1,721,468 research outputs found
Rapporti tra creditori e tra soci e creditori nella distribuzione del patrimonio di società in concordato preventivo, tra priorità assoluta e relativa = Relationships among creditors and between shareholders and creditors concerning the distribution of a company’s value in the composition with creditors: absolute vs relative priority rule
Full text linkIl lavoro si propone di esaminare, anche alla luce dell’approvazione della Direttiva UE
2019/1023 recante la disciplina dei c.d. quadri di ristrutturazione preventiva e della prossima entrata in vigore del Codice della crisi d’impresa e dell’insolvenza, il problema della distribuzione della ricchezza dell’impresa in forma societaria nel concordato preventivo. In particolare, si affronta la questione della specifica forma di priorità (assoluta o relativa) che deve presiedere alla ripartizione del “valore” dell’impresa, tanto per risolvere il conflitto interno alla categoria dei creditori sociali, quanto il conflitto tra l’interesse dei creditori e quello dei soci. A tal fine, si valorizzano le differenze tra concordati liquidatori e concordati in continuità aziendale, che formano oggetto di
separata analisi nel corso dell’articol
Comet lesions in pseudoxanthoma elasticum: a spectral domain optical coherence tomography analysis
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Building the Semantic Web of Things Through a Dynamic Ontology
Full text linkThe Web of Things (WoT) recently appeared as the latest evolution of the Internet of Things and, as the name suggests, requires that devices interoperate through the Internet using Web protocols and standards. Currently, only a few theoretical approaches have been presented by researchers and industry, to fight the fragmentation of the IoT world through the adoption of semantics. This further evolution is known as Semantic WoT and relies on a WoT implementation crafted on the technologies proposed by the Semantic Web stack. This article presents a working implementation of the WoT declined in its Semantic flavor through the adoption of a shared ontology for describing devices. In addition to that, the ontology includes patterns for dynamic interactions between devices, and therefore we define it as dynamic ontology. A practical example will give a proof of concept and overall evaluation, showing how the dynamic setup proposed can foster interoperability at information level allowing on the one hand smart discovery, enabling on the other hand orchestration and automatic interaction through the semantic information available
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