52 resultados para orientamento :: 573 :: Orientamento economico-aziendale


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This essay is intended as a self-reflective, auto-critique of the ‘social accounting community’. The essay is directed at the academic community of accountants concerned with social accounting. This `community' is predominantly concerned with English language accounting journals and is preoccupied with the social and environmental practices of the larger private sector organisations. The essay is motivated by a concern over our responsibilities as academics in a world in crisis and a concern that social accounting is losing its energy and revolutionary zeal. This community's social accounting endeavours have taken place in almost complete ignorance of the activities and developments in non accounting communities and, in particular, developments in the public and third sectors. The essay reaches out to the public and third sector work and literature as an illustration of one of the ways in which ‘our’ social accounting can try to prevent itself from becoming moribund.

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Detection of growth-promoter use in animal production systems still proves to be an analytical challenge despite years of activity in the field. This study reports on the capability of NMR metabolomic profiling techniques to discriminate between plasma samples obtained from cattle treated with different groups of growth-promoting hormones (dexamethasone, prednisolone, oestradiol) based on recorded metabolite profiles. Two methods of NMR analysis were investigated—a Carr–Purcell–Meiboom–Gill (CPMG)-pulse sequence technique and a conventional 1H NMR method using pre-extracted plasma. Using the CPMG method, 17 distinct metabolites could be identified from the spectra. 1H NMR analysis of extracted plasma facilitated identification of 23 metabolites—six more than the alternative method and all within the aromatic region. Multivariate statistical analysis of acquired data from both forms of NMR analysis separated the plasma metabolite profiles into distinct sample cluster sets representative of the different animal study groups. Samples from both sets of corticosteroid-treated animals—dexamethasone and prednisolone—were found to be clustered relatively closely and had similar alterations to identified metabolite panels. Distinctive metabolite profiles, different from those observed within plasma from corticosteroid-treated animal plasma, were observed in oestradiol-treated animals and samples from these animals formed a cluster spatially isolated from control animal plasma samples. These findings suggest the potential use of NMR methodologies of plasma metabolite analysis as a high-throughput screening technique to aid detection of growth promoter use.

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We investigated, using the single-pass isolated perfused rat liver preparation, whether the centrilobular location of hepatic oxidative drug metabolism could be a contributing factor to the marked sensitivity of drug oxidation to hypoxia. Livers (N = 7) were each perfused for 130 min with 2 micrograms/mL (+)-propranolol, a drug metabolized almost entirely by oxidation in the rat. The direction of flow was reversed after 60 min, the order of flow direction being randomized. Normal oxygenation was used during the first 30 min of antegrade and of retrograde perfusion, but in the second 30 min perfusate was equilibrated with a N2/O2 mixture designed to reduce hepatic oxygen delivery by half. During normal oxygenation there was no significant difference between antegrade and retrograde perfusion in hepatic oxygen delivery and physiological parameters such as oxygen consumption and extraction, perfusion pressure and bile flow. During hypoxia, mean oxygen delivery was slightly lower with retrograde perfusion (retrograde: mean = 2.37 mumol/min/g liver, range = 1.56-3.17; antegrade: mean = 2.90 mumol/min/g liver, range = 1.96-4.08; P = 0.04), but there was no significant difference in physiological parameters within each liver (P > 0.05). Propranolol clearance during normal oxygenation was similar to the perfusion rate (10 mL/min) and was the same for both directions of perfusion (antegrade 9.88 +/- 0.07 mL/min, retrograde 9.88 +/- 0.13 mL/min, P > 0.05). Hypoxia reduced propranolol clearance substantially, but the decrease was significantly greater with antegrade perfusion (5.65 +/- 1.89 mL/min) than with retrograde perfusion (6.76 +/- 1.95 mL/min, P = 0.014). Oxidative drug metabolism is located primarily in the centrilobular zone and sinusoidal oxygen concentration is lowest in the "downstream" zone with both antegrade and retrograde perfusion. These findings suggest that the centrilobular location of propranolol metabolism may influence the effect of hypoxia on propranolol elimination, but is not a major contributor to the marked sensitivity of propranolol elimination to hypoxia antegrade perfusion.

