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[null,"1.","Record Nr.",null,"UNINA9910822751203321"]
[null,null,"Autore",null,"Lippmann Stefan"]
[null,null,"Titolo",null,"Steuerliche Dritteinflüsse Als ökonomisches und Praktisches Problem / / Stefan Lippmann"]
[null,null,"Pubbl/distr/stampa",null,"Berlin : , : Logos Verlag Berlin, , [2010]"]
[{"$nulls":4},"©2010"]
[null,null,"ISBN",null,"3-8325-9805-7"]
[null,null,"Descrizione fisica",null,"1 online resource (266 pages)"]
[null,null,"Disciplina",null,"343.43052"]
[null,null,"Soggetti",null,"Income tax - Law and legislation - Germany"]
[null,null,"Lingua di pubblicazione",null,"Tedesco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","PublicationDate: 20100530"]
[null,null,null,"Sommario/riassunto","Long description: Im Regelfall hat nur der Steuerpflichtige mit seinem Tun bzw. seinen persönlichen Besteuerungsmerkmalen Einfluss auf seine Steuerlast. In einer nicht unerheblichen Anzahl von Fällen besteht allerdings die Möglichkeit, dass auch fremde Dritte, die unabhängig vom Steuerpflichtigen handeln, Einfluss auf die Steuerlast haben. Dabei handelt es sich um sog. steuerliche Dritteinflüsse, die z. T. erhebliche steuerliche Risiken verursachen.  Besondere Vorsicht ist geboten bei der Inanspruchnahme steuerlicher Begünstigungen (drohende Nachversteuerung) und beim Handel mit Gesellschaftsanteilen (drohender Verlustuntergang).  Die Arbeit möchte ein Bewusstsein für diese steuerlichen Risiken schaffen, indem das Phänomen des steuerlichen Dritteinflusses aus rechtssystematischer und ökonomischer Perspektive untersucht wird. Es wird gezeigt, dass sich steuerliche Dritteinflüsse als externe Effekte verstehen lassen, die neutralisiert werden sollten.   Die Arbeit stellt Strategien zur Vermeidung bzw. zur Begrenzung der steuerlichen Risiken vor, wobei aus der Sicht des betroffenen Steuerpflichtigen ein besonderes Augenmerk auf die Möglichkeiten der vertraglichen Absicherung gelegt wird."]
[null,"2.","Record Nr.",null,"UNINA9910972361603321"]
[null,null,"Autore",null,"Bowers David <1938->"]
[null,null,"Titolo",null,"Understanding clinical papers / / David Bowers [and three others]"]
[null,null,"Pubbl/distr/stampa",null,"Chichester, West Sussex, UK : , : John Wiley & Sons Inc., , 2013"]
[null,null,"ISBN",null,"9781118760284"]
[{"$nulls":4},"111876028X"]
[{"$nulls":4},"9781118760000"]
[{"$nulls":4},"111876000X"]
[null,null,"Edizione",null,"[Third edition.]"]
[null,null,"Descrizione fisica",null,"1 recurso en línea (380 p.)"]
[null,null,"Disciplina",null,"610.72/4"]
[null,null,"Soggetti",null,"Medical literature"]
[{"$nulls":4},"Medical statistics"]
[{"$nulls":4},"Medical writing"]
[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 and index."]
[null,null,"Nota di contenuto",null,"Some preliminaries -- The abstract and introduction -- The aims and objectives -- Descriptive studies : qualitative -- Descriptive studies : quantitative -- Analytic studies -- Intervention studies -- Mixed methods studies -- The research setting -- Populations and samples in quantitative research -- The sample in qualitative research -- Identifying and defining cases -- Controls and comparisons -- Identifying the characteristics of quantitative data -- Summarising the characteristics of quantitative data -- Identifying and summarising the characteristics of qualitative data -- Measuring the characteristics of participants : quantitative -- Measuring the characteristics of participants : qualitative -- Measuring the characteristics of measures -- Measurement scales -- Exploring and explaining topic guides -- Fractions, proportions and rates -- Risk and odds -- Ratios of risks and odds -- Confidence intervals for means, proportions, and medians -- Confidence intervals for ratios -- Hypothesis testing -- Measuring association -- Measuring agreement -- Linear regression -- Logistic regression -- Measuring survival -- Systematic review -- Analysing qualitative data -- Results in text and tables -- Results in pictures -- The discussion and conclusions -- References -- Index."]
[null,null,null,"Sommario/riassunto","Understanding Clinical Papers is a popular and well established introduction to reading clinical papers. It unravels the process of evidence-based practice, using real papers to illustrate how to "]
[{"$nulls":4},"understand and evaluate published research, and provides clear explanations of important research-related topics."]