581 research outputs found
Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities
No full textThe paper analyzes how the accounting information system supports the
transition from the traditional public accounting to the accrual accounting and the
new budgeting and reporting system in public universities, with a specific reference
to the bookkeeping of research projects. The accounting treatment of the research
projects is particularly interesting because of the relevance of this item in the
university budget, the options indicated by the lawmaker for its valuation criteria
and the effects the valuation criteria have on the economic and investment budget of
the university. Therefore the configuration of the accounting information system is
not a mere technical problem, but involves the whole management. The research is
based on the case study method applied to the University of Genoa. The research
method is based on in-depth description of the role of the accounting information
system in supporting the various phases of the research project accounting
Management commentary disclosure in Italian public universities: towards a new accounting language?
No full textMeasuring Supreme Audit Institutions' Outcomes: Current Literature and Future Insights
No full textSupreme audit institutions (SAIs) oversee the use of public resources and ensure accountability and, as such, they are very important for public sector reform. The author reviews the recent academic literature on how to measure SAIs’ results. Prior research was found to focus on performance auditing, rather than financial auditing. The authors rarely used quantitative indicators, but rather descriptive indicators or even anecdotes. Ways forward for researchers and SAIs are recommended. IMPACT: This paper makes recommendations on how to measure the outcomes of SAI audits. The author also has important advice on how SAIs might improve the results of their audits: most importantly setting up follow-up procedures to monitor the effects of their audit recommendations. The paper highlights proposals (for example using a Likert scale of SAI’s audit activity, rate of SAI’s recommendations implemented), that public auditors can use to get a comprehensive picture of outcome measures to improve accountability
METALLOGRAFIA DELLE LEGHE DI MAGNESIO
No full textL’applicazione industriale delle leghe di magnesio è legata a differenti processi, in grado di portare all’ottenimento di componenti in cui alla naturale leggerezza di questi materiali si abbinano buone caratteristiche meccaniche e tecnologiche. Il comportamento finale di tali componenti è evidentemente funzione dell’evoluzione microstrutturale determinatasi per effetto dei processi produttivi. Lo studio delle caratteristiche microstrutturali del magnesio (similmente a tutte le altre leghe metalliche di interesse industriale) è quindi uno stadio essenziale
- per valutare la bontà e l’affidabilità del processo produttivo,
- per prevedere il comportamento tecnologico dei getti,
- per spiegare eventuali anomalie in sede di esercizio.
E’ quindi evidente come tutte le tecniche disponibili per le indagini microstrutturali possano rivelarsi di particolare utilità per l’esame delle leghe di magnesio. In questo lavoro, ricorrendo alle varie metodologie metallografiche, vengono illustrate varie tipologie microstrutturali e difettologiche associate alla produzione (colata in conchiglia, pressocolata, forgiatura, trattamento termico) e all’utilizzo di leghe di magnesio
The ‘Co–Authorial’ Role of Ancient Pupils, Excerptores, and Copyists in the Genuinely Menandrean Γνῶμαι μονόστιχοι
No full textThe so–called Μενάνδρου Γνῶμαι (or Menandri Sententiae) prove to be a very particular and apparently quite inconsistent case as far as the issues of authority and authenticity are concerned. In fact, the high value originally attributed to the figure of a precise author, Menander, to whom the whole corpus of these gnomic lines was attributed, contrasts sharply with the legitimation felt by ancient scholars and copyists to alter this corpus of maxims since the early stages of its trans-mission. In the following pages, I will hopefully clarify the cultural context of these operations and present some results of my comparative study between the monostichs gathered under the title of Menandri Sententiaeand Menander’s orig-inal lines. On these bases, I will attempt to classify the modalities of variation the γνῶμαι display and to understand the possible reasons behind them
Emilio Ravenna: contributo dottrinale di uno studioso nel passaggio dalla Scuola del Cerboni a quella del Besta
No full textThis article is aimed at describing the salient tracts of the thought of Emilio Ravenna, a scholar who lived the transition from the Tuscan School of Cerboni to the Venetian School of Besta (during the last two decades of the nineteenth century and the early twentieth).
During this time, Italy is at the beginning of its industrialization, with a manufacturing base still predominantly made up of small and medium-sized companies and not yet characterized by high levels of dynamism. On the contrary, there is a wide and heated debate in the literature between the Tuscan School of Cerboni and the Venetian School of Besta.
Ravenna shares Cerboni’s theories regarding the concepts of accounting, firm and account, always comparing them with Besta’s thought without the polemical attitude of a lot of his contemporaries. Then, the scholar gets near to the theories of the Venetian School, but without changing actually the principles of his thought. This shows, firstly, its consistency with respect to the previous works, but on the other, its inability to understand the deep changes affecting the socio economic environment and the inadequacy of Cerboni’s theories.
