Littérature scientifique sur le sujet « Redditi societari »

With the emergence of Information and Communication Technologies (ICTs), people are being exposed to an increased volume of crime-related information, which induces fear. While the fear of crime has been explored around people's experiences with crime, little is known about how people frame their conversations about crime online. In this study, we explore how citizens talk about crime on Reddit. By collecting crime conversations from the subreddit r/baltimore, we find that, on the surface, redditors discuss topics such as comparing crime rates in Baltimore with other cities in an effort to destigmatize the depictions of Baltimore as a city rife with crime. On a deeper level, we find that through their conversations about crime, redditors are engaging in discourse frames that both re-enforce and fight against platformed racism. On the one hand, some redditors perpetuate racially coded language that is rife with anti-Black stereotypes, framing their conversations using old and new racism to cover their racism and discrimination against Black people. On the other hand, others push back against platformed racism by drawing attention to individual racism and systemic racism, and situating crime in root, societal causes. We then discuss how platformed racism operates in online conversations, and develop the concepts of weaponized identity and digital gentrification, which we argue are ways in which people, through their engagements in digital platforms, continue to perpetuate white hegemonic power structures in society. Finally, we discuss implications for how to design to support the fight against platformed racism in sociotechnical systems like Reddit. As a content note and warning, this paper discusses racist content which may be upsetting or harmful to some readers.

The article is devoted to the analysis of features, factors and indicators of behavioral and informational tendencies within the societal concept of influencer marketing in the conditions of digitalization of society. The problem of methodological substantiation of adaptive choice of tools of influence and identifiers of consumer attitudes from the point of view of globalization is considered. It is proved, that since modern concepts of marketing management are based on societal principles, influencer marketing should exist in the rhetoric of social and ethical interests of society. It was found that the indicator of these interests could be social events that reflect real social values. One of these events, which was conducted on the Reddit platform as a social experiment called "r/place", was analyzed. The analysis of the experiment revealed behavioral and informational trends that could be used to build a marketing strategy of influence in the context of the societal concept of marketing management. Based on behavioral factors, a model of brand influence on society and the societal system as a whole is built, information objects with the potential of influencers are identified.

MassimaLa sola allegazione del perseguimento, da parte del disponente, di un fine reale – frodare i creditori – divergente dalla finalità apparente del trust non vale a provare la simulazione del trust. È revocabile ex art. 2901 cod. civ. il trust autodichiarato a beneficio dei discendenti istituito dal disponente-trustee, fideiussore di una s.a.s. nei confronti della banca creditrice agente in revocatoria, successivamente al rilascio della fideiussione: l’eventus damni sussiste per il fatto che nessun ulteriore bene immobile residua nel patrimonio del disponente-trustee, a nulla rilevando che, ai sensi dell’atto istitutivo, il trustee può garantire i debiti verso le banche della s.a.s., pure considerato che mai il trustee si è avvalso di detta facoltà; la scientia damni in capo al disponente-trustee, requisito soggettivo richiesto in considerazione della natura gratuita del trust, si desume dalla qualità di socio della s.a.s. in capo al disponente-trustee (che era quindi a conoscenza del dissesto societario), dalla natura autodichiarata del trust e dal fatto che il disponente-trustee poteva discrezionalmente impiegare i redditi a vantaggio dei beneficiari (così permanendo nella disponibilità dei beni in trust).

