44 research outputs found

    Recent Changes in the Inheritance Tax Law

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    The Problem of Multiple Inheritance Taxes on Intangible Property

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    Artificial Intelligence in Government Services: A Systematic Literature Review

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    The aim of this paper is to provide an overview on how artificial intelligence is shaping the digital era, in policy making and governmental terms. In doing so, it discloses new opportunities and discusses its implications to be considered by policy-makers. The research uses a systematic literature review, which includes more than one technique of data analysis in order to generate comprehensiveness and rich knowledge, we use: a bibliometric analysis and a content analysis. While artificial intelligence is identified as an extension of digital transformation, the results suggest the need to deepen scientific research in the fields of public administration, governmental law and business economics, areas where digital transformation still stands out from artificial intelligence. Although bringing together public and private sectors, to collaborate in the public service delivery, presents major advantages to policy makers, evidence has also shown the existence of negative effects of such collaboration.info:eu-repo/semantics/publishedVersio

    Good to be bad : should we be worried by the sharing economy?

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    We develop the notion of a legitimacy tipping point to demonstrate how informal economy practices are being utilized by innovative sharing economy ventures to gain a competitive advantage that is subsequently leveraged to reconfigure formal institutional arrangements. Companies who are able to scale rapidly can afford to contravene regulations, provided they have public support. When they reach a certain size, in terms of investment and customer numbers, regulators are forced into a reactive position where novel business models are legitimized. This raises an important question for regulators and entrepreneurs as to whether subverting business regulation is being viewed as a viable source of competitive advantage by scaling firms

    Thermodynamics of Mixtures Containing Amines. XV. Liquid–Liquid Equilibria for Benzylamine + CH3(CH2)nCH3 (n = 8, 9, 10, 12, 14)

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    Coexistence curves for the liquid−liquid equilibria (LLE) of 1-phenylmethanamine (benzylamine) + CH3(CH2)nCH3 (n = 8, 9, 10, 12, 14) have been determined using the critical opalescence method by means of a laser scattering technique. All of the LLE curves show an upper critical solution temperature (UCST), which increases with increasing n. For systems including a given n-alkane, the UCST decreases in the sequence aniline > 2-methylaniline (o-toluidine) > benzylamine > N-methylaniline > pyridine. This means that amine−amine interactions become weaker in the same order. Most of the DISQUAC interaction parameters for the aliphatic/amine (a,n) and aromatic/ amine (b,n) contacts previously determined for solutions with aniline, o-toluidine, or N-methylaniline have been used for the representation of the LLE data. Only the first dispersive interaction parameter of the (a,n) contact has been modified. The coordinates of the critical points are correctly represented by the model
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