187 research outputs found
Evolution for a constrained problem related to the one dimensional alt Caffarelli functional
No full textThis paper deals with the evolution for the one dimensional Alt Caffarelli functional I(u) = â« 01 |u'(x)|2 dx + meas([u > 0]), with respect to the L2 metric, subject to an obstacle condition u ⥠Ïu on [u ⥠0], where Ïu(x) â Îμ dist(x, [u ⤠0]). This leads to solving a parabolic equation with a free boundary condition on the set where u equals zero and a variational imequality where u = Ïu. The introduction of the obstacle condition makes it easier to apply the framework of the "curves of maximal slope". It is expected that this approach could allow to treat the unconstraned problem if the initial data does not touch the obstacle
La comunicazione economico-finanziaria delle reti
No full textThe network of companies is configured as an aggregation composed of
different units that can find some form of economic-financial representation through
measurement processes that start from the single unit, and move on to significant parts
of the same, perhaps superordinate to it, until reaching the entire complex. The production of information by business networks, as for any other organisation, contributes to
respond to the cognitive needs of different stakeholders, both external and internal to
the aggregation, for different decision-making processes. The informative-accounting
dimension that emerges from the empirical research, despite presenting a slight improvement with respect to the situation that emerged from the previous survey, still
shows spaces of uncertainty both in the formal fulfilments and in the evaluation of the
opportunity of aggregated information of a substantial nature
Existence and multiplicity results for semilinear elliptic equations with measures and jumping nonlinearities
No full textWe study existence and multiplicity results for semilinear elliptic equations of the type -\Delta u = g(x, u) - te_1 + \mu with homogeneous Dirichlet boundary conditions. Here g(x, u) is a jumping nonlinearity, \mu is a Radon measure, t is a positive constant and e_1 > 0 is the first eigenfunction of -\Delta. Existence results strictly depend on the asymptotic behavior of g(x, u) as u -> \pm \infty. Depending on this asymptotic behavior, we prove existence of two and three solutions for t > 0 large enough. In order to find solutions of the equation, we introduce a suitable action functional I_t by mean of an appropriate iterative scheme. Then we apply to I_t standard results from the critical point theory and we prove existence of critical points for this functional
Existence and Multiplicity Results for Semilinear Equations with Measure Data
No full textIn this paper, we study existence and nonexistence of solutions for the Dirichlet problem
associated with the equation −∆u = g(x, u) + μ where μ is a Radon measure. Existence and
nonexistence of solutions strictly depend on the nonlinearity g(x, u) and suitable growth restrictions
are assumed on it. Our proofs are obtained by standard arguments from critical theory and in order
to find solutions of the equation, suitable functionals are introduced by mean of approximation
arguments and iterative schemes
Accounting Change in Italy: Fresh Start or Gattopardo's Revolution?
No full textThe paper highlights the changes which are occurring in accounting regulation
and in the accounting profession in Italy. This 'revolution' is analysed both in
its 'technical' terms and in the light of the wider socio-economic context of the
country. Some anomalies and contradictions affecting Italian accounting are
pointed out and discussed. The concrete significance of those changes is questioned
with reference to the day-to-day practice and social perception of
accounting. In conclusion, drawing on this national situation, some methodological
remarks are made concerning the difficulties of an evaluatory perspective
in the study of international accounting
IL BILANCIO CONSOLIDATO DI GRUPPO. L'EVOLUZIONE STORICO-AMBIENTALE DELLA NORMATIVA EUROPEA
No full textL’analisi delle diverse prassi esistenti in Europa sul bilancio consolidato, nel loro difforme divenire in ragione dello specifico ambiente sociale, economico e culturale, rileva la complessità di un’area contabile intesa tra le più critiche in quanto a diversità sovranazionali. L’armonizzazione dei conti consolidati non poteva, dunque, che presentarsi di difficile studio e conseguimento ed essere oggetto di valutazioni anche tra loro divergenti. Ma le dinamiche ambientali richiedono oggi una comunicazione economico-finanziaria d’impresa e di gruppo evoluta e comparabile e, per questo, una convergenza nei comportamenti contabili è condizione imprescindibile. E’ in questa direzione che si muovono gli ultimi interventi comunitari che trovano ispirazione e contenuto nei principi contabili internazionali (IAS/IFRS) e condizioni, stimoli e pressioni in variabili ambientali sovranazionali. Il presente lavoro ha inteso indagare, seguendo un approccio storico-ambientale, l’origine e l’evoluzione dell’informativa consolidata nonché i suoi sviluppi attraverso l’azione normativa europea conseguenti alla Settima direttiva e, solo di recente, all’adozione degli International Financial Reporting Standards
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