Predicting new links in complex networks can have a large societal impact. In fact, many complex systems can be modeled through networks, and the meaning of the links depend on the system itself. For instance, in social networks, where the nodes are users, links represent relationships (such as acquaintance, friendship, etc.), whereas in information spreading networks, nodes are users and content and links represent interactions, diffusion, etc. However, while many approaches involve machine learning-based algorithms, just the most recent ones account for the topology of the network, e.g., geometric deep learning techniques to learn on graphs, and most of them do not account for the temporal dynamics in the network but train on snapshots of the system at a given time. In this paper, we aim to explore Temporal Graph Networks (TGN), a Graph Representation Learning-based approach that natively supports dynamic graphs and assigns to each event (link) a timestamp. In particular, we investigate how the TGN behaves when trained under different temporal granularity or with various event aggregation techniques when learning the inductive and transductive link prediction problem on real social networks such as Twitter, Wikipedia, Yelp, and Reddit. We find that initial setup affects the temporal granularity of the data, but the impact depends on the specific social network. For instance, we note that the train batch size has a strong impact on Twitter, Wikipedia, and Yelp, while it does not matter on Reddit.

Abstract We present a study of the online forum Reddit, specifically a sub-forum for (typically heterosexual) men who identify as involuntary celibates or incels. Incels are an online imagined community/community of practice who wish to, but do not, have sexual relations with women. Owing to this identity, they view themselves as non-normative within broader society and see women and societal standards of masculinity as the cause of their problems. In this paper, we take a small corpus of 67,000 words generated from 50 threads created, and commented on, by incels. We analyse keywords, word frequencies, and concordance lines to explore the representation of gendered social actors. Keyword analysis reveals that references to gendered social actors are particularly salient within this community, leading to an analysis of all such social actors in the corpus. The findings suggest that incels position different groups of men in a hierarchy in which conventionally attractive men occupy the top position. Notably, we find that female social actors are not placed in a similar hierarchy. An additional appraisal analysis of the most frequently occurring male and female social actors shows that men are judged as incapacitated while women are seen as immoral, dishonest and capable of hurting men. Members of the online community also seem preoccupied with physical attractiveness. The study opens up a number of avenues for future research, especially into the complexities with which members of non-normative heterosexual groups simultaneously orient to and reject social norms.

Il contributo rappresenta un approfondimento del Rapporto MACREF Strategie di integrazione tra produzioni agroalimentari e turismo ed in particolar modo il ruolo della banca nei processi d'innovazione dei modelli di business per le PMI. Si è cercato di offrire un'analisi critica della letteratura sul tema della scelta relativa alla struttura finanziaria efficiente delle imprese, con particolare riguardo alla realtà delle piccole e medie imprese italiane, ed in particolar modo del settore agroalimentare, attraverso una visione della letteratura empirica sull'argomento. Le PMI si caratterizzano tradizionalmente per l'uso quasi esclusivo di capitale di debito nella copertura del fabbisogno finanziario e presentano di conseguenza una struttura finanziaria quanto mai semplificata, nella maggior parte dei casi composta dal debito bancario da una parte e dal capitale dei soci fondatori dall'altra. In questo momento di crisi e di particolare frammentazione del tessuto societario italiano, in particolar modo quello del comparto agroalimentare, un ruolo determinante è stato rivestito dagli istituti bancari anche come gestori di garanzie e contributi pubblici. La scarsa patrimonializzazione delle nostre aziende, spesso a carattere e proprietà familiare, è stata negli anni supplita con un forte ricorso al credito bancario, dal quale le imprese sono diventate dipendenti a scapito di un corretto equilibrio finanziario. L'intero sistema si trova difronte ad una rieducazione finanziaria, dunque sia le imprese che le banche, quest'ultime spinte dall'innovazione tecnologica e dalla ricerca di redditività, si accingono al superamento della loro tradizionale veste istituzionale legata alla erogazione di credito. Gli istituti di credito possono e stanno quindi trasformando in opportunità tale situazione rivedendo i propri modelli distributivi e di business per diversificare le proprie fonti di reddito concentrandosi sull'offerta di nuovi servizi ad alto valore aggiunto alle imprese, sostenendo lo sviluppo e la crescita economica del nostro paese. Oggi il ruolo trainante della ripresa è infatti rappresentato da quelle imprese che sono innovative, che sanno coniugare la produttività e la tecnologia, che si aggregano tra loro o che si internazionalizzano: è proprio a queste impr- se che il sistema bancario deve guardare offrendo loro un supporto non solo in termini finanziari ma in termini di esperienza, conoscenze, competenza e consulenza.

