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Articles de revues sur le sujet "Erede apparente"

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Greggi, Marco. « Neutrality and Proportionality in VAT : Making Sense of an (Apparent) Conflict ». Intertax 48, Issue 1 (1 janvier 2020) : 122–31. http://dx.doi.org/10.54648/taxi2020009.

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Neutrality and proportionality are two features of the European VAT that often come into play when judiciary is requested to rule on alleged frauds to the tax. According to the well settled case law of the European Court of Justice (ECJ) the right to deduct VAT can’t be granted when such a fraudulent operation occurs. In the EN.SA. case, to the opposite, the Court rules that neutrality is to be preserved even when the operation invoiced did not actually take place, if very specific circumstances are met: namely, that no loss for the national budget occurred, that the company invoiced was not actually planning to erode its tax liability for VAT purposes and that the non-existent operation was simulated for other commercial purposes (not directly affecting the tax due). This conclusion is made possible making the principles of proportionality (and reasonableness) to prevail over a mechanical application of the tax that would otherwise prevent the right to deduct the tax charged. VAT, neutrality, proportionality, reasonableness, fraud, carousel, invoice, administrative sanction.
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Zabłocki, Jan. « "Postumus" w "Noctes Atticae" Aulusa Gelliusa ». Prawo Kanoniczne 40, no 1-2 (5 juin 1997) : 255–62. http://dx.doi.org/10.21697/pk.1997.40.1-2.13.

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Dalle informazioni trasmesse da Gellio da un lato risulta che la legge delle dodici tavole considerava postumus un bambino nato al massimo nel decimo mese. Dall’altro, pero, egli riporta che Marco Varro rivolgeva l’attenzione alla necessita di diseredare il postumus sia nato nel decimo che nell’undicesimo mese. Inoltre nel I secolo, il pretore Lucio Papirio assegno l’eredità al postumus nato nel tredicesimo mese. Nello stesso modo si comporto l’imperatore Adriano nel II secolo. Si pone, quindi, la domanda se non esistesse la regola formulata nelle dodici tavole che come erede del morto veniva considerato il bambino nato al massimo nel decimo mese, oppure tra le summenzionate fonti esiste una contraddizione. Sembra che non si tratti ne di uno né dell’altro. Queste apparenti contraddizioni si possono chiarire nel seguente modo. La legge delle dodici tavole stabiliva che come erede dei morto ab intestato veniva considerato il postumus nato al massimo nel decimo mese. Tale postumus, secondo questa legge, veniva trattato al pari dei figli nati durante la vita del padre, di conseguenza era un erede legittimo conformemente al diritto civile. Invece dalla decisione del pretore Lucio Papirio non risulta che egli applicasse il diritto civile. É solo noto che non concede la missio in bona all’agnato decidendo che la hereditas spettava al figlio nato dopo la morte del padre, anche se nel tredicesimo mese. Probabilmente tale soluzione risultava dall’applicazione del cosiddetto nuovo ordine pretorio ereditario, conformemente al quale dal padre ereditavano tutti i figli, non solo quelli che si trovavano sotto la patria potestas. Esso considerava prima di tutto il bene dei figli, e non le rigide norme del diritto civile. Poteva essere applicato anche in quei casi in cui il postumus fosse nato dopo dieci mesi dal momento della morte del padre e non poteva essere considerato un suus heres. La possibilitä che l’eredità venisse concessa dal pretore a coloro che erano nati nell’undicesimo mese era nota probabilmente gia a Marco Varro. Percio nella satira Testamentum consigliava di diseredare chiaramente al momento di fare il testamento tutti i postumi e coloro che erano nati nel decimo e undicesimo mese, per ogni evenienza. I dubbi furono definitivamente risolti dall‘imperatore Adriano che concedesse l‘erédita ad un nato nell’undicesimo mese.
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Filby, Michael P. « The Newmarket Racing Lad : Tradition and Change in a Marginal Occupation ». Work, Employment and Society 1, no 2 (juin 1987) : 205–24. http://dx.doi.org/10.1177/0950017087001002004.

