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[null,"1.","Record Nr.",null,"UNINA9910464231403321"]
[null,null,"Titolo",null,"Proceedings of the fifth Meeting on CPT and Lorentz Symmetry, Bloomington, USA, 28 June-2 July 2010 [[electronic resource] /] / editor, V. Alan Kostelecký"]
[null,null,"Pubbl/distr/stampa",null,"Hackensack, N.J., : World Scientific, 2011"]
[null,null,"ISBN",null,"1-283-14520-0"]
[{"$nulls":4},"9786613145208"]
[{"$nulls":4},"981-4327-68-9"]
[null,null,"Descrizione fisica",null,"1 online resource (250 p.)"]
[null,null,"Disciplina",null,"539.725"]
[null,null,"Soggetti",null,"CP violation (Nuclear physics)"]
[{"$nulls":4},"Lorentz groups"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Preface; CONTENTS; Emergent Photons and Gravitons: The Problem of Vacuum Structure J.D. Bjorken; Matter-Wave Tests of the Gravitational Redshift in Space H. Muller, M.A. Hohensee, and N. Yu; Laser Spectroscopy of Antiprotonic Helium at CERN's Antiproton Decelerator Facility M. Hori; Topics in Lorentz and CPT Violation V.A. Kostelecky; Lorentz and CPT Violation in Neutrino Oscillations J.S. Diaz; Spontaneous Lorentz Symmetry Breaking in Nonlinear Electrodynamics L.F. Urrutia; Testing Lorentz and CPT Invariance Using the MINOS Far Detector S.L. Mufson and B.J. Rebel"]
[{"$nulls":4},"Search for Light-Speed Anisotropies Using Compton Scattering of High-Energy Electrons D. Rebreyend Torsion Balance Tests of Couplings to Spin B.R. Heckel et al.; Tests of Fundamental Symmetries Using Noble Gas Masers D.F. Phillips, A. Glenday, and R.L. Walsworth; ALPHA Antihydrogen Experiment M.C. Fujiwara et al.; Extending the Reach of Lorentz Tests with Atomic Clocks B. Altschul; Lorentz Symmetry and Matter-Gravity Couplings J.D. Tasson; Effective QFT and What it Tells Us about Dynamical Torsion I.L. Shapiro; Test for Lorentz and CPT Violation with the MiniBooNE Low-Energy Excess T. Katori"]
[{"$nulls":4},"A New Limit on Lorentz- and CPT-Violating Neutron Spin Interactions J.M. Brown et al.Higher-Order Lorentz Violations in Electrodynamics M. Mewes; Status and Prospects for Lorentz and CPT Violation Tests at "]
[{"$nulls":4},"KLOE and KLOE-2 A. De Santis; Testing Lorentz Invariance by Comparing Light Propagation in Vacuum and Matter M. Nagel et al.; Topological-Defect Solutions in Lorentz-Violating Field Theories M.D. Seifert; AEGIS at CERN: Measuring Antihydrogen Fall M.G. Giammarchi; Gauge Noninvariance as Tests of Emergent Gauge Symmetry J.F. Donoghue, M.M. Anber, and U. Aydemir"]
[{"$nulls":4},"Testing Time Dilation on Fast Ion Beams G. Saatho et al. Searches for Violation of CPT and Lorentz Invariance Using Top Quarks G. Gutierrez; Spontaneous Lorentz Violation, Nambu-Goldstone Modes, and Massive Modes R. Bluhm; Cavity Constraints on Isotropic Shift and Anisotropies of the Speed of Light P.L. Stanwix et al.; Constraining Lorentz Invariance Violation with Fermi V. Vasileiou; Kinematical Lorentz-Symmetry Tests at Particle Colliders R. Lehnert; New Experiments with Antiprotons D.M. Kaplan; Gravity Couplings in the Standard-Model Extension Q.G. Bailey"]
[{"$nulls":4},"D Evidence for CP Violation and Implication for CPT Violation in B-Meson Mixing R. Van Kooten Testing Relativity with GP-B and STEP P.W. Worden; Evidence for Solar Influences on Nuclear Decay Rates E. Fischbach et al.; Search for Lorentz-Invariance-Violating Effects in the Decay of Free Neutrons A. Kozela et al.; Lorentz Violation in Top-Quark Production and Decay M.S. Berger; Lorentz Violation by Quark Condensation C. Xiong; Tests of Lorentz Invariance Using a Spectrometer Dedicated to the Neutron Electric Dipole Moment (nEDM) Search I. Altarev et al."]
