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Tax Exemption, Base Calculation, and Tax Liability

Classified in Economy

Written at on English with a size of 2.1 KB.

Tax Exemption and No Liability

We have established that a taxable event gives rise to a tax. However, in cases of no liability, the taxable event is not completed, and therefore, no tax liability arises. This means that if no taxable event occurs, there is no liability.

An exemption occurs when a taxable event takes place, but the legislature has provided a factual assumption that prevents the tax liability from arising. Article 22 of the LGT defines exemption as follows:

"Exemptions are those assumptions that, despite being taxable, the law exempts from compliance with the principal tax liability."

Methods of Determining the Tax Base

The taxable amount is the monetary value resulting from the measurement and valuation of the taxable event.

There... Continue reading "Tax Exemption, Base Calculation, and Tax Liability" »

Participant Observation: Field Access and Research Dynamics

Classified in Psychology and Sociology

Written at on English with a size of 3.9 KB.

Understanding Participant Observation Nuances

However, there are nuances. Systematic observation (excluding verbal interaction) is easy to perform in open spaces. It is also relatively smooth when the researcher is introduced as a participant but primarily functions as an observer (e.g., journalists).

The researcher undergoes a progressive process, starting from initial integration into the observed group. Initially, they are inevitably guided by their pre-existing theoretical assumptions (etic approach). This continues until they grasp the group's own interpretation of reality, which the group uses to classify, arrange, and organize their experiences (emic approach).

It is crucial to gain an insider's perspective on the field and systematize... Continue reading "Participant Observation: Field Access and Research Dynamics" »

Nietzsche's Analysis: Apollonian & Dionysian

Classified in Philosophy and ethics

Written at on English with a size of 2.68 KB.

Analysis

1. The Apollonian and Dionysian

Nietzsche aims to create a philosophy capable of understanding the reality of human life. Our author sees life as a process in constant realization. This aims to understand the human species and therefore needs to analyze the human reality in all its manifestations. He is critical of earlier philosophers because they forget that man is a being in permanent construction. Nietzsche maintains the idea that life is cruel and a blind irrationality. The Greek god Dionysus represents life. Art gives us the strength to accept life as it is. Tragic art represents the full affirmation of life. The secret of the Greek world is in the Dionysian spirit.

To explain the reality of life, Nietzsche draws on the Greek gods... Continue reading "Nietzsche's Analysis: Apollonian & Dionysian" »

Tourist Circuits: Design and Planning

Classified in Geography

Written at on English with a size of 3.95 KB.

Travel Schedule

The circuit is the basis for the production of guided tours, routes, and tour packages. A tourist circuit is composed of four elements:

  • A specific space
  • A natural or cultural heritage
  • One subject, when the circuit is a specialized type
  • Innovation capacity

Space or Territory

The tourist circuit can be considered local or regional depending on the territory covered. It is limited when covering a local city or town and regional when comprising more than one location. (City tour, guided tour of a neighborhood: local circuit; package in northern Argentina: regional circuit).

Factors to take into account to define the size of the circuit are several:

  • The type of product it is designed for: The circuit is not a product itself but is the basis
... Continue reading "Tourist Circuits: Design and Planning" »

Secure Internet Connections: SSL, PGP, PPTP, and IPsec

Classified in Computers

Written at on English with a size of 2.93 KB.

Secure Sockets Layer (SSL)

Secure Sockets Layer (SSL) is most often used to encrypt information on the Internet. It is a protocol that encrypts database (DB) connections by selecting an encryption method and generating the necessary keys for the entire session.

How SSL Works

  1. The browser requests a page from a secure server. The request is identified by the HTTPS protocol.
  2. They agree on algorithms that ensure confidentiality, integrity, and authenticity.
  3. The server sends the browser its standard X509 certificate containing its public key. If the application requires it, it in turn requests the client's certificate.
  4. The browser sends the server a master key from which it generates the session key to encrypt data to be exchanged.
  5. Finally, it checks the
... Continue reading "Secure Internet Connections: SSL, PGP, PPTP, and IPsec" »

Analysis of an Argumentative-Expository Text

Classified in Language

Written at on English with a size of 3.38 KB.