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This paper describes the work of a widely seen but little known occupation, the racing lad. It relates some changes which have taken place in the organisation of work and the subjective responses to these of a significant minority of the occupation in the locality studied. Such changes as are apparent are accounted for in terms of developments in the local labour market which have served to erode the traditionalist framework within which work has been organised. At root, the core activity is seen to depend on some particularly intangible qualities which working class youngsters have typically brought to this form of work.
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Oliveira, Fernando Nascimento, et Myrian Petrassi. « Do financial crises erode potential output ? A cross-country analysis of industrial and emerging economies ». Journal of Economic Studies 45, no 2 (14 mai 2018) : 247–62. http://dx.doi.org/10.1108/jes-02-2017-0036.

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Purpose The purpose of this paper is to analyze empirically if financial crises have decreased potential output for a selected group of economies. Design/methodology/approach The authors estimate different country-specific stylized Phillips curves to verify if inflationary pressures were stronger on the recovery periods after financial crises, relative to the recovery periods after recessions. Findings The results, in general, do not show any clear empirical evidence that financial crises erode potential output. Moreover, there are no apparent differences in terms of the effects of financial crises over potential output between emerging and industrial economies. Research limitations/implications This paper sheds light on the widely debated issue of whether financial crises constitute adverse supply shocks that lead to impairment in an economy’s productive potential. In interpreting the results, the authors must first recognize that all of them are based on the reduced-form relationships. Thus, they are about correlations and not necessarily about true structural relationships. Practical implications The study is very important for policy makers and specially Central Banks worldwide. Social implications The loss of potential output is a very serious economic and social phenomenon. This paper sheds light on the debate if financial crisis lead to losses of potential output. Originality/value The paper is original in using more Phillips curves and because it studies also the behavior of emerging economies.
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Hernández, Sandra Bonnie Flórez, et Maria Susana Marlés Herrera. « Fake News and Democracy in Latin America ». Politeja 19, no 6(81) (24 février 2023) : 85–101. http://dx.doi.org/10.12797/politeja.19.2022.81.04.

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Diverse territories of Latin America are immersed in important situations today. The region is not only facing shortages, inequities, and inequalities a large part of the population has to live with, but also constant information, disinformation and fake news that permeate their minds and erode their freedom of decision and action in democratic processes. The scenario they are going through calls for a deep shake from its foundations, given the discourse of knowledge beyond a robust wave of information, coming from unusual sources, some of them disrupting the effort to ascertain the truth of the facts and being apparently at the service of economic and/or political hegemonies. This text proposes a comprehensive approach to fake news and the scope of influence they have on individual freedom with repercussions on the weak Latin American democracy.
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Ward, John O. « Rhetorical Theory and the Rise and Decline of Dictamen in the Middle Ages and Early Renaissance ». Rhetorica 19, no 2 (2001) : 175–223. http://dx.doi.org/10.1525/rh.2001.19.2.175.

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This paper examines the links between Classical (Ciceronian) rhetorical theory and the teaching of medieval Latin prose composition and epistolography between the eleventh century and the renaissance, mainly in Italy. Classical rhetorical theory was not replaced by dictamen, nor was it the “research dimension” of everyday dictaminal activity. Rather Classical rhetorical theory, prose composition and epistolography responded to distinct market niches which appeared from time to time in different places as a consequence of social and political changes. Boncompagno's apparent setting aside of Ciceronian rhetorical theory in favour of stricter notarial and dictaminal procedures was in turn superseded by his successors who chose to enrich their notarial theory with studies of classical rhetoric. Classical rhetorical theory proved influential on dictaminal theory and practice. Dictamen was not ousted by classical rhetoric. It only really declined when growing lay literacy and the use of the vernacular combined with the autonomous professionalism of the legal training institutions to erode the privileged position occupied in medieval times by the dictatores.
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Kalb, Don. « Afterword ». Focaal 2017, no 79 (1 décembre 2017) : 67–73. http://dx.doi.org/10.3167/fcl.2017.790106.

