5358 research outputs found
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La valutazione delle rimanenze ai fini della determinazione del reddito di esercizio. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textIl presente elaborato si prefigge di fornire un sufficiente quadro d'insieme degli obblighi connessi alla gestione del magazzino che la legislatura civilistica e fiscale pone a carico delle imprese. Gli obblighi da assolvere sono numerosi e di diversa natura, riguardando infatti l'impianto e la tenuta della contabilità, la valutazione civilistica e fiscale delle rimanenze, le informazioni da rendere nei documenti contabili di fine anno e nelle dichiarazioni fiscali. Una corretta gestione del magazzino consente non solo il puntale adempimento degli obblighi civilistici e fiscali ma realizza un importante momento di controllo interno che interagisce efficacemente con le altre funzioni aziendali, traducendosi nella formula magazzino finale uguale a ricavo aziendale
OBsMD: Objective bayesian model discrimination in follow-up designs
No full textImplements the objective Bayesian methodology proposed in Consonni and Deldossi in order to choose the optimal experiment that better discriminate between competing models
La dispensa dalla collazione: diritto potestativo del donatario indisponibile e atto del donante irrevocabile?
No full textProtecting children affected by atypical gender identity organization: a comparative legal perspective
No full text25-29 July 201
I processi e gli indicatori per competere nella digital age
No full textÈ una delle certezze del mondo in cui ci troviamo a operare: lo sviluppo dirompente delle tecnologie digitali sta rivoluzionando molti aspetti abitudini della nostra vita. Con i social le relazioni diventano sempre più virtuali, facilitando la comunicazione e ampliando esponenzialmente le possibilità di contatto e di condivisione di contenuti. L'enorme mole di dati e di informazioni liberamente fruibili sul web ha conferito al cliente lo status di cliente consapevole e iperinformato. Inoltre, la presenza di un numero sempre crescente di siti web e pagine social aziendali ha determinato un tipo di competizione tra aziende non più solo a livello locale, ma spesso internazionale. Da ultimo, le potenzialità connesse agli Analytics permettono di acquisire un numero sempre maggiore di informazioni sul cliente e sulle sue preferenze, garantendo la possibilità di confezionare proposte di valore make to measure. In questo scenario, che va sempre più verso una direzione di tipo digital, deve cambiare il modo di fare impresa. Per essere competitive, le aziende devono ridisegnare alcuni processi e dotarsi di nuove misure idonee a monitorarne l'efficacia. Obiettivo di questo paper è quindi quello di individuare quali sono i processi che diventano critici in uno scenario di questo genere e quali possono essere le misure più opportune per cercare di gestire questo 'tsunami digitale'
Lenograstim and filgrastim in the febrile neutropenia prophylaxis of hospitalized patients: Efficacy and cost of the prophylaxis in a retrospective survey
No full textPurpose: We conducted a retrospective study to evaluate the efficacy and related costs of using two different molecules of granulocyte-colony stimulating factor (G-CSF) (lenograstim – LENO or filgrastim – FIL) as primary prophylaxis of chemotherapy-induced neutropenia in a hematological inpatient setting. Methods: The primary endpoints of the analysis were the efficacy of the two G-CSFs in terms of the level of white blood cells, hemoglobin and platelets at the end of the treatment and the per capita direct medical costs related to G-CSF prophylaxis. Results: Two hundred twelve patients (96 LENO, 116 FIL) have been evaluated. The following statistically significant differences have been observed between FIL and LENO: the use of a higher number of vials (11 vs 7; P<0.03) to fully recover bone marrow, a higher grade 3–4 neutropenia at the time of G-CSF discontinuation (29.3% vs 16.7%; P=0.031) and an increased number of days of hospitalization (8 vs 5; P<0.005). A longer hospital stay before discharge was necessary (12 vs 10), which reflects the higher final costs per patient (median treatment cost per cycle 10.706 € for LENO, compared to 12.623 € for FIL). Conclusion: The use of LENO has been associated with a lower number of days of hospitalization, number of vials and less incidence of grade 3–4 neutropenia at the time of G-CSF discontinuation. LENO seems to be cost-saving when compared with FIL (–15.2%)
Social responsible investments and performance
No full textThis research paper shows the growing power of the practices of sustainable finance in the financial markets. The socially responsible investments (SRI), defined as a strategy to select issuers on the basis of both ESG Corporate Responsibility that financial factors, are rising a growing amount of capital. In fact, between 2012 and 2015 the SRI global asset increased of 61%, amounting to 21.4 billion of dollars. The proliferation of ethical indices in the various financial centers of the world is related to a significant growth of assets managed according to an investment strategy that rewards socially responsible companies. After the financial crisis of 2007, ethical or sustainable indices have generally performed better than traditional indices, which they are derived through a selection of stocks that are subject to strict requirements, the author show the performance of ethical finance compared with those of the traditional sector
Technological proximity and the intensity of collaboration along the innovation funnel: direct and joint effects on innovative performance
No full textPurpose. This paper aims to advance the understanding regarding the profiting of collaborative innovation practices, focusing particularly on how the intensity of collaboration along the innovation process and the relatedness between the partners' technological bases affect the outcomes of such process in terms of efficiency and generation of technological innovations. Design/methodology/approach. Drawing on the results from causal models and the estimation of average marginal effects, this research analyses the direct and joint effect of technological proximity and intensity of collaboration in the early and late phases of the process. Findings. The findings suggest that there is a positive unconditional relationship between the aforementioned aspects and innovative performance and that the joint effects diverge depending on the stage of the process, i.e. while in the early phase collaborating intensely with close partners seems to be advisable, this circumstance proves to be problematic in the late phase of the innovation process. Originality/value. The analysis developed provides clarity regarding relevant aspects of collaborative innovation practices, particularly, the search for and selection of optimal partners. In general terms, the evidence found here suggests seeking for collaborating intensely along the whole process with partners whose technological bases present a tight matchup with that of the focal firm. Results also call for awareness of the potential drawbacks derived from intense collaborations with close partners in the late phases of the process, thus hinting toward the convenience of developing protection mechanisms. In addition, this work provides interesting insights that challenge the notion of "proximity paradox" and set out further questions that might be worth considering for future research
