L'informativa di bilancio nelle imprese familiari di piccole dimensioni : caratteri distintivi e aspetti evolutivi

SOMMARIO: 1. I fattori che incidono sulla funzione informativa del bilancio nelle imprese familiari. 2. Funzione, obiettivi e attese informative nella comunicazione esterna delle imprese familiari. 3. I caratteri del “familismo” nei prospetti di bilancio. 4. Verso un nuovo modello di bilancio per le imprese familiari: riflessioni critiche e spunti per la ricerca.

Drying kinetics of two grape varieties of Italy

Two varieties of grapes, white grape and red grape grown in the Campania region of Italy were selected for the study of drying characteristics. Comparisons were made with treated and untreated grapes under constant drying condition of 50o C in a conventional drying system. This temperature was selected to represent farm drying conditions. Grapes were purchased from a local market from the same supplier to maintain the same size of grapes and same properties. An abrasive physical treatment was used as pretreatment. The drying curves were constructed and drying kinetics was calculated using several commonly available models. It was found that treated samples show better drying characteristics than untreated samples. The objective of this study is to obtain drying kinetics which can be used to optimize the drying operations in grape drying.

Drying kinetics, quality changes and shrinkage of two grape varieties of Italy

Two varieties of grapes, white grape and red grape grown in the Campania region of Italy were selected for the study of drying characteristics, moisture diffusion, quality changes (colour) and shrinkage behaviour. Comparisons were made with treated and untreated grapes under constant drying condition of 50o C in a conventional drying system. This temperature was selected to represent farm drying conditions. Grapes were purchased from a local market from the same supplier to maintain the same size of grapes and same properties. An abrasive physical treatment was used as pretreatment. The drying curves were constructed and drying kinetics was calculated using several commonly available models. It was found that treated samples shows better drying characteristics than untreated samples. The objective of this study is to obtain drying kinetics which can be used to optimize the drying operations in grape drying.

Drying kinetics, quality changes and shrinkage of Two grape varieties of Italy

Two varieties of grapes, white grape and red grape grown in the Campania region of Italy were selected for the study of drying characteristics, moisture diffusion, quality changes (colour) and shrinkage behaviour. Comparisons were made with treated and untreated grapes under constant drying condition of 50o C in a conventional drying system. This temperature was selected to represent farm drying conditions. Grapes were purchased from a local market from the same supplier to maintain the same size of grapes and same properties. An abrasive physical treatment was used as pretreatment. The drying curves were constructed and drying kinetics was calculated using several commonly available models. It was found that treated samples shows better drying characteristics than untreated samples. The objective of this study is to obtain drying kinetics which can be used to optimize the drying operations in grape drying.

Nota sullo status della gallina prataiola (Tetrax tetrax) nella Zona di Protezione Speciale Piana di Semestene, Bonorva, Macomer e Bortigali (Sardegna), 2007-2009

The little bustard Tetrax tetrax is a bird of agro-pastoral landscapes rapidly disappearing from most of Western Europe due to agricultural intensification. In Italy, the species is virtually extinct from the mainland but still occurs in Sardinia, where four Special Protection Areas (SPAs) have been designated in 2007 to protect the bustard and related habitat. In this note, we document a steep decline (between 50 and 87,5%) of the species during the last decade in one of those four SPAs, Plains of Semestene, Bonorva, Macomer and Bortigali. However, during summer 2009, a group of 17 individuals was found within the SPA, confirming that the species, although at low numbers (5-15 displaying males), still breeds successfully in the area. Potential limiting factors are also discussed. We urge to undertake conservation measures based on solid scientific evidence if the local population is to be saved from probable extinction in the near future.

Implications of governance structures on urban climate action: evidence from Italy and Spain

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Predation and selection in copepod populations of Alpine waters [Translation from: Bollettino di Zoologia 21 541-545, 1954]

Zooplankton was studied in four alpine lakes in Switzerland, France and Italy. The presence the presence of the invertebrate predator Heterocope in three lakes was stated. It is then discussed why in three of these four lakes, the copepod Arctodiaptomus denticornis is present in the absence of Arctodiaptomus bacillifer, and vice versa respectively in the second and first parts of the lacustrine summer.

Il Sistema di Revenue Management strumento per lo sviluppo turistico sostenibile delle destinazioni

