Search results for "cession"
showing 10 items of 864 documents
Dret Financer i Tributari II (Temes 1 a 5)
2012
Aquestos apunts formen part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València Apunts corresponents a l'assignatura Dret Financer i Tributari II (llicenciatura en Dret) ; inclouen els temes 1 a 5 que corresponen, correlativament, a l'Impost sobre el Patrimoni, Impost sobre Successions i Donacions, Impost sobre Transmissions Patrimonials i Actes Jurídics Documentats, Impost sobre el Valor Afegit i Impostos de les Corporacions locals.
The role of symbiotic arbuscular mycorrhizal fungi (Glomeromycota) in roots of the host plant Deschampsia flexuosa in vegetation succession of inland…
2013
Suurin osa maalla elävistä putkilokasvilajeista ja -heimoista elää symbioosissa mykorritsasienten kanssa. Mykorritsatyyppejä on useita, ja näistä yleisin ja vanhin on arbuskelimykorritsasymbioosi, jossa Glomeromycota-sienet muodostavat arbuskelimykorritsaa (AM) kasvien juurien sisällä. Tämä kasvin ja sienen välinen tiivis suhde on molempia osapuolia hyödyttävä symbioosi. Toisenvarainen AM sieni on riippuvainen kasvin tuottamasta orgaanisesta hiilestä, ja vastapalveluksena sieni voi parantaa kasvin ravinteiden- ja vedenottokykyä, sekä suojata tätä taudinaiheuttajilta, tuhohyönteisiltä ja laiduntajilta, sekä parantaa kasvin kuivuudensietokykyä. Vaikuttamalla isäntäkasvien kasvuun ja resurssie…
Characteristics of Mesozoic fluvio-lacustrine formations of the western Central African Republic (Carnot Sandstones) by means of mineralogical and ex…
1990
Abstract The so-called Carnot Sandstones, Mesozoic fluvio-lacustrine detrital formation, which stretch over an area of more than 40 000 km 2 in the western part of the Central African Republic, are made of a succession of conglomerates, sandstones and argilites which can reach 300 m in thickness. Heavy mineral analyses and quartz exoscopic studies of this detrital material allow to understand the geology of these formations. The detrital material origin: heavy mineral distribution in the lower levels indicates mostly a meridional origin with a quantitatively poor peripheral supply. The importance of the transport: quartz exoscopic observations show that the main part of the detrital materia…
Dependency on un-captured GDP as a source of resilience beyond economic value in countries with advanced ICT infrastructure: Similarities and dispari…
2015
Abstract The majority of countries with advanced information and communication technology (ICT) infrastructure have been experiencing extended stagnation due to an “embedded” trap in ICT advancement. However, certain countries have been able to sustain a high level of ICT- driven global competitiveness. This suggests that in these contexts there is resilience beyond economic value. Finland and Singapore can be considered countries of resilience with respect to ICT-driven global competitiveness because of their continued GDP growth despite the recession. While both countries share significant similarities including institutional strength in ICT, they demonstrate noteworthy disparities in the…
Vegetation dynamics on abandoned terraces of Sicily: the course and driving forces of succession
2007
In Mediterranean Europe, terrace landscapes can be found where 1) the orography is characterized by hills or mountains, 2) there is a high amount of stone outcrops and 3) the human need for agricultural production was quite high till the recent past. During the last century, many of these landscapes have been abandoned, due to their unsuitability for mechanized, intensive agriculture and due to the general land abandonment trend which arised in large parts of Europe. Since with land abandonment start secondary succession processes, the plant and animal communities linked to agroecosystems are replaced by other species which find their habitat in the developing succession stages. This proces…
Ricerche sul testamentum per aes et libram, I. Il ruolo del familiae emptor (con particolare riguardo al formulario del testamento librale)
2011
Among the problems long debated by the scholars of the testament called per aes et libram, the most interesting was the one concerning the original character of the mancipio accipiens-familiae emptor. The speech is based on a close anaysis of the principal sources, that describe two periods in testamentum per aes et libram evolution’s (especially, Gai 2.102-108, PT. 2.10.1), but it also concern – more generally – the analysis of well-know passages (see, in particular, Tit. Ulp. 20.2-9; Gell., Noct. Att., 15.27.3; I. 2.10.1) about the treatment of genera testamentorum recognized by ius civile (testaments called calatis comitiis, in procinctu and per aes et libram of classical period). Furthe…
Osservazioni su Gai 2.108
2008
L’indagine muove da un luogo tratto dalle Institutiones di Gaio, Gai 2.108, nel quale si attesta, da un lato, la capacità a fungere da testimoni, nel testamento librale, dei soggetti legati all’erede o al legatario da vincoli di adgnatio, nonché di questi ultimi (ipse quoque heres aut legatarius iure adhibeantur), dall’altro la non opportunità di impiegare come testimoni l’erede, quique in eius potestate est cuiusve is in potestate erit ed è volta ad accertare se sul punto sussistesse un dissidio fra i prudentes, di cui costituirebbe indizio la cautela con cui Gaio espone la questione. Muovendo da tale ipotesi, ci si interroga sia sulle ragioni per le quali, inizialmente, si ammetteva che i…
Firms’ distance to the European productivity frontier
2022
AbstractIn this article we explore the factors contributing to reduce the distance of laggard firms to the European frontier, focusing on institutional factors. To characterize Total Factor Productivity frontier firms within industries for the European Union we use firm level data from AMADEUS for the period 2003–2014. Our findings provide evidence on the importance of governance quality and easiness in getting credit in explaining the distance of laggard firms to the European productivity frontier. We also find that other factors at the country level -tertiary education, R&D stock, and trade openness- and at the firm level -size, age, and capital-intensity- influence the distance of la…
Työnteijöiden luottamuksen muutokset perheyrityksen sukupolvenvaihdoksessa
2013
Sulla rilevanza del valore normale nei trasferimenti immobiliari
2011
Con la legge del 7.07.2009, n. 88 (c.d. legge comunitaria 2008) il legislatore è intervenuto a modificare le disposizioni relative alla determinazione della base imponibile nelle cessioni immobiliari, ripristinando la disciplina antecedente all’emanazione del c.d. decreto Bersani ed eliminando la possibilità di recuperare a tassazione un maggiore imponibile attraverso il ricorso ad una presunzione legale relativa. Nel lavoro, fatta una breve premessa sulle nozioni di valore normale e valore venale, vengono esaminate le conseguenze che la novella normativa ha prodotto sui poteri di rettifica dell’amministrazione finanziaria in materia di IVA, nonché i riflessi che essa, pur non riguardando e…