What is the fine-grained topic of the following text: The paper has a twofold approach: on the one hand, it analyzes the main reference literature on the definition and characteristics of premiums and discounts and the recognition and quantification of the same; on the other, subsequently, it examines the behavior adopted by the Italian professional practice in recognition and appreciation of prizes and discounts. Only return the topic.
Analysis of Premiums and Discounts in Italian Professional Practice