Archivio istituzionale della ricerca - Università degli Studi di Venezia Ca' Foscari
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La valutazione della performance aziendale attraverso gli indici di bilancio
No full textGli indicatori espressi in termini assoluti spesso si prestano ad analisi esclusivamente di natura tendenziale, osservando cioè l’anda- mento che lo stesso indicatore ha subito nel tempo con riferimento alla medesima impresa. Anche questo tipo di analisi, tuttavia, può presen- tare limiti importanti nell’interpretazione dei risultati ottenuti se gli stessi non vengono opportunamente contestualizzati. Per superare gran parte dei limiti evidenziati in precedenza e per migliorare la qualità delle analisi di bilancio, una delle tecniche di indagine maggiormente utilizzate dagli operatori economici e dagli analisti finanziari si basa sull’utilizzo degli indici di bilancio (o quo- zienti, o ratios, come definiti nella terminologia anglosassone).
Gli indici di bilancio rappresentano dei rapporti tra grandezze/ indicatori ritenuti particolarmente espressivi per indagare la gestione aziendale. In alcuni casi, gli indici hanno solamente la funzione di agevolare la valutazione di fenomeni che emergono dalla lettura diretta dei prospetti di bilancio: si pensi, in tal senso, all’indice di indebita- mento di un’impresa che esprime il rapporto tra i Mezzi di terzi ed il Patrimonio netto, il cui accostamento è immediatamente apprezzabile — sebbene non in forma di rapporto — dalla lettura dello Stato patrimoniale riclassificato finanziariamente. In altre situazioni, gli indici forniscono informazioni completamente nuove rispetto a quelle desu- mibili direttamente dai prospetti riclassificati (si pensi ai cosiddetti indici di redditività che pongono in relazione grandezze di reddito con grandezze di natura patrimoniale) contribuendo ad agevolare l’inter- pretazione della complessità gestionale dell’impresa. L’impiego degli indici nella lettura e interpretazione dei bilanci consente: a) di migliorare il confronto spazio-temporale tra bilanci; b) di mettere a raffronto valori presenti in diversi prospetti di bilancio, componendo indicatori che presentano relazioni logiche tra le grandezze poste a numeratore e le corrispondenti a denominatore; c) di confrontare grandezze flusso con grandezze stock e grandezze flusso di origine economica con grandezze flusso di origine finanziaria, fornendo un ulteriore contributo alla lettura dei fenomeni aziendali che coinvolgono più profili della gestione. Alla luce del rilievo che assumono questi strumenti di analisi di bilancio, il lavoro è dedicato a illustrare le modalità di costruzione degli indici e gli aspetti da tenere in considerazione nella lettura dei relativi risultati ottenut
Branislava Sušnik in antropologija sprememb
Full text linkThe article provides an overview of Branislava Susnik’s linguistic, ethnographic and historical
studies in Paraguay, arguing that much of her work can be understood as a far-reaching, multidisciplinary investigation of social change in indigenous societies. It shows how, in each field, her strictly empiricist approach, averse to disciplinary conventions and theoretical formulations, led her to delineate the same fluid, dynamic social matter, permanently crossed by several linguistic, experiential and historical vectors. Following the chronological development of her research, we first analyse her linguistic productions from her first experiences in the Argentine Chaco to her interest in the effects of contact with the colonising front on indigenous languages, and the progressive attention she paid to the phenomena of speech. As for her ethnographic production, the two field studies Susnik conducted among the Ishir (1956-57 and 1968-69) are contrasted, analysing the thematic drift between the emphasis on mythology and ritual life in the first and the lucid and meticulous study of social change in the second. A third section, devoted to her approach to changes in ethnonyms in the historical ethnology of the Chaco, analyses her reconstruction
of the region as a dynamic field intertwined by perspectives, cultural and linguistic influences, that determined not only nominal denominations but also the very definition of social units. A final section identifies the methodological tools and central concepts of Sušnik’s anthropology (including her photographic production), designed to record, document and analyse an everchanging object of study
La libertà di espressione artistica nell’industria audiovisiva: difficili confini tra necessaria tutela costituzionale e diritti dei terzi.
