1,354,349 research outputs found
Isidoro Bianchi (1731-1808) biografo di Amaduzzi
No full textNella collana che la Rubiconia Accademia dei Filopatridi di Savignano sul Rubicone dedica alla ristampa di testi di interesse fondamentale per lo studio dell’attività scientifica di Giovanni Cristofano Amaduzzi (1740-1792) viene pubblicato, per la prima volta dopo il 1794, l’Elogio dell’abate grecista e orientalista savignanese recitato da Isidoro Bianchi nella «Reale Accademia delle Scienze e Belle Lettere di Mantova». Amaduzzi, massimo rappresentante, assieme a Lorenzo Ganganelli/Clemente XIV della «Romagna erudita», è oggetto nel 1941 della corposa monografia di Gaetano Gasperoni che costituisce una sorta di Bibbia per chi si è occupato dell’abate savignanese. La mia Introduzione mette in luce come tutta la parte documentaria presente in Gasperoni sia frutto di un sistematico saccheggio della sessantina di pagine di Annotazioni di Isidoro Bianchi, che risultano una miniera ancora ampiamente inesplorata per quanto concerne i rapporti di Amaduzzi con Winckelmann e con Anton Raphael Mengs
Corso critico alla dottrina prevalente: alle origini della rivoluzione zappiana
No full textLe origini dell’Economia aziendale e del sistema del reddito sono state indagate a partire dall’analisi di un manoscritto di Aldo Amaduzzi relativo alle lezioni di Gino Zappa presso l’Università Ca’Foscari, e attraverso una coordinazione di tale fonte primaria con una vasta documentazione primaria e secondaria riferita al contesto contabile dell’epoca.
L’analisi condotta ha permesso da un lato di fornire testimonianza della costruzione della teorica contabile del reddito, che Zappa fece in stretta relazione ad un’analisi critica dei contenuti dell’opera di Besta, dall’altro di comprende elementi che saranno a fondamento della celebre Prolusione “Tendenze nuove negli studi di Ragioneria”, che segnò la nascita dell’Economia aziendale
Il metodo per lo studio dell'evoluzione dei sistemi contabili e dell'informativa di bilancio nel '900
No full textLo scritto propone un metodo di analisi per lo studio dell’evoluzione dei sistemi contabili del novecento, individuando un sistema coordinato di riferimento per le indagini, nel quale ambiente, bilancio, sistemi contabili, informativa e scopi perseguiti dal bilancio sono correlati.
Il lavoro è altresì corredato da un approfondimento sulle principali caratteristiche dei sistemi contabili e di bilancio del novecento
Comunicazione aziendale. Asimmetrie informative, earnings management: riflessioni introduttive
No full textEuropean emission allowance and equity markets: evidence from further trading phases
No full textPurpose: This paper aims to investigate the value relevance of the European Emission Allowance (EUA) return and volatility on the equity value of the top listed European Power Generation Firms for the three trading phases of the European Emission Trading Scheme. Design/methodology/approach: The authors use the multifactor financial market model over the period 2005-2016 on daily basis for the return relevance relationship, whereas time series models such as autoregression moving average and generalized autoregressive conditional heteroskedasticity are applied on a weighted average portfolio of the sample firms to test serial correlation and volatility of returns. Findings: The findings are novel in which a positive and significant relevance of EUA return on equity return is shown; however, a vanishing effect is seen as one moves to further trading phases. Another remarkable finding is that the return relationship remains constant until a certain level in EUA price then inverts. Finally, the authors present that EUA is considered a systematic factor as firm and country-specific features are not statistically significant. Practical implications: At policy level, these findings signal policymakers for an appropriate design of the future trading phases in which they achieve the balance between public interests, as climate risk mitigation by reducing emissions, and the private interests of the market players to support innovative changes. Originality/value: To the authors’ knowledge, this study would be the first to offer recent and comprehensive findings on the economic and financial implications of the European Emission Trading Scheme for the three trading phases. Additionally, the research offers time series robustness check besides the standard regression analysis and shows that there is an optimal EUA price that triggers polluters’ decision on emission and generation
Glossario Internazionale di Valutazione Aziendale adottato nella realtà Nordamericana. Una traduzione ragionata
No full textLavoro teso ad avviare una serie di approfondimenti sulla necessità di un glossario italiano condiviso in tema di valutazione aziendal
Cell phone presence data and geomatics for the analysis of tourist behaviour
No full textBackground of the study
Understanding human movement within a geographic area (city, country, world, ...) is crucial in many domains such as urban planning, transportation, emergency relief, marketing strategies, and of course TOURISM.
