286 research outputs found
Il museo come metodo. E tu, che cosa vedi?
No full textThe chapter reflects upon the current achievements, at international scale, in reference to the education of the adolescents in the museum context. Drawing upon the experience of the "Che cosa vedi?" project, developed by the author herself at the Museo del Novecento, Milan, the chapter explores the scientific horizons, the best practices and the educational methodologies more suit for working with teenagers, such as peer education and debating. "Che cosa vedi?" was focused of the work of 4 prominent Italian artists of the XX century (Lucio Fontana, Toti Scialoja, Luciano Fabro and Mario Merz)
Operatori del processo edilizio
No full textLemma che descrive i diversi attori del processo edilizio, con particolare attenzione al processo edilizio pubblico - ISBN:ISSN 2284-00IX - visibile su: Wikitecnica.com/author/giovenale-anna-mari
Processo edilizio
No full textLemma che descrive e reinterpreta, rispetto alla letteratura scientifica, il concetto di processo edilizio, definendone l'evoluzione nel tempo ISBN:ISSN 2284-00IX - Visibile su: wikitecnica.com/author/giovenale-anna-mari
Metaprogettazione
No full textLemma che descrive il concetto di metaprogettazione e pone in risalto l'importanza nell'architettura contemporanea dello strumento "metaprogetto" - ISBN:ISSN 2284-00IX - visibile su: Wikitecnica.com/author/giovenale-anna-mari
Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
No full textThis study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect of the internal control system on the relationship between potential and realised AC. The third was to examine the mediating effect of internal auditing processes on the relationship between realised AC and firm performance. This study employed a quantitative method i.e. survey questionnaires distributed to internal auditors and secondary data collection from annual reports of companies listed the Amman Stock Exchange. Return on assets and return on equity were extracted from 2014 to 2018 annual reports. The results indicated that internal auditing characteristics influence potential AC, which impacted the internal control system; the internal control system mediated the relationship between potential and actual AC and realised AC influences internal auditing processes, which in turn served as a mediator between realised AC and firm performance. This study applied the AC theory to internal auditing to provide insights. The evidence also highlights the benefits of utilising information technology in internal auditing
Recognition of deferred tax assets practices and conservatism
No full textThe application of IAS 12 promotes a form of conservative accounting
practice, especially concerning the recognition of deferred tax assets
and liabilities. In this paper, we observe whether these conservative
practices are also evident in Malaysia. We examine one book-tax
difference that may have an impact on the adoption of IAS 12 in
Malaysia. This rule concerns the treatment of losses or allowances
under normal business operations (category I) and those types of
business that are granted tax incentives (category II). We propose that
companies are more conservative if they recognise less deferred tax
assets due to unabsorbed tax losses and allowances and vice versa.
We also identify whether any distinct patterns exist among industries
and auditor type with the recognition of deferred tax assets. Using
descriptive and inferential statistics, we analyse the recognition of
deferred tax assets practices for 880 public listed companies. Two
main conclusions can be made from the findings. Firstly, Malaysian
companies reflect a high degree of conservatism in their practices of
adopting FRS 112. Secondly, a further analysis shows that companies
in the Plantation, Properties and Construction Industry show significant
differences in their level of conservatism while Big-4 auditors also
show higher levels of conservatism
The role of competitiveness, gender and ethnicity in influencing academic performance
No full textThis study seeks to examine the impact of competition on student academic performance across different gender and ethnic groups. This study is based on real observations of the performance of 266 undergraduate Accounting students in taxation courses at the University of Malaya. It has been found that competition has different impacts on gender and ethnic groups. Prior to the introduction of the competition, this study found females outperformed males for both ethnic groups. The post competition results suggest academic performance among Chinese males significantly improved but not those of Bumiputera males. In the case of Bumiputeras, competition has widened the performance gap between males and females. This suggests that Chinese males are motivated by competition whilst no evidence exists to support the same effect among Bumiputra males. This result questions the motivational effects of competition toward improving the academic performance of male Bumiputeras which may suggest that the new generation of Bumiputeras is moving away from a patriarchal society
