Search results for "Tribute"

showing 10 items of 1455 documents

BREVI NOTE SULL'ONERE DELLA PROVA NEL PROCESSO TRIBUTARIO

2019

La regola dell’onere della prova costituisce un pilastro fondamentale in ogni disciplina processuale. Essa si sviluppa in una molteplicita' di principi attraverso i quali il processo persegue la sua funzione, la ricerca della verita'. Nel processo tributario l’applicazione della regola dell’onere della prova non sempre appare ispirata al principio del giusto processo ed al contribuente a volte è richiesto di offrire una prova che va oltre le sue possibilita'.

Settore IUS/12 - Diritto TributarioThe burden of proof is a cornerstone in procedural rules which takes with it several principles aimed at ensuring the trial purpose to pursuit the truth. Procedural rules in tax law recognize taxpayer’s right to a due process but often in judicial decisions the burden of proof doesn’t seem distributed evenly and he is asked to provide a very difficult proof.
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Il delitto di "caporalato" tra diritti minimi della persona e tutela del mercato del lavoro

2020

Il contributo analizza il reato di intermediazione illecita e sfruttamento lavorativo, offrendo un’analisi comparata con il sistema repressivo tedesco. Lo studio si sofferma, in particolare, sui limiti di legittimazione del diritto penale nella punizione dei fatti di “caporalato”, nel tentativo di scongiurare che l’intervento repressivo nelle dinamiche economiche e contrattuali, di natura sinallagmatica, possa assumere una portata tale da porsi in contrasto con il canone della sussidiarietà. A tal fine, si suggerisce una prospettiva ermeneutica che incentri il disvalore penale del reato di cui all’art. 603-bis c.p. sulla lesione dei diritti fondamentali del lavoratore – riconducibili agli a…

Settore IUS/17 - Diritto PenaleThe paper analyses the offence of unlawful work intermediation and exploitation offering a comparative analysis with the German punitive system. The study focuses in particular on the limits of legitimacy of criminal law in the punishment of gangmaster acts in the attempt to avoid that the punitive intervention in economic and contractual dynamics of a mutual nature could be so intrusive to be in contrast with the principle of subsidiarity. To this end the author suggests an interpretative perspective that centres the penal disvalue of the offence under article 603-bis of the criminal code on the harm to fundamental workers’ rights – as linked to articles 4 35 and 36 of the Italian Constitutions – which work as a limit to entrepreneurial freedom. To be sure the indexes of exploitation listed by the criminalising norm seem to echo those fundamental human rights attributed to a person as a worker: those very same rights that – when harmed in their minimal and therefore intangible dimension – legitimise the intervention of the ius terribile. The article also stresses the protection of the job market: in this sense the offence – even if situated within the Kernstrafrecht – represents a new paradigm of the institutional response within the framework of the contemporary relationships between law and economics.
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Il Polar prima del Polar: il poliziesco italo-americano tra fine Ottocento e gli anni Trenta del Novecento

2018

Tra la fine dell’Ottocento e gli anni Trenta del Novecento, alcuni Italiani immigrati negli Stati Uniti – quali, fra gli altri, Bernardino Ciambelli, Italo Stanco, Garibaldi Marto Lapolla, Louis Forgione, nonché il sodalizio letterario costituito da Michael Fiaschetti e Prosper Buranelli – si sono cimentati nel genere del poliziesco con alcuni testi che, partendo da alcune delle caratteristiche tipiche del Mystery, quali la serializzazione e l’incardinamento della fabula in uno specifico contesto urbano, insieme ad alcuni degli elementi caratteriali dei personaggi dell’Hard boiled non perdono mai di vista la peculiare ‘missione’ di denuncia politica, economica e sociale. Facendo del problem…

Settore L-FIL-LET/14 - Critica Letteraria E Letterature ComparateBetween late XIX and the first 30 years of the XX Century some Italians immigrated to the United States – such as Bernardino Ciambelli Italo Stanco Garibaldi Marto Lapolla Louis Forgione Michael Fiaschetti and Prosper Buranelli – wrote some texts that starting from the typical features of Mystery (serialization and incardination of the fabula in a specific urban context) together with some of the characteristic elements of the Hard boiled never lose sight of the peculiar 'mission' of political economic and social denunciation. Taking the political and social problems as the primary key of their works these writers want to remove the defamatory role attributed by the public opinion fomented by the press to Italian immigrated community. Their works don’t have the main intent to stage detectives that can solve a case or unmask a culprit but rather they aim to denounce social distortions corruption and injustices suffered by an entire community and not least to indicate the picture of what on the contrary that same society could have been.
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Rappresentazioni e territorio nelle dinamiche del turismo: il caso della Lonely Planet Sicily

