2,529 research outputs found
Configurazioni di costi e tipologie produttive
No full textSi affronta la tematica della determinazione dei costi attraverso lo sviluppo di casi su Full costing e Direct costin
Progettazione dei sistemi di contabilità dei costi di produzione
No full textTratta di casi ed esercitazioni relativi all'applicazione dei diversi sistemi di progettazione dei costi di produzion
Cephennium scutulatum CASTELLINI 2011
No full text<i>Cephennium scutulatum</i> CASTELLINI, 2011 <p>This species was described based on four males from a locality in Golega, Santarém, Portugal. For illustrations of the aedeagus see CASTELLINI (2011).</p>Published as part of <i>Assing, Volker, 2021, On the Cephennium fauna of the Iberian Peninsula and the Atlantic Islands (Coleoptera, Staphylinidae, Scydmaeninae), pp. 891-931 in Linzer biologische Beiträge 52 (2)</i> on page 923, DOI: <a href="http://zenodo.org/record/5039032">10.5281/zenodo.5039032</a>
Cephennium portomosense CASTELLINI 2011
No full text<i>Cephennium portomosense</i> CASTELLINI, 2011 <p>The original description is based on 14 type specimens from two localities in Porte de Mós, Leira, Portugal. The illustrations of the aedeagus in CASTELLINI (2011) suggest that the specimens from these localities are not conspecific.</p>Published as part of <i>Assing, Volker, 2021, On the Cephennium fauna of the Iberian Peninsula and the Atlantic Islands (Coleoptera, Staphylinidae, Scydmaeninae), pp. 891-931 in Linzer biologische Beiträge 52 (2)</i> on page 923, DOI: <a href="http://zenodo.org/record/5039032">10.5281/zenodo.5039032</a>
Risk Management and Management Control System, a close relationship in process: Isomorphism in the Italian Municipalities
No full textThe role of the risk management was increased in all main literature about management control system in the last years, not only in private but also in the public sector (Rana et al., 2019; Hinna et al., 2018; Chapman, 2001; Broadbent and Guthrie, 1992, p. 137). There are more contributions that explain how risk management practices are a fundamental instrument in the public sector (Rana et al., 2019; Riso and Castellini, 2019; Keban, 2017) and also the International Organisation of Supreme Audit Institutions (afterwards, INTOSAI) guidelines “9130†offer an over view to implement a risk management strategy in the organizationsâ€TM management control systems (INTOSAI 9130, 2007). However, in the Italian context is evident that risk management is entered the public sector but the way in which risk management is introduced within organizations is only in the recent literature researched and not empirically explored (Hinna et al., 2018; Woods, 2009; Leung and Isaacs, 2008). This work is a dowel of a wide research project on Risk Management in public sector and tries to contribute bridge this gap analysing the way in which risk management is introduced in the public organizations. Indeed, the analysis about the risk management introduction in the public organizations is conducted through the collection of qualitative data published by the public organizations on its institutional websites. In deep, the analysis pushes to hypothesize that the introduction of the risk management in the municipalities be a phenomenon of mimetic isomorphism, typically put in place when there is uncertainty in the behaviour to be adopted (DiMaggio and Powell, 2000). Furthermore, the developing of the risk management practices in the management control system of the municipalities involves a growth of the managerial skills
Advances in Ecohydrology for Water Resources Optimization in Arid and Semi-Arid Areas
No full textConserving water resources is a current challenge that will become increasingly urgent in future due to climate change. The arid and semi-arid areas of the globe are expected to be particularly affected by changes in water availability. Consequently, advances in ecohydrology sciences, i.e., the interplay between ecological and hydrological processes, are necessary to enhance the understanding of the critical zone, optimize water resources’ usage in arid and semi-arid areas, and mitigate climate change. This Special Issue (SI) collected 10 original contributions on sustainable land management and the optimization of water resources in fragile environments that are at elevated risk due to climate change. In this context, the topics mainly concern transpiration, evapotranspiration, groundwater recharge, deep percolation, and related issues. The collection of manuscripts presented in this SI represents knowledge of ecohydrology. It is expected that ecohydrology will have increasing applications in the future. Therefore, it is realistic to assume that efforts to increase environmental sustainability and socio-economic development, with water as a central theme, will have a greater chance of success
Testing the hydrodynamic behavior of a loam soil by beerkan infiltration runs with six heights of water pouring
No full textInterpreting and simulating rainfall partition into infiltration and surface runoff has to consider that surface soil hydraulic properties, including saturated soil hydraulic conductivity (Ks) and sorptivity (S), could change even at very short temporal scales. Soil deterioration due to water impact can be tested in the field by the multi-height beerkan (MHB) method, that is, by pouring water on the infiltration surface from different heights. Soil hydraulic properties can be estimated coupling the MHB method with the steady version of the Beerkan Estimation of Soil Transfer parameters procedure (BEST-steady). The MHB method with six heights of water pouring (H) in the range 0.03-2 m was applied on a relatively dry loam soil to investigate height of water pouring effects on i) the established infiltration process, and ii) Ks, S, the scale parameter of the water retention curve (hg) and the characteristic microscopic pore radius (m). Higher heights of water pouring generally induced a slowdown of the infiltration process, smaller S, Ks and m values and higher |hg| values. The S, Ks, |hg| and m vs. H relationships were statistically significant but the fitted relationships for S and Ks were stronger than those for |hg| and m, indicating a different sensitivity of the considered parameters to the height of water pouring. Small or negligible soil deterioration was observed for both small (H < 0.25 m) and large (H > 1.5 m) heights. Between these two extremes, the soil deteriorated as H increased, suggesting that the external solicitations were high enough to overcome the resistance of the porous medium but not so high to determine a complete soil alteration. The tested methodology appears promising to determine the effects of water impact on the soil hydrodynamic behavior and it could be applied to perform a soil hydraulic characterization usable for modelling hydrological processes
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