Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Download or read book The Origins of Accounting Culture written by Massimo Sargiacomo and published by Routledge. This book was released on 2018-05-11 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Download or read book Dimensional Corporate Governance written by Nicholas Capaldi and published by Springer. This book was released on 2017-06-07 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores different dimensions of the field of corporate governance and social responsibility. It discusses how business and society perceive and relate to CSR; how the field has continued to reshape modern corporate boardrooms in both the advanced and emerging economies; how CSR has transformed the manner in which modern corporate entities disclose the non-financial information aspect of their operations to the world at large; and the way in which sustainable development has continued to contribute to improving the quintuple bottom line - people, planet, prosperity, partnership and peace - of 21st century corporate entities. Further, the book also provides evidence of how these aspects of corporate social responsibility are depicted in different forms in eleven nations around the globe.

Download or read book Le concezioni della ragioneria nella dottrina italiana written by Massimo Costa and published by Giappichelli. This book was released on 2001 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Download or read book Critique of Pure Reason Annotated Edition written by Immanuel Kant and published by . This book was released on 2021-09-12 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Viewed by scholars of philosophy as one of the landmark texts of the Enlightenment era, The Critique of Pure Reason is often a primary text in higher educational courses concerning philosophy. First published in 1781 and revised in 1787, this book is generally agreed to be the masterwork of Immanuel Kant for its embracing scope, and the gargantuan influence it has wrought upon philosophers. In composing his most famous critique, Kant consulted the works of contemporary philosophers such as John Locke and David Hume. Their work, which discusses the extent to which human beings can perceive and utilise knowledge, forms the grounding for many of Kant's arguments. Kant divides knowledge into two broad categories - the analytic judgement and the synthetic judgement. This analytic-synthetic distinction is a cornerstone of his work; an analytic judgement being one which holds truth by virtue of its very meaning; and a synthetic judgement being true owing to how it relates to the world around it. Kant discusses at length the means through which humans may theoretically acquire knowledge, despite having not personally observed or experienced the phenomena to which such knowledge relates. The processes by which a reliable body of knowledge is formed by human perception and induction is central to much of the Critique.

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Download or read book Welfare Space written by Stefano Munarin and published by List. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book consists of two parts. In the first we attempt to define the concept of "welfare space", discussing the current state of the concept. In the second instead, we analyze the spatial results of the welfare policies that have been enacted in the Venet

Download or read book Philosophical Lectures on Probability written by Bruno de Finetti and published by Springer Science & Business Media. This book was released on 2008-05-20 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bruno de Finetti (1906–1985) is the founder of the subjective interpretation of probability, together with the British philosopher Frank Plumpton Ramsey. His related notion of “exchangeability” revolutionized the statistical methodology. This book (based on a course held in 1979) explains in a language accessible also to non-mathematicians the fundamental tenets and implications of subjectivism, according to which the probability of any well specified fact F refers to the degree of belief actually held by someone, on the ground of her whole knowledge, on the truth of the assertion that F obtains.

Download or read book Shipwreck With Spectator written by Hans Blumenberg and published by MIT Press. This book was released on 1997 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This elegant essay exemplifies Blumenberg's ideas about the ability of the historical study of metaphor to illuminate essential aspects of being human. Originally published in the same year as his monumental Work on Myth, Shipwreck with Spectator traces the evolution of the complex of metaphors related to the sea, to shipwreck, and to the role of the spectator in human culture from ancient Greece to modern times. The sea is one of humanity's oldest metaphors for life, and a sea journey, Blumenberg observes, has often stood for our journey through life. We all know the role that shipwrecks can play in this journey, and at some level we have all played witness to others' wrecks, standing in safety and knowing that there is nothing we can do to help, yet fixed comfortably or uncomfortably in our ambiguous role as spectator. Through Blumenberg's seemingly inexhaustible knowledge of letters, from ancient texts through nineteenth-century reminiscences and modern speeches, we see layer upon layer revealed in the meanings humans have given to these metaphors; and in this way we begin to understand what metaphors can do that more straightforward modes of expression cannot. This edition of Shipwreck with Spectator also includes "Prospect for a Theory of Nonconceptuality", an essay that recounts the evolution of Blumenberg's ideas about metaphorology in the years following his early manifesto "Paradigms for a Metaphorology".

Download or read book The History of Albania written by Kristo Frashëri and published by . This book was released on 1964 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Lisbon Earthquake written by Thomas Downing Kendrick and published by . This book was released on 1957 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook of Research on Family Business written by Panikkos Poutziouris and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 801 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is a very business-like book in its approach. It has an impressive global reach in its authorship, focal areas and use of evidence; it hits all the major practical challenges of family firms in a spirit that is fresh and current; and it deals with the cutting-edge themes and issues that are uppermost in the minds of owners, executives, advisors and researchers in the field.' – Nigel Nicholson, London Business School, author, Managing the Human Animal, Family Wars and The 'I' of Leadership Acclaim for the first edition: 'The authors have taken a lot of pain in putting this handbook together. As the name indicates, this is an excellent handbook for researchers.' – Global Business Review 'The Handbook of Research on Family Business has collected and synthesized a broad variety of topics by notable researchers who share a common dedication to family business research. This Handbook provides a comprehensive treatment that advances the frontiers of knowledge in family business, provoking valuable thoughts and discussion. The Handbook will serve as both an authoritative and comprehensive reference work for researchers investigating family enterprises.' – A. Bakr Ibrahim, Concordia University, Montreal, Canada 'Although family business research is a young discipline it is both necessary and important. For the wellbeing and future development of our society the survival of prosperous and passionate family business entrepreneurs is indispensable. In order to help the families in business to better understand how to succeed with their enterprises we need qualified and updated research. This book is the answer!' – Hans-Jacob Bonnier, Bonnier Business Press Group, Sweden and 6th Generation Chairman of the Family Business Network – International 'This Handbook is a unique compilation of the most important and the best recent family business research. The field has grown so rapidly that this effort will be a mark for the research to follow. The Handbook of Research on Family Business will be the reference for scholars in family business for many years to come. It will also stimulate new ideas in research.' – John L. Ward, IMD, Switzerland and Northwestern University, US During the previous decade, the multi-disciplinary field of family business has advanced significantly in terms of advances in theory, development of sophisticated empirical instruments, systematic measurement of family business activity, use of alternative research methodologies and deployment of robust tools of analysis. This second edition of the Handbook of Research on Family Business presents important research and conceptual developments across a broad range of topics. The contributors – notable researchers in the field – explore the frontiers of knowledge in family business entrepreneurship and stimulate critical thinking, enriching the repository of theoretical frameworks and methodologies. The Handbook takes a systematic and rigorous approach by providing in-depth insights into the dynamics of family business, its context and the significant role of stakeholders. Ultimately, this scholarly compendium of extant family business papers is an invaluable resource for researchers, educators, family business consultants, family business owner-managers and students.

Download or read book Annali dell Istituto superiore di sanit written by Istituto superiore di sanità (Italy) and published by . This book was released on 1985 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Corporate Accounting Standards written by William Andrew Paton and published by . This book was released on 1957 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Researching Audio Description written by Anna Matamala and published by Springer. This book was released on 2016-06-21 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audio description is one of the many services available to guarantee accessibility to audiovisual media. It describes and narrates images