Brexit e fisco: i possibili scenari

La chiusura dei negoziati per l’uscita del Regno Unito dall’Unione europea è stata fissata al 29 marzo 2019, ’ultimo giorno possibile per la stipula dei trattati diretti a disciplinare gli effetti della cessazione dello status di Stato membro europeo del Regno Unito e fissare le regole dei futuri rapporti tra questo, l’Unione e i suoi restanti Stati membri. Peraltro, a quasi due anni dal referendum del 23 giugno 2016 e a circa un anno dalla notifica alla Commissione europea della dichiarazione del Governo britannico di voler recedere dall’Unione, eseguita il 29 marzo 2017, non può dirsi raggiunto alcun punto fermo in merito ai possibili contenuti di tali accordi.In un simile contesto la fiscalità, rimasta decisamente in ombra fino ad oggi, non potrà essere trascurata ancora per molto, poiché rappresenta un aspetto altamente strategico nelle relazioni internazionali e i negoziati dovranno tenerla nella dovuta considerazione poiché dal modo in cui saranno definite le sue regole (o non lo saranno) possono discendere importanti conseguenze per le economie degli Stati e coinvolti in questa vicenda.

Le conseguenze fiscali dell’uscita del Regno Unito dall’Unione Europea (prime valutazioni)

Il saggio esamina le conseguenze fiscali del'uscita del Regno Unito dall'Unione europea (in breve, "Brexit"). Vengono analizzate le criticità di questa uscita, alla luce dell'integrazione gradualmente realizzata attraverso l'adattamento dell'ordinamento fiscale britannico alla normativa europea..vengono presi in considerazione gli effetti che potrebbero verificarsi con riferimento ai singoli comparti della fiscalità (dogane, IVA e imposte sui redditi) nelle ipotesi, prospettate in alternativa, di "hard brexit" e di "soft Brexit", lo scritto conclude evidenziando che anche nell'ipotesi in cui fosse raggiunto un accordo per un'uscita "soft" tanto (e principalmente) il Regno Unito quanto i restanti Paesi UE ne avrebbero un grave danno.the article deals with the fiscal consequences of the exit of the United Kindom from the European Union in short, "Brexit"). Criticalities of the exit are analyzed taking into account that during the past years the UK has introduced inside its national legislation many rules derivied from European legislation,, in regard with customs duties, VAT, and Direct taxes, as well. different evaluations are made comparing a "hard Brexit" with a "soft Brexit", concluding that in both cases mostly the UK, and the remaining Member States as well, will have negative consequences

Accordi europei e sovranità fiscale nazionale. Le ricadute dell’emergenza COVID-19

La difficile situazione economica che si sta diffondendo nei Paesi dell’Unione Europea a seguito dell’emergenza sanitaria generata dalla pandemia da coronavirus (COVID-19) ha fatto emergere in tutta la sua veemenza la fragilità del sistema europeo, che oggi più del passato molti considerano lontano dai bisogni dei popoli dei Paesi dell’Unione e men che meno legittimato nel sentimento collettivo. Sono riemersi interrogativi, da lungo tempo latenti e molto spesso strumentalizzati dai nuovi dilaganti nazionalismi, che riguardano la capacità della finanza dell’Unione di resistere agli urti con le economie nazionali in difficoltà. In un contesto siffatto sono in molti a domandarsi se e come la finanza pubblica (nazionale ed europea) sarà in grado di fornire adeguate risposte alla generale aspettativa di ripresa dell’economia e quali siano le sfide da affrontare in questo campo nel futuro. I cambiamenti prodotti dalla crisi nella struttura del sistema economico e sociale sono evidenti. Non altrettanto chiara appare la capacità dell’Unione di trovare all’interno delle sue Istituzioni il consenso necessario ad adottare le soluzioni necessarie a superare la crisi. L’unica certezza che si va consolidando è che per fronteggiare questa situazione di straordinaria difficoltà non saranno più sufficienti gli strumenti utilizzati nel passato ma si dovranno adottare nuove forme di intervento dirette a dare impulso alla ripresa di un’economia fin troppo provata dal lungo periodo di fermo forzato. In questo contesto l’Unione europea, sta tentando di superare le criticità che già prima della crisi avevano portato alla progressiva riduzione dell’approccio “comunitario” e all’intensificazione degli interventi dei legislatori nazionali, mettendo in campo nuovi strumenti di finanza pubblica destinati a stravolgere anche nel lungo periodo le politiche di bilancio europee e a delineare un nuovo modello di riparto delle competenze fiscali tra l’Unione e gli Stati Membri. Il dubbio che emerge con forza a questo riguardo è se sarà possibile ottenere questo ambizioso risultato mantenendo le attuali regole di governance.The difficult economic situation caused by the COVID-19 outbreak in the European Union brought out the European system’s fragility, which appears (now more than in the past) far from the people’s needs and deprived of legitimacy. Unresolved latent issues that have been very often exploited by the new rampant nationalisms concerning the European Union’s financial resistance to collisions with national economies in difficulty have come back again. In such a context, many people are asking themselves if the public finance (both at the national and at the European level) will be able to give adequate answers to the general expectation of economic recovery, and what are the challenges that lie ahead in the future. Economic and social changes produced by the crisis are evident. Not so clear are the solutions to be adopted. The only certainty that is growing up is that in order to deal with this extraordinary situation, the tools used in the past will not be adequate so far, and that there is the need to setup new forms of intervention targeted to boost the recovery of an economy that has been stressed by the long period of forced lock-down. In this situation, the European Union is trying to overcome the criticalities that before of the crisis also, led to a progressive reduction of the "community" approach and to the consequential increase of the National intervention, and to setup new public finance tools devoted at upsetting the European budget policies, and at implementing a new model of distribution of financial competences between the Union and the single Member States. However, there is the doubt if this should be possible using the current rules regarding the distribution of legislative powers