Full text linkTra le tante forme d’arte presenti nel nostro ordinamento, l’industria audiovisiva rappresenta uno dei settori di maggiore rilievo, nell’attuale contesto di crescita delle piattaforme streaming per la condivisione di contenuti online. Pure qui si pone il difficile contemperamento tra libertà d’espressione –e, in specie, di espressione artistica –, garanzia del “buon costume” e tutela dei diritti, individuali e collettivi, dei terzi. Partendo dal recente provvedimento di sospensione cautelare della trasmissione su Disney+della serie tv inizialmente titolata “Avetrana –Qui non è Hollywood”, si potranno porre alcune riflessioni di sistema in merito al necessario ed ineludibile bilanciamento tra esigenze contrapposte
Efficacia delle c.d. "clausole di stile"
No full textle clausola c.d. di stile sono state ritenute inefficaci in quanto non espressione della volontà delle parti; a questa tesi si oppone parte della letteratura, per la quale si può eventualmente dimostrare che siano state inserite illegittimamente nel testo, altrimenti devono ritenersi efficaci in virtù del principio di conservazione del contratto
Hydrotalcite-catalyzed methylation of isosorbide via dimethyl carbonate: Influence of the catalyst on the reaction mechanism
Full text linkThis work presents the results of the methylation of isosorbide to produce dimethyl isosorbide using dimethyl carbonate as methylating agent and reaction medium and a MgAl mixed oxide derived from the calcination of a commercial hydrotalcite as basic catalyst. This reaction was carried out using three types of reactors: a continuous liquid flow reactor and two batch reactors, the first one working at autogenous pressure and the other one at atmospheric pressure. The best results were achieved for the atmospheric pressure reactor, with the dimethyl isosorbide yield being 100 % at 110 oC, after 8 h. Under these experimental conditions, the catalyst showed a loss of selectivity towards dimethyl isosorbide with consecutive catalytic cycles, reaching approximately 50 % dimethyl isosorbide yield after 5 catalytic cycles, but maintaining the isosorbide conversion at 100 %. The reaction mechanism most probably relies on the cooperation between the catalyst and the dimethyl carbonate. With the help of computational studies, it has been demonstrated that the adsorption of dimethyl carbonate on the catalyst takes place through the carbonyl group and that it adsorbs on either Mg2 + or Al3+ ions. Finally, the assignation of the FTIR bands corresponding to the adsorbed dimethyl carbonate species revealed that it undergoes a surface reaction, leading to the formation of both methoxide and monomethyl carbonate adsorbed species. The presence of such species was identified as responsible for the changing pattern selectivity of the reaction during the reutilization of the catalyst
Sakhalin Ainu Inferentials as Indicators of Relative Tense
Full text linkThis paper investigates inferential evidentiality in Sakhalin Ainu with a specific focus on the pragmatic use of inferential forms to bring out the tense reference of the predicate that is under the scope of evidentiality. It will be argued that what derives either a present or past tense reference for the scope predicate is the interplay of the telicity and aspectual values of the scope predicate itself, and the inner semantics of the inferential form used. Together with these two semantic variables, another pivotal element involved in the derivation of tense reference is the very cognitive process that is entailed by acquisition of information through inference. As it is chiefly concerned with tense and aspect, this study contributes to the description of the tense-aspect- mood-evidentiality (TAME) system of Sakhalin Ainu and Ainu more generally, which has traditionally been described as a ‘tenseless’ language
Il colera nel Veneto asburgico tra paralisi istituzionale e provvedimenti emergenziali (1835-1837)
No full textLa prima volta nella storia in cui il colera, il cosiddetto ‘‘morbo asiatico’’, si affacciò in territorio veneto fu nell’autunno del 1835. A quell’epoca gli ex domini della Serenissima erano stabilmente tornati, oramai da un ventennio, sotto il controllo degli Asburgo. Eppure, l’improvviso avvicendamento ai vertici dell’impero, avvenuto pochi mesi prima, nel marzo dello stesso anno, aveva condotto ad una paralisi del funzionamento dei gangli fondamentali del potere centrale viennese con una conseguente ricaduta nei rapporti tra la capitale e le diverse articolazioni istituzionali periferiche che da essa dipendevano. Dunque, nonostante non si fosse completamente all’oscuro degli effetti catastrofici che una veloce ed incontrollata diffusione della malattia avrebbe potuto produrre (taluni riferimenti normativi erano già stati approntati dal 1817 ed aggiornati proprio nell’ottobre del 1835), l’onere dell’adozione e dell’applicazione dei necessari provvedimenti emergenziali per scongiurare tale eventualità ricadde per lo più, in maniera autonoma, sugli organismi esecutivi del Regno e, nello specifico, su quelli facenti capo al governo lagunare