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The urban-rural divide in China was an entrenched feature of Chinese society in the Maoist era. This divide generated and continues to generate inequality as between the rural population and the urban population. In post-Deng China, legal and administrative distinctions between urban and rural have become blurred, especially with the development of rural-urban migration. Nevertheless, the urban-rural divide still exists, and the income of farmers is below that of urban residents. In this paper, it is argued that the emergence of the phenomenon of “quasi-commons” in rural China, crossing the “borders” of the urbanrural divide, may increase farmers’ income in the future and bridge this divide. The paper focuses on different forms of “quasi-commons” (the sharing and use of communal land) emerging in rural areas, including the farmland shareholding cooperatives and transforming rural land management rights into shares in joint ventures. There are divergent views held by Chinese academics and policy makers about “quasi-commons” in rural China, as well as the direction of change in the rural land system. However, most of the proposals for reform have been polarized between nationalization and privatization of rural land. Looking beyond this “boundary thinking” and drawing on the discourses of “the commons” (for example, the writings of Hardin, Heller and Ostrom), this paper analyses the theoretical models of both the nationalization and privatization schemes and their shortcomings. The present essay also analyses the prospect for, and the barriers to the emerging commons in rural China.

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Laser welding is an important process for fabricating complex components involving NiTi shape memory
alloy. As welding is a thermal process, the amount of heat input and the rate of cooling have significant
impact on the microstructure and hence the resultant characteristics of NiTi. In this study, the effect of
laser welding and post-weld-annealing from 573 K to 1173 K on the thermal phase transformation behaviors,
tensile deformation and micro-hardness characteristics of the laser-welded NiTi thin foils were investigated.
It was found that the as-welded sample exhibited inferior super-elasticity compared to the base
material, and the super-elasticity could be partially restored by annealing at 573 K. On the other hand,
annealing of the weldment above the recrystallization temperature would lower the super-elasticity.

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In this study, two L27 Taguchi experiments were carried out to study the effect of fibre laser welding parameters and their interactions upon the weld bead aspect ratio of nickel–titanium thin foil. The optimum parameters to produce full penetrated weld with the largest aspect ratio and desirable microstructure were successfully obtained by the Taguchi experimental design. The corrosion property of the optimized NiTi weld in Hank’s solution at 37.5 °C was studied and compared with the as-received NiTi. To improve the corrosion properties of the weld, the effect of post-weld-heat-treatments ranging from 573 to 1173 K was investigated. The corrosion properties, surface morphology, microstructure and Ti/Ni ratio of the heat-treated NiTi weld were analysed. It was found that a post-weld heat treatment at 573 K for 1 h provided the best pitting corrosion resistance at the weld zone.

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We have carried out X-ray scattering experiments on iron foil samples that have been compressed and heated using laser-driven shocks created with the VULCAN laser system at the Rutherford-Appleton Laboratory. This is the highest Z element studied in such experiments so far and the first time scattering from warm dense iron has been reported. Because of the importance of iron in telluric planets, the work is relevant to studies of warm dense matter in planetary interiors. We report scattering results as well as shock breakout results that, in conjunction with hydrodynamic simulations, suggest the target has been compressed to a molten state at several 100 GPa pressure. Initial comparison with modelling suggests more work is needed to understand the structure factor of warm dense iron. (C) 2013 Published by Elsevier B.V.

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Il tema dei servizi pubblici locali è sicuramente centrale nell'attuale contesto socio-economico nazionale ed internazionale, in quanto essi hanno un impatto determinante sulle condizioni di vita dei cittadini e sulla competitività dei sistemi economici. In ragione di ciò, negli ultimi anni in Italia numerose riforme si sono susseguite, con lo scopo di individuare l'assetto più efficace ed efficiente per tale settore. Le suddette riforme hanno così ridisegnato il ruolo degli Enti Locali, che saranno sempre meno gestori diretti e sempre più direttori di una multiforme orchestra composta dalle aziende esterne chiamate a fornire in prima persona le prestazioni agli utenti finali. Il presente lavoro si propone di individuare, anche attraverso una ricerca sui Comuni capoluogo di Emilia-Romagna e Toscana, strumenti di programmazione e controllo in ottica di gruppo che consentano agli Enti Locali di svolgere questo nuovo delicato ruolo. Tali strumenti verranno disegnati sulla base delle necessità informative delle amministrazioni indagate e nel rispetto delle più recenti riforme in tema di programmazione, rilevazione, gestione, controllo, valutazione e comunicazione delle performance pubbliche.

