1,721,023 research outputs found
Il ruolo del capitale economico nel governo dell'azienda
No full textPartendo dall'assunto che la creazione del valore sia misurabile attraverso la dimensione del capitale economico, la ricerca intende ripercorre, offrendo una chiave di lettura sistemica, il dibattito dottrinale sul capitale economico. Tale percorso permette di giungere alla comprensione della rilevanza dello stesso quale elemento guida del governo aziendale nonché elemento di sintesi concettuale e operativo delle varie dimensioni della gestione. Lo studio del capitale economico nelle strategie di sviluppo per linee esterne, nel controllo direzionale e nella comunicazione di bilancio ha messo in evidenza come il ricorso al metodo del valore attuale allargato fornisca la configurazione più confacente al governo d'azienda in quanto capace di giungere, mediante un processo analitico e complesso, a un valore sintetico, tuttavia, ricco di contenuto informativo. Infatti, grazie alla possibilità di disaggregare il valore in elementi sui quali poter agire, i soggetti che guidano l'azienda hanno una visione completa e sufficientemente dettagliata tale da consentire, da un lato, una definizione ottimale della strategia e del controllo, dall'altro, una selezione ponderata dei dati e delle informazioni da divulgare
L’adeguato assetto organizzativo, amministrativo e contabile nelle PMI: onere e onore
Full text linkLegislative Decree no. 14 of 12th January 2019, in addition to replacing the bankruptcy law and establishing the new Code of Business Crisis and Insolvency, introduced and amended some articles of the Italian Civil Code on the management and control of business activities. Indeed, the regulatory provision, which requires the appointment of a control body or auditor for small and medium-sized enterprises, also affects the management of the performing companies and, in particular, the establishment by these entities of an internal control system. The analysis carried out is intended to highlight the benefits that small and medium- sized enterprises could obtain implementing a valid and adequate organizational, administrative and accounting structure
Retinotopic temporal integration of motion across saccadic eye movements
No full textPerceptual judgments of motion require information to be integrated over time. During integration, however, the visual input may be temporarily interrupted by occlusion from other objects, or suppressed during saccadic eye movements. We examined whether motion integration continued across saccades, or whether eye movements halted or otherwise interfered with the integration of motion across separate fixations. Observers viewed a motion 'patch' (8 deg) containing two motion intervals (translation, 10 deg/sec, limited lifetime dots) embedded in a stream of random noise, and made a directional discrimination judgment. Signal-to-noise sensitivity was measured for the two separate motion signals and compared to presentations of a single motion signal. The results indicated that the signal and noise periods were integrated over a period of hundreds of milliseconds up to one second. When a saccadic eye movement (2 deg) within the boundaries of the patch was made during a period of random noise, or during a blank background, there was still integration of the motion signals (and noise) from before and after the saccade. Saccades were always orthogonal to the direction of motion. In a further test, the entire motion patch (8 × 4 deg) was displaced immediately to the new fixation position before the saccade (4.1 deg). There was no spatial overlap of the two motion patches. Nonetheless, the motion signals from the two patches were integrated when the patches were in identical retinotopic positions. These results suggest that motion signals, unlike many other forms of visual information, can be retinotopically combined across fixations. Trans-saccadic motion integration, combined with the suppression of motion perception during saccades, may play an important role in the perceived stability of the world across eye movements
Spatiotopic temporal integration of motion across saccades
No full textHumans make saccadic eye movements several times per second, on average, radically displacing the retinal image of objects from one view to the next. Why, then, is the world perceived as stable? In this study, the temporal integration of two brief motion pulses (150 ms) embedded in noise (10 s) was examined, both with maintained fixation and across eye movements. Motion coherence sensitivity was measured in a direction discrimination task as a function of the temporal delay between the two brief motion signals. When the subject made a 12 saccade from above to below the motion patch, temporal integration of motion continued across saccades, despite the fact that the retinotopic position of the stimulus changed as the result of a saccadic eye movement. This spatiotopic integration of motion occurred even when each brief motion stimulus was, by itself, below the threshold of conscious detection. Motion integration was not compulsory over the entire visual field, but depended on where the observer was looking and attending. These results suggest that the suppression of visual information during eye movements, combined with the integration of information about features of an attended object across eye movements, may be responsible for the perception of a stable world
Equitazione e habitus. Una breve analisi bourdieusiana: classe sociale, consumi e mercato sportivo
Full text linkL’equitazione, a quasi 120 anni dalla prima edizione del fondamentale ‘The Theory of Leisure Class”, continua ad essere uno sport, forse l’unico rimasto, intriso di richiami simbolici rilevanti verso forme di stratificazione sociale non più cosi evidenti –come al tempo del teorico americano– ma ancora ben presenti nelle società contemporanee. In questo lavoro, partendo dal testo vebleniano, si tenta prima una possibile attualizzazione attraverso una sua breve rilettura bourdieusiana, e successivamente si focalizza il campo di questo sport in termini di impatto sulla percezione del modello sociale legato a questo sport e, soprattutto, delle caratteristiche dei modelli integrativi di consumo sottesi. Lo scopo del lavoro è quindi suggerire la conferma della tesi bourdieusiana secondo cui ricostruendo lo spazio delle relazioni oggettive in cui l’agente è inserito, si definisce la sua posizione nello spazio sociale. I modelli di consumo, anche sportivo, restituiscono questo campo contribuendo riflessivamente alla definizione del sistema di relazioni sotteso
Suggestions to bridge the digital skills gap and overcome the Italian ‘digital emergency'
No full textThis paper focuses on the Italian public administration that, with its more than 10,000 inefficient data centers, employs at least 30,000 people who are tasked with the maintenance and technological updating of these obsolete infrastructure and with the upkeeping applications (often outdated and on which much more people work) that run on these infrastructures. Yet, there is no measure to empower or even hire Chief Information Officers, Chief Technology Officers, Chief Information Security Officers, Cloud Computing Architects, Data Scientists and so on.
