9,766 research outputs found
Chapter 9 Public sector acounting and auditing in Italy in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Eds.) Public Sector Accounting and Auditing in Europe . Palgrave 2015
This chapter analyses the public sector accounting and audit systems in the three levels of government in Italy. The harmonization law under trial (mandatory application will start in 2015) is considered as the basis for discussion. The new set of accounting and auditing rules has mainly focused on achieving a harmonization between public entities in Italy and is inspired by the need to keep public expenditure under control, while improving the efficiency and effectiveness of the whole public sector. The rules for public sector accounting combine the traditional budgetary culture with accrual, but the application of international standards seems to be faraway
Sandra Cisneros's Woman Hollering Creek
This addition to Rodopi Presss Dialogue Series presents a collection of essays solely dedicated to Woman Hollering Creek (1991), Sandra Cisneross groundbreaking collection of short fiction stories and sketches. The emerging and veteran scholars who have.Intro -- SANDRA CISNEROS'S Woman Hollering Creek -- Contents -- General Editor's Preface -- Introduction -- I. Negotiating Borders: Issues of Sociocultural Cooptation -- Amphibious Women: The Complexity of Class in Sandra Cisneros's Woman Hollering Creek and Other Stories -- So You'll Know Who I Am: Inventory and Identity in Woman Hollering Creek and Other Stories -- The Chicana Trinity: Maternal Mestiza Consciousness in Woman Hollering Creek and Other Stories -- Author Dialogue -- II. Toys, Tiny Candies, and Telenovelas: Popular and Material Culture as Storytelling Agents -- Male and Female Roles in Mexican-American Society: Issues of Domestic Violence in "Woman Hollering Creek" -- Reading the Puns in "Barbie-Q" -- The Gummy Bears Speak: Articulating Identity in Sandra Cisneros's "Never Marry a Mexican" -- Author Dialogue -- III. Images of Masculinity -- "Are you my general?": Revising Representation in "Eyes of Zapata" -- Boys to Men: Redefining Masculinities in Woman Hollering Creek and Other Stories -- Author Dialogue -- IV. Images of Women: Role Expectations and Conflict -- Resemantization of Chicana Motherhood and Sexuality Through the Virgin of Guadalupe -- The Cries of La Llorona: Maternal Agency in "Woman Hollering Creek" -- Voicing Taboos in Sandra Cisneros's Woman Hollering Creek and Other Stories -- Author Dialogue -- About the Authors -- IndexThis addition to Rodopi Presss Dialogue Series presents a collection of essays solely dedicated to Woman Hollering Creek (1991), Sandra Cisneross groundbreaking collection of short fiction stories and sketches. The emerging and veteran scholars who have.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
Indagini radiografiche, riflettografiche all’infrarosso e restauro della Pala di Castelfranco
Ramazzottius saltensis Claps & Rossi 1984
124. Ramazzottius saltensis (Claps & Rossi, 1984) [T] Hypsibius saltensis sp. nov. (Claps & Rossi 1984) Terra typica: Argentina (South America) Argentina: • 24 ° 55 ′S, 64 °09′W; 400 m asl: Type Locality: Salta Province, road from Las Lajitas to J.V. González, lichens on tree in the mountains (6 samples). Claps & Rossi (1984) Record numbers: Argentina: 1; total: 1. Remarks: This species is currently endemic to Argentina.Published as part of Kaczmarek, Łukasz, Michalczyk, Łukasz & Mcinnes, Sandra J., 2015, Annotated zoogeography of non-marine Tardigrada. Part II: South America, pp. 1-107 in Zootaxa 3923 (1) on page 53, DOI: 10.11646/zootaxa.3923.1.1, http://zenodo.org/record/24193
O beijo amorfista e a patologia do organismo social: monogamia e família nuclear nos papéis do libertário Giovanni Rossi