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MOTIVAZIONI DI PARTENZA Gli studi sul processo di aziendalizzazione delle pubbliche amministrazioni (Hood 1991, Mussari 1994, Valotti 2000) hanno evidenziato che esse possono essere considerate aziende per tre ragioni: istituzionale, costitutiva e comportamentale (Deidda Gagliardo 2002). In particolare, gli enti locali che intendano agire come aziende dovrebbero adottare sistemi (Bertini 1990) di programmazione e controllo (D’Alessio 1992, Borgonovi 2005), funzionali ad un miglioramento delle performances economico-sociali (Anselmi 1993, Farneti 2004). Il presente lavoro è incentrato sul sub-sistema di programmazione delle amministrazioni territoriali: si focalizza l’attenzione sugli enti locali emiliano-romagnoli in quanto caratterizzati da un buon livello di aziendalizzazione (Orelli 2005). RISULTATI ATTESI L’analisi verterà sugli strumenti di programmazione utilizzati dagli enti in oggetto e sui rapporti -orizzontali e verticali (Deidda Gagliardo 2007)- intercorrenti tra gli stessi, mirando a verificarne livello e modalità di applicazione. Lo studio partirà dai risultati della ricerca “Il contributo dei sistemi di programmazione e controllo alla governance locale in Emilia-Romagna”, coordinata dal Prof. Deidda Gagliardo e condotta, rispetto all’universo di 350 enti potenziali, sul campione delle 178 amministrazioni che hanno risposto, rappresentativo di tutte le fasce dimensionali e di tutte le zone geografiche della regione. Tale ricerca, chiusa a fine 2007, ha indagato l’arco temporale 1996 - 2006. Dall’analisi dei dati ci si attende che tutti gli enti osservati adottino gli strumenti di programmazione “obbligatori”, e che l’utilizzo di quelli “facoltativi” sia circoscritto a quelli più virtuosi. La metodologia di ricerca è di tipo misto: • fase deduttiva: sono stati studiati i principali contributi teorici; • fase induttiva: è stato somministrato un questionario strutturato a risposte chiuse ai responsabili dei servizi finanziari; • fase di feedback: si procederà all’analisi critica dei risultati al fine di verificare livello e modalità di utilizzo degli strumenti di programmazione.

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The Supreme Court of the United States in Feist v. Rural (Feist, 1991) specified that compilations or databases, and other works, must have a minimal degree of creativity to be copyrightable. The significance and global diffusion of the decision is only matched by the difficulties it has posed for interpretation. The judgment does not specify what is to be understood by creativity, although it does give a full account of the negative of creativity, as ‘so mechanical or routine as to require no creativity whatsoever’ (Feist, 1991, p.362). The negative of creativity as highly mechanical has particularly diffused globally.

A recent interpretation has correlated ‘so mechanical’ (Feist, 1991) with an automatic mechanical procedure or computational process, using a rigorous exegesis fully to correlate the two uses of mechanical. The negative of creativity is then understood as an automatic computation and as a highly routine process. Creativity is itself is conversely understood as non-computational activity, above a certain level of routinicity (Warner, 2013).

The distinction between the negative of creativity and creativity is strongly analogous to an independently developed distinction between forms of mental labour, between semantic and syntactic labour. Semantic labour is understood as human labour motivated by considerations of meaning and syntactic labour as concerned solely with patterns. Semantic labour is distinctively human while syntactic labour can be directly humanly conducted or delegated to machine, as an automatic computational process (Warner, 2005; 2010, pp.33-41).

The value of the analogy is to greatly increase the intersubjective scope of the distinction between semantic and syntactic mental labour. The global diffusion of the standard for extreme absence of copyrightability embodied in the judgment also indicates the possibility that the distinction fully captures the current transformation in the distribution of mental labour, where syntactic tasks which were previously humanly performed are now increasingly conducted by machine.

The paper has substantive and methodological relevance to the conference themes. Substantively, it is concerned with human creativity, with rationality as not reducible to computation, and has relevance to the language myth, through its indirect endorsement of a non-computable or not mechanical semantics. These themes are supported by the underlying idea of technology as a human construction. Methodologically, it is rooted in the humanities and conducts critical thinking through exegesis and empirically tested theoretical development

References

Feist. (1991). Feist Publications, Inc. v. Rural Tel. Service Co., Inc. 499 U.S. 340.

Warner, J. (2005). Labor in information systems. Annual Review of Information Science and Technology. 39, 2005, pp.551-573.

Warner, J. (2010). Human Information Retrieval (History and Foundations of Information Science Series). Cambridge, MA: MIT Press.

Warner, J. (2013). Creativity for Feist. Journal of the American Society for Information Science and Technology. 64, 6, 2013, pp.1173-1192.

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Until now, scholars have argued that, unlike other Latin American countries with sizable indigenous populations, indigenous politics are largely unimportant in Peru because indigenous-based parties or national-level movements are absent. Rather than focusing solely on the emergence of indigenous parties or movements, which ignores the larger consequence of individuals' indigenous identifications for electoral politics, we argue that it is more important to examine the emergence of indigenous political divisions and their effects on indigenous representation. Using data from the World Values Survey across the presidential elections of 1995, 2001, and 2006, we show that, as indigenous identity has become more carefully defined, indigenous voting divisions have emerged in Peru, and concomitantly, parties have begun to recognize and respond to these divisions.