231 résultats pour "values"
-
Value of Art
exactly as good as each other. Sometimes, but not always, the most that can be said about the comparativeranking of two works, whether of the same art form or of different art forms, is that they are of roughly the sameorder of merit. For example,Vermeer's Head of a Girl is undoubtedly a better work than Murillo's The Young Beggar , andMozart's Symphony in G Minor (KV 550) is better than Schubert's Symphony in C Minor ; but if it is conceded that neither the Vermeer nor the Mozart can...
-
Comment calculer une plus-value immobilière ?
le second terme de com paraison est constitué par la valeur vénale au jour de la mutation à titre gratuit. Cette valeur vénale est celle qui a servi de base à la liqui dation des droits de suc cession ou de donation. • Majoration du prix d'acquisition : Les frais afférents à l'acquisition à titre gratuit sont les frais d'acte et de déclaration, fiais de timbre et de publicité foncière, à l'exclusion des droits de mutatio...
-
Calculus (mathematics)
I
INTRODUCTION
Limits
This graph, which charts the function f(x)=1x, shows that the value of the function approaches zero as x becomes larger
and larger.
DerivativesThe derivative of a function at a given point is equal to the slope of the line that is tangent to the function at that givenpoint. In this example, the derivative of f(x) at x0 is defined as the slope of AB in the limit of h going to zero. As hbecomes increasingly smaller, B moves along the curve towards A, and AB increasingly approximates T, the tangent to thecurve at x0.© Microsoft Corporation. All Rights Reserved. Let the dependent variable y be a function of the independent vari...
-
Vers la taxatio·n généralisée des plus-values ?
Ainsi, les impôts indirects, dont la part est prépondérante dans les ressources fiscales, re présentent un pourcentage des dépenses de con sommation à peu près identique pour tous. Leur importance dans l'ensemble des prélève ments fiscaux doit donc être progressivement réduite, ce qui permettra par ailleurs de rap procher la structure de notre fiscalit·é de celle des autres pays de la Communauté économique européenne. On examinera,...
-
Karl Heinrich MARX et la plus-value
part, si « la valeur de ces moyens de nécessité absolue constitue par conséquent la limite minimum de la valeur dutravail, cette limite, en fait, est très extensible» et «une succession rapide de générations débiles et à existencebrève approvisionnera le marché du travail tout aussi bien qu'une série de générations fortes et à existence longue». D'autre part, cette loi ne traduit pas une fatalité naturelle, elle a un caractère historique et le régime du salariatpeut et doit être aboli.Ces prélim...
-
Que sont les plus-values immobilières des résidences principales ?
L'exonération s'applique lorsque , dans le compro mis préalable à la vente, une convention d'occupation temporaire est consentie à l'acquéreur dès lors que cette convention est intrin sèquement liée à la vente et que le contrat de vente est passé dans un délai nor mal à compter de la signa ture du compromis . • Raisons familiales : Aucune condition de durée de détention de l'immeuble n'est requise lorsque la vente est motiv...
- plus-value & économie.
- Absolute Value (mathematics).
-
- Value of Art
- La Plus-value chez Marx
-
Qui est redevable du paiement de plus-values immobilières ?
tion aux secondes du sys tème du quotient. Les plus-values imposées selon le système du quo tient ne sont pas à rete nir pour l'application des limites de déduction du revenu global et des abat tements accordés aux personnes âgées, aux Inva lides ou aux salariés de condition modeste béné ficiant d'une part de quo tient familial. • Comment bénéfi cier du fractionne ment ? Si le contribuable le souhaite, en cochant une case...
-
La plus-value réalisée lors de la vente de ma résidence principale donnera-t-elle lieu au paiement de l’impôt sur les plus-values ?
Merci d'envoyer un mail au responsable informatique du site à cette adresse: webmaster@devoir -dephilosophie.com Indiquez -lui le numéro et le titre précis de votre document (c.f. ci -dessus dans le cadre jaune). Désolé pour ce problème technique. Merci d'envoyer un mail au responsable informatique du site à cette adresse: webmaster@devoir -dephilosophie.com Indiquez -lui le numéro et le titre précis de votre document (c.f. ci -dessus dans le cadre jaune). Désolé pour ce problème techniqu...