Businesses interact constantly with the environment, realizing several and heterogeneous exchanges. Organizations can be considered a system of different interests, frequently conflicting and the satisfaction of different stakeholders is a condition of success and survival. National and international literature attempts to explain the complex connection between companies and environment. In particular, the Stakeholder Theory considers crucial for businesses the identification of different stakeholders and their involvement in decision-making process. In this context, profit can not be considered the only purpose of companies existence and business aims become more numerous and different. The Stakeholder Theory is often utilized as framework for tourism studies, in particular in Sustainable Tourism Development research. In fact, authors consider sustainable the tourism development able to satisfy interests of different stakeholders, traditionally identified as local community and government, businesses, tourists and natural environment. Tourism businesses have to guarantee the optimal use of natural resources, the respect of socio-cultural tradition of local community and the creation of socio-economic benefits for all stakeholders in destinations. An obstacle to sustainable tourism development that characterizes a number of destinations worldwide is tourism demand seasonality. In fact, its negative impact on the environment, economy and communities may be highly significant. Pollution, difficulties in the use of public services, stress for residents, seasonal incomes, are all examples of the negative effects of seasonality. According to the World Tourism Organization (2004) the limitation of seasonality can favour the sustainability of tourism. Literature suggests private and public strategies to minimize the negative effects of tourism seasonality, as diversification of tourism products, identification of new market segments, launching events, application of public instruments like eco-taxes and use of differential pricing policies. Revenue Management is a managerial system based on differential pricing and able to affect price sensitive tourists. This research attempts to verify if Revenue Management, created to maximize profits in tourism companies, can also mitigate the seasonality of tourism demand, producing benefits for different stakeholders of destinations and contributing to Sustainable Tourism Development. In particular, the study attempts to answer the following research questions: 1) Can Revenue Management control the flow of tourist demand? 2) Can Revenue Management limit seasonality, producing benefits for different stakeholders of a destination? 3) Can Revenue Management favor the development of Sustainable Tourism? The literature review on Stakeholder Theory, Sustainable Tourism Development, tourism seasonality and Revenue Management forms the foundation of the research, based on a case study approach looking at a significant destination located in the Southern coast of Sardinia, Italy. A deductive methodology was applied and qualitative and quantitative methods were utilized. This study shows that Revenue Management has the potential to limit tourism seasonality, to mitigate negative impacts occurring from tourism activities, producing benefits for local community and to contribute to Sustainable Tourism Development.

L’isola delle madri assenti: tracce di presenza femminile nella narrativa storica siciliana contemporanea (1990-2007)

The watershed constituted by the historical novels of Leonardo Sciascia (1921- 1989), Vincenzo Consolo (1933-2012) and Andrea Camilleri (born 1925), are starting points for analysing subsequent writings of history in Sicily, particularly those that deal with the hermeneutical function of literature as a means of critically reading official historiography. Nevertheless, whereas ample critical attention has been paid to male writers, whose work is deemed ‘mainstream’, there has been insufficient analysis of the role of female authors in relation to literary representations of Sicilian history. By considering the distinctiveness of the Sicilian literary tradition, the thesis identifies a series of transformations of the genre which have occurred in recent years within the context of feminine writing, and examines the historical narratives of contemporary Sicilian writers Maria Attanasio, Silvana La Spina and Maria Rosa Cutrufelli produced between 1990 and 2007. The study problematizes the lack of critical debate about feminine narratives in Sicily, and places these works in relation to developments in gender and genre theory, focusing particularly on Margherita Ganeri’s studies on the historical genre and the canon. After an introductory chapter which argues the case for examining Sicilian female historical fiction as a distinct literary practice, the subsequent chapters feature textual analyses of each author’s main historical fiction works, supporting the reading of the texts with theoretical readings, including the micro-history of Carlo Ginzburg, the écriture féminine of Hélène Cixous, the abjection theory of Julia Kristeva, the theoretical propositions on “experience” by Joan Wallach Scott and Teresa De Lauretis, and the theory of gender as performance proposed by Judith Butler. The analyses underline the importance of the authors’ distinct feminine perspective over Sicilian history and ultimately suggest that the three writers represent significant examples of a “nomadic writing” to be placed outside the Sicilian male literary tradition.

Nuove intersezioni: crimine e storia nella narrativa Italiana al cambio di millennio

My research investigates a recent tendency in Italian literature, characterized by elements of renewal within the novel-writing tradition and of discontinuity with postmodern culture. It proposes an interpretation of the genres of the historical novel and crime fiction in the last fifteen years, in order to underline the important role played by these types of narrative in revitalizing contemporary Italian literature. These modalities of writing are considered both individually and in their connections beyond a traditional notion of genre, emphasizing those characteristics which may be assumed as irreconcilable with a postmodern approach to fiction and those which, furthermore, seem to indicate attempts to take a new course. In particular, my study analyses the recent literary tendency to combine the elements of ‘crime’ and ‘history’ in order to represent political and social reality, and how the works examined relate to postmodern narrative. For this reason, I pay particular attention to the relationship between literature and the past and to the socio-political aspects connected with the praxis of narrating, offering an original interpretation of the way in which the authors studied engage with these characteristics.

An AI formalism for competing claims of identification: capturing the "Smemorato di Collegno" amnesia case

A formal representation is given of the situational structure, and the agents' beliefs about personal identity, in the Smemorato di Collegno amnesia case tried in 1927, in Pollenza, Italy. Another section discusses and formalizes a sample heuristic rule for conjecturing whether an individual identity other than personal, being conveyed by a toponym, was used literally or fictitiously in a given historical corpus of legal casenotes. For example, a landlocked city being named and referred to as though it was a sea port is a fairly good cue for assuming that the toponym is a disguise. Yet, the interpretation is governed by other conventions, when in a play by Shakeaspeare it is stated that a given scene is set on the sea coast of Bohemia. Further discussion of a situational casuistry for identification (especially individual and personal) along with more formal representations will appear in a companion paper "nissanidentifpirandello", also at the disciplinary meet of AI formalisms and legal applications.

Hiring Incentives and Labour Force Participation in Italy

A long-standing economic tradition maintains that labour supply reacts to market tightness; its sensitivity to job quality has received less attention. If firms hire workers with both temporary and open-ended contracts, does participation increase when more permanent jobs are available? We investigate this relationship within a policy evaluation framework; in particular, we examine how labour supply reacted in Italy to a recent subsidy in favour of open-ended contracts. This subsidy increased labour force participation by 1.4% in 2001 and 2.1% in 2002. This increase was concentrated on males aged 35-54, with a low or at most a secondary schooling level.