3,775 research outputs found
Problematiche dell’indotto Fiat di Cassino: proposte per la valorizzazione delle PMI e il rilancio del territorio. Un modello di intervento per rilanciare il sistema
No full textGATTI M., GATTI C., PROIETTI L., SIMONE C., Problematiche dell’indotto Fiat di Cassino: proposte per la valorizzazione delle PMI e il rilancio del territorio. Un modello di intervento per rilanciare il sistema produttivo di Cassino, Bic Notes – Quaderni di Bic Lazio, Numero Speciale, 2006, 9-152
Volume senza attribuzioni ai singoli AutoriM. CATS, CATS C., L. Proietti, SIMONE C. Issues industries Fiat Cassino: proposals for the development of SMEs and the revitalization of the area. A model of intervention to revive the productive system of Cassino, Bic Notes - Papers Bic Lazio, Special Issue, 2006 9-152 Volume without attribution to individual author
Silenzio for Prepared Harp. Clara Gatti Comini performs LCM's Simone Spagnolo's composition.
No full text14 Jun 2024
Clara Gatti Comini performs LCM's Simone Spagnolo's composition Silenzio for Prepared Harp.
https://www.youtube.com/watch?v=iOHjDdAson0
Written in 2012, Silenzio is a composition for prepared harp inspired by the aesthetics of American composer John Cage and some idiomatic sonorities of the harp. Silenzio was originally commissioned by harpist Giulia Azzurra Rettore, who premiered it during a performance of Musicircus at the English National Opera, London, in 2012. Since then, the piece has received tens of performances internationally, in the UK, Italy, Spain, France, USA, Hong Kong, Chile and Australia.
Silenzio was featured in a dedicated documentary broadcast on Cultural Plaza, Jade Channel TVB, Hong Kong, in 2018, and has been discussed in the dissertation Contemporary Harp Writing: Three Case Studies by Francesca Virgilio.
Silenzio’s preparation features some foil paper wrapped around two strings and three small (possibly Chinese / Oriental) bells hanging from the instrument’s frame, as indicated below. The three small bells, stimulated by some pincé notes, bounce on the strings, while the foil paper creates a deep, drone-like buzzing effect. These objects play on some peculiarities of the instrument, whilst enhancing the musical possibilities of the performer.
Structurally, the composition articulates through varying repetitions and a slowly unfolding harmonic rhythm. Similarly, the piece’s tempo wishes to induce a lack of pulse-perception, evoking an idea of still time: a sort of sonorous silence unable to articulate pulses and heartbeats
Gatti e scimmie
No full textScheda relativa all’opera letteraria “Gatti e scimmie” di Arnaldo Colasanti, pubblicata da Rizzoli, Milano, nel 2001
Postfazione [in Jean-Jacques Rousseau e noi. Identità, verità, riconoscimento].
No full textLa Postfazione al volume di R. Gatti, Rousseau e noi. Identità, verità, riconoscimento (Morlacchi 2022), introduce, tematizza e sviluppa alcune problematiche del pensiero e dell'opera di Jean-Jacques Rousseau inerenti il rapporto tra temporalità storica, scrittura autobiografica e dimensione metapolitica nella rousseauiana ontologie de la vie personnelle
Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state
No full textThe aim of this article is to explore the role played by accounting in the building of the early modern Papal States. In particular, the study shows how the control and accountability system set up by the Pro commissa Bull (15 August 1592) allowed the Pope to concentrate and centralize political power, fostering the shift of the Papal States towards the configuration of an absolute state which can be considered the first major institutional embodiment of the modern state in the early modern period. Besides contributing to the literature on accounting and state building, this research also provides insights into the role of accounting in religious institutions. The analysis, in fact, is carried out in one of the most important religious institutions in history. Moreover, the fact that the Pope was both the political and the religious head of the Papal States allows the inference that this peculiar “dual role” could have affected the setting up of the abovementioned control and accountability system
Accounting to promote ethical tolerance: the case of the Italian prostitution model (1860)
No full textPurpose – This paper explores the role that the control system – understood as a set of financial and nonfinancial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.