-
Dans quels cas les plus-values immobilières sont-elles exonérées?
ment (sans condition de durée), soit pendant au moins 5 ans (de manière continue ou discontinue). La loi prévoit qu'aucune condition de durée n'est requise lorsque la cession est motivée par des im pératifs d'ordre familial ou un changement de rési dence. • Première cession d'un logement : La plus value réalisée lors de la première cession d'un lo gement est exonérée lorsque le cédant ou son conjoint n'est pas proprié- ....
-
Dans quels cas les plus-values immobilières sont-elles exonérées?
définitivement exonérée à condition que, à l'issue de la cinquième année qui suit l'augmentation de ca pital, les capitau x propres de la société n'aient pas fait l'objet d'une réduction . • Résidence princi pale : La plus- value de cession de la résidence principale est exonérée. Sont considérés comme résidence principale les immeubles ou parties d'immeubles constituant la résidence habituelle du propriétaire soit depuis l'acquisition...
-
Metalwork
I
INTRODUCTION
Metalwork, in the fine arts, objects of artistic, decorative, and utilitarian value made of one or more kinds of metal--from precious to base--fashioned by either casting,
hammering, or joining or a combination of these techniques.
Early Bronze DiskThis disk with the head of Acheloos, an Etruscan river god, was made of bronze, an alloy of copper and tin, sometime inthe early 5th century bc. It comes from the necropolis of Monte Quaglieri in Tarquinia. Alloys are made by smelting twodifferent metals together.Scala/Art Resource, NY Knowledge of smelting ultimately led to knowledge of mixing different ores together in the smelting process to produce simple alloys. This followed an intermediateperiod, about 3000 BC, when comp...
- Encyclopedia of Philosophy: A REVALUATION OF VALUES - Nietzsche
-
- KARL MARX - LA PLUS-VALUE
-
Axiology
example a sense datum; a dimension of positive or negative belief in the existence of the object of the belief; and finally a third dimension called a 'phenomenon of interest' . Just as judgments may be positive or negative, so also phenomena of interest are divided into positive interest phenomena, or 'love' , and negative interest phenomena, or 'hate' . Just as some judgments are 'correct' or 'incorrect' according to whether they are marked by a special quality of clear and distinct e...
-
Article 39 quaterdecies du Code général des impôts : commentaire
Depenses d'entre- tien et de reparation : Les depenses d'entretien et de reparation des locaux professionnels, du materiel et du mobilier sont en prin- cipe deductibles pour la determination du benefice imposable. La jurisprudence refuse la deductibilite immediate aux depenses qui ont pour resultat soit l'entrée d'un nouvel element dans I'actif immobilise, soit une aug- mentation de la valeur pour laquelle une immobi- lisation est inscrite au bilan, soit la prolongation de la duree d'utilisation...
-
Trigonometry
I
INTRODUCTION
Trigonometry, branch of mathematics that deals with the relationships between the sides and angles of triangles and with the properties and applications of the
trigonometric functions of angles.
If point P, in the definition of the general trigonometric function, is on the y-axis, x is 0; therefore, because division by zero is inadmissible in mathematics, the tangent and secant of such angles as 90°, 270°, and -270° do not exist. If P is on the x-axis, y is 0; in this case, the cotangent and cosecant of such angles as 0°, 180°, and - 180° do not exist. All angles have sines and cosines, because r is never equal to 0. Since r is greater than or equal to x or y, the values of si...
-
Artistic interpretation
that a musical passage leads back to the tonic key is to describe it non-interpretively, but to explain it simply as abridge passage is to interpret it, however obviously. 2 Meaning Most theorists of literary criticism agree that the interpretation of literature aims to disclose meanings in texts.They disagree about the ground of such meaning, whether it is simply the semantic conventions of the language,the intentions of authors, or the interpretive activities of readers or critics. But i...
-
Money.
A Early Monetary Regulations In the American colonies, coins of almost every European country circulated, with the Spanish dollar predominating. Because of the scarcity of coins, the colonists alsoused various primitive mediums of exchange, such as bullets, tobacco, and animal skins. Many of the colonies issued paper money that circulated at varying rates ofdiscount. The first unified currency consisted of the notes issued by the Continental Congress to finance the American Revolution. These no...
-
Programming Language.
Logic languages use logic as their mathematical base. A logic program consists of sets of facts and if-then rules, which specify how one set of facts may be deducedfrom others, for example: If the statement X is true, then the statement Y is false. In the execution of such a program, an input statement can be logically deduced from other statements in the program. Many artificial intelligence programs are writtenin such languages. IV LANGUAGE STRUCTURE AND COMPONENTS Programming languages use...
