1,721,249 research outputs found
Scrittura ed esilio: l'occulto sentiero di Elena Fortún
Full text linkEncarnación Aragoneses Urquijo (1886-1952), better known as Elena Fortún, was a famous Spanish children literature’s writer, whose work has been recently reconsidered, in the light of her complex and pioneering activity as a journalist and female creator exploring her unconventional social and gender identity. This paper focuses on the novels she wrote while exiled in Argentina, analysing how this experience reshaped her children literature’s writing, along with its impact on her crucial and most autobiographical novel, Oculto sendero. Published posthumous in 2016, the novel explores Fortún’s in-between gender,social and geographical condition
Catálogo y estudio de la revista "Horizonte. Arte, literatura y actualidades" 1938-1942
No full text
Matilde Ras en la prensa de la Edad de Plata: reportajes en Heraldo de Madrid (1927-1931)
Full text link
Il riconoscimento dei ricavi per le aziende che forniscono servizi cloud
No full textNegliultimi anni il fatturato delle società che fornisconoservizi di cloudcomputingè costantemente
cresciuto ripagando gli investimenti effettuati e dimostrando quanto questa nuova modalità di
gestione e conservazione dei dati e delle informazioni stia diventando di utilizzo comune. Il cloud
computingsembra,dunque, essere diventatoundriver fondamentaleper la crescitadelle società IT.
La sua distribuzione, legata amodelli diversi di fornitura del servizio, apre le porte a considerazioni
sul corretto trattamento contabile dei contratti di cloud, soprattutto per quanto attiene all’area del
riconoscimento dei ricavi da parte delle società che forniscono tali servizi. Lo IAS 18 (Revenue) e il
nuovoIFRS 15 (Revenue fromContracts withCustomers) presentanospecifici requisitiper il corretto
riconoscimento dei ricavi che in alcune circostanze, come per alcune tipologie di contratti (contratti
complessi con prestazionimultiple per esempio), possono renderemeno lineare il riconoscimento
dei relativi ricavi in bilancio. La novità della contrattualista cloud, legata alla dinamicità del servizio
offertoe alle diversemodalitàdi fornitura, aggiunta allanotevole crescitadel segmentosulmercato,
rende opportuno un approfondimento sul tema
The Consolidated Financial Statement: an ongoing problem
No full textFollowing the recent global financial crisis, the issue of finding a better accounting consolidation model has become so important that both the IASB and the FASB have decided to address the problem by improving the accounting standard for the consolidated financial statement. Starting from theoretical assumptions on consolidation, this study analyzes the different approaches that the two standard setters follow, focusing also on the problematic question of SPE’s, and current trends in the accounting convergence process in order to assess the real progress of accounting harmonization in this area and to highlight the importance of this topic as a field of research in worldwide accounting regulation
Enterprise Risk Management e Cloud Computing
Full text linkin risposta al crescente numero di organizzazioni
che utilizzano il cloud computing
come una valida alternativa per soddisfare
le loro esigenze tecnologiche, il Committee
of Sponsoring Organizations of the Treadway
Commission (COSO) nel 2012 ha pubblicato un
paper intitolato “Enterprise Risk Management for
Cloud Computing”. Il documento fornisce indicazioni
sui principi identificati dalCOSOper valutare
e mitigare i rischi derivanti da cloud computing. Il
COSO nel giugno 2016 ha pubblicato il documento
“Enterprise Risk Management - Aligning
Risk with Strategy and Performance”. La nuova
versione è stata progettata per migliorare l’approccio
aziendale ai rischi nuovi ed esistenti
soprattutto in contesti in continua evoluzione per
contribuire a creare, conservare, sostenere e realizzare
il valore, in altre parole a migliorarne le
performance. Una delle recenti evoluzioni è rappresentata
dall’impiego daparte delle aziende del
cloud computing e dei rischi e dei benefici a esso
connessi ed è per questo che il presente lavoro si
pone l’obiettivo di analizzare le best practice in
tema di gestione del rischio applicato al cloud
computing
Towards a framework for disclosures in corporate financial reports: a critical analysis
No full textThe studies carried out on disclosure in the last two decades have created great interest in the narrative section of corporate reporting. However, despite the undoubted effects of disclosure on the efficiency of the capital markets, as empirical research has shown, the significant increase in information in corporate reporting and the lack of adequate regulation have contributed to incrementing the complexity, subjectivity and unreliability of disclosure. There is a strong consensus in the financial community on the essential role of disclosure in corporate financial reports, with the result that many standard setters have increased their efforts to develop a framework for disclosures. Among others, in July 2012, the European Financial Reporting Advisory Group published a Discussion Paper, “Towards a Disclosure Framework for Notes”, and in October 2012, the Financial Reporting Council (FRC) published the Discussion Paper “Thinking about disclosure in a broader context” that aimed to address the underlying principles and content of corporate disclosure to assist standard setters in developing disclosure requirements on a more consistent basis using a set of agreed principles. From an interpretative and critical perspective of qualitative analysis, this paper examines the main characteristics of the two kinds of disclosure and compares them in order to verify how they fit in with the necessity to rationalize and simplify the current disclosure regime and to create a Framework that may lead to an equilibrium between costs/benefits and providing entity-specific information/comparability. The analysis presented here is supported by an examination of the vast literature on the subject with the aim of highlighting how the two papers in question respond to the issues arising from studies on disclosure. The results of the analysis show that the two Disclosure Frameworks apply different approaches with few similarities. This situation could create various initiatives that complicate the debate on disclosure framework and the identification of disclosure requirements on a more consistent basis of agreed principles. Additionally, the critical analysis underlines the gap between the EFRAG and FRC discussion papers and the features of high quality disclosure identified by the main studies on disclosure. Finally, it presents some reflections about the identification of the key principles for a better disclosure such as user’s needs, placement criteria, materiality and comparability starting from the Conceptual Framework of financial statement. This paper encourages debate on the narrative part of the financial statement and the importance of finding a framework for disclosure that would eliminate the tendency to present a boilerplate lacking in relevance and comparability
- …