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Filosofia e Ciências Humanas. Programa de Pós-Graduação em História.Fundada no final do século XIX no interior do estado do Paraná por imigrantes italianos anarquistas, a Colônia Cecília foi pensada para ser um laboratório social onde as idéias e teorias libertárias pudessem ser colocadas em prática e analisadas cientificamente, sobretudo, as idéias relativas ao amor livre e dissolução da família nuclear defendidas por Giovanni Rossi, idealizador e fundador do núcleo libertário. Crítico dos relacionamentos monogâmicos e da família nuclear, Giovanni Rossi propunha a experimentação de relacionamentos múltiplos e simultâneos, o que denominou de Beijo Amorfista. Para Giovanni Rossi, a poligamia e a poliandria representavam um direito natural, assim como o meio através do qual e família nuclear poderia ser extinta, esta, entendida por Rossi como a mais funesta instituição humana. Nesse sentido, este trabalho tem como objetivo compreender as representações do libertário italiano Giovanni Rossi acerca dos relacionamentos conjugais monogâmicos e da família nuclear no final do século XIX. Foram utilizadas como fontes, sobretudo, suas obras lançadas entre os anos de 1891 e 1895, assim como correspondências endereçadas a amigos e familiares e outros escritos publicados na imprensa libertária da época. Assim sendo, a partir dos papéis de Giovanni Rossi, o presente trabalho aborda as discussões entre anarquismo, família, conjugalidades e amor livre.This study aims to understand the representations of italian Giovanni Rossi libertarian about relationships and marriage monogamous nuclear family in the late nineteenth century. Were used as sources, above all, his works released between the years 1891 and 1895, as well as letters addressed to friends and family and other writings published in newspapers of the time libertarian. Thus, form the papers of Giovanni Rossi, this paper discusses the discussions between anarchism, family, conjugalities and free love
Pandemia: «el riesgo mundial son los ‘remedios’ usados para resucitar las economías»
Fil: Díaz, Sandra. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas, Físicas y Naturales; Argentina.Fil: Díaz, Sandra. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto Multidisciplinario de Biología Vegetal; Argentina.Fil: Rossi; Leonardo. Página 12; Argentina."La pandemia abrió, aún tímidamente, algunos debates sobre el vínculo entre los virus, la destrucción de la naturaleza y los modelos económicos. Las voces dominantes en torno a cómo pensar la organización económica tras la crisis dejan poco lugar a los datos y las sugerencias que pueden aportar miradas como la de Sandra Díaz, una de las voces científicas argentinas de mayor prestigio en el mundo. Díaz integra la Plataforma Intergubernamental sobre Biodiversidad y Servicios Ecosistémicos (IPBES) impulsada por Naciones Unidas. Egresada de la Universidad Nacional de Córdoba y miembro del CONICET, esta doctora en Ciencias Biológicas llama a concebir la idea de “una sola salud” para comprender la salud humana en vínculo con la salud de los ecosistemas".Por Leonardo Rossi, para Página 12publishedVersionFil: Díaz, Sandra. Universidad Nacional de Córdoba. Facultad de Ciencias Exactas, Físicas y Naturales; Argentina.Fil: Díaz, Sandra. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto Multidisciplinario de Biología Vegetal; Argentina.Fil: Rossi; Leonardo. Página 12; Argentina
Chapter 16. Comparing Accounting Systems in Europe
This chapter compares public sector budgeting, accounting and auditing systems of the three levels of government in the 14 European countries included in the book. The analysis reveals that budgeting and accounting systems show a significant heterogeneity between countries for all government levels and that there is also lack of harmonization among different government levels within a country. In most of the countries, accounting standards are different for central, regional and local government. Furthermore, although in all countries analyzed there are provisions for both internal and external audit, auditing in the public sector also offers a heterogeneous panorama. The chapter concludes with a view of the readiness for change to IPSAS or EPSAS in the countries analyzed, showing important differences in the challenges and efforts necessary to move towards this direction
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