This is an argumentative-expository text where the author presents a claim and argues their opinion.

Regarding adequacy, the author aims to inform readers of their findings on (...), specifically on (...); thus, the informative function is predominant. However, as common in such texts, the argument serves a secondary purpose: guiding the reader's opinion, adding a persuasive function.

The intended audience is clearly journalistic, as the text is for publication (... in a newspaper, in this case, the newspaper "..."). It's a (...) (article/editorial/letter to the editor = opinion; news/feature/interview = news genre; chronicle/critical = hybrid genre), typical of argumentative expository journalistic texts that address current issues. This was... Continue reading "Analysis of an Argumentative-Expository Text" »

Computer Architecture: Memory, I/O, Buses, and Motherboard

Classified in Technology

Written at on English with a size of 2.89 KB.

Memory Components

For a device to function, it requires:

  • Storage Medium/Support: The physical element containing the memory, capable of supporting two different energy states. The medium can be:
    • Discrete: A single item stores each bit.
    • Continuous: Bits are stored sequentially, differentiated by a clock signal.
  • Memory can be classified based on data retention:
    • Durable/Non-Volatile: Information is stored permanently unless intentionally erased.
    • Volatile: Information is lost when power is removed.
    • Refresh-based: Information fades over time and requires periodic rewriting.
    • Destructive Read: Reading erases the data, requiring a re-write after each read operation.
    • Read-Only: Information can only be recorded once.
  • Drivers: Manage reading and writing operations.
... Continue reading "Computer Architecture: Memory, I/O, Buses, and Motherboard" »

Participant Observation: Analysis and Best Practices

Classified in Psychology and Sociology

Written at on English with a size of 4.23 KB.

Analysis in Participant Observation

The final report will depend on a thorough job of collecting and analyzing information, in which only meaningful data are included. But to reach that point, one must pass through successive descriptive and interpretative phases, which are reflected in different types of field notes, culminating in the final report. This process can be summarized as follows:

Types of Field Notes

  • Immediate Notes: These include all kinds of notes on what the observer sees, hears, or feels. They are concise, spontaneous, and sometimes include multiple keywords taken behind the observed subject. It is important to stress the verbatim record of the terms used by people observed (technical language, specific jargon, etc.), distinct
... Continue reading "Participant Observation: Analysis and Best Practices" »

Landscape Architecture: Types, History, and Key Projects

Classified in Geography

Written at on English with a size of 4.82 KB.

Landscape Architecture: From Ancient Roots to Modern Design

Landscape architecture finds its roots in ancient Persia and Mesopotamia, but the term itself is rather modern. The landscape, viewed as an ecosystem, emphasizes the diversity of its flora and fauna. When linked to ethnology, landscape architecture is interested in its relationship with the lifestyles of different cultures that have inhabited a place. Society evolves along with the landscape, and the landscape is inherently associated with nature.

Types of Landscapes

  • Urban Landscape: Characterized by human-made structures and infrastructure within a city or town.
  • Natural or Rural Landscape: Dominated by natural features such as mountains, forests, and bodies of water.

Martha Schwartz: A

... Continue reading "Landscape Architecture: Types, History, and Key Projects" »

Qualitative Research: Interviews and Observation in Social Work

Classified in Psychology and Sociology

Written at on English with a size of 3.7 KB.

Precautions in Qualitative Observation

It is impossible to observe all phenomena that occur in selected scenarios. Events that occur less frequently can only be captured by a lucky or very careful choice of situations. One way to counter this problem is to extend the fieldwork.

Reliability problems arise from differences among various observers and the evolution of the researchers themselves. Criteria should be set for specific observation, and reviewing the journals of the field to carry out self-observation is recommended.

Denzin talks about some possible threats to internal validity:

  • Historical factors that occurred before the observation, the disregard of which can cause errors of interpretation. It is proposed to use documents and interviews
... Continue reading "Qualitative Research: Interviews and Observation in Social Work" »