Search results

This article is the second of two concentrating on the conservation of audio‐visual materials. This paper focuses on the conservation of one particular form of A‐V material, magnetic materials, which can be used for sound recording and for optical recording in film and television. An historical account of the development of the use of magnetic media in radio, television and film applications accompanies practical insights in to the conservation requirements of the medium. The companion piece to this article focuses on the conservation of photosensitive film materials, and can be read prior to this first paper.

This article is one of two concentrating on the conservation of audio‐visual materials. This first one focuses on the conservation of one particular form of A‐V material, motion‐picture and film media. An outline of the main landmarks in the historical development of film conservation is given, followed by an examination of both the composition and the most common pathologies of film. Finally the environmental and other conditions for effective preservation are described. The companion piece to this article focuses on the conservation of magnetic materials, and should be read subsequent to this first paper (see Library Review, Vol. 53 No. 7).

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

It allows understanding the difference between tax jurisdictions in the tax principles domain.