Design/methodology/approach – A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman’s theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.
Findings – The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.
Originality/value – This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes
L'evoluzione del sistema contabile e di controllo della Santa Casa di Loreto tra il XVI e il XVIII secolo: un'interpretazione tra sacro e profano
No full textThe development seen by accounting and control systems in religious institutions is a topic widely debated by both national and international scholars. Often, attention has focused on the explanation of the methods and tools that are used in important religious institutions as well as on the key figures that are called to manage them. The aim of this paper, instead, is to interpret the developmental process that has involved the accounting and control system of an important religious institution: Loreto. For this reason, considering the particular nature of this institution as well as its history, the dichotomy between sacred and profane will be employed to shed light on some possible factors that could have influenced the considerable development and evolution of Loreto’s accounting and control system from the XVIth to the XVIIIth centuries
Accounting and political parties: explaining the 'Why' of an Italian light touch regulation (1974)
No full textPurpose – This paper aims to explain the reasons why Law no. 195 of 2nd May 1974, which estab-lished a system of public funding for the Italian political parties, introduced a system of controls that was light touch in nature.
Design/methodology/approach – The paper integrates the theoretical framework on regulatory space, proposed by Hancher and Moran (1989), with that of legitimacy (Suchman, 1995) to explain the peculiar nature of the system of controls introduced by the Law. Moreover, a set of primary and secondary sources is used to provide a full comprehension of the context, of the relationships among the actors involved in the regulatory process, and of the nature of the regulated issues.
Findings – Besides showing that the nature of the output of a regulatory process can be understood as the effect of the peculiar configuration of the regulatory space in which it takes place, the study also sheds light on the role that legitimation can play with regard to the other features of the regula-tory space, namely on its ability to strengthen or to limit their effects on the output of the regulatory process.
Originality/value – The paper deals with accounting and political parties which is a much under-explored topic in the field of accounting history. In addition, from a theoretical standpoint it con-tributes to extending the theoretical framework by Hancher and Moran (1989)
Shaping “administered decentralisation” through accounting and accountability practices: The case of Italian municipalization (1903-1904)
No full textIntroduction: This paper focuses on the peculiar model that the Italian central government adopted in 1903-1904 to directly manage public services.
Aim of the work: The aim of this work is to demonstrate how accounting and accountability practices introduced by the Italian central government, functioning as representational and translational technologies of government, shaped the architecture of the so-called “administered decentralization”.
Methodological approach: This paper is based on an in-depth analysis of primary and secondary sources, including the texts of the law and the Royal Decree enacted by the Italian central government in addition to the related parliamentary acts. Empirical material is analyzed and interpreted in light of the Foucauldian idea of govern(mentality).
Main findings: This paper highlights the role that accounting and accountability practices played in establishing and shaping power relations among central and local governments involved in the direct management of public services.
Originality: Contrary to the extant literature, this paper demonstrates how accounting and accountability practices contributed to the establishment of a decentralized form of government rather than centralized models. Moreover, it explores the municipalization process in a historical period that remains hitherto unexplored in the accounting literature
The relevance of cash flow information in predicting corporate bankruptcy in Italian private companies
No full textThis study investigates the relevance of cash flow information in predicting corpo-rate bankruptcy in Italian private companies. The results indicate that while the cash flow-based model exhibits a high predictive capacity, it is less effective than the accrual-based model. In addition, cash flow-based ratios do not improve the predictive capacity of the accrual-based model. From a theoretical perspective, this study enriches existing literature on the relevance of cash flow information in predicting corporate bankruptcy by extending the investigation to the Italian con-text, which has not yet been sufficiently studied. From a practical standpoint, it provides Italian companies with new bankruptcy prediction models and offers pre-liminary suggestions regarding the relevance that should be attributed to cash flow information within the organizational, administrative, and accounting structures that they must establish to promptly detect crises and undertake appropriate initia-tives in a timely manner to comply with the requirements of the new legislation on business crises
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