Background The infodemic created by the COVID-19 pandemic has created several societal issues, including a rise in distrust between the public and health experts, and even a refusal of some to accept vaccination; some sources suggest that 1 in 4 Americans will refuse the vaccine. This social concern can be traced to the level of digitization today, particularly in the form of social media. Objective The goal of the research is to determine an optimal social media algorithm, one which is able to reduce the number of cases of misinformation and which also ensures that certain individual freedoms (eg, the freedom of expression) are maintained. After performing the analysis described herein, an algorithm was abstracted. The discovery of a set of abstract aspects of an optimal social media algorithm was the purpose of the study. Methods As social media was the most significant contributing factor to the spread of misinformation, the team decided to examine infodemiology across various text-based platforms (Twitter, 4chan, Reddit, Parler, Facebook, and YouTube). This was done by using sentiment analysis to compare general posts with key terms flagged as misinformation (all of which concern COVID-19) to determine their verity. In gathering the data sets, both application programming interfaces (installed using Python’s pip) and pre-existing data compiled by standard scientific third parties were used. Results The sentiment can be described using bimodal distributions for each platform, with a positive and negative peak, as well as a skewness. It was found that in some cases, misinforming posts can have up to 92.5% more negative sentiment skew compared to accurate posts. Conclusions From this, the novel Plebeian Algorithm is proposed, which uses sentiment analysis and post popularity as metrics to flag a post as misinformation. This algorithm diverges from that of the status quo, as the Plebeian Algorithm uses a democratic process to detect and remove misinformation. A method was constructed in which content deemed as misinformation to be removed from the platform is determined by a randomly selected jury of anonymous users. This not only prevents these types of infodemics but also guarantees a more democratic way of using social media that is beneficial for repairing social trust and encouraging the public’s evidence-informed decision-making.

This paper examines the shift in focus on content policies and user attitudes on the social media platform Reddit. We do this by focusing on comments from general Reddit users from five posts made by admins (moderators) on updates to Reddit Content Policy. All five concern the nature of what kind of content is allowed to be posted on Reddit, and which measures will be taken against content that violates these policies. We use topic modeling to probe how the general discourse for Redditors has changed around limitations on content, and later, limitations on hate speech, or speech that incites violence against a particular group. We show that there is a clear shift in both the contents and the user attitudes that can be linked to contemporary societal upheaval as well as newly passed laws and regulations, and contribute to the wider discussion on hate speech moderation.

The international rise of populism has been attributed, in part, to digital media. These media allow the backers of populists to share and distribute information independent of traditional media organizations or elites and offer communication spaces in which they can support each other and strengthen communal ties irrespective of their societal standing. Can we identify these functions in distinct usage patterns of digital media by supporters of populists? This could find expression through posting content that comports with the central tenets of populist ideology, higher activity levels, use of distinct vocabularies, and heightened levels of community building. We investigate differences along these dimensions on the online forum Reddit by comparing linguistic patterns and content of comments in two subreddits focusing on a populist, Donald Trump (/r/The_Donald), and a center-left politician, Hillary Clinton (/r/hillaryclinton), during the 2016 U.S. presidential election campaign. Contributors to /r/The_Donald expressed more strongly parts of the populist ideological package, specifically anti-elitism and exclusionism, but failed to express people-centrism; used the platform more intensively; used vocabularies different than those used in other partisan publics; and engaged more strongly in community building.

