Archivio istituzionale della ricerca - Università degli Studi di Venezia Ca' Foscari
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Identificazione e contabilizzazione della relazione di clientela: l’applicazione del Multi-period Excess Earnings Method per la stima del fair value
No full textThis paper explores the valuation of intangible assets, with a particular focus on estimating the fair value of customer relationships—one of the most significant and commonly recognized intangible assets in business combinations under IFRS 3. In this context, the study reviews the relevant literature, examines the stance of accounting standards, and analyzes a corporate case involving a business combination between small and medium-sized enterprises (SMEs) applying IFRS. This analysis highlights the application of the Multi-Period Excess Earnings Method (MPEEM) and other relevant models for measuring the fair value of intangible assets, particularly customer relationships
Service coverage level considering user mobility: spatial modelling of Italian day-cares
No full textEarly childhood services are characterized by substantial variability in Italy, and
notable differences can be observed between and within regions. Traditionally, the
level of service coverage is measured by the ratio of available places to potential
resident users. However, this metric can be biased, as it does not account for citizen
mobility or cross-territorial agreements, such as shared management partnerships
among municipalities. For instance, in zones without day-cares, parents may be
required to enroll their children in facilities outside their residential area, and some
municipalities may fund services provided in neighboring areas. As a consequence,
the conventional raw coverage rate is often underestimated. This paper proposes a
methodology that adjusts for user flows between different territories, refining the
assessment of the number of individuals who can access the service. Adjusted data
are incorporated into a spatial Poisson regression model to estimate service coverage
levels across representative Italian regions, providing a more accurate fit of
service supply and demand
Bio-based epoxy thermosets from 2,5-furan dicarboxylic acid derivates with tunable chain length
No full textDue to safety concerns over bisphenol-A-based epoxy thermosets, many European countries have implemented stricter regulations, increasing the demand for bio-based alternatives. In this view, furan-based monomers, such as 2,5-furandicarboxylic acid (FDCA) derived from carbohydrates, have been widely explored as sustainable building blocks for high-performance epoxy resins. However, most studies focused on short-chain FDCA-derived epoxides, like C3-based glycidyl ester derivatives, with little research on FDCA-derived epoxides of varying chain lengths. Building on these premises, this work focuses on synthesizing a new family of bisepoxide FDCA monomers with chain lengths of four, six, and ten carbons. These bio-based monomers were synthesized via oxidation of α,ω-diene ester furan monomers and thus thermally cured using two bisamine hardeners, namely 4,4′-methylenebis(cyclohexan-1-amine) and 4,4′-methylenedianiline leading to FDCA-based epoxy thermosets. Structural analysis confirmed the successful curing and crosslinking of these monomers. Data collected highlighted the influence of the monomer length on the properties of the thermoset materials, with longer bisepoxide monomers exhibiting enhanced thermal stability and flexibility. Furthermore, it was found that the length of the bisepoxide monomer also affected the crosslinking density of the final materials. Interestingly, the bisepoxide FDCA monomer with six-carbons chain cured with 4,4′-methylenedianiline showed the highest crosslinking density, comparable to conventional DGEBA-based thermosets. Finally, a simple methanolysis can efficiently depolymerize the thermoset into its starting monomer, FDCA dimethyl ester, and a polyol offering potential for recycling or the development of new polymers
Measuring the success of business intelligence and analytics systems: A literature review
No full textTechnology-based solutions such as business intelligence and analytics (BI&A) systems have become indispensable for organizations due to their ability to support decision-making. Recent developments in big data availability and more powerful analytical tools have increased the potential value of BI&A systems. However, academic and practitioner-oriented research suggests that the potential success of BI&A systems has not yet been fully realized by most organizations. Existing studies have attempted to evaluate the effectiveness and success of BI&A systems by proposing various success measures. However, these studies have generated inconsistent results, limiting the ability to compare and generalize the findings. Therefore, this study takes a step forward by proposing an updated, comprehensive, and consolidated set of success measures for this unique class of information systems. Using a systematic literature review approach, this study examined and synthesized BI&A systems success measures across 173 past studies using the DeLone & McLean IS success framework. Findings revealed success measures such as ease of use, information accuracy, and financial performance that are consistently applied to the measurement of BI&A systems, and importantly, other recommended measures such as system features, presentation format, and decision-making performance that are uniquely important to BI&A systems but infrequently applied. Finally, a comprehensive set of BI&A success measures is proposed for future empirical research studies and practitioner use
Policies, practices and discourses of welfare racism.
No full textWelfare racism is a combination of racial discrimination in the welfare system and racist discourses used in the name of the welfare state. Presenting a global overview of discourses of welfare racism across the world by institutional actors, public figures, political parties, and mass media, this book examines the evolution, character, role, and consequences of racialised welfare discourse towards immigrants, asylum seekers, and BIPOC.
