1,722,201 research outputs found
Il controllo del capitale circolante e delle condizioni del credito per il miglioramento delle performance aziendali
No full textIl negativo andamento congiunturale degli ultimi anni e le connesse restrizioni creditizie cui sono sottoposte le aziende hanno evidenziato la necessità di dedicare maggiore attenzione alla gestione del capitale circolante, per il suo ruolo cruciale nella definizione dell’equilibrio finanziario/patrimoniale e per i connessi effetti sul risultato economico e sul livello dei rischi assunti. Il Working Capital, con la dinamicità delle grandezze in movimento, è l'area principale nella quale poter attuare politiche attive di gestione tese a contenere il fabbisogno finanziario in un periodo relativamente breve.
Muovendo dagli strumenti di analisi e dai fattori che determinano il livello effettivo del capitale circolante, questo lavoro adotta un approccio interdisciplinare per supportare le continue previsioni e il monitoraggio del suo andamento, al fine di rilevare per tempo eventuali criticità all'interno dei cicli operativi che lo caratterizzano e di adottare gli interventi gestionali finalizzati a tenere sotto controllo il Working Capital, applicando la logica e gli strumenti adottati per la valutazione di ogni altro investimento.
In particolare, considerato che il contesto di riferimento ha accentuato le mutue relazioni tra credito commerciale e disponibilità/costo del credito bancario, si focalizza l'attenzione sulla valutazione ex-ante, tramite simulazioni, dei probabili effetti di differenti politiche commerciali sul piano finanziario ed economico, collegandole a possibili scenari di dilazioni concedibili e condizioni del credito per il venditore e per il compratore. Infine, si analizzano con un approccio economico-contabile gli effetti di variazioni dei termini di pagamento sulla redditività aziendale.
I temi trattati possono essere particolarmente utili per l’alta formazione universitaria e professionale nei corsi di laurea e nei master di specializzazione in cui si studiano gli strumenti del controllo direzionale
Plane Wave Diffraction by a Non-Planar DPS-DNG Junction in the Case of Normal Incidence
No full textThis paper solves the diffraction problem associated to a plane wave impacting a non-planar junction of two lossy planar slabs with different electric and magnetic characteristics. One slab consists of a standard double positive material whereas an unusual double negative metamaterial is used for the other slab. A uniform asymptotic solution is proposed in the framework of the uniform theory of diffraction when the incidence direction is orthogonal to the edge of the junction. Such a solution is based on the physical optics approximation of the electric and magnetic equivalent surface currents assumed as radiating sources in the surrounding space and used in the far-field radiation integral. This last denotes the starting point of an analytical procedure that provides closed form expressions containing the transition function of the uniform theory of diffraction and the geometrical optics contribution of the junction. The resulting diffracted field is able to compensate the jumps of the geometrical optics field at the shadow boundaries
A Solution for the Plane Wave Diffraction by the Discontinuity Between Two Co-Planar Metamaterial Sheets
No full textA Uniform Asymptotic Solution for the Diffraction by an Arbitrary-Angled Wedge Coated by Lossy DNG Metamaterials: The Case of Normal Incidence
No full textThe diffraction problem involving an arbitrary-angled perfectly conducting wedge that is coated by a lossy metamaterial slab is solved in the case of plane waves at normal incidence. The solution works in the context of the uniform theory of diffraction and is obtained by means of an analytical procedure that is based on the use of electric and magnetic equivalent surface currents evaluated under the physical optics approximation. The expressions of the diffraction coefficients are manageable since they are in closed form and contain the geometrical optics response of the structure and the transition function of the uniform theory of diffraction. The corresponding diffracted field is able to compensate the geometrical optics discontinuities at the shadow boundaries
Near-field far-field transformation from nonredundant plane-polar data: Effective modellings of the source
No full text
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
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