Legittimo affidamento nel diritto tributario: esperienze comparate di diritto italiano ed inglese

Il contributo di questo scritto è stato quello di delineare attraverso l’esame comparatistico del principio dell'affidamento quel particolare fil rouge che differenzia e che unisce, gli ordinamenti di common law e di civil law nell’approcciarsi a questo principio. In questo studio lo sviluppo del principio dell’affidamento nel diritto inglese,l’influenza della Corte di Giustizia, ed recepimento da parte dei giudici di common law di quei principi di armonizzazione indicati dalla Corte di Giustizia che ha estremamente modificato e razionalizzato il contenzioso inglese e quello italiano. Questa ricerca si propone di valutare in chiave comparatistica le possibili lesioni che possono aver tratto il contribuente in inganno attraverso comportamenti difformi dalla P.A. Rispetto a quanto promesso ed i possibili effetti risarcitori che potrebbero dare luogo nei confronti della Pubblica Amministrazione fiscale.

Feature Versus Spatial Strategies by Orangutans (Pongo abelii) and Human Children (Homo sapiens) in a Cross-Dimensional Task

Despite the fact that photographic stimuli are used across experimental contexts with both human and nonhuman subjects, the nature of individuals' perceptions of these stimuli is still not well understood. In the present experiments, we tested whether three orangutans and 36 human children could use photographic information presented on a computer screen to solve a perceptually corresponding problem in the physical domain. Furthermore, we tested the cues that aided in this process by pitting featural information against spatial position in a series of probe trials. We found that many of the children and one orangutan were successfully able to use the information cross-dimensionally; however, the other two orangutans and almost a quarter of the children failed to acquire the task. Species differences emerged with respect to ease of task acquisition. More striking, however, were the differences in cues that participants used to solve the task: Whereas the orangutan used a spatial strategy, the majority of children used a feature one. Possible reasons for these differences are discussed from both evolutionary and developmental perspectives. The novel results found here underscore the need for further testing in this area to design appropriate experimental paradigms in future comparative research settings.

Atypical scrapie isolates involve a uniform prion species with a complex molecular signature

The pathobiology of atypical scrapie, a prion disease affecting sheep and goats, is still poorly understood. In a previous study, we demonstrated that atypical scrapie affecting small ruminants in Switzerland differs in the neuroanatomical distribution of the pathological prion protein (PrP(d)). To investigate whether these differences depend on host-related vs. pathogen-related factors, we transmitted atypical scrapie to transgenic mice over-expressing the ovine prion protein (tg338). The clinical, neuropathological, and molecular phenotype of tg338 mice is similar between mice carrying the Swiss atypical scrapie isolates and the Nor98, an atypical scrapie isolate from Norway. Together with published data, our results suggest that atypical scrapie is caused by a uniform type of prion, and that the observed phenotypic differences in small ruminants are likely host-dependant. Strikingly, by using a refined SDS-PAGE technique, we established that the prominent proteinase K-resistant prion protein fragment in atypical scrapie consists of two separate, unglycosylated peptides with molecular masses of roughly 5 and 8 kDa. These findings show similarities to those for other prion diseases in animals and humans, and lay the groundwork for future comparative research.

Development of Socio-Economic Behaviour and Attitudes of Baltic Nationalities: Perspectives for Integration with Europe

This project is the third stage of a comparative research project, The New Baltic Barometer, which was carried out simultaneously with the "New Democracies Barometer" of the Paul Lazerfeld Society (Vienna) and The Russian Barometer. It studied the opinion and behaviour of the largest Baltic ethnic groups (Estonians, Latvians, Lithuanians). The main focus was on the attitudes of Baltic residents towards the changes in the economic and political system, attitudes towards political values, political trust, and attitudes to the Baltic countries joining the European Union. An analysis of macroeconomic indicators of the Baltic states made it possible to deduce the link between the country's economic development, and satisfaction with the political regime and attitudes towards democratic values. The study analysed the conditions for the democratisation of society, i.e. the development of culture and public opinion in the Baltic states. Attention was also paid to the development of a social network of individuals, showing the transition from informal networks to impersonal institutions. The group concluded that the participation of residents in formal organisations, NGOs in particular, considerably fosters political trust and also increases political efficacy. Participation in formal organisations also reduces the importance of esteem for an authoritarian leader.

