768 research outputs found

    Il rendiconto finanziario

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    Una tra le novità di maggior rilievo introdotte dal D.Lgs. 139/2015 ri- guarda l’ampliamento dei documenti che compongono il bilancio di eserci- zio. La nuova versione dell’art. 2423 c.c., accanto ai tradizionali documenti di bilancio – stato patrimoniale, conto economico, e nota integrativa – intro- duce infatti l’obbligo di predisporre il rendiconto finanziario, almeno per chi è tenuto alla pubblicazione del bilancio in forma ordinaria.\ud Il rendiconto finanziario, come noto, si pone l’obiettivo di illustrare le cause di variazione di una determinata “risorsa finanziaria” (grandezza fondo, in genere corrispondente con le disponibilità liquide dell’impresa) nel corso dell’esercizio. I flussi finanziari descritti all’interno del rendiconto rap- presentano le cause di variazione della grandezza fondo prescelta.\ud L’introduzione del rendiconto finanziario, dunque, consente di colmare un gap informativo particolarmente rilevante, mettendo il lettore del bilancio nella condizione di ottenere informazioni anche sull’andamento della dina- mica finanziaria dell’impresa.il capitolo in esame si pone i seguenti obiettivi:\ud -illustrare i contenuti della normativa di riferimento introdotta dal D.Lgs. 139/2015 relativa a oggetto e contenuto del rendiconto finan- ziario e comprendere il ruolo assunto dall’OIC 10 nell’ambito dell’in- formativa minimale prevista dal codice civile;\ud - presentare e discutere, in chiave critica, l’interpretazione fornita dall’OIC 10 alle nuove disposizioni civilistiche, in particolare con ri- guardo ai contenuti che il rendiconto dovrà prevedere e alle caratteri- stiche dello schema proposto;\ud - valutare le effettive modalità di applicazione delle nuove disposizioni normative in materia di rendiconto, attraverso un’analisi empirica su un campione di aziende che hanno redatto il primo bilancio post D.Lgs. 139/2015

    Natural risk assessment and managment

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    "Natural risk assessment and managment" is a chapter of the "Handbook on Urban Sustainability", edited by Nolberto Munier. A book which addresses the sustainable development of a city. In particular Michela Tiboni deals with a subject rarely seen in the technical literature: Risk management. It refers to risks related with land uses, and as the author rightly states its aim is to reduce danger for human beings and the environment. Some projects are built on terrains that have characteristics that make then unsuitable for that kind of project. Others alter the natural flow of water during storms, paving the way to floods, and cave ins. Both can generate action-reaction response. This Chapter presents the necessary guidelines to evaluate a risk involved in the construction of a project. This is something that has to be carefully considered to avoid future consequences, which can turn to be catastrophic. Remember, most human activities modify the environment, and it is then necessary to evaluate the consequences of such actions

    ACERCA DEL REALISMO PERSPECTIVISTA DE MICHELA MASSIMI

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    In Perspectival Realism (2022), Michela Massimi seeks to make compatible two positions usually presented as irreconcilable: pluralistic perspectivism and scientific realism. It is shown that the strategy adopted by the author in pursuit of the proposed objective is unsuccessful. However, this does not imply that both positions are decidedly incompatible. We put forward an alternative proposal that allows scientific realism and pluralism to be coherently reconciled. En Perspectival Realism (2022), Michela Massimi procura compatibilizar dos posiciones que, usualmente, se presentan como irreconciliables: el perspectivismo pluralista y el realismo científico. Se muestra que la estrategia adoptada por la autora en pos del objetivo propuesto resulta fallida. Sin embargo, ello no implica que ambas posiciones sean decididamente incompatibles. Se adelanta una propuesta alternativa que permite conciliar de manera coherente el realismo y el pluralismo científicos.   DOI: https://doi.org/10.29327/2194248.5.3-7

    Interview with Michela Williams by Kaia Godsey, June 14, 2023

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    Michela Williams explores her work and journey to Black to Earth, and shares the role her family played in her pursuing this community career. She shares moments that encouraged her, such as memories of her grandma and meals shared with relatives. Michela also talks about the role history plays in getting Black folks involved in food and outdoor work. She ends her interview with the notion of networks and explaining the role they will play in the future

    The beginnings of pPhilosophy in Greece

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    How can we talk about the beginnings of philosophy today? How can we avoid the conventional opposition of mythology and the dawn of reason and instead explore the multiple styles of thought that emerged between them? In this acclaimed book, available in English for the first time, Maria Michela Sassi reconstructs the intellectual world of the early Greek “Presocratics” to provide a richer understanding of the roots of what used to be called “the Greek miracle.” The beginnings of the long process leading to philosophy were characterized by intellectual diversity and geographic polycentrism. In the sixth and fifth centuries BC, between the Asian shores of Ionia and the Greek city-states of southern Italy, thinkers started to reflect on the cosmic order, elaborate doctrines on the soul, write in solemn Homeric meter, or, later, abandon poetry for an assertive prose. And yet the Presocratics, whether the Milesian natural thinkers, the rhapsode Xenophanes, the mathematician and “shaman” Pythagoras, the naturalist and seer Empedocles, the oracular Heraclitus, or the inspired Parmenides, all shared an approach to critical thinking that, by questioning traditional viewpoints, revolutionized knowledge. A unique study that explores the full range of early Greek thinkers in the context of their worlds, the book also features a new introduction to the English edition in which the author discusses the latest scholarship on the subject

