Search results for "fair"
showing 10 items of 351 documents
Italian soccer teams and UEFA financial fair play. Economic and financial gaps, and potential barriers to reorientation strategies
2011
Related Party Transactions, Fair Value and Financial Statement Disclosures in Italian Professional Football Clubs
2013
Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm‟s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…
Natural Limits and other stories/Limiti naturali e altre storie
2014
Il volume Natural Limits and other stories/Limiti naturali e altre storie costituisce la prima edizione italiana dei racconti di cinque dell'autrice britannica Marina Warner, con testo a fronte e introduzione critica.
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…
The Right to Legal Assistance in Criminal Proceedings
2021
The defendant’s guilt beyond a reasonable doubt in the Italian criminal justice system
2021
The criminal law standard of Beyond A Reasonable Doubt (BARD) constitutes an evidentiary and judicial rule, formulated and applied for centuries in common law jurisdictions, which was expressly stated in the Italian Code of Criminal Procedure only about fifteen years ago. Unfortunately, the concept of reasonable doubt is inherently complex and does not easily lend itself to definition or refinement. In this regard, the Author examines especially the various positions and elaborations developed by legal literature and case-law in Italy, proposing a specific interpretation of the BARD rule that enhances and completes the particular procedural connotations of the adversarial system adopted i…
Précis de fiscalité des entreprises : 2019-2020
2019
43e édition; National audience; La fiscalité des entreprises, sous l'influence du droit interne et du droit européen, est en constante évolution. Ce Précis en tient compte et intègre les évolutions législatives et jurisprudentielles les plus récentes.Dans le même temps qu'elle se développe, la fiscalité des entreprises tend à se complexifier. Il ne suffit donc pas d'exposer chacune des solutions. Encore faut-il les expliquer, dégager des principes, éclairer les choix existants et montrer leurs articulations avec les autres disciplines (droit comptable, droit des sociétés, droit de la sécurité sociale, droit des procédures collectives, droit des obligations...).Une méthode originale est priv…
Do coaching style and game circumstances predict athletes' perceived justice of their coach? A longitudinal study in elite handball and volleyball te…
2018
Objective: The present longitudinal study is the first to examine game to game fluctuations of perceived justice of elite volleyball and handball coaches. More specifically, we studied whether coaching style (i.e., need support versus control), coach behaviors (decision justifications), player’s status (i.e., starter or substitute), and game result (win/loss) predicted athletes’ perceived justice and its fluctuations. Methods: A longitudinal questionnaire study was performed during 6 consecutive weeks among Belgian female volleyball (N = 57) and male handball players (N = 39). We administered a general questionnaire (i.e., need support/control) the first week, and game-specific questionnair…
Evaluation of Insurance Products with Guarantee in Incomplete Markets
2008
Abstract Life insurance products are usually equipped with minimum guarantee and bonus provision options. The pricing of such claims is of vital importance for the insurance industry. Risk management, strategic asset allocation, and product design depend on the correct evaluation of the written options. Also regulators are interested in such issues since they have to be aware of the possible scenarios that the overall industry will face. Pricing techniques based on the Black & Scholes paradigm are often used, however, the hypotheses underneath this model are rarely met. To overcome Black & Scholes limitations, we develop a stochastic programming model to determine the fair price of the mini…
Social Networks as an Approach to Systematic review
2019
Whether we are in the process of designing a new empirical study or our interest lies in conducting a review study, a solid literature review is needed to acquire an accurate idea of the current state of affairs with regard to a phenomenon of interest. Even if we can find contributions to the literature by entering keywords in search engines, we need tools that can help us to structure all the contributions encountered in terms of their interrelations and impact. This article presents social network analysis as such a tool. Although social network analysis is commonly thought of as a method in a particular empirical study, where individuals and groups of participants are studied, we can vie…