Youth Work and Schools in ‘Full-day’ education systems: International Comparison of Links between Formal and Non-formal Education

In this article I will outline the methodological approach of a non-empirical comparative research project which I began in 2003. The project is situated in the context of the research training group “Youth Welfare in Transition” at the universities of Bielefeld and Dortmund, funded by the German Research Council (Deutsche Forschungsgemeinschaft). In that context I have organised an international conference about the modes of cooperation between school and youth work agencies with colleagues from Canada, France, Finland, Italy, Japan, the Netherlands, Russia, Switzerland, the United Kingdom, the United States, Israel, and Germany. Meeting in Bielefeld from the 9th to the 11th of October 2003, we compared the respective national arrangements of formal and non-formal education (www.uni-bielefeld.de/paedagogik/agn/ag8/Ganztagsbildung.html). This note is based on the scheme of comparison which was given to the contributors in order to help them preparing their presentations. At the moment the scheme is nearing completed with significant data prepared by the contributors/authors (see Otto/Coelen 2004), supplemented with data from research works published in German and English. The next step will be to set up an empirical project about the relationships between schools and youth work agencies in three European countries (probably France, Finland and the Netherlands).

Theorizing positioning strategies of secondary capital cities

Capital cities that are not the economic centers of their nations – so-called secondary capital cities (SSCs) – tend to be overlooked in the field of political science. Consequentially, there is a lack of research and resulting theory describing their political economy. This paper proposes a comparative research framework which analyzes how external pressures are influencing the relevant policy makers in the process of (re)positioning the SCC.

Testing for Measurement Equivalence in Surveys: Dimensions of Social Trust across Cultural Contexts

Our study evaluates the dimensionality and equivalence of social trust across cultural contexts, using new data from Switzerland and the World Values Survey 2005–2008. Whereas some scholars assert that trust should be regarded as a coherent concept, others claim that trust is better conceived of as a multidimensional concept. In contrast to the conventional dichotomy of the forms of social trust, we identify three distinct forms of trust, namely, particularized, generalized, and identity-based trust. Moreover, we dispute the view that respondents understand the wording of survey questions regarding social trust differently between different cultural contexts, which would imply that comparative research on trust is a pointless endeavor. Applying multiple-group confirmatory factor analysis to the various constructs of social trust, we conclude that one may study relationships among the three forms of trust and other theoretical constructs as well as compare latent means across cultural contexts. Our analyses therefore provide an optimistic outlook for future comparative analyses that investigate forms of social trust across cultural contexts.

CHARACTERIZING, ASSESSING AND IMPROVING HEALTHCARE REFERRAL COMMUNICATION

Similar to other health care processes, referrals are susceptible to breakdowns. These breakdowns in the referral process can lead to poor continuity of care, slow diagnostic processes, delays and repetition of tests, patient and provider dissatisfaction, and can lead to a loss of confidence in providers. These facts and the necessity for a deeper understanding of referrals in healthcare served as the motivation to conduct a comprehensive study of referrals. The research began with the real problem and need to understand referral communication as a mean to improve patient care. Despite previous efforts to explain referrals and the dynamics and interrelations of the variables that influence referrals there is not a common, contemporary, and accepted definition of what a referral is in the health care context. The research agenda was guided by the need to explore referrals as an abstract concept by: 1) developing a conceptual definition of referrals, and 2) developing a model of referrals, to finally propose a 3) comprehensive research framework. This dissertation has resulted in a standard conceptual definition of referrals and a model of referrals. In addition a mixed-method framework to evaluate referrals was proposed, and finally a data driven model was developed to predict whether a referral would be approved or denied by a specialty service. The three manuscripts included in this dissertation present the basis for studying and assessing referrals using a common framework that should allow an easier comparative research agenda to improve referrals taking into account the context where referrals occur.

A new measure for party coherence: Applying a physics-based concept to the Swiss party system

The paper revives a theoretical definition of party coherence as being composed of two basic elements, cohesion and factionalism, to propose and apply a novel empirical measure based on spin physics. The simultaneous analysis of both components using a single measurement concept is applied to data representing the political beliefs of candidates in the Swiss general elections of 2003 and 2007, proposing a connection between the coherence of the beliefs party members hold and the assessment of parties being at risk of splitting. We also compare our measure with established polarization measures and demonstrate its advantage with respect to multi-dimensional data that lack clear structure. Furthermore, we outline how our analysis supports the distinction between bottom-up and top-down mechanisms of party splitting. In this way, we are able to turn the intuition of coherence into a defined quantitative concept that, additionally, offers a methodological basis for comparative research of party coherence. Our work serves as an example of how a complex systems approach allows to get a new perspective on a long-standing issue in political science.

The impact of a child's unexpected hospitalization upon Taiwanese parents' situational anxiety