Social media platforms have been struggling to moderate at scale. In an effort to better cope with content moderation discussion has turned to the role that automated machine-learning (ML) tools might play. The development of automated systems by social media platforms is a notoriously opaque process and public values that pertain to the common good are at stake within these often-obscured processes. One site in which social values are being negotiated is in the framing of what is considered ‘toxic’ by platforms in the development of automated moderation processes. This study takes into consideration differing notions of toxicity – community, platform and societal by examining three measures of toxicity and community health (the ML tool Perspective API; Reddit’s 2020 Content Policy; and the Sense of Community Index-2) and how they are operationalised in the context of r/MGTOW – an antifeminist group known for its misogyny. Several stages of content analysis were conducted on the top posts and comments in r/MGTOW to examine how these different measures of toxicity operate. This paper provides insight into the logics and technicalities of automated moderation tools, platform governance structures, and frameworks for understanding community metrics to interrogate existing uses of ‘toxicity’ as applied to cultural or social subcommunities online. We make a distinction between two used terms: civility and toxicity. Our analysis points to a tension between current social framings and operationalised notions of ‘toxicity’. We argue that there is a clear distinction between civility and toxicity – incivility is a measure of internal perceptions of harm within a community, whereas toxicity is a measure of the capacity for social harms outside of the bounds of the community. This nuanced understanding will enable more targeted interventions to be developed to destabilise the internal conditions that make groups like r/MGTOW internally ‘healthy’ yet externally toxic.

L'elaborato pone al centro dell'analisi il progetto per una Base Imponibile (consolidata) comune dei redditi societari (Common Consolidated Corporate Tax Base, CCCTB), ed in particolare l'ultimo organico pacchetto di Direttive proposto dalla Commissione Europea nel 2016. Al di là degli sviluppi futuri della proposta, che tutt’oggi, pur sotto diverso nome (BEFIT) forma parte integrante dell'agenda fiscale della Commissione, il quesito, cui si cercato di fornire risposta attraverso l'attività di ricerca, riguarda in particolare l'opportunità, quale premessa logica al progetto di armonizzazione fiscale, della piena convergenza, ai fini della determinazione della base imponibile, con i principi contabili IAS/IFRS, al fine di rendere la disciplina di più agevole applicazione, eliminare distorsioni interpretative, e favorire la piena comparabilità con le imprese operanti anche in mercati extra UE. A tal fine, si procede dapprima (primo capitolo) ad analizzare l'evoluzione storica dei progetti di armonizzazione dell'imposizione dei redditi societari nell'ordinamento europeo, per comprendere la maturità della discussione, valutare gli strumenti utilizzabili per il raggiungimento dell'obiettivo, scrutinare le ragioni della mancata adozione delle diverse proposte presentate nel tempo. In secondo luogo (capitolo secondo), scendendo nel dettaglio quanto al quesito di ricerca, si analizza l'evoluzione storica dei principi contabili internazionali, la loro influenza sul Legislatore europeo, i rapporti con i singoli ordinamenti degli Stati Membri, e le influenze in materia di tassazione; si procede poi ad analizzare differenze e punti di convergenza tra i principi generali previsti dagli IAS/IFRS, dalle Direttive contabili comunitarie, dalle discipline dei singoli Stati e dai progetti per una CCCTB presentati nel tempo. Nel terzo capitolo l'analisi comparativa interessa specifici istituti contabili, di maggiore rilevanza per la CCCTB; si esplorano inoltre gli effetti sugli incentivi fiscali armonizzati previsti, per la prima volta, dal progetto del 2016, e le possibili influenze sulla formula di allocazione dei redditi consolidati tra gli Stati Membri. In sede di conclusioni si sviluppa infine una sintesi degli esiti della ricerca condotta, argomentando sull’assenza di ostacoli rilevanti alla piena convergenza, propedeutica all’introduzione di una base imponibile comune, verso gli IAS/IFRS a livello contabile e fiscale nell’ordinamento comunitario.
The paper focuses on the project for a Common Consolidated Corporate Tax Base (CCCTB), and in particular on the last comprehensive package of Directives proposed by the European Commission in 2016. Beyond the future developments of the proposal, which still today, albeit under a different name (BEFIT), forms an integral part of the Commission's tax agenda, the question, which has been attempted to be answered through the research activity, concerns in particular the appropriateness, as a logical premise to the tax harmonisation project, of the full convergence, for the purposes of determining the tax base, with the IAS/IFRS accounting standards, in order to make the discipline easier to apply, eliminate interpretative distortions, and promote full comparability with companies operating also in non-EU markets. To this end, the first chapter analyses the historical evolution of the corporate income tax harmonisation projects in the European system, in order to understand the maturity of the debate, assess the tools that can be used to achieve the objective, and examine the reasons why the various proposals presented over time have not been adopted. Secondly (chapter two), going into detail with regard to the research question, the study analyses the historical evolution of the international accounting standards, their influence on the European legislator, the relationship with the individual systems of the Member States, and the influence on taxation; it then proceeds to analyse the differences and points of convergence between the general principles laid down in the IAS/IFRS framework, in the European Accounting Directives, in individual Member State regulations and in the projects for a CCCTB presented over time. In the third chapter, the comparative analysis focuses on specific accounting rules that are most relevant to the CCCTB. It also explores the effects on the harmonised tax incentives provided, for the first time, by the 2016 draft, and possible influences on the formula for allocating consolidated income between Member States. Finally, the conclusions provide a summary of the research findings, arguing that there are no major obstacles to full convergence towards IAS/IFRS in accounting and taxation in EU law, as a precondition for the introduction of a common tax base.

