1,721,373 research outputs found
Ammortamento dei distributori di carburanti: la stazione è servita «a pezzettini» -Aggregazione o disaggregazione solo ai fini dell’imputazione a periodo
No full textLa sentenza della Corte di cassazione n. 12924 del 2013 consente di riflettere sull’aggregazione
dei beni ai fini dell’ammortamento, soprattutto sulla attitudine di concetti economico-funzionali
(cui si riferisce il decreto sull’ammortamento), come quello di «stazione di servizio», di aggregare
elementi materiali autonomi, come i terreni, le colonnine, i serbatoi, le tettoie, le apparecchiature
per l’aria compressa e l’acqua, le insegne, i ricoveri del personale (anche se «fabbricati
») e simili. Non importa tanto la conclusione, quanto le argomentazioni «atomistiche», secondo
cui i singoli elementi che concorrono a formare la stazione di servizio vengono considerati
isolatamente, svuotando fortemente il concetto normativo di «stazione di servizio» per una
questione, non solo di pretesa «evasione interpretativa», ma di imputazione a periodo, dove si
tratta solo di riposizionare gli elementi di costo e di ricavo in altri periodi di imposta
Constructing regionalism in South America : the cases of sectoral cooperation on transport infrastructure and energy
No full textFirst online: 29 January 2018This article contributes to the study of South American regionalism focusing on the emergence of sectoral cooperation starting in 2000. To do so, the article analyses two policy areas transport infrastructure and energy integration-addressing two questions: Why has regional cooperation emerged despite the absence of economic interdependence and market driven demand for economic integration? And why are policy outcomes evident in some areas (i.e. transport infrastructure) while limited in others (i.e. energy)? It is argued that the emergence of regional cooperation as well as the variation in policy outcomes between areas can be explained largely by the articulation of a regional leadership and its effect on the convergence of state preferences. The article shows how the Brazilian leadership, incentivised by the effects of the US-led Free Trade Area of the Americas negotiations and the financial crises that hit the region in the late 1990s, made state preferences converge towards a regionalist project encompassing all South American countries by making visible the mutual benefits of cooperation on transport infrastructure and energy. In the case of energy, however, the emergence of a second regional leadership project - pursued by Chavez's Venezuela- and deep preference divergence led sectoral cooperation into a gridlock
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
STRATEGIE DI DIGITALIZZAZIONE 3D PER LA DOCUMENTAZIONE DI REPERTI ARCHEOLOGICI: IL CASO DELLE CERAMICHE DI SAN DOMENICO
No full textThis paper presents an experimental study carried out as part of the research activities of the CeDiPa
(Center for Cultural Heritage Digitization), aimed at developing advanced digital methodologies for the documentation and enhancement of cultural heritage preserved in emergency contexts, such as post-earthquake storage facilities. The selected case study focuses on the digitization of the ceramic collection of San Domenico, currently housed at PoMAq, the University Museum of L’Aquila. The work involved the use of handheld structured-light 3D scanners, used to acquire archaeological artefacts of small and medium size. The study enabled a comparative evaluation of the two scanning devices in terms of technical performance and the quality of the resulting 3D models. The proposed workflow proved to be both effective and replicable, although certain operational challenges emerged when handling complex or fragmented geometries. The results confirm the significance of 3D digitization as
an active tool for heritage documentation, access, and knowledge dissemination, while also ighlighting the need
for flexible, integrated approaches tailored to specific contexts and artefact characteristics
STRATEGIE DI MODELLAZIONE HBIM: IL CASO STUDIO DELLA CHIESA DI SAN SEBASTIANO A CANISTRO (AQ)
No full textIn the field of architectural heritage, data and information management plays a key role, as their structured organization is essential for knowledge and documentation of the asset. In this, Historic Building Information Modelling (HBIM), thanks to offering itself as a single, shared and easily updatable information system, represents a great opportunity both to form a reliable knowledge base and to make the processes concerning an architectural asset (management and maintenance, restoration, etc.) more efficient. This is despite the well-known critical issues related to extending a methodology developed for new buildings to historic buildings. These issues concern the geometric modelling of complex architectural shapes and the enrichment of HBIM models with information that does not result from design choices but from surveys and analyses of artifacts.
Starting from these considerations, the contribution aims to develop critical reflections useful for the definition of a framework for the application of the BIM methodology to architectural heritage. In particular, through the experimentation on a case study represented by the church of San Sebastiano in Canistro (AQ), we want to test an operational process that, while taking into account the specificities of each case, can be framed within a standardized process for HBIM information modelling
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe 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
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