5358 research outputs found
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Esame di stato per dottori commercialisti e esperti contabili: la liquidazione societaria
No full textLa liquidazione rappresenta la fase conclusiva della vita di una società, durante la quale si modifica il suo fine ultimo. In particolare, con la liquidazione l'azienda cessa di costruire un insieme di beni organizzato al fine di produrre ricchezza ed entra nella fase della liquidazione, che viene attuata mediante il realizzo delle attività ed il pagamento delle passività. L'eventuale attivo che residua dopo il compimento di queste operazioni, in caso di impresa individuale rientra nel patrimonio privato dell'imprenditore, mentre in caso di società viene rimborsato ai soci, proporzionalmente al capitale a suo tempo conferito da ciascuno. La realizzazione dell'attivo, l'estinzione delle passività e l'eventuale ripartizione del residuo attivo tra i soci è compito dei liquidatori, che sono nominati nel momento in cui la società viene messa in liquidazione
Le prime sentenze delle corti comparate sul "5G"
No full textIl c.d. "5G" rappresenta l'ultima frontiera nell'ambito dell'evoluzione tecnologica della telefonia e della trasmissione di onde elettromagnetiche. Esso è al centro di un acceso dibattito tra i fautori, che vedono la possibilità di migliorare l'efficienza e la velocità delle comunicazioni e del c.d. Internet of things e dei detrattori, i quali temono gli effetti del possibile inquinamento elettromagnetico. Sul punto vediamo come le Corti comparate si sono espresse finora
Non solo COVID-19: le Corti di fronte alla protezione dell'ambiente
No full textIl contrasto alla pandemia legata al COVID-19 sembra aver messo in secondo piano le altre questioni di interesse globale, soprattutto in materia ambientale. Tuttavia, le corti comparate hanno emanato alcune rilevanti decisioni sui rimedi contro il riscaldamento globale, le emissioni inquinanti, il danno da radiazioni, da inquinamento delle acque e l’imposizione giudiziaria di politiche energetiche sostenibili
Human-data interaction in healthcare
No full textIn this chapter, we focus on an emerging strand of IT-oriented research, namely Human-Data Interaction (HDI) and on how this can be applied to healthcare. HDI regards both how humans create and use data by means of interactive systems, which can both assist and constrain them and the operational level of data work, which is both work on data and by data. Healthcare is a challenging arena where to test the potential of HDI towards a new, user-centered perspective on how to support and assess “data work”. This is especially true in current times where data are becoming increasingly big and many tools are available for the lay people, including doctors and nurses, to interact with health-related data. This chapter is a contribution in the direction of considering health-related data through the lens of HDI, and of framing data visualization tools in this strand of research. The intended aim is to let the subtler peculiarities among different kind of data and of their use emerge and be addressed adequately. Our point is that doing so can promote the design of more usable tools that can support data work from a user-centered and data quality perspective and the evidence-based validation of these tools
Il cambiamento climatico: la giurisprudenza comparata
No full textIl dibattito sul cambiamento climatico è al centro dell'attenzione dell'opinione pubblica che preme, con costanti manifestazioni di piazza, sui decisori pubblici e privati affinché vengano poste in essere strategie efficaci. Tra queste è stata adottata, già da tempo, anche la strategia giudiziaria
Studying innovation with patents and machine learning algorithms: a laboratory for engineering students
No full textTeaching innovation management to engineers is becoming increasingly relevant. However, it can be difficult to involve engineers in a discipline in which technical competences do not represent the core whereas professional and soft skills play a critical role. For this reason, adopting the proper teaching approach is key to capture the students' attention and interest. In our study, we propose a laboratory for teaching innovation based upon two elements that are very closed to the engineering mindset: patents and machine learning algorithms. The laboratory proposes the application of machine learning approaches to patents data, for studying the innovation activity of companies. Three machine learning algorithms, Least Squares, Deep Neural Networks and Decision Trees are exploited. Their application is proposed to capture the relationships between relevant patents output variables (such as, for example, the number of forward citations, as proxy of the company's innovation capability) and the related input features (such as, for example, the number and type of patent technological classes). By practically using this approach, students can be introduced to some relevant topics in innovation management, such as investments, protection, market identification, cumulation of knowledge.16-19 September 201
A maturity model for logistics 4.0: an empirical analysis and a roadmap for future research
No full textThe adoption of Industry 4.0 technologies has become particularly important nowadays for companies in order to optimize their production processes and organizational structures. However, companies sometimes find it difficult to develop a strategic plan that innovates their current business model and develops an Industry 4.0 vision. To overcome the growing uncertainty and dissatisfaction in implementing Industry 4.0, new methods and tools that specifically address dedicated companies' areas, such as logistics, supply chain management, and manufacturing processes, were developed to provide guidance and support to align companies' business strategies and operations. In particular, this paper develops and presents the application of a maturity model for Logistics 4.0, focusing on the specific applications of Industry 4.0 in the area of logistics. To do so, extant maturity models, linked to the context of Industry 4.0 implementation in logistics processes, were examined in the main scientific research. Afterward, two companies have been investigated through a survey, built around three fundamental macro-aspects, named (i) the propensity of the company towards Industry 4.0 and Logistics 4.0, (ii) the current use of technologies in the logistics process, and (iii) the investments' level towards Industry 4.0 technologies for a Logistics 4.0 transition. By doing so, a maturity model for Logistics 4.0 emerged as the main result of our research, able to identify the level of maturity of companies in implementing the Industry 4.0 technologies in their logistics processes. Moreover, the model highlighted the strengths and weaknesses of the two investigated companies with respect to the transition towards Logistics 4.0. On the basis of the obtained results, a roadmap for enhancing the digitalization of logistics processes, according to the principles of the fourth industrial revolution, was finally proposed