[{"$nulls":4},"Laboratory Searches for Preferred Frame Effects Ongoing Work and Results at Birmingham H. Panjwani, L. Carbone, and C.C. Speake"]
[null,null,null,"Sommario/riassunto","This book contains the Proceedings of the Fifth Meeting on CPT and Lorentz Symmetry, held at Indiana University in Bloomington from June 28 to July 2, 2010. The Meeting focused on tests of these fundamental symmetries and on related theoretical issues, including scenarios for possible violations. Topics covered at the meeting include searches for CPT and Lorentz violations involving: birefringence and dispersion from cosmological sources, clock-comparison measurements, CMB polarization, electromagnetic resonant cavities, equivalence principle, gauge and Higgs particles, high-energy astrophysic"]
[null,"2.","Record Nr.",null,"UNINA9911007451803321"]
[null,null,"Titolo",null,"Computation of taxable business profits : book-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 / / editor: Andrés Báez Moreno"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam : , : IBFD Publications USA, Incorporated, , 2024"]
[{"$nulls":4},"©2024"]
[null,null,"ISBN",null,"9789087228965"]
[{"$nulls":4},"9789087228972"]
[{"$nulls":4},"9789087228828"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (813 pages)"]
[null,null,"Collana",null,"EATLP International Tax Series, , 2589-9112 ; ; volume 22"]
[null,null,"Soggetti",null,"Corporate profits - Taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Corporations - Taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Taxation - Law and legislation - European Union countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Cover -- Title Page -- Copyright Page -- Preface -- About the Editor -- About the Authors -- Table of Contents -- Part I: General Report --   Chapter 1: Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues --     1.1. Book-tax conformity: A universal problem with (quasi)universal solutions and a very asymmetric level of academic discussion --     1.2. Financial statements and the computation of taxable business profits: Legal and factual links --       1.2.1. Normative connections between accounting and tax rules in the calculation of taxable business profits: Material, formal and reverse dependence --         1.2.1.1. Material dependence between accounting rules and tax rules in the computation of taxable business profits: Legal formulation, policy reasons and scope --           1.2.1.1.1. Material dependence: Legal formulation --           1.2.1.1.2. Material dependence: Policy reasons --           1.2.1.1.3. Material dependence: Referred accounting rules --         1.2.1.2. Formal dependence between accounting profits or loss figures and taxable business profits: Legal formulation and policy reasons --         1.2.1.3. Legal reverse dependence: Legal formulation, policy reasons and scope --       1.2.2. "]
[{"$nulls":4},"Factual connections between accounting and tax rules in the calculation of taxable business profits --     1.3. Particular commercial and tax accounting issues --       1.3.1. Elements of financial statements that relate to a reporting entity’s financial position and financial performance --         1.3.1.1. Assets: Recognition and attribution --           1.3.1.1.1. Recognition of assets --           1.3.1.1.2. Attribution of assets --         1.3.1.2. Liabilities and provisions: Recognition and measurement --       1.3.2. Elements of financial statements that relate to a reporting entity’s financial performance --         1.3.2.1. Income (revenue) --         1.3.2.2. Expenses --       1.3.3. Valuation/measurement --         1.3.3.1. Valuation at recognition (historical cost)"]
[null,null,null,"Sommario/riassunto","This book attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the general report and the 25 national reports that form its foundation. Additionally, the book analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications."]