1,721,015 research outputs found
Le nuove SRL : Dal capitale minimo al patrimonio netto minimo
Get PDFCon riguardo al sistema delle S.r.l., in cui la legge ha ora più che mai
dimostrato di privilegiare il ruolo e l’importanza del patrimonio netto
rispetto al capitale sociale in sé considerato, si esaminano in particolare le
nuove norme che, a fronte della vanificazione del capitale (ma non
dell’intera struttura che su tale istituto si basa), impongono un obbligo di
accantonamento “rafforzato” di una quota degli utili netti annuali (art. 2463,
c. 5, c.c.) al fine di assicurare la formazione accelerata di un patrimonio netto
minimo. Si osserva, quindi, come la legge, nel congegnare la “nuova”
(rectius, rinnovata) S.r.l. “a patrimonio netto progressivo”, abbia inteso (non
legittimare, bensì) perseverare nell’intento di reprimere fenomeni che,
allora, si potrebbero definire, più che di sottocapitalizzazione (nominale), di
sottopatrimonializzazione della società. Per ragioni di coerenza sistematica,
si esprime inoltre l’opportunità di applicare l’obbligo di accantonamento
maggiorato anche alla S.r.l.s., onde evitare che la lacunosa disciplina in
materia possa tradursi (qui sì) in una legittimazione della
sottocapitalizzazione nominale della S.r.l.s. Con il supporto del dato
comparatistico, si esprime, tuttavia, una qualche perplessità sul fatto che
tali norme, così come concepite dal nostro legislatore, possano rappresentare
un meccanismo in grado di perseguire efficacemente l’equilibrio economicofinanziario
dell’impresa, tenuto conto che, allo stato dell’arte, l’unica tutela
aggiuntiva per i creditori è rappresentata (oltre che dalle capital
maintenance rules e dalla postergazione ex art. 2467 c.c.) dallo strumento
della (cor)responsabilità “da pilotage” della gestione societaria posto a carico
del socio (art. 2476, c. 7, c.c.). Ci si pone quindi l’interrogativo se, in linea
con le scelte operate in molti casi negli ordinamenti d’oltralpe, non sarebbe
opportuno corroborare il sistema delle “nuove” S.r.l. con la previsione, a
carico dei soci, di uno specifico regime di responsabilità risarcitoria nei
confronti dei creditori in caso di sottopatrimonializzazione (e poi insolvenza)
della società, adesso che la limitazione della responsabilità patrimoniale è
accordata (anche) a costo “zero”
Analisi termoelastica delle tensioni su materiali compositi
No full textA causa dell’effetto termoelastico, un componente sottoposto ad un carico ciclico presenta una temperatura superficiale indicativa del primo invariante degli sforzi. Questa proprietà viene sfruttata nell’analisi termoelastica delle tensioni per ottenere immagini termiche che corrispondono ad una mappatura della distribuzione delle sollecitazioni. L’applicazione dell’analisi termoelastica a componenti in materiale composito risulta particolarmente complicata a causa dell’anisotropia del materiale, che determina un valore della costante termoelastica dipendente dalla direzione delle fibre. Una ulteriore difficoltà è individuata nella stratificazione costruttiva del materiale, che evidenzia proprietà variabili in funzione della profondità dalla superficie e che comporta dunque costanti termoelastiche variabili con la frequenza di applicazione del carico. Utilizzando un modello analitico bistrato è stato possibile interpretare i dati delle prove sperimentali, proponendo quindi una giustificazione circa la dipendenza dalla frequenza delle costanti termoelastiche misurate. Questo ha dimostrato come l’utilizzo pratico della tecnica termoelastica per l’analisi degli sforzi necessiti di costanti calibrate alla frequenza corretta: infatti le costanti teoriche ottenute dal rapporto tra i parametri termici medi del materiale composito analizzato, anche nel caso in cui siano disponibili dati affidabili, non tengono conto dell’influenza della resina superficiale che varia con la frequenza del carico di sollecitazione
Quantitative nanofriction characterization of corrugated surfaces by atomic force microscopy
No full textAtomic force microscopy (AFM) is a suitable tool to perform tribological characterization of
materials down to the nanometer scale. An important aspect in nanofriction measurements of
corrugated samples is the local tilt of the surface, which affects the lateral force maps acquired with
AFM. This is one of the most important problems of state-of-the-art nanotribology, hampering a
reliable and quantitative characterization of real corrugated surfaces. In this article, we present a
solution to the problem of the topographic correction of AFM lateral force maps acquired on
corrugated samples in the presence of adhesion. We apply it in the specific case of multiasperity
adhesive contacts, which are of common occurrence at many interfaces of technological interest.We
discuss the validity and limitations of our approach
Reflections on the FBS model: proposal for an extension to needs and requirements modeling
No full textThe paper proposes an extension of the Gero’s Function-Behaviour-Structure (FBS) framework aimed
at representing Need and Requirements and their relationships with the Function, the Behaviour and
the Structure of an artefact. Needs and Requirements can be modelled as further types of variables to
describe with the same formal approach of the situated FBS model the transformation processes which
occur in the earlier stages of design, when the requirements still need to be specifi ed. The proposed
model is clarifi ed through a simple, but comprehensive example related to the design of a kettle
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Calibration of the thermoelastic constants for quantitative thermoelastic stress analysis on composites
No full textThe application of the thermoelastic stress analysis in composite materials is particularly complicated because of the anisotropy of the material, that determines the thermoelastic constant to be dependent on the direction of the fibres.
A further difficulty depends on the constructive stratification of the material, whose mechanical properties vary with the depth from the surface and this causes thermoelastic constants to be dependent on the frequency of the load applied. By using an analytical two layer model it has been possible to interpret experimental data, thus proposing an explanation of the dependence on the frequency of the measured thermoelastic constants.
This has shown that the practical use of the thermoelastic effect for quantitative stress analysis on composites needs constants calibrated at the correct frequency, also considering the thin layer of superficial resin present in every composite material
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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