A new way of studying human movement and behaviour is through cell phone data. Mobile phone data trace very precisely human mobility and are absolutely relevant for mobility and transportation statistics. Study of tourism dynamics such as inbound and outbound, number of trips, number of days and nights spent, number of unique visitors, country of residence, main destination, secondary destination, transits pass and repeated visits can be analysed using phone data.
Some of the applications using mobile positioned data are related to business tourism and event monitoring, for example “Mobile Landscapes: Graz in Real Time”, directed by C. Ratti, A. Shevtsuk et al., the experiment “Real Time Rome”, conducted by MIT to study a Madonna concert in Rome and football match in Milan analysed by the Frauenhofer Institute.
Purpose of the study
The goal of the research is to use cell phone presence data to analyse the way tourists behave during events, holidays, trips, ... depending on weather and other environmental situations.
Questions that can be answered with this approach are: “are tourists sleeping in town after an event or are they going away?”, “what’s happening in a seaside resort during a summer rainy day?”, “where are German tourists between 9 and 11 pm?”, “where are today the Russian tourists arrived yesterday with the 5pm flight , ...
Methodology
Presence cell phone data (subdivided per country and typology of presence) are available every 15 minutes for cells of 150x150 metres.
These huge amount of data (35 million records daily for the Friuli Venezia Giulia region) have been stored and organized in a Geodatabase.
Development is now ongoing for a query and analyses highly parametric and user friendly WEB GIS that will transform this huge amount from DATA to INFORMATION.
The prototype has been applied to two different situations.
The first one is “Friuli DOC”, the annual wine and food event held in Udine.
The analysis has been focused on the way Italian and foreign tourists behaved during those days, what they visited, where they slept, at what time they got to the event and at what time they left, ....
The second analysis regards the tourist behaviour in a summer rainy day in Grado, Friuli Venezia Giulia seaside resort.
Results
The results of both case studies have been very interesting and much appreciated by those who are in charge of the advertising and management of destinations and the ones that plan and organize events. For Friuli DOC the data comparison showed that Friulan people in town was +50% at 6pm and +200% at midnight, Italians from other regions +200% and 6pm and +500% at midnight. Absolute numbers are growing for Italians from 6PM to midnight, while foreigner numbers are decreasing in the same interval because Slovenian and Austrian are going back home.
During the afternoon foreigners are visiting the Collio area where very good and famous wine cellars are located while Italians prefer wandering downtown.
As regards Grado case study the evidences are that during the rainy day the tourist population reduces 50% and while Italians are going to IKEA mall (Villesse) and to visit ARA PACIS (Medea) foreigners are going to IKEA, but also to Udine and Aiello, famous for hundreds of sundials.
Completely different behaviour for the seaside resort of Lignano, not far away from Grado.
It’s a bigger city with shopping streets and nice pubs and covered area and gives more opportunities during the rainy days. For this reason, the percentage of tourists going out is less than 20%.
Conclusions
All this information on behaviour will help in better understanding how to organize services, advertise locations, suggest activities, make changes and updates in the tourist guides, ....
The decision makers demonstrate great interest because they realized that using common sense and approximate data often leads to a misunderstanding of the situations.
The work is moving on now to improve the procedures for storing cell phone presence data in a geodatabase, overlaying other geocoded data, retrieve and analyse data through GIS and statistic tool.
Once this phase is completed, it will be very easy to apply the model to different case studies with a user friendly interface and there will be no need for the presence of expert users
- …