This volume explores how racialised welfare discourse fuels and legitimises inequality, as well as its role in public policies concerning social citizenship, and its role as a structural element of migration policies and welfare policies. The chapters focus on a variety of global contexts to analyse how welfare racism is linked to the historical development of the welfare state, the dismantling of social welfare in Western countries, the structures and practices of public administration, the intertwining of welfare racism and welfare classism, political discourses, the media, and the role of far-right parties, academics, and professionals in the spread of racialised welfare discourse.
Presenting a novel, in-depth study of the phenomenon from a critical racism perspective, this book expands knowledge on the ideological-discursive dimension of welfare racism
Irregularised migrant domestic workers in Naples-Italy
Full text linkThis report investigates the intersection of irregular migration, gender, and labour exploitation among women from the so-called former Eastern Bloc employed in Italy’s domestic and care sector. Drawing on in- depth interviews with women from countries such as Ukraine, Poland, Georgia, Belarus, and Kyrgyzstan, the research explores how irregular status affects their working and living conditions, their ability to maintain family life, and their health and well-being. The decision to focus on this group of women is motivated by their significant presence in Italy’s care economy and the specific, yet often overlooked, vulnerabilities they face. Despite being perceived as “white” migrants, they occupy a marginalised position within Italy’s racialised and gendered labour hierarchies, often seen as inferior, replaceable, and compliant. Many arrived with tourist visas, under visa-free regimes, or through informal channels, finding themselves trapped in cycles of irregular work and dependency.
The report analyses how legal and policy changes - including Poland’s EU accession, the visa-free regime for Ukrainian and Georgian citizens, and the Temporary Protection Directive (TPD) - have shaped, but often failed to resolve, their precarious situation. While these measures have facilitated legal stay for some, they rarely translate into stable, formal employment, leaving women exposed to exploitation even when technically regularised. The report concludes that legal reforms alone are insufficient without structural changes in Italy’s labour market, welfare system, and migration governance. Addressing the persistent gap between formal legal status and lived reality is essential to ensure that Eastern European women working in Italy’s domestic and care sector can access rights, protection, and dignity
La selettività geopolitica del diritto internazionale
Full text linkQuesto articolo esamina il fenomeno della selettività geopolitica nel diritto internazionale, prendendo in analisi la risposta della comunità internazionale alla crisi in Palestina a seguito degli attacchi del 7 ottobre 2023. La ricerca si concentra sul divario tra principi giuridici formali—in particolare il diritto internazionale umanitario —e la loro applicazione pratica, che è spesso influenzata da interessi nazionali e dinamiche di potere.
L'analisi identifica l'assenza di una definizione giuridica universale di "terrorismo" come una lacuna cruciale che permette di strumentalizzare politicamente tale etichetta . Attraverso l'esame di casi concreti—dalle operazioni militari israeliane a Gaza alla missione umanitaria della Global Sumud Flotilla , fino alle richieste di mandato d'arresto della Corte penale internazionale (Cpi) e al trattamento riservato a figure come il principe saudita Mohammed bin Salman—l'articolo dimostra un modello sistematico di doppi standard.
Le conclusioni sottolineano che questa selettività, esemplificata dalla mancata esecuzione dei mandati della Cpi e dalla violazione degli obblighi di consegna degli aiuti umanitari , mina la credibilità e l'efficacia del sistema giuridico internazionale stesso. L'articolo avverte che sacrificare l'etica e il diritto sull'altare della stabilità geopolitica rischia di legittimare un sistema in cui la giustizia è un privilegio per pochi
Digitalizzazione dell'edizione di P.Harr 42 (TM 62629; Platone, Leggi VII) con immissione di metadati in Papyri.info (https://papyri.info)
No full textDigitisation of the edition of P.Harr 42 (TM 62629; Plato, Laws VII) in the platform Papyri.info (https://papyri.info/)
Gray fine ware from Bostel di Rotzo (VI): characterization and provenance study
No full textGray fine ware from Bostel di Rotzo (VI): Characterization and Provenance Stud
Editors' Preface
No full textAt the core of human thought and expression lies the profound capacity of metaphor – the act of understanding one concept in terms of another. However, over the last decade, in response to the sociopolitical and ecological realities of the ‘Anthropocene’, disciplines like anthropology have also pointed at the limitations of human thought, highlighting its fundamental role in large scale planetary destruction. These critical enquiries into modes of thought beyond the human such as in Eduardo Kohn’s path breaking work with indigenous communities in the Ecuadorian Amazon forests, challenged our perceptions about the ‘field’ of thinking and communication as the sole domain of humans