La presente ricerca intende soffermarsi sulla portata della presunzione di cui agli artt. 6, comma 3 e 73, comma 1, T.U.I.R., che – come noto- prevede un meccanismo di automatica riconduzione ex lege di ogni entrata economica prodotta dagli enti collettivi societari commerciali nell’alveo del reddito d’impresa. Si tratta, in particolare, di valutare la ragionevolezza di tale modulo impositivo alla luce del formante normativo e giurisprudenziale. La ricerca si muoverà su due versanti paralleli. In primo luogo – dopo un breve excursus di diritto commerciale - si cercherà di evidenziare come la presunzione di cui agli artt. 6, comma 3 e 73, comma 1 del T.U.I.R., presenti alcuni elementi di incoerenza tali da giustificare l’opportunità di un processo di riconsiderazione in una prospettiva de jure condendo. Ci si interrogherà, quindi, in merito alla possibilità di individuare un modulo impositivo alternativo che permetta di rappresentare con più pienezza - rispetto al criterio del collegamento in forza della forma giuridica - il profilo distintivo che caratterizza gli enti collettivi commerciali rispetto alle altre figure di enti collettivi nonché, più in generale, che possa coordinarsi meglio al complessivo modello del reddito d’impresa. In secondo luogo, si indagherà in merito alla sufficienza della forma giuridica commerciale per la collocazione di ogni entrata economica nell’alveo del reddito d’impresa. Ci si soffermerà, a tale riguardo, sulla tematica dell’abuso della forma giuridica, valutando quali possano essere le conseguenze di tale patologia. Tali profili saranno analizzati alla luce del prisma offerto dall’istituto dell’interposizione, differenziando il fenomeno dell’abuso della forma giuridica a seconda che vengano in considerazione situazione di interposizione reale e di interposizione fittizia. Si formuleranno, in ultimo, alcune riflessioni tese ad approfondire i risvolti in sede di diritto punitivo connessi all’abuso della forma giuridica, prendendo in esame, in particolare, la giurisprudenza formatasi in materia di sanzioni tributarie amministrative ed in materia di confisca in sede di diritto penale.

Questa tesi di laurea si prefigge di analizzare i vantaggi fiscali per le società italiane che desiderino investire in Corea del Sud. L'analisi in questione è stata suddivisa in una prima parte dove viene effettuata una panoramica riguardante il sistema tributario coreano. Nella seconda parte, si descrive la normativa che concerne la tassazione dei redditi societari in Corea del Sud. Nell'ultima parte si analizzano le differenze tra il sistema fiscale in ambito societario tra Corea del Sud e Italia, evidenziando anche i profili transnazionali. L'obiettivo di questa tesi è di dimostrare che è fiscalmente conveniente per un'azienda italiana investire in Corea del Sud dal punto di vista della tassazione del reddito societario.