The mediating effect of tax fairness on the relationship between knowledge, complexity and voluntary tax compliance
No full textThis study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity,and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions, which,consequently,increasestax compliance behaviour. Similarly, tax fairness perceptions do not reduce the tax compliance directly, but indirectly through the role of tax fairness perceptions. This implies that tax authorities should not only focus on introducing or developing tax rules that are fair to the taxpayers but be able to communicate the rationale of a tax rule in the context of how it permeates fairness into the tax system for certain classes of taxpayers. Our study found that,in situations where tax simplification is not possible, this form of information dissemination could lead to better compliance among taxpayers
Anna Mayr, «Die Elenden»
No full textDie Elenden (The Wretched) by Anna Mayr is both an autobiographical reportage and a documentary essay on the theme of structural unemployment in reunified Germany. The author starts from her own experience as the daughter of unemployed people, supported by the state subsidy Hartz IV. She then describes the social marginalization associated with unemployment both from the inside and from the perspective of those who, by working, lead a socially accepted existence. In the context of advanced capitalism, the author reflects on the role of work, alienating in the known sense and at the same time depriving of any authentic meaning not only for those who work but also for those who do not have a job. The memoir deals with the contradiction between the necessity of unemployment, implicit in capitalism, and its removal as a spectre of possible social decline.Finally, the author criticizes the reformist mechanisms that are immanent in the system that produces unemployment, but ultimately aim at consolidating the status quo, without questioning it.Die Elenden (I miserabili) di Anna Mayr è insieme un reportage autobiografico e un saggio documentario sul tema della disoccupazione strutturale nella Germania riunificata. L’autrice muove dalla propria esperienza come figlia di disoccupati, sostenuti dal sussidio statale Hartz IV. Descrive poi l’emarginazione sociale legata alla disoccupazione sia dall’interno sia dal punto di vista di coloro che, lavorando, conducono un’esistenza socialmente accettata. Nel contesto del capitalismo avanzato, l’autrice riflette sul ruolo del lavoro, alienante nell’accezione nota e insieme deprivante di ogni senso autentico non solo per chi lavora ma anche per chi un lavoro non ce l’ha. Il memoir affronta il dissidio tra la necessità della disoccupazione, implicita nel capitalismo, e la sua esorcizzazione come spettro di un possibile declino sociale.L’autrice critica da ultimo i meccanismi riformistici immanenti al sistema che produce la disoccupazione ma in fondo volti a consolidare 
Che ne sarà dell'impero bibliotecario?
No full textThe article intends to critically discuss the opinions expressed by Steve Coffman in The decline and fall of the library empire, published in the April 2012 issue of the online magazine «Searcher». Coffman's paper examines the numerous attempts libraries have undertaken to assume a role in the digital revolution which has completely changed the information and knowledge environment: web directories, Library 2.0, virtual reference, intermediate searching, Internet public access and ebooks.Coffman concludes that libraries, which were the starters of many ideas now in place to access knowledge on the Web, cannot compete with private companies – richer in resources and organisational skills – in managing and implementing the digital library.Consequently, the author wonders if libraries shouldn't rather bet on their physical assets: collections, buildings and people, as this offer has no comparable service on the market.L’articolo si propone di discutere criticamente il contributo di Steve Coffman dal titolo The decline and fall of the library empire comparso sul numero di aprile 2012 della rivista online «Searcher». Tale contributo passa in rassegna i numerosi tentativi fatti dalle biblioteche per svolgere un ruolo chiave nel processo di rivoluzione digitale che ha trasformato il mondo dell’informazione e della conoscenza: le web directories, la Biblioteca 2.0, il virtual reference, la ricerca mediata nelle banche dati, l’accesso pubblico ai computer e a Internet e, infine, gli ebook.Coffman ne conclude che le biblioteche, pur essendo alle origini di molte delle specificità che caratterizzano oggi l’accesso alla conoscenza nel Web, hanno dovuto inevitabilmente cedere il passo nella gestione ed implementazione della biblioteca digitale a soggetti presenti sul mercato con ben altre risorse e capacità organizzative.Di fronte a questo, Coffman ipotizza che le biblioteche debbano forse puntare sulla loro materialità: collezioni, edifici e persone, il cui mix non è riprodotto con la stessa efficacia da nessun altro soggetto fornitore di servizi
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