‘States in Woe’ and ‘Wretched Wights’: George Turberville’s "Tragical Tales" and the Italian 'Novelle'
No full textSeveral Elizabethan writers were fascinated by Italian novellas and often translated them resorting to a didactic or moralizing stance. From this point of view, George Turberville represents an interesting case study: he wrote the Tragical Tales (1587), a collection of ten novellas in verse, which were “translated [...] out of sundrie Italians”, as the titlepage highlights. Indeed, Turberville drew on five novellas of the Decameron’s fourth Day, dedicated to tragic love stories, focusing on lovers led to a miserable death or noble characters who are victims of their own passions. These tragic stories are juxtaposed with other three offered by Mambrino Roseo’s Selva di varia lezione, dealing with blood-thirsting tyrants and star-crossed lovers. But Turberville chose from the Decameron other two stories pivoting on marvellous events, from the infernal hunt of the novella of Nastagio degli Onesti (V 8) to the astonishing “resurrection” in the novella of Gentile de’ Carisendi (X 4). This selection of Italian novellas is due to a specific project: in his address to the readers, Turberville explained that in “Boccas” and other “Italian authours” he found the matter he was searching for, represented by “states in woe” and “wretched wights”. Despite this appreciation of the Italian novellas’ subjects, he did not renounce a dose of didacticism, commenting on the events in particular in the lenvoys he added at the end of each tale. Thus, he offered his readers profitable teachings and tamed at the same time the morally dangerous topics addressed in the stories.
Starting from these premises, my essay will analyse Turberville’s translating practices, including the insertion of comments and the employment of paratexts, to explain how he reshaped the meanings of the Italian novellas he selected in order to transform them into exemplary “tragical tales”. In this way, I will be able to locate this collection of tales within the context of the Elizabethan reception of the Italian novella tradition, defining the idea of Italy and, more specifically, of the Italian novella Turberville suggested
Unpacking a global spatial brand: brand management practices in the UNESCO City of Gastronomy Network
Full text linkPurpose – This study investigates the UNESCO Creative City of Gastronomy Network as a global spatial brand and explores the tensions that emerge when this global brand is appropriated locally.
Design/methodology/approach – This paper is based on case study research that uses critical discourse analysis to identify the implications of a transferable learning capacity.
Findings – This paper identifies three different types of tensions in place brand management that emerge during the local appropriation of global brands: tensions inherent in multi-scalarity, tensions associated with
integrating governance and strategy-related tensions.
Originality/value – This study advances the theoretical understanding of the spatial complexity inherent in place brand management practices by focusing on the UNESCO Creative City of Gastronomy Network as a global brand in a Scandinavian context
A Celestial Prodigy. Leopoldo de’ Medici and the Lunar Eclipse of 16 June 1666
No full textOn 16 June 1666 a rare celestial event occurred: a horizontal eclipse, also known as a selenelion, in which the Sun and Moon are aligned at 180 degrees on opposite sides of the Earth and are both briefly visible at the same time. The eyes of all Europe’s astronomers were gazing skywards on that day but adverse weather conditions prevented nearly everybody from observing the phenomenon. The only one who succeeded was the young mathematician Donato Rossetti, sent by Leopoldo de’ Medici to the isle of Gorgona in the Tuscan archipelago. Drawing on a new source, this article retraces the history of that observation and highlights the pivotal role Leopoldo played, initially as promoter of observations in different places and later as reference point of the subsequent debate