclusion of different proxies for the control variables, a large set of policy variables and regional differences. The findings also suggest that an increase in educational attainment can reduce the size of the shadow economy.
Studies on the Sicilian populations ofAnacolia webbii(Mont.) Schimp. (Bartramiaceae, Bryophyta), rare moss in Europe
2014
New data on the distribution, biology, intra- and inter-population variability and conservation state of Sicilian populations of Anacolia webbii are provided. Two new localities are reported, so that total five fragmented populations occur in the island, all of them in a rather small area in the western part of the province of Palermo. They live on wet limestone or sandstone cliffs with base at 900–1200 m a.s.l. and N, N-NE aspect, within communities of Aceri campestris-Querco-ilicis sigmetum. The plants are particularly vigorous, but some data suggest a condition of vulnerability of the populations. In fact, in addition to specificity to a rare habitat on the island, a morphometric and all…
Rendita catastale e “rendita solare” degli impianti di produzione elettrica a fonti rinnovabili: perequazione fiscale energetico-immobiliare
2014
Fra i temi affrontati dalla legge 11 marzo 2011, n. 23, recante delega al governo per un sistema fiscale più equo, spiccano le questioni fondamentali della riforma catastale e della fiscalità energetico-ambientale, di cui si tratta nel presente studio. La nuova riforma del catasto dei fabbricati aspira a realizzare un sistema fiscale più perequato at-traverso la rimozione della disparità fra redditi (e valori) catastali e redditi (e valori) osservabili nei mercati immobiliari. Il tema catastale è rilevante per i molteplici effetti fiscali che ne derivano, e il divario esistente fra i valori di mercato e quelli catastali, hanno suscitato un grande interesse degli studiosi di estimo, stimolan…
A contribution to the inventory of parasitic microfungi on land plants in Champsaur region (French Alps, “Parc National des Ecrins”).
2023
A preliminary investigation of the flora of parasitic microfungi on land plants is reported, focused upon the mountain and the base of the subalpine ranges, in Champsaur region, (south-western French Alps, mainly within the “Parc National des Ecrins”). Sheltered by 128 host-plant species, 182 species of microfungi have been identified. Their respective distributions, among 24 investigated localities (including four located within the Central Zone of the “Parc National des Ecrins”), are specified. Moreover, seven of these 182 microfungi do not match satisfactorily any of the consulted diagnosis in the specialized literature. Accordingly, a detailed description of the main distinctive traits …
Comparative analysis of corporate tax burden in the euro area during 2000-2013
2016
Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective.This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates …