3 resultados para Introductory accounting

em AMS Tesi di Dottorato - Alm@DL - Università di Bologna


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This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional policies in a sustainable development perspective. The work focused on an application of a Shift-Share model, on the integration with eco-taxes, industrial waste production, energy consumptions, on applications of the extended RAMEA as a policy tool, following Eurostat guidelines. The common thread is the eco-efficiency (economic-environmental efficiency) index. The first part, in English, treats the methodology used to build a more complete tool; in the second part RAMEA has been applied on two regional case studies, in Italian, to support decision makers regarding Strategic Environmental Assessments’ processes (2001/42/EC). The aim is to support an evidence-based policy making by integrating sustainable development concerns at all levels. The first case study regards integrated environmental-economic analyses in support to the SEA of the Regional Waste management plan. For the industrial waste production an extended and updated RAMEA has been developed as a useful policy tool, to help in analysing and monitoring the state of environmental-economic performances. The second case study deals with the environmental report for the SEA of the Regional Program concerning productive activities. RAMEA has been applied aiming to an integrated environmental-economic analysis of the context, to investigate the performances of the regional production chains and to depict and monitor the area where the program should be carried out, from an integrated environmental-economic perspective.

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The aim of this thesis is to investigate the nature of quantum computation and the question of the quantum speed-up over classical computation by comparing two different quantum computational frameworks, the traditional quantum circuit model and the cluster-state quantum computer. After an introductory survey of the theoretical and epistemological questions concerning quantum computation, the first part of this thesis provides a presentation of cluster-state computation suitable for a philosophical audience. In spite of the computational equivalence between the two frameworks, their differences can be considered as structural. Entanglement is shown to play a fundamental role in both quantum circuits and cluster-state computers; this supports, from a new perspective, the argument that entanglement can reasonably explain the quantum speed-up over classical computation. However, quantum circuits and cluster-state computers diverge with regard to one of the explanations of quantum computation that actually accords a central role to entanglement, i.e. the Everett interpretation. It is argued that, while cluster-state quantum computation does not show an Everettian failure in accounting for the computational processes, it threatens that interpretation of being not-explanatory. This analysis presented here should be integrated in a more general work in order to include also further frameworks of quantum computation, e.g. topological quantum computation. However, what is revealed by this work is that the speed-up question does not capture all that is at stake: both quantum circuits and cluster-state computers achieve the speed-up, but the challenges that they posit go besides that specific question. Then, the existence of alternative equivalent quantum computational models suggests that the ultimate question should be moved from the speed-up to a sort of “representation theorem” for quantum computation, to be meant as the general goal of identifying the physical features underlying these alternative frameworks that allow for labelling those frameworks as “quantum computation”.