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Commoning over time generates customs in common and therefore commonalities. The political mobilizations of the past years may well be understood as a form of urban commoning. However, while such mobilizations may sometimes understand themselves as anticapitalist, one should resist the apparently logical idea (1) that the use values off ered by an urban commons are inevitably the opposite of surplus value, (2) that the urban commons will not just in theory but in practice be “open for everyone,” (3) and that such commons are necessarily horizontalist and universalist, as the Left might claim. Historical fascism and the rise of the new Right in Europe and the United States show that there is an exclusivist and hierarchical commons against the market too.
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Luthfiana Arfani, Asyifa, et Aninditya Sri Nugraheni. « ANALYSIS OF THE POPULARITY OF THE USE OF STANDARD INDONESIAN AND SLANG LANGUAGE AMONG TEENAGERS IN YOGYAKARTA ». Sunan Kalijaga International Journal on Islamic Educational Research 4, no 1 (15 décembre 2020) : 95–108. http://dx.doi.org/10.14421/skijier.2020.41.07.

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Language has a vital role in this aspect of life. Language is a communication tool to convey ideas, ideas, and also one's desires to others. In its development, language has been influenced by several things, including the users of the language itself. At present, the Indonesian language has experienced various significant changes from year to year. Teenagers have a considerable influence on the development of language in a region because they are the main focus of the outside world in measuring the ability of a nation. Various problems began to emerge regarding the Indonesian language problem, which is currently starting to erode and replaced with slang. The purpose of this writing is none other than to know the extent of the development of the Indonesian language and to maintain the position of Indonesian, especially among teenagers today. An apparent influence on teenagers now is their obsession with the use of slang which they believe can make them look cooler and more contemporary. Some adolescents also claimed that they started to be ordinary with the current position of Indonesian. The pride that began to fade in the souls of adolescents must begin to be reinvested given how influential the role of adolescents in facing competition in the industry 4.0 today.
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Diamond, Joshua M., et Michael S. Ross. « Canopy gaps do not help establish pioneer species in a South Florida dry forest ». Journal of Tropical Ecology 32, no 2 (mars 2016) : 107–15. http://dx.doi.org/10.1017/s0266467416000109.

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Abstract:Canopy gaps create a temporary spatial heterogeneity, often allowing pioneer species to establish and grow in mature forests. In this study, we asked whether the above model holds for tropical dry forests in the Florida Keys. Six hundred and forty-eight canopy gaps in an extensive Key Largo forest were identified with a LiDAR digital canopy model. The structure and composition of juvenile trees were examined in 45 selected gaps in three stands of known age, and weighted averaging calibration and regression were applied to the data to determine the successional age optimum for each tree species, and the inferred age for each gap based on its sapling composition. Less than 1% of the forest area was recorded as canopy gaps in the LiDAR model. The inferred stand ages were about 70 y greater in canopy gaps in young forest than in the surrounding, unimpacted forest. This suggested that gap formation advanced succession rather than reversing or resetting it. The apparent lack of recruitment by early-successional species may be due to the small size of canopy gaps in this forest, and the minimal contrast between gap and understorey environments; light and water conditions in the small gaps may favour late-successional rather than pioneer species. Establishment of pioneer species may not take place without intense, large-scale disturbances such as fires and hurricanes that remove the entire canopy and consume or erode soils.
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Wielink, Michael. « Women and Communist China Under Mau Zedong : ». General : Brock University Undergraduate Journal of History 4 (6 mai 2019) : 128–42. http://dx.doi.org/10.26522/tg.v4i0.2126.