2018

L’attuale dibattito sul riordino territoriale del Paese rende nuovamente centrale il concetto di territorio che, da sempre, in una prospettiva geografica pone problemi definitori. Esso può essere, infatti, oggetto di produzioni simboliche e (ri)semantizzazioni in grado di ridefinirlo e di creare specifiche modalità di interazione. A questo proposito, il presente lavoro intende proporre una riflessione su alcune dinamiche di produzione e riproduzione simbolica che interessano il concetto di territorio nel turismo, ambito in cui si può osservare una relazione diretta tra rappresentazione del territorio (intesa anche come narrazione) e possibilità d’azione. In particolare, attraverso il caso s…

Settore M-GGR/02 - Geografia Economico-PoliticaThe current debate about the Italian territorial reorganization makes again fundamental the concept of «territory». This paper aims to reflect on some important dynamics that concern the idea of territory. More in particular I explore in which form it can be (re)semantised through some tourism representations and narrations able to create specific ways of interaction. By taking into account the case study of the Lonely Planet 2017 digital tourist guidebook dedicated to Sicily that splits (and reorganizes) the island in smaller «regions» it is possible to reflect on a complex space dynamic able to redefine the same idea of territory. Indeed the tourist guidebook uses both texts and geographical maps to propose an anthology of homogeneous and coherent destinations to make the Otherness more accessible for the readers. This process demonstrates how symbolic (re)productions of a territory can give rise to specific constructions of places creating different concepts of region and therefore performative spaces and opportunities of «agency». In other terms the (re)definition of the Sicilian territory proposed by the guide invites tourists to consider a new (narrated) geography invites and invites to interact with it thinking as visitors. From a geographical and cultural point of view reflection on these dynamics allows us to consider some (re)definitions of space in relation to forms of textualization (even on the maps). An imaginary but performative geography that attributes to the concept of territory epistemological and gnoseological possibilities.Settore M-GGR/01 - Geografia
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Design and analysis of discrete choice experiments for models with response time

2013

Settore SECS-S/02 - Statistica Per La Ricerca Sperimentale E TecnologicaA sector of conjoint analysis (experimental design in marketing research) is made of the so called choice experiments. In choice experiments respondents undergo a questionnaire which is nowadays mostly submitted through the internet. The questionnaire proposes to the respondent a sequence of choice sets each one including two or more profiles being a profile a specific combination of attribute levels. The respondent selects the preferred profile for each choice set. Responses given by a sample of respondents are analysed through suitable methods aimed to eventually find the best combination of attribute levels. One method of analysis adopts the Multinomial Logit (MLN) model. In this article the authors show the results of the MLN analysis compared with another model of analysis which uses an additional response which can be easily recorded by electronically submitted questionnaires. In practice modern survey platforms like “Qualtrics” (the one used for this work) can record the so called “response latency” i.e. the time taken by the respondent to make the choice and select the most preferred profile in the choice set. Thanks to a response latency model further refined in this work it is possible to deduce the relative weight of importance of the profiles for each choice set and respondent. This type of response can be used in place of the dichotomous choice variable in the MLN model. The two models and methods of analysis are deeply compared and it is critically discussed when it is better to use one or the other method. As a result a more reliable estimate of the optimal profile comes up implying lower risks for new investments and marketing decisions.
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Prioritisation of alternatives with analytical hierarchy process plus response latency and web surveys

2014

This paper introduces a new method that combines the well-known analytical hierarchy process (AHP) with a response latency metric. The response latency is the time taken by respondents to make choices over pairwise comparisons. The analytical calculation of relative importance weights of the alternatives is made by using a response latency model previously validated in several case studies. This combination aims to overcome some drawbacks of the traditional AHP related to the use of a rating scale (the so-called Saaty scale), and it is a natural way to involve response latency in established decisionmaking methods. This new method can be profitably adopted in web surveys where it is easy to…

Settore SECS-S/02 - Statistica Per La Ricerca Sperimentale E Tecnologicabusiness.industryComputer scienceattribute ratingAnalytic hierarchy processrelative importance weightweb surveysMachine learningcomputer.software_genreGeneral Business Management and Accountingresponse latencyanalytical hierarchy proceRating scaleRespondentEconometricspairwise comparisonPairwise comparisonArtificial intelligenceLatency (engineering)New service developmentbusinesscomputerprioritisationTotal Quality Management & Business Excellence
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Mixing Different Realities in a Single Shared Space

2019

The concept of internet of everything involves an intelligent connection of people, processes, data, and things. In this sense, shared spaces aimed to connect different users that collaborate following a common purpose are of relevance to the field. Many computer-based collaborative environments have been proposed in recent years. However, the design of mixed-platform collaborative spaces, in which different paradigms—such as augmented reality (AR) and virtual reality (VR)—are blended, is still uncommon. This chapter aims to analyze the benefits and features of these systems, reviewing existing related works and proposing a series of features for the design of effective mixed-platform colla…