    Girolamo Fabrici d'Acquapendente, De locutione, De brutorum loquela. Edizione, traduzione e commento a cura di Stefano Gensini e Michela Tardella

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    Questo libro offre la prima edizione moderna di tue trattati dell'anatomista e chirurgo Girolamo Fabrici d'Acquapendente (1533-1619), il De locutione (prima ed. 1601), e il De brutorum loquela (1603). Profondamente radicato nella tradizione aristotelica dell'Università di Padova, Fabrici propose con questi trattati la prima analisi delle basi biologiche del linguaggio (anche in chiave comparativa) della Modernità. I due trattati sono stati oggetto, dopo la morte dell'autore, di svariate ristampe fino al medio Settecento, che hanno però gravi limiti editoriali. I testi sono stati pertanto emendati dal punto di vista linguistico, corretti dal punto di vista redazionale, commentati analiticamente in chiave storica e filosofico-linguistica. In particolare, le sezioni della 'Introduzione' scritte da S. Gensini e il commento da lui curato del De brutorum loquela insistono sulla originalità delle posizioni di Fabrici a proposito sia delle capacità cognitive degli animali non umani sia dei loro linguaggi. Basandosi sulle fonti antiche, in particolare sui trattati biologici di Aristotele, i Moralia di Plutarco e il De Abstinentia di Porfirio, si sostiene che Fabrici riuscì a presentare il linguaggio animale nei termini di un comportamento complesso, autonomo da quello umano, dotato di propri caratteri specie-specifici sia dal punto di vista anatomico che da quello dell'espressione dei contenuti psicologici.This book gives the first modern edition of two important treatises on language and animal language written by the Italian anatomist and surgeon Girolamo Fabrici of Acquapendente (1533-1619), dating back respectively to 1601 and 1603. Deeply rooted into the aristotelian tradition of the Padua University, these treatises represent the first investigation of the biological foundations of language (also from a comparative viewpoint) in the first Modern Age. After Fabrici's death the two writings were often reprinted up the Midth 18th century, but in a very uncorrect editorial form. The texts have been fully emendated for the present edition, and carefully commented from both a historical and a philosophical-linguistic viewpoint. Both the sections of the "Introduction" by Gensini and the commented edition of the "De brutorum loquela" by the same author insist on Fabrici's original position regarding cognitive capabilities and genuine 'language(s)' (loquela) typical of non-human animals. Drawing on ancient sources such as Aristotle's biological writings, Plutarch's Moralia and Porphyry's De Abstinentia, Fabrici was able to depict animal language(s) in terms of complex behaviors, grounded on species-specific anatomical characters and psychological powers

    Extrapolation and rational approximation: the works of the main contributors

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    This book paints a fresco of the field of extrapolation and rational approximation over the last several centuries to the present through the works of their primary contributors. It can serve as an introduction to the topics covered, including extrapolation methods, Padé approximation, orthogonal polynomials, continued fractions, Lanczos-type methods, etc.; it also provides in depth discussion of the many links between these subjects. A highlight of this book is the presentation of the human side of the fields discussed via personal testimonies from contemporary researchers, their anecdotes, and their exclusive remembrances of some of the “actors.” This book shows how research in this domain started and evolved. Biographies of other scholars encountered have also been included. An important branch of mathematics is described in its historical context, opening the way to new developments. After a mathematical introduction, the book contains a precise description of the mathematical landscape of these fields spanning from the 19th century to the first part of the 20th. After an analysis of the works produced after that period (in particular those of Richardson, Aitken, Shanks, Wynn, and others), the most recent developments and applications are reviewed. Claude Brezinski is professor emeritus of mathematics at the University of Lille (France), where he has been head of the Laboratory of Numerical Analysis and Optimization for 30 years. He was the advisor of 60 doctoral students. Prof. Brezinski is founder and Editor-in-Chief of the Numerical Algorithms journal and author of over 240 papers and several books. Michela Redivo-Zaglia is professor of numerical analysis at the University of Padua (Italy). She has been vice-director of the Department of Mathematics for three years. She is a member of the Editorial Board of several journals. She published software packages, 7 scientific and didactic books, and about 80 papers. She was the organizer of many international congresses, and an invited speaker at several ones

    WSO884525 Supplemetal Material - Supplemental material for Thrombolysis in elderly stroke patients in Italy (TESPI) trial and updated meta-analysis of randomized controlled trials

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    Supplemental material, WSO884525 Supplemetal Material for Thrombolysis in elderly stroke patients in Italy (TESPI) trial and updated meta-analysis of randomized controlled trials by Svetlana Lorenzano, Annarita Vestri, Paolo Bovi, Manuel Cappellari, Paolo Stanzione, Domenico Samà, Maddalena Bruscoli, Milena Cavazzuti, Andrea Zini, Maurizia Rasura, Mario Beccia, Giancarlo Comi, Maria Sessa, Carlo Gandolfo, Maurizio Balestrino, Giancarlo Agnelli, Valeria Caso, Piercarlo Gerbino Promis, Claudio Pozzessere, Sabrina Anticoli, Francesco Perini, Michela Marcon, Annalisa Vinattieri, Alba Caruso, Mauro Magoni, Mauro Furlan, Giovanni Orlandi, Vincenzo Di Lazzaro, Mariarosaria Valente, Patrizia Nencini and Danilo Toni on behalf of the TESPI trial Investigators in International Journal of Stroke</p
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