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The mid twentieth century was a tumultuous and transformative period in the history of China. Mao Zedong and the Communist Party seized control and established the People’s Republic of China on October 1, 1949, which was the culmination of over two decades of civil and international war. Mao Zedong’s famed political slogan: “Women Hold Up Half The Sky[1],” was powerful rhetoric, with the apparent emphasis on gender equality and inferred concepts of equality and sameness. Women did not achieve equality with men, nor did they attain egalitarian self-determination nor social autonomy. Nevertheless, when Chinese Communism under Chairman Mao is analyzed we discover women, both rural and urban, were able to challenge social, cultural, and economic gender stratification. Mao envisaged “women’s equality” as a dynamic force with an indelible power to help build a Chinese Communist State. This essay illustrates the ways in which women inextricably worked within Mao’s Communist nation building efforts to slowly erode gender inequalities. Yet despite the inability of full gender equality to be realized, this era allowed women to experience a broad range of experiences which contained the seeds of change toward breaking down gender inequality. Ultimately, Chinese women under Mao created a more fertile environment so the seeds of equality may continue to grow, perhaps bearing fruit of full “gender equality” in the future. [1] Xin Huang, The Gender Legacy of the Mao Era: Women's Life Stories in Contemporary China (Albany: State University of New York Press, 2018): 14.
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Thèses sur le sujet "Erede apparente"

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Rossi, Francesca. « Apparenza del diritto e rapporti di fatto nell’esperienza giuridica di Roma antica ». Doctoral thesis, 2019. http://hdl.handle.net/2158/1172602.

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La tesi prende in esame la dialettica tra fatto e diritto nell’esperienza giuridica di Roma alla luce del principio di apparenza del diritto. Per ciascuna delle principali manifestazioni del principio di apparenza (erede apparente, creditore apparente, rappresentante apparente) è individuato un possibile antecedente storico nel diritto romano (possessor pro herede, falsus creditor, falsus procurator), di cui viene proposta una dettagliata analisi alla luce delle fonti antiche e delle interpretazioni dottrinali. Sono poi esaminati i rapporti familiari di fatto (relazioni more uxorio, matrimonium iniustum e concubinato), in quanto riconducibili a loro volta al principio di apparenza. La ricerca, interrogandosi sulle ragioni dell’estensione della disciplina giuridica alla fattispecie apparente, individua una tendenza comune ai vari fenomeni che, pur eterogenei, esprimono la medesima tensione tra fatto e diritto presente negli ordinamenti giuridici di ogni epoca storica. The thesis examines the dialectic between fact and law in the juridical experience of Rome in light of the principle of appearance of law. For each of the main manifestations of the principle of appearance (apparent heir, apparent creditor, apparent representative) is identified a possible historical antecedent in Roman law (possessor pro herede, falsus creditor, falsus procurator), of which is proposed a detailed analysis in the light of ancient sources and doctrinal interpretations. Then are examined the “de facto” family relationships (more uxorio relations, matrimonium iniustum and concubinage), since they can in turn be traced back to the principle of appearance. The research, questioning the reasons of the extension of the juridical discipline to the apparent case, identifies a common tendency to the various phenomena which, although heterogeneous, express the same tension between fact and law present in the legal systems of every historical epoch.
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Chapitres de livres sur le sujet "Erede apparente"

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French, David. « ‘…there was no hurry as time was on our side’Chamberlain’s War ». Dans Deterrence, Coercion, and Appeasement, 502–63. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192863355.003.0011.

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The British began the war committed to a Fabian grand strategy. They believed that the allies’ superior economic staying power meant they had a three-year-long window of opportunity extending into 1942 in which to defeat Germany. Chamberlain’s priority was to mobilize Britain’s own resources in such a way as to ensure that it would be able to stay the course. Simultaneously it would try to erode Germany’s staying power by imposing an economic blockade, and only when it was apparent that it had been significantly weakened would the allies themselves go over to the offensive. It was a strategy that promised to deliver victory at minimal cost. However, by the end of 1939 their faith in this strategy was beginning to fade. German staying power might be greater than they had suspected, Britain’s own staying power might not suffice to fight a long war, and ministers were under growing criticism at home for the apparent lack of vigour with which they were waging the war. They needed a short-cut to victory and believed that they had found it in Scandinavia. Their decisions proved to be so hopelessly misconceived that in May 1940, on the eve of a German offensive in the west that saw France collapse within six weeks, they brought about Chamberlain’s fall and his replacement by Churchill.
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Gallagher, Janice K. « Introduction ». Dans Bootstrap Justice, 1—C1.P76. Oxford University PressNew York, 2022. http://dx.doi.org/10.1093/oso/9780197649978.003.0001.