-
Computer Memory.
been created, information can be retrieved but not changed. Newer technologies allow ROMs to be semi-permanent—that is, the information can be changed, but ittakes several seconds to make the change. For example, a FLASH memory acts like a ROM because values remain stored in memory, but the values can be changed. C External Memory External memory can generally be classified as either magnetic or optical, or a combination called magneto-optical. A magnetic storage device, such as a computer'shar...
-
-
Community and communitarianism
makes fundamental ethical criticism's of one's own community impossible. The success of communitarianism as a political theory depends upon whether it can be demonstrated that liberal political institutions cannot provide adequate conditions for the flourishing of community or secure appropriate support for persons' identities so far as their identities are determined by their membership in communities. 1 Community If I am a member of a community, I conceive of the goals and values I shar...
-
Taxation.
Thus, corporate income faces a higher tax burden than income earned by individuals or by other types of businesses. Tax legislation passed in 2003 in the United Statesattempted to address this issue by lowering the tax rate on dividends. Some economists have proposed abolishing the corporate income tax and instead taxing the owners of corporations (shareholders) through the personal income tax.Other students of the tax system see the corporate income tax as the price corporations pay in return f...
-
Coins and Coin Collecting.
U.S. coins dates from 1909, when the first Lincoln Cents appeared during the centennial of Abraham Lincoln’s birth. George Washington’s profile was used on thequarter-dollar of 1932, a coin originally intended as a one-year commemorative to honor the 200th anniversary of his birth. The design quickly became so popular thatit was retained for regular-issue quarters and is still being used today. Thomas Jefferson, Franklin D. Roosevelt, John F. Kennedy, and Dwight D. Eisenhower are theother Americ...
-
Les grands concepts de la pensée de Marx
Vocabulaire 57 Capital - Il faut avant tout se garder de confondre capital et argent. L'argent est un équivalent général permettant les échanges; il correspond à la formule M-A-M (marchandise-argent-marchandise), dans laquelle on vend une marchandise pour en acheter une autre. Le capital correspond, lui, à la formule A-M-A'. Le capitaliste va sur le marché sans marchandise mais avec de l'argent, au moyen duquel il achète une mar chandise pour la revendre....
-
Economics.
Malthus, nature's check was “positive”: “The power of population is so superior to the power of the earth to produce subsistence for man, that premature death must insome shape or other visit the human race.” The shapes it took included war, epidemics, pestilence and plague, human vices, and famine, all combining to level theworld's population with the world's food supply. The only escape from population pressure and the horrors of the positive check was in voluntary limitation of population, no...
-
Marx: La question de la plus-value
148 Plus-value 1 . L'économie politique classique, avec Adam Smith (1723-1790) et David Ricardo (1772-1823) désignait sous le nom de " plus-value " l'accroissement du caplfal obtenu sous forme soit de profit, soit de rente foncière, soit d'intérêts. L'analyse de Marx fait de la plus-value une catégorie beaucoUp plus générale et, surtout, elle s'efforce d'en exposer le mécanisme. 2 Selon l'auteur du "Capital ... profit, rente foncière ou...
-
Statistics
I
INTRODUCTION
Statistics, branch of mathematics that deals with the collection, organization, and analysis of numerical data and with such problems as experiment design and decision
making.
frequency, column (d), is the ratio of the frequency of an interval to the total count; the relative frequency is multiplied by 100 to obtain the percent relative frequency.The cumulative frequency, column (e), represents the number of students receiving grades equal to or less than the range in each succeeding interval; thus, thenumber of students with grades of 30 or less is obtained by adding the frequencies in column (c) for the first three intervals, which total 53. The cumulative relativef...
-
Collectibles and Collecting.
common blond and thus commands a higher price. If there are different variations to a collectible, the least common one is usually worth more. Often there areinteresting stories behind rarities, such as the highly sought-after 1909 Honus Wagner baseball card. At that time tobacco companies manufactured and distributedbaseball cards, and when the antitobacco Wagner complained, his card was pulled from production. Very few copies in good condition have ever been found. C Age Age is often an indic...
