5358 research outputs found
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Exploring cross-border intermodal management of construction and demolition waste between Italy and Switzerland
No full textThe 2007 crisis had a negative lasting effect in the Lombardy's construction industry, driving first tier suppliers to look up north to Canton Ticino, located in the Swizz Alp. In Switzerland, the crisis did not have the same effect as in Italy, in fact since 2010 the construction industry registered a steady growth. The Swizz Alps are key for cross-border for international freight movement between Italy and Switzerland, especially for Aggregates and Construction and Demolition Waste (A&C&DW). The Canton of Ticino's geomorphological characteristics of narrow roads and short distances between aggregate production in Italy, construction sites in Switzerland, and environmental recovery or recycling sites in Italy where the C&DW is deposited, constrain logisticians and transportation managers in both sides of the border to choose exclusively road transportation to fulfil their operational needs. This paper shows that crossborder A&C&DW trade, transport, customs-clearance, and their associated emissions contribute to externality costs worth 13% of the total A&C&DW direct value. It also evaluates a cross-border intermodal strategy to reduce the emissions and transport externalities.7 November 201
Il calcolo delle imposte. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textLe società di capitali sono soggette all'IRES, l'imposta proporzionale sul reddito delle società prodotto nell'esercizio, e all'IRAP, l'imposta regionale sulle attività produttive. Il reddito d'impresa, detto anche reddito fiscale o imponibile risultato civilistico ante imposte dell'esercizio, non coincide di norma con il risultato ante imposte esposto nel Conto Economico redatto secondo le norme del Codice civile. Infatti, per giungere al reddito imponibile ai fini IRES si devono apportare al risultato civilistico le variazioni stabilite dal Testo Unico delle Imposte sui Redditi (T.U.I.R.); analogamente, il redditto imponibile ai fini IRAP non coincide con la sommatoria algebrica delle imposte del Conto Economico da assumere mediante "presa diretta", indicate dal D.Lgs 15 dicembre 1997, n. 446. Il seguente elaborato affronta un caso pratico di redazione del bilancio focalizzando l'attenzione su alcune variazioni fiscali con effetto ai fini IRES e ai fini IRAP
Il duty of care nel common law britannico: alcune recenti sentenze
No full textIn Common Law, con l'espressione "duty of care" si intende il dovere di vigilanza e di cura che è legalmente imposto nei confronti di chi è tenuto all'osservanza di certi standard di sorveglianza nell'espletamento di attiche potrebbero prevedibilmente ledere l'integrità, principalmente fisica, altrui. In questa rassegna mensile si analizzano alcune recenti decisioni rilevanti in materia
Emergenza Covid-19: le corti comparate valutano la costituzionalità dei provvedimenti di lockdown
No full textCon il diffondersi del contagio del Covid-19, molti governi hanno adottato misure di contrasto all'interno dei loro ordinamenti più o meno severi, in particolare per quel che concerne il divieto di assembramenti in luoghi pubblici. Contro tali misure, principalmente negli Stati Uniti, si sono registrate diverse iniziative giudiziarie che hanno lamentato la violazione di diritti costituzionali. Analizziamone alcune
Il rapporto tra paziente e SSN
No full textIn un'epoca in cui tecnologie e innovazione offrono prestazioni crescenti e hanno uno sviluppo più veloce, la medicina risponde a bisogni assistenziali spesso complessi in modo più accurato ed efficace.In an era where technologies and innovation offer increasing performance and have a faster development, medicine respond to often complex care needs in a more accurate and effective way
Stati Uniti: IKEA e il maxi risarcimento per la morte di un bambino travolto da una cassettiera
No full textHa fatto scalpore la notizia relativa al versamento da parte di IKEA di un risarcimento di 46 milioni di dollari ai genitori di un bambino deceduto dopo che il mobile prodotto dall’azienda svedese lo ha travolto, uccidendolo. Tuttavia, non si tratta di un precedente isolato, né a carico dell’azienda, né per il panorama giuridico americano
What comes to mind when you think of sustainability? Qualitative research with ZMET
No full textPurpose: This paper aims to shed light on the demand side of sustainability, that is, on its perceived meaning. The goal is to understand how people think of sustainability, the concepts they evoke when they talk of sustainability and the images and symbols they use to explain these concepts. Design/methodology/approach: This study uses a mixed method. First, ten individuals are interviewed using the Zaltman metaphor elicitation technique (ZMET), a protocol developed by Gerald Zaltman in the early 1990s. The concepts and categories emerging from the ZMET have been analyzed, integrated and classified to identify key dimensions. Findings: Ten concepts related to sustainability are the most recurring in the ZMET: problems and solutions, individual behavior, environment and ecosystem, technologies and innovations, social fairness, food and nutrition, mobility, education and mindfulness, sustainable development and utopia/ideal world. Research limitations/implications: Ten interviews is a small number to provide a comprehensive analysis of all the meanings of sustainability. To obtain a more complete picture, the number of interviews may need to be increased to 15–20. Practical implications: The fact that the two concepts appearing with the highest frequency in the ZMETs are “problems and solutions” and “individual behavior” signals that though people understand that there are many problems to be solved in the world as it is now, even the single individual can contribute with his/her behavior. Social implications: Sustainability is an issue that involves society as a whole; hence, its improvement requires concerted political action coordinated at the national and local levels. The key point of this action is education of people, to make them aware of what sustainability really is. Originality/value: Although the literature on sustainability is rather abundant, extant literature has mainly focused on the supply/managerial side such as sustainable and responsible companies, corporate social responsibility and also sustainable tourism. This paper sheds some light on the more neglected side of the demand perspective
Mitigating the risk of failure in lean banking implementation: the role of knowledge codification
No full textThis study investigates a novel potential barrier to lean implementation: the degree of knowledge codification. Building on extant literature which analyses what affects knowledge transfer effectiveness and efficiency in lean implementation, this study suggests that lean implementations are less likely to fail when they are characterised by the appropriate level of codification, which is contingent upon the following variables: the performance challenge to be addressed, the sense of urgency of the required improvements, the vertical and horizontal articulation of the target organisation, and the organisational units’ absorptive capabilities. The study adopts an abductive approach to case research, combining a process perspective with a quasi-experimental design. It investigates the back-office operations of a financial service provider and is based on data gathered over 15 months