563 research outputs found
Landscape as mediator, landscape as commons: an introduction
Il contributo propone una trattazione dei due temi chiavi che si intersecano nel volume, andando a costituire non solo una introduzione ai saggi ivi contenuti, ma una pi\uf9 ampia trattazione delle questioni attorno a cui questi si muovono: le potenzialit\ue0 del concetto di paesaggio considerato come intermediario/mediatore e come bene comune/commons. Il volume raccoglie i migliori contributi internazionali presentati nelle sessioni sul paesaggio del congresso Eugeo 2013 (Roma) coordinate dai curatori dell'opera, e si conclude con una approfondita postfazione redatta da Kenneth R. Olwig, che ha partecipato come discussant ai lavori congressuali
Overhauling corporate taxation in the digital economy. CEPS Policy Insights No 2019-15/October 2019
Is the corporate income tax (CIT) still an efficient system for taxing companies today? The CIT was
introduced when economies were characterised primarily by tangible assets and goods and by limited
international trade. Globalisation, digitalisation and the increasing weight of immaterial goods in
company transactions and balance sheets have rendered that system outdated. These radical changes
call for equally radical reflections on how to reform the CIT, bearing in mind the need for a corporate
tax system that is fit for both the digital and the traditional economy, in developing and developed
countries alike.
Rather than offering a complete solution, this paper discusses various approaches that could contribute
to a solution. First, we suggest that the CIT base should always be strictly aligned with the accounting
profit and loss account, eschewing special adjustments for tax purposes. Second, a more radical
possibility would be to abandon altogether the reference to corporate income and tax companies
instead on cash flow, based on destination. And, third, the possibility could also be explored to tax
companies with reference to âpresumptiveâ indicators of activity, rather than on the basis of public
accounts. Presumptive indicators are already used in federal systems to allocate corporate income
among decentralised jurisdictions. These propositions would not be viable without international
agreement, at least at the level of the European Union. Such an agreement may prove difficult given
the conflicts of interest between EU member states and between them and the United State
Ultralong-range radiative excitation transfer between quantum dots in a planar microcavity
We study the system of two quantum dots lying on the central plane of a
planar semiconductor microcavity. By solving the full Maxwell problem, we
demonstrate that the rate of resonant excitation transfer between the two dots
decays as as a function of the distance at long distance. This
very long-range mechanism is due to the leaky and guided modes of the
microcavity, which act as effective radiative transfer channels. At short
distance, the dependence of the F\"orster mechanism, induced by the
electrostatic dipole-dipole interaction, is recovered
L'Enciclopedia Multimediale delle Scienze Filosofiche
La presentazione affronta il tema della comunicazione multimediale attraverso linguaggi e format di eccellenza.2008-04-17Sardegna Ricerche, Edificio 2, LocalitĂ Piscinamanna 09010 Pula (CA) - ItaliaPAAL 2008 - Pubblica Amministrazione Aperta e Libera: dalle tecnologie aperte alla libera circolazione dei contenuti digital
Crisis of landscapes, landscapes of the crisis: notes for a socio-ecological approach
The paper focuses on the relationships between landscape and the multi-faceted crisis of our times. We live in a time of crises for Western citizens (cultural, ecological, political, institutional and social crises). The landscape crisis is actually entangled in a bundle of planetary crises, and this paper represents an attempt to outline a relational and genetic approach to this subject. Landscape crisis is rooted in an underlying territorial crisis, and the case of the crumbling of the Italian code of space is taken as an example. The premodern Italian landscape has been dismantled by the irruption of a growth-first paradigm and a commodification of the social system. In a globalising process, surrounding territories have lost importance for localised communities. Contextually, mechanized monocultures and industrialized metropolitan areas have reshaped the geographical features of territories, in Italy and on the world scale. The landscape issue cannot therefore be detached from an overall process of change from traditional to modern territorialities. This approach to landscapes and landscaping aims to provide some basic tools to deconstruct the reasons for the present crisis from their foundations, in the conviction that the landscape cannot be âsavedâ alone. In fact, it is not possible to attain liveable landscapes without preserving at the same time our territories, our living planet and the natural commons essential to life
Two load sharing plates fixation in mandibular condylar fractures: Biomechanical basis
Mandibular condylar fractures have a high incidence but there is no consensus regarding the best choice of osteosynthesis. From a review of the literature, it is evident that the technique used most frequently for fixation is the positioning of a single plate despite complications concerning plate fracture or screw loosening have been reported by various authors. Different studies have highlighted that the stability of osteosynthesis is correlated with the mechanical strains occurring in the condylar region, generated by the muscles of mastication. The aim of our study was, through a mandibular finite element model (FEM), to confirm this correlation and to analyse the behaviour of single and double elements of union in the fixation of mandibular subcondylar fractures. We concluded that the use of two plates provides greater stability compared with the single plate, reducing the possibility of displacement of the condylar fragment. Therefore we recommend that this technique should be adopted whenever possible
Learning Independent Causal Mechanisms
Statistical learning relies upon data sampled from a distribution, and we
usually do not care what actually generated it in the first place. From the
point of view of causal modeling, the structure of each distribution is induced
by physical mechanisms that give rise to dependences between observables.
Mechanisms, however, can be meaningful autonomous modules of generative models
that make sense beyond a particular entailed data distribution, lending
themselves to transfer between problems. We develop an algorithm to recover a
set of independent (inverse) mechanisms from a set of transformed data points.
The approach is unsupervised and based on a set of experts that compete for
data generated by the mechanisms, driving specialization. We analyze the
proposed method in a series of experiments on image data. Each expert learns to
map a subset of the transformed data back to a reference distribution. The
learned mechanisms generalize to novel domains. We discuss implications for
transfer learning and links to recent trends in generative modeling.Comment: ICML 201
Tempered Adversarial Networks
Generative adversarial networks (GANs) have been shown to produce realistic
samples from high-dimensional distributions, but training them is considered
hard. A possible explanation for training instabilities is the inherent
imbalance between the networks: While the discriminator is trained directly on
both real and fake samples, the generator only has control over the fake
samples it produces since the real data distribution is fixed by the choice of
a given dataset. We propose a simple modification that gives the generator
control over the real samples which leads to a tempered learning process for
both generator and discriminator. The real data distribution passes through a
lens before being revealed to the discriminator, balancing the generator and
discriminator by gradually revealing more detailed features necessary to
produce high-quality results. The proposed module automatically adjusts the
learning process to the current strength of the networks, yet is generic and
easy to add to any GAN variant. In a number of experiments, we show that this
can improve quality, stability and/or convergence speed across a range of
different GAN architectures (DCGAN, LSGAN, WGAN-GP).Comment: accepted to ICML 201
- âŠ