Background. The parents of a sick child likely experience situational anxiety due to their young child being unexpectedly hospitalized. The emotional upheaval may be great enough that their anxiety inhibits them in providing positive support to their hospitalized child. Because anxiety affects psychological distress as well as behavioral distress, identifying parental distress helps parents improving their coping mechanisms. ^ Purpose. The study compared situational anxiety levels between Taiwanese fathers and mothers and focused on differences between parental anxiety levels at the beginning of the child's unplanned hospitalization and at time of discharge. The study also identified factors related to the parents' distress and use of coping mechanisms. ^ Methods. A descriptive, comparative research design was used to determine the difference between the anxiety levels of 62 Taiwanese father-mother dyads during the situational crisis of their child's unexpected hospitalization. The Mandarin version (M) of Visual Analog Scale (VAS-M), State-Trait Anxiety Inventory (STAI-M), and the Index of Parent Participation/Hospitalized Child (IPP/HC-M) were used to differentiate maternal and paternal anxiety levels and identify factors related to the parents' distress. Questionnaires were completed by parents within 24-36 hours of the child's hospital admission and within 24 hours prior to discharge. A paired t-test, two sample t-test, and linear mixed regression model were used to test and support the study hypothesis. ^ Results. The findings reveal that the mothers' anxiety levels did not significantly differ from the fathers' anxiety level when their child had a sudden admission to the hospital. In particular, parental state anxiety levels did not decrease during the child's hospital stay and subsequent discharge. Moreover, anxiety levels did not differ between parents regardless of whether the child's disease was acute or chronic. The most effective factor related to parental situational anxiety was parental perception of the severity of the child's illness. ^ Conclusions. Parental anxiety was found to be significantly related to changes in their perception of the severity of their child's illness. However, the study was not able to illustrate how parental involvement in the child's hospital care was related to parental perception of the severity of their child's illness. Future studies, using a qualitative approach to gamer more information as to what variables influence parental anxiety during a situational crisis, may provide a richer database from which to modify key variables as well as the instruments used to improve the quality of the data obtained. ^

La formación del mercado de tierras durante la expansión de la frontera bonaerense. Chascomús y Junín, 1860-1890

En este trabajo nos proponemos analizar la formación del mercado de tierras durante la expansión de la frontera de la provincia de Buenos Aires entre 1860 y 1890, a partir de un enfoque local comparado, enfocando la investigación en dos partidos: Chascomús y Junín. Postulamos que la constitución del mercado de tierras en la campaña bonaerense fue un proceso gradual, que se inició apenas comenzaron a poblarse las tierras defendidas por los fuertes de la frontera interior y se establecían ciertas garantías de seguridad para la propiedad privada

La formación del mercado de tierras durante la expansión de la frontera bonaerense. Chascomús y Junín, 1860-1890

En este trabajo nos proponemos analizar la formación del mercado de tierras durante la expansión de la frontera de la provincia de Buenos Aires entre 1860 y 1890, a partir de un enfoque local comparado, enfocando la investigación en dos partidos: Chascomús y Junín. Postulamos que la constitución del mercado de tierras en la campaña bonaerense fue un proceso gradual, que se inició apenas comenzaron a poblarse las tierras defendidas por los fuertes de la frontera interior y se establecían ciertas garantías de seguridad para la propiedad privada

La formación del mercado de tierras durante la expansión de la frontera bonaerense. Chascomús y Junín, 1860-1890

En este trabajo nos proponemos analizar la formación del mercado de tierras durante la expansión de la frontera de la provincia de Buenos Aires entre 1860 y 1890, a partir de un enfoque local comparado, enfocando la investigación en dos partidos: Chascomús y Junín. Postulamos que la constitución del mercado de tierras en la campaña bonaerense fue un proceso gradual, que se inició apenas comenzaron a poblarse las tierras defendidas por los fuertes de la frontera interior y se establecían ciertas garantías de seguridad para la propiedad privada

Ethnography’s Contribution to Newspaper Analysis: Claims-Making Revisited. CES Papers - Open Forum #12, 2012

Newspaper data are a popular data source for studies across the social sciences. This paper empirically examines the widespread criticisms that this data is hampered by selection, description and researcher bias. It does so by taking one of the most authoritative European comparative research projects ‘Mobilisation on Ethnic Relations, Citizenship and Immigration’ (MERCI) as its case study given that the resulting publications have inspired many researches on both sides of the Atlantic to apply the so-called ‘claims-making’ method (e.g. Koopmans, Statham, Giugni and Passy 2005). Drawing on the author’s familiarity with the Dutch part of the data set and field specific expertise, this paper qualitatively re-analyses the claims recorded for Surinamese, Turkish and Kurdish migrants in the Netherlands and reviews the conclusions for migrant transnationalism and integration in particular. It reveals how an ethnographic approach can tackle description bias and researcher unreliability and brings selection bias into full view. While offering concrete suggestions for incorporating ethnography into newspaper analysis, it also exposes the limits of these methods for the study of cross-border activities such as migrant transnationalism.

'Faith-based' organisations and contemporary welfare

This paper explores issues arising from the welfare reform process in the United States and Australia. The involvement of faith-based organisations in both countries has evolved in different historical, social, political and cultural contexts. The paper will explore three main themes. First, it examines the relevance of the term 'faith-based' to describe the nature of the relationship between charities and churches in the mixed economy of welfare in the Australian context. Second, it provides a critical analysis of the reform processes, suggesting implications for the future of church-based organisations. Third, it maps directions for cross-comparative research of church-based social services provision in both countries.