In any case, taking into account the time of the Ravenna’s publications, the state of knowledge and the doctrinal relevance of its contemporary scholars, some interesting ideas can also be found in its writings, like the reference to the existence of intangibles considered as constituent elements of the corporate asset. However, the author does not develop adequately these ideas
I rapporti con lo Stato: le imposte e i contributi in conto esercizio
No full textThis chapter examines the economic impact of income taxes and operating grants on Italian companies, based on balance sheet data from 37,810 non-listed companies over the 2021–2023 period. It first analyses the structure and effective burden of direct taxation (IRES and IRAP), highlighting an overall increase in tax revenues, aligned with the rise in pre-tax profits. The effective tax rate slightly exceeds the nominal rate, with small and medium-sized enterprises (SMEs) experiencing a higher burden than large firms. The study identifies critical issues regarding deferred tax assets, especially for firms with persistent losses, raising concerns over their future recoverability. Social security contributions, although not formally part of taxation, are shown to represent a substantial and growing cost for companies, independent of economic performance. The second part of the chapter focuses on operating grants, which peaked in 2022 following COVID-19 and energy crisis relief measures, including PNRR-related funds. While these contributions were widely distributed, their impact on production value remains modest and highly concentrated in a few large beneficiaries. The analysis questions the developmental impact of such transfers, as their incidence tends to be higher among firms with declining revenues or losses, suggesting an assistential rather than growth-oriented function. The final section explores how tax burdens and public support vary with firm size, revealing a consistent pattern of heavier fiscal incidence on SMEs and a stronger reliance on public aid by loss-making firms
StaCast: un Progetto Europeo verso la Classificazione dei Difetti nei getti in lega di Alluminio
No full textÈ iniziato recentemente un nuovo progetto Europeo chiamato StaCast e dedicato alla fonderia dell’Alluminio, il quale si pone l’ambizioso obiettivo di far luce su questioni normative e standard di qualità per i getti in lega d’Alluminio. Il progetto StaCast, la cui durata è di 18 mesi, è condotto dall’Università di Padova con il coordinamento del Professor Franco Bonollo, e da un gruppo di lavoro specializzato, composto dall’Università delle Scienze Applicate di Aalen (Germania), dall’Università della Scienza e della Tecnologia di Trondheim (Norvegia), dall’Associazione Italiana di Metallurgia (Italia), dall’Assomet Servizi (Italia), e dalla Federazione dei Consumatori d’Alluminio in Europa (Brussels-Belgio). Tutte le informazioni relative al progetto StaCast possono essere consultate nel sito web www.stacast-project.org. Il progetto StaCast mira a sviluppare una nuova classificazione dei difetti strutturali nei getti, introdurre un nuovo approccio nella definizione delle caratteristiche meccaniche dei getti, e definire i limiti di accettabilità per le applicazioni finali previste. Il raggiungimento di questi obiettivi aiuterà significativamente le fonderie a ridurre il costo della non-qualità, migliorando nel contempo il loro margine di competitività con l’ottenimento di importanti vantaggi, come nei costi dell’energia. Uno dei primi e fondamentali passi di StaCast consiste indubbiamente nella messa a punto di un nuovo Standard Europeo sulla Classificazione dei Difetti per i getti in lega d’Alluminio. L’approccio usato è descritto nel presente articolo
A Semiempirical Model for Sigma-Phase Precipitation in Duplex and Superduplex Stainless Steels
No full textSigma phase is known to reduce the mechanical properties and corrosion resistance of duplex and superduplex stainless steels. Therefore, heat treatments and welding must be carefully performed so as to avoid the appearance of such a detrimental phase, and clearly, models suitable to faithfully predict r-phase precipitation are very useful tools. Most fully analytical models are based on thermodynamic calculations whose agreement with experimental results is not always good, so that such models should be used for qualitative purposes only. Alternatively, it is possible to exploit semiempirical models, where time-temperature-transformation
(TTT) diagrams are empirically determined for a given alloy and the continuous-cooling transformation (CCT) diagram is calculated from the TTT diagram. In this work, a semiempirical
model for r-phase precipitation in duplex and superduplex stainless steels, under both isothermal and unisothermal conditions, is proposed. Model parameters are calculated from
empirical data and CCT diagrams are obtained by means of the additivity rule, whereas experimental measurements for model validation are taken from the literature. This model gives a satisfactory estimation of r-phase precipitates during both isothermal aging and the continuous cooling process
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