In the specific case of the Italian public sector, despite Information and Communication Technology (ICT) is rapidly changing our planet, there is a significant ICT specialists' shortage; the situation is common to other countries but in Italy it is particularly severe due, not only, to the lack of skills but also to the abundance of useless and wrong ones.
The purpose of this paper is to highlight the 'Italian digital emergency' with a specific focus on the public sector and suggest a way to improve the situation in Italy but also in other similar countries through innovative ways of recruiting and training, and with structural reforms, for instance, in the system of education
Patterns of discharge of simple and complex visual cortical cells.
No full textThe activity of visual cortical neurons (area 17) was recorded in anaesthetized cats in response to sinusoidal drifting gratings. The statistical structure of the discharge of simple and complex cells has been studied as a function of the various parameters of a drifting grating: spatial frequency, orientation, drifting velocity and contrast. For simple cells it has been found that the interspike interval distributions in response to drifting gratings of various spatial frequencies differ only by a time scale factor. They can be reduced to a unique distribution by a linear time transformation. Variations in the spatial frequency of the grating induce variations in the mean firing rate of the cell but leave unchanged the statistical structure of the discharge. On the contrary, the statistical structure of the simple cell activity changes when the contrast or the velocity of the stimulus is varied. For complex cells it has been found that the invariance property described above for simple cells is not valid. Complex cells present in their activity in response to visual stimuli two different firing patterns: spikes organized in clusters and spikes that do not show this organization ('isolated spikes'). The clustered component is the only component of the complex cell discharge that is tuned for spatial frequency and orientation, while the isolated spike component is correlated with the contrast of the stimulus
Collapse of perceptual space during saccades
No full textPurpose To determine where observers locate targets flashed briefly before, during and after saccades Methods Observers made voluntary horizontal saccades (monitored by eye-tracker) from a fixation point on the left of the screen to a target 5, 10 or 20° to the right. They were asked to locate vertical bars of luminance or colour-contrast, flashed briefly (8 ms) before or after the saccade onset, with the aid of a ruler that appeared one second later. Time 0 is defined as the beginning of the saccade. Results (1) Bars before -50 ms or after 70 ms were located veridically and accurately. (2) Bars flashed in the interval of -25 to 0 ms were located at one of two points, depending on its actual spatial position: bars that were to the left of the initial fixation point were seen at that fixation point, while all other were seen at the target. (3) There was a systematic trend towards veridicality as the saccade progressed. (4) Two bars (one upper, one lower) flashed simultaneously at different positions during the interval of -25 to 0 ms were seen as collinear if both were to the right or to the left of fixation. (5) Temporal separation of the two bars could induce apparent spatial separation. Conclusions. Saccades can cause an apparent displacement either in the direction of the saccade or in the opposite direction, depending on the spatial position of the stimulus. These results cannot be explained by a general coordinate shift, continuous or otherwise, since the amount and direction of error in locating a bar depends on its spatial as well as its temporal position. They indicate a collapse of perceptual space along the direction of the saccade towards two attractors, the pre- and post-saccadic fixation points, starting about 25 ms before saccades begin. An attention driven model, incorporating a spatial collapse and a progressive recovery during saccades will be presented
Gain mechanisms for colour and luminance contrast are modulated by independent attentional mechanisms
No full textWe investigated the effects of attention on visual processing of luminance and colour contrast by measuring contrast discrimination thresholds for peripherally displayed gratings (1 c/deg) in attended and unattended conditions. In the attended condition the task was performed on its own, in the unattended condition together with a central search task. Stimuli for the search task and for the contrast discrimination were modulated in either luminance or colour (equiluminant red-green). When both the central and peripheral stimuli were modulated in luminance, contrast discrimination thresholds in the unattended condition were about 3 times higher in the unattended than the attended condition for mid to high base-contrasts, but not for low or zero base-contrasts (agreeing with previous results). Similar results were obtained when both central and peripheral stimuli were modulated chromatically. The attentional effects were well modeled by a multiplicative gain change of the contrast response functions underlying the discrimination data. However, when the stimuli in the central search task were modulated in luminance, that task had no effect on chromatic contrast discriminations; and when they were modulated in colour, the task had no effect on luminance contrast discriminations. The results suggest that luminance and colour discriminations are controlled by separate attentional processes that modulate independently their gain mechanisms. They may also imply that the magno- and parvo-cellular pathways, preferentially stimulated by the luminance and chromatic stimuli, have independent attentional resources
To Align Technological Advancement and Ethical Conduct: An Analysis of the Relationship between Digital Technologies and Sustainable Decision-Making Processes
Full text linkDigitalization and sustainability is widely investigated; however, only few studies have analyzed the role of sustainable decision-making processes in the business strategy field for achieving sustainable development goals: The study proposes a structured literature review (SLR), analyzing 318 documents published in the period 2019–2023. The results of the SLR bring to light that the publications on the topic mainly regard seven research areas. Green supply chains, logistics and digital management is the principal one, followed by sustainable goals, green indicators, and digital advancement. Furthermore, the analysis marks future research lines: although this document offers an overview of the main studies in literature, the major limitation is the use of only one database and a time span of 5 years. This study could contribute to generate further research on sustainable decision-making processes, promoting a different organizational approach to value creation and sustainable performance
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