Free and glycoconjugated volatiles of V. vinifera grape 'Falanghina'

The potential aroma of Vitis vinifera Falanghina was investigated by means of qualitative and semiquantitative determinations of volatile free and glycosidically bound secondary metabolites. Glycosilated geranic acid, α-terpineol, eugenol and 2-exo-hydroxy-1,8-cineole play a central role in characterizing the potential aromatic expression of this cultivar. In particular glycosilated 2-exo-hydroxy-1,8-cineole found in Falanghina must may be discriminant and hypothetically contributes to identify Falanghina wine origin and affiliation because of its high chemical and biological stability.

The support of multidimensional approaches in integrate monitoring for SEA: a case of study

Abstract. During the centuries, the seaside has represented a crucial pole for future human development and civilization. The use of the sea for transport and trade and the overwhelming availability of food derived from coastal waters have encouraged and strengthened the growth of urban settlements. In the same time, the human pressure menaces to destroy coastal habitats and consequently their carrying capacity that allows for many essential functions. Low-impact activities are often replaced, on the surface, by new intensive ones that are attractive in the short term, but that in the long term undermine by reducing the resilience of the coast. It is clear that, in a perspective of sustainable development, economically efficient and socially equitable use of coastal areas need to be supported inside strategies to correct these weaknesses. The definition of such strategies and their implementation in the Strategic Environmental Assessment (SEA) is an essential tool for supporting decisions and of monitoring. The issues of monitoring, more in particular, have been the subject of study and modelling by the use of Dynamic Spatial Data Analysis (DSDA), in the case of the SEA of the Coastal Plan of the Italian Apulia Region, as an information instrument for regulating the anthropogenic changes; a possibility to implement the analysis of environmental sensitivity and propensity to Coastal erosion has been explored, in order to control the level of human pressure on land. The monitoring system should provide an automatic "alert" when the dimension and the velocity of the change of land use overpass some threshold of environmental pressure. </jats:p

Development and performance evaluation of an electromagnetic tracking system for surgery navigation

In Image Guided Surgery (IGS), an electromagnetic tracking system is used nowadays to locate surgical instruments in the patient's anatomical 3D model. In this work we illustrate the development and the evaluation of a new Electromagnetic Tracking system (EMTS) able to provide a large tracking volume. The innovation of this proposed EMTS consists in the development of the Field Generator (FG), which includes five properly designed coils. Attention has been paid to the magnetic field generated by each coil in order to comply with the safety limits imposed by IEEE Stds C95.1 and C95.6. The simultaneous transmission of the five coils is possible thanks to a suitable frequency division multiplexing. To validate the proposed design, a detailed noise analysis was performed with several experimental tests in different working conditions with the aim of evaluating measurement errors. Actual performance of the system in reconstructing sensor position has been quantified by using a suitable interpolation technique. In particular, mean position error and standard deviation were evaluated for different distances of magnetic sensor from field generato

Manajemen Pendidikan

Perubahan sosial dan globalisasi telah menimbulkan ekonomi pengetahuan baru di mana isu esensialnya adalah apa yang kita sebut sebagai pengetahuan dalam sebuah organisasi, bagaimana pengetahuan ini ditransmisikan dan dipelihara, siapa yang memilikinya, dan bagaimana ini menjadi milik bersama. Demikianlah, globalisasi mempengaruhi segi-segi ekonomi, politik, kultural, teknis, dan sosial di semua negara, yang secara tak terelakkan membawa pada ketidakpastian (uncertainty); misalnya, dalam pasar kerja yang sedang berubah. Di sinilah manajemen pendidikan, sebagai suatu ilmu khusus yang menangani pengorganisasian pendidikan, perlu memberikan jawaban pada ketidakpastian tadi dalam rangka perannya sebagai perangkat untuk memerangi eksklusi sosial. Manajemen pendidikan dituntut untuk memposisikan kembali (repositioning) lembaga pendidikan untuk memenuhi keperluan abad ‘super-kompleks.

APPROXIMATING POWER OF THE UNCONDITIONAL TEST FOR CORRELATED BINARY PAIRS

We provide a simple and good approximation of power of the unconditional test for two correlated binary variables. Suissa and Shuster (1991) described the exact unconditional test. The most commonly used statistical test in this setting, McNemar’s test, is exact conditional on the sum of the discordant pairs. Although asymptotically the conditional and unconditional versions coincide, a long-standing debate surrounds the choice between them. Several power approximations have been studied for both methods (Miettinen, 1968; Bennett and Underwood, 1970; Connett, Smith, and McHugh, 1987; Connor, 1987; Suissa and Shuster, 1991; Lachenbruch, 1992; Lachin, 1992). For the unconditional approach most existing power approximations use the Gaussian distribution, while the accurate (“exact”) method is computationally burdensome