-
-
Public Education in the United States.
opportunities for them to break out from whatever social or economic circumstances constrained their development. IV HIGHER EDUCATION During the 20th century participation in higher or postsecondary education in the United States increased as dramatically as it did in American high schools. At thebeginning of the century about 2 percent of Americans from the ages of 18 to 24 were enrolled in a college. There were fewer than 1,000 colleges then, with enrollmenttotaling about 157,000 students. N...
-
Religion.
By the end of the 19th century, scholars were making religion an object of systematic inquiry. Müller’s comparative approach was adopted in many European andJapanese universities, and as a result the common features of world religions (such as gods, prayer, priesthood, and creation myths) were the subjects of sustainedscholarly investigation. In addition, field anthropologists had begun to compile firsthand accounts of the religions of peoples who previously had been dismissed assavages. The stu...
-
Great Depression in the United States - U.
prices would continue to rise and they could soon sell their stocks at a profit. The widespread belief that anyone could get rich led many less affluent Americans into the market as well. Investors bought millions of shares of stock “on margin,” arisky practice similar to buying products on credit. They paid only a small part of the price and borrowed the rest, gambling that they could sell the stock at a highenough price to repay the loan and make a profit. For a time this was true: In 1928 the...
-
KARL MARX : L'Idéologie allemande - Manifeste du parti communiste - Le Capital Critique de l'économie politique
Le Capital, livre 1 (1867} . Les deux autres livres, posthumes, sont publiés en 1885 et 1894} La Guerre civile en France (1871} r!l CONCEPTS ET TERMES ESSENTIELS 1) Concepts philosophiques Aliénation : situation où rêtre humain est dépouillé de son essence et confronté à son produit qui devient autre que lui et le domine. Besoin: exigence naturelle et sociale, correspondant à un manque et condi tionnant la vie en société. Diale...
-
Quel est le régime d'un apport en société d'une entreprise individuelle ?
déclarations de résultat ou les documents joints à cette déclaration. Les biens affectés à l'exploitation sont ceux nécessaires à l' exercice de la professior:t • Apport global de l'entreprise indivi duelle : L'entrepreneur doit apporter en société l'ensemble des éléments de son fonds de commerce ou une branche complète d'activité . Lorsque l'exploi tation individuelle comprend plus ieurs branches, l'apport doit comprendre au...
-
Sewage Disposal.
greater load on the piping system and the treatment plant. The amount of storm-water drainage to be carried away depends on the amount of rainfall as well as on the runoff or yield of the watershed ( see Drainage). A typical metropolitan area discharges a volume of wastewater equal to about 60 to 80 percent of its total daily water requirements, the rest being used for washingcars and watering lawns, and for manufacturing processes such as food canning and bottling. B Composition The composi...
-
Radar.
gathers the weak returning radar signals and converts them into an electric current. Because a radar antenna may both transmit and receive signals, the duplexerdetermines whether the antenna is connected to the receiver or the transmitter. The receiver determines whether the signal should be reported and often does furtheranalysis before sending the results to the display. The display conveys the results to the human operator through a visual display or an audible signal. B1 The Antenna The rec...
-
Comment transmettre à titre gratuit une entreprise individuelle ?
mentation aux évaluations des éléments d'actif figu rant au demier bilan dressé par l'ancien exploitant. Le calcul des amortisse ments doit être poursuivi sur les mêmes bases et aux mêmes taux que dans la comptabilité précédente. La modification de l'inti tulé d'un poste comptable n'entraîne pas la perte du régime de faveur si elle ne fait pas obstacle à l'iden tification des éléments d'actif qui y figurent. • Mécanisme...
-
-
TVA COLLECTEE
L’approche patrimoniale consiste à comparer l’actif net de 2 bilans successifs sur un intervalle de 12 mois. La différence entre ces 2 actifs est qualifiée de résultat et taxée à centimes. Il faut, toutefois, tenir compte à isoler les plus values et moins values et à procéder à certains retraitements extracomptable. 2 – Produits imposables d’exploitation A – Ventes de PF et de marchandises Les ventes sont fiscalement imposables dès lors qu’elles sont réalisé...
-
En quel sens peut-on parler d'une rémunération juste ou injuste ?
libre. Car je suis toujours libre de mourir. Dès lors, la rémunération ou le prix seront considéré comme justequelles que soient les conditions du contrat. Or, ceci ne paraît pas intuitivement correspondre à l'idée de justice. II- La rémunération ou le prix juste doivent prendre en compte la nature du bien échangé. – Dès lors, si le contrat ne suffit pas à donner un sens satisfaisant à l'idée d'un prix, ou d'une rémunération,juste ou injuste sans doute faut-il ajouter la considér...