At least two fundamental types of evidence feature in attempts to persuade: Anecdotal and generalized (Baesler & Burgoon, 1994). Experimental research has found anecdotal evidence more effective at changing attitudes in issues marked by personal significance and health-relevance (Freling et al., 2020). These apply to marijuana legalization, where a massive shift in American attitudes (from 35% to 67% in favor during 2008-2019; Pew Research Center, 2019) was followed by rapid legalization. However, no research to date has examined whether the movement benefited from anecdotal framing. Since the attitude shift coincided with the rise of social media, we developed the largest corpus of marijuana legalization discussions from Reddit to address this gap (more than 3M comments from 2008-2019, comprising more than 300M words). The dataset is the first to separate marijuana legalization discourse from general mentions of cannabis (e.g., product advertisements) across an entire popular platform. We then developed neural network models to distinguish anecdotal from generalized text in the dataset based on three clause-level features derived from linguistic theory: Whether a clause is about a generic kind rather than specific instances, whether it presents a reliable state or an event, and whether events are bounded in time. Principal Components Analysis provided a reliable composite score of the three features, treated as a measure of the degree to which major themes of discourse are anecdotal versus generalized. We combined topic modeling (Latent Dirichlet Allocation; Blei et al., 2003) with hierarchical clustering and smoothed polynomial regressions to track themes’ prominence over time and bin them into broader categories. Anecdotal themes were less prevalent but present in most comments. We trained separate neural networks on human annotations of attitude and persuasion attempt. Within non-argumentative discourse, anecdotes became more prominent only later in time, presumably as a consequence of softening societal attitudes. But they played a more prominent role throughout in arguments favoring legalization, suggesting that they were actively used to persuade others. Were such anecdotal arguments timed in a way that benefitted legalization ballot initiatives? To answer, we inferred user locations and compared the rate of anecdotal themes before and after legalization in comments from pioneering states. Despite the experimental evidence favoring anecdotal argumentation, we found that the 2012 and 2016 legal milestones followed short-term increases in generalized arguments instead. The particular content, however, varied between the two periods. Character judgments were prominent in 2012, while crime and politics took center-stage in 2016. The generalized precedents of legalization in leading states were argumentative and moralistic but had distinctive clause-level profiles. Meanwhile, legal and medical arguments were sidelined, meaning the novel consensus was not informed by much of the relevant information, anecdotal or otherwise. Together, our results show that while the emerging consensus probably benefited from anecdotal argumentation, the legalization movement’s success happened despite its reliance on less effective generalized discussions with less concrete information content. Addressing this discrepancy between experimental research and the direction of societal discourse may help bring about more informed discussions while better enabling the changing of attitudes.

In the United States, public transit ridership in 2020 declined by 79% compared to 2019 levels. With lockdowns implemented during the early days of the pandemic, direct human-to-human interactions migrated to virtual platforms (e.g., Facebook, Twitter, and Reddit). Social media platforms have aided researchers in answering numerous questions about current societal dilemmas, including COVID-19. This study investigates the public’s perception of transit systems via a social media analysis given the emergence of vaccines and other COVID-19 preventive measures. Findings revealed themes of fear and confusion concerning the use of public transportation during the pandemic. The public had doubts regarding the vaccines’ impact on transportation and movement throughout 2021, with most users concerned about the proliferation of new variants. Twitter users were concerned about the travel bans placed on African countries amidst the Omicron variant and urged the government to remove the bans. These findings will help bridge the gap between public health, transport, and commuter needs by helping transportation authorities and city planners better understand the social perception of transit systems during a pandemic.