Shared spaceComputer scienceDistributed computingMixing (physics)
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Non-cooperative Aerial Base Station Placement via Stochastic Optimization

2019

Autonomous unmanned aerial vehicles (UAVs) with on-board base station equipment can potentially provide connectivity in areas where the terrestrial infrastructure is overloaded, damaged, or absent. Use cases comprise emergency response, wildfire suppression, surveillance, and cellular communications in crowded events to name a few. A central problem to enable this technology is to place such aerial base stations (AirBSs) in locations that approximately optimize the relevant communication metrics. To alleviate the limitations of existing algorithms, which require intensive and reliable communications among AirBSs or between the AirBSs and a central controller, this paper leverages stochastic…

Signal Processing (eess.SP)Computer scienceQuality of serviceDistributed computing05 social sciences050801 communication & media studies020206 networking & telecommunications02 engineering and technologyNetwork utilityCellular communicationBase station0508 media and communicationsControl theoryOptimization and Control (math.OC)0202 electrical engineering electronic engineering information engineeringFOS: Electrical engineering electronic engineering information engineeringFOS: MathematicsStochastic optimizationUse caseElectrical Engineering and Systems Science - Signal ProcessingGradient descentMathematics - Optimization and Control
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A Spatial-Temporal Correlation Approach for Data Reduction in Cluster-Based Sensor Networks

2019

International audience; In a resource-constrained Wireless Sensor Networks (WSNs), the optimization of the sampling and the transmission rates of each individual node is a crucial issue. A high volume of redundant data transmitted through the network will result in collisions, data loss, and energy dissipation. This paper proposes a novel data reduction scheme, that exploits the spatial-temporal correlation among sensor data in order to determine the optimal sampling strategy for the deployed sensor nodes. This strategy reduces the overall sampling/transmission rates while preserving the quality of the data. Moreover, a back-end reconstruction algorithm is deployed on the workstation (Sink)…

Signal Processing (eess.SP)FOS: Computer and information sciencesAdaptive samplingGeneral Computer ScienceComputer sciencespatial-temporal correlationReal-time computing02 engineering and technologyData loss[INFO.INFO-SE]Computer Science [cs]/Software Engineering [cs.SE]data reconstructionQA76Computer Science - Networking and Internet Architecture[INFO.INFO-IU]Computer Science [cs]/Ubiquitous Computing[INFO.INFO-CR]Computer Science [cs]/Cryptography and Security [cs.CR]FOS: Electrical engineering electronic engineering information engineering0202 electrical engineering electronic engineering information engineeringGeneral Materials ScienceElectrical Engineering and Systems Science - Signal ProcessingNetworking and Internet Architecture (cs.NI)General EngineeringSampling (statistics)020206 networking & telecommunicationsReconstruction algorithmDissipation[INFO.INFO-MO]Computer Science [cs]/Modeling and SimulationWireless sensor networks[INFO.INFO-MA]Computer Science [cs]/Multiagent Systems [cs.MA]data reduction020201 artificial intelligence & image processing[INFO.INFO-ET]Computer Science [cs]/Emerging Technologies [cs.ET]lcsh:Electrical engineering. Electronics. Nuclear engineering[INFO.INFO-DC]Computer Science [cs]/Distributed Parallel and Cluster Computing [cs.DC]lcsh:TK1-9971Wireless sensor networkData reduction
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Energy Efficiency Optimization for Multi-cell Massive MIMO : Centralized and Distributed Power Allocation Algorithms

2021

This paper investigates the energy efficiency (EE) optimization in downlink multi-cell massive multiple-input multiple-output (MIMO). In our research, the statistical channel state information (CSI) is exploited to reduce the signaling overhead. To maximize the minimum EE among the neighbouring cells, we design the transmit covariance matrices for each base station (BS). Specifically, optimization schemes for this max-min EE problem are developed, in the centralized and distributed ways, respectively. To obtain the transmit covariance matrices, we first find out the closed-form optimal transmit eigenmatrices for the BS in each cell, and convert the original transmit covariance matrices desi…

Signal Processing (eess.SP)FOS: Computer and information sciencesmallintaminenComputational complexity theoryComputer scienceenergiatehokkuusComputer Science - Information TheoryMIMO02 engineering and technologyPrecoding0203 mechanical engineeringoptimointistatistical CSIalgoritmit0202 electrical engineering electronic engineering information engineeringFOS: Electrical engineering electronic engineering information engineeringOverhead (computing)Electrical and Electronic EngineeringElectrical Engineering and Systems Science - Signal Processingenergy efficiencymax-min fairnessInformation Theory (cs.IT)020206 networking & telecommunications020302 automobile design & engineeringmulti-cell MIMOCovarianceDistributed algorithmChannel state informationConvex optimizationdistributed processingAlgorithm
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