-
Arithmetic
I
INTRODUCTION
Arithmetic, branch of mathematics that arises from counting, the most basic mathematical operation.
Subtract the units: 6 - 3 = 3. Then subtract the tens column: 6 – 2 = 4. The results of these two single-digit subtractions, written side by side, provide the answer: Subtraction is a bit more complicated if we need to subtract a larger digit from a smaller one. For example, when subtracting 47 from 92, the units value (7) of 47 isgreater than the units value (2) of 92. We can handle this situation using a procedure called borrowing, which is like carrying in reverse. Ten units can be borrowe...
-
Comment sont imposées les plus-values fiancières ?
• Calcul de la plus value : Le montant im posable est égal à la dif férence entre le prix de cession des titres et leur prix d'acquisition. Le prix de cession s'entend du prix effectif de cession diminué des frais de vente ( com missions de négociation et courtages) et des taxes (impôt sur les opérations de Bourse, notamment). Le prix d'acquisition est égal au prix effectif d'achat ou, en cas de donation ou de su...
-
Algebra
I
INTRODUCTION
Algebra, branch of mathematics in which symbols (usually letters) represent unknown numbers in mathematical equations.
B Order of Operations and Grouping Algebra relies on an established sequence for performing arithmetic operations. This ensures that everyone who executes a string of operations arrives at the sameanswer. Multiplication is performed first, then division, followed by addition, then subtraction. For example: 1 + 2 · 3 equals 7 because 2 and 3 are multiplied first and then added to 1. Exponents and roots have even higher priority than multiplication: 3 · 2 2 = 3 · 4 = 12 Grouping symbols override...
-
Gravitation
I
INTRODUCTION
Gravitation, the force of attraction between all objects that tends to pull them toward one another.
precise observations possible, and Galileo was one of the first to use a telescope to study astronomy. In 1609 Galileo observed that moons orbited the planet Jupiter, afact that could not reasonably fit into an earth-centered model of the heavens. The new heliocentric theory changed scientists' views about the earth's place in the universe and opened the way for new ideas about the forces behind planetarymotion. However, it was not until the late 17th century that Isaac Newton developed a theory...
-
Gravitation - astronomy.
precise observations possible, and Galileo was one of the first to use a telescope to study astronomy. In 1609 Galileo observed that moons orbited the planet Jupiter, afact that could not reasonably fit into an earth-centered model of the heavens. The new heliocentric theory changed scientists' views about the earth's place in the universe and opened the way for new ideas about the forces behind planetarymotion. However, it was not until the late 17th century that Isaac Newton developed a theory...
-
Article 150 A du Code général des impôts: commentaire
Si l'immeuble nest pas ins- crit a I'actif de l'exploita- tion individuelle mais qu'il est neanmoins affecte aux besoins de l'entreprise, les charges sont deductibles du benefice de celle-ci lorsqu'elles correspondent a des charges locatives normales (entretien, repa- rations). Les charges fon- cieres et l'amortissement sont deduits par la per- sonne physique qui per- wit le loyer. Ce loyer nest pas deductible du resultat de I' exploitation. Le proprietaire supporte la taxe fonciere et les taxes...
-
-
Western Philosophy.
the popular belief in personal deities, but he failed to explain the way in which the familiar objects of experience could develop out of elements that are totally differentfrom them. Anaxagoras therefore suggested that all things are composed of very small particles, or “seeds,” which exist in infinite variety. To explain the way in whichthese particles combine to form the objects that constitute the familiar world, Anaxagoras developed a theory of cosmic evolution. He maintained that the activ...
-
Western Music
I
INTRODUCTION
Bizet's Carmen
Georges Bizet's Carmen, first performed in Paris in 1875, was a milestone in the history of French opera.
church ceremonies during the period from the 5th to the 7th century. Roman chant became known as Gregorian chant after Pope Gregory I, the Great, who may havecomposed some of the melodies and who actively encouraged an orderly, ritualized use of music by the church. Because Gregory and later popes preferred Gregorianchant to the varieties that had developed elsewhere in Europe, Gregorian chant eventually superseded most of the others. Gregorian and other chant styles arepreserved in many manuscr...