1,720,981 research outputs found
«Quadro fedele» per il leasing, bilancio pro-forma e metodo finanziario
No full textIl leasing quale strumento di finanziamento degli investimenti
nelle aziende riveste, ultimamente, un certo
successo da parte degli operatori aziendali.
Le operazioni di leasing finanziario sono, infatti, largamente
utilizzate dalle imprese per finanziare l’acquisto
di beni strumentali in alternativa ad altre forme di finanziamento.
Da un punto di vista contabile, queste
operazioni sono rilevate in Italia con il metodo patrimoniale.
Tuttavia, tale metodo non riflette la sostanza
dell’operazione e crea distorsioni sul calcolo dei principali
indici e margini utilizzati per l’analisi del bilancio.
E`
evidente, come si ponga la necessita`, per l’organo
amministrativo, di fornire, almeno in nota integrativa,
un’adeguata informazione relativamente agli effetti
distorsivi che la contabilizzazione del leasing secondo
il metodo patrimoniale provoca sugli aggregati
di bilancio.
Per dar corpo alle indicazioni dei principi contabili
occorre ipotizzare di dover presentare il bilancio dell’impresa
osservando la sostanza dell’operazione, ossia
qualora si acquisti il bene attingendo ad un mutuo
bancario. Lo strumento da utilizzare per raggiungere tale scopo e` quello dei bilanci pro-forma. Esso permette di rappresentare, con immediatezza, la situazione economica, patrimoniale e finanziaria
dell’acquisto del bene con ricorso al finanziamento
bancario. Questo, infatti, e` il risultato che
si vuole raggiungere mediante la contabilizzazione
dell’operazione di leasing con il metodo finanziario.
Nella prospettiva delineata, obiettivo di questo lavoro
e` di offrire, agli amministratori, alcune indicazioni
operative per soddisfare le esigenze di disclosure delineate
dalla prassi contabile e ormai reclamate dal
mercato
Reincantare il territorio: dispositivi per accendere, animare e socializzare la conoscenza
No full textThe life time value scorecard: from e-metrics to internet customer value
No full textThe aim of this chapter is to develop a performance measurement framework for understanding the relationships among drivers of customer profitability in internet companies.We recognize an opportunity to improve management control systems for internet companies, where performance measurement systems currently focus on measuring web data, such as number of customers, cost of service, cost of acquisition (CoA), and churn rate. However these indicators, taken separately, do not provide useful information to make decisions.To fill this gap we developed a framework, which we designate as the Lifetime Value Scorecard, to investigate the relationships between customer data and financial data, providing an early indication as to whether or not the marketing strategies being implemented are successful. We then offer an application of the Lifetime Value Scorecard to the mobile value-added services industry, where content and services are provided to consumer cell phones, mainly using wireless networks
Reoperative revascularization of an occluded left subclavian artery and left internal mammary artery ostial stenosis
No full textAn ostial stenosis of the left internal mammary artery graft anastomosed to the left anterior descending artery was responsible for unstable angina in a patient with a previous coronary artery bypass graft. A T-shape arterectomy was performed between the left subclavian artery and left internal mammary artery. Successful revascularization of the lesion was achieved with a carotid-to-subclavian bypass and surgical ostial plasty extending to the proximal left internal mammary graft using a Hemashild a graft. This procedure was performed through a transverse supraclavicular incision to avoid potential hazards of a redo median sternotomy. © 2002 Elsevier Science B.V. All rights reserved
Undergoing cardiopulmonary bypass using enoxaparin only during a cardiac transplantation procedure
No full textThe use of enoxaparin as a replacement drug to standard heparin, for anticoagulation during extracorporeal circulation, in patients with heparin-induced thrombocytopenia, is still very limited. Enoxaparin significantly reduces thrombin formation and activity during cardiopulmonary bypass. The prolonged circulating rate, slow elimination rate and non-total reversion of enoxaparin by protamine can induce important postoperative bleeding. We are describing the first case of cardiac transplantation where enoxaparin was used as a replacement drug to standard heparin. (C) 2000 Elsevier Science B.V. All rights reserved
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Variations on the Author
Full text link“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
Full text linkWe 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
Full text linkWe 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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