5358 research outputs found
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Adempimenti del curatore fallimentare. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textCon la riforma contenuta nella Legge delega n. 155/2017, pubblicata in G.U. il 30 ottobre 2017, il legislatore, nell'intento di semplificare la materia del fallimento ed accelerarne l'andamento procedurale, ha previsto nuovi poteri in capo al curatore. Uno degli obblighi a suo carico è presentare al giudice delegato, entro sessanta giorni dalla dichiarazione di fallimento, una relazione particolareggiata sulle cause e circostanze del fallimento, sulla diligenza spiegata dal fallito nell'esercizio dell'impresa, sulla responsabilità del fallito o di altri e su quanto può interessare anche ai fini delle indagini preliminari in sede penale. Il presente articolo ne analizzerà i tratti salienti e sarà arricchito da un esempio di relazione e da alcune ipotesi di responsabilità degli amministratori e dei sindaci in caso di fallimento
Assessing contract logistics facilties: results from a survey in Italy
No full textE-commerce and retailing companies have been recently experiencing a rise in their revenues. This has led to the search for new logistics facilities compliant with their needs. Such research of new spaces and top quality facilities has driven the logistics real estate industry to an unexpected rebirth after the slowdown caused by the last economic crisis. Some example of assessment models for industrial buildings are reported in literature, but they mainly evaluate warehouses from a sustainability perspective. Conversely, the measurement of quality and functionality has been scarcely addressed so far. The paper aims to fill this gap by describing the state of art of contract logistics warehousing in Italy using an original model to assess logistics buildings. The model allows to identify, structure and rate the most relevant features for two main types of logistics buildings, namely warehouses and cross-docking platforms. The proposed model builds on previous literature and integrates the practitioners’ perspective. It is structured into four sections, each representing the most important features for logistics building evaluation: location, external spaces, building technical characteristics, and internal areas. Each sub-section contains multiple-choice questions. The significance of each section is given by specific percentage weights defined by the experts involved during multiple semi-structured interviews. Finally, the rating model was validated by pilot tests. The model was applied extensively on 65 contract logistics facilities located in Italy, ranging from 2,000 to 150,000 square metres.18-20 October 201
A methodological approach to assess the content of work in air cargo operations
No full textNotwithstanding, the extensive studies involving the cargo terminal operations issues, a knowledge gap emerges. Literature has focused its research on the manpower assignment and the crew scheduling problems, whereas the determination of the content of work of the activities to be performed and, as a consequence, of the manpower requirements has been often neglected. Thus, filling such a gap is the goal of the present paper, which is aimed at developing a methodological approach for defining the content of work involved in air cargo terminal activities and the corresponding manpower requirements. The proposed approach requires the participation of both cargo terminal processes supervisors and operators, and deals with both data gathering and statistical analyses, and with the definition of the variables that influence the process as well. Therefore, the developed approach has been applied to a real process, and the present paper describes the performed case study and its findings
Disciplina del conferimento di azienda e differenze rispetto alla cessione. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textIl codice civile prevede una varietà di operazioni che permettono di modificare gli assetti proprietari di un'azienda (che sia una società o un'impresa individuale) con effetti giuridici differenti in capo ai soggetti partecipanti. L'operazione di conferimento d'azienda è molto frequente e permette di apportare un complesso aziendale in una società (preesistente o di nuova costituzione); in cambio di quanto apportato il soggetto conferente (società o imprenditore individuale) non riceve un corrispettivo in denaro (come nella cessione di azienda) ma azioni o quote di nuova emissione della società conferitaria. Il presente contributo analizza la procedura di conferimento d'azienda confrontandola con l'operazione di cessione d'azienda, approfondendo la disciplina civilistica, soffermandosi sui profili fiscali o fornendo alcuni cenni in merito alla contabilizzazione dell'operazione
Lecture notes in information systems and organisation
No full textThis paper reports the first validation steps of the prototype of a Time Accounting System (TAS), which has been designed and developed to investigate how a technology that facilitates service exchanges using local currency can be accepted in a developing country, namely in Bangladesh. The paper describes the results of two Confirmatory Focus Groups (CFGs) that have been developed to assess the functionalities of the TAS. The main goal of these CFGs was to investigate how interactive and simple the system must be to be accepted by users, given that, based on some previous studies, the idea/concept of a TAS is expected to spread over in Bangladesh.7-8 October 201