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Abstract The introductory chapter lays out the question, argument, and empirical strategy of the book and also previews the Mexican context. The book asks, how do people, living in settings marked by normalized rights violations, transform into rights-claiming and, ultimately, rights-bearing citizens? This chapter walks through the argument that as people participate in ongoing mobilization and claim-making over time, (1) their legal consciousness shifts, and with this shift, (2) their ability to challenge impunity is likewise transformed. It posits that despite the apparent impossibility of combating impunity without the state, victims have been able to erode impunity—that is, to bootstrap justice—to a surprising degree. It argues that these processes are best understood with a multi-level, temporally situated perspective, and that this approach provides insight into what has been achieved in the past decade, drawing lessons relevant beyond Mexico about what can be achieved in the struggle against impunity.
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McCay, Layla. « Urban design and mental health ». Dans Urban Mental Health (Oxford Cultural Psychiatry series), sous la direction de Dinesh Bhugra, Antonio Ventriglio, João Castaldelli-Maia et Layla McCay, 32–48. Oxford University Press, 2019. http://dx.doi.org/10.1093/med/9780198804949.003.0003.

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Associations between the urban living environment and mental health are becoming increasingly apparent. People who live in the city often have increased pre-existing risk factors for mental illness. However, intrinsic features of the city’s built environment can further exacerbate people’s risk of mental ill health. Cities can increase people’s exposure to socio-economic disparities and discrimination, deliver sensory input overload, and erode many of the protective factors that are associated with maintaining good mental health. Cities have not yet fully explored and leveraged the role of urban planners and designers in promoting and supporting public mental health. However, opportunities abound. Urban mental health may be improved by designing cities to provide residents with regular access to green space, integrating physical activity opportunities, facilitating positive, natural social interactions, and fostering feelings of safety. Integrating pro-mental-health design features into urban guidelines and recommendations can contribute to public mental health promotion and strengthen cities.
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« the novel, to the embroidered message in Ethiopian hieroglyphs which Persinna exposed with her daughter and which remained unread until Kalasiris tracked her down in Delphi and deciph­ ered it : Above all, be sure to find among the treasures that I laid beside you a certain ring. Keep it by you always. It was a gift that your father gave me during our courtship, engraved all around with the royal crest and set with a pantar be jewel that endows it with holy, mystic powers. (4.8.7) These holy, mystic powers are unspecified.9 Nevertheless, the mere mention of them would lead a competent reader to surmise that the plot would exploit them sooner or later, and an exceptionally alert reader might beat the author to the connection in Book 8. It is not difficult to find other sections within the narrative of the Aithiopika which are constructed as riddles, a vital piece of information being kept back and then released as an answer. Two more examples can be mentioned briefly, both from the ninth book, whose military subject matter could easily lead to the false assumption that its narrative technique is simple. Oroondates is besieged by the Ethiopians in Syene. He parleys with them, and secures their permission to send two envoys to his troops at Elephantine, ostensibly to negotiate their surrender at the same time as his. His real motives are not divulged, nor are they when he makes an apparently impossible break-out and stealthily enters Elephantine by night (9.7ff.). The riddle set is : what is his plan?, and, as is by now familiar, the reader’s ignorance is produced by the exploitation of partial in-text viewpoints. In this case all Oroondates’ actions are described as seen by the Ethiopians with­ out authorial explanation. Some additional clues are given later in the narrative, but the full answer is withheld until the moment when the Persian army from Elephantine suddenly turns up with Oroondates at its head (9.13), at which point the omniscient nar­ rator intervenes to fill in the gaps he had left in his own narrative. There ensues a battle, in which the Persians have a seemingly decisive weapon, their armoured cavalry. A lengthy description stresses the totality of the protection of both rider and horse and the awesome power of their arms (9.15). Against them Hydaspes stations troops of the Blemmyes and Seres, two subject nations, with special instructions which are not communicated to the ». Dans Greek Literature in the Roman Period and in Late Antiquity, 325. Routledge, 2014. http://dx.doi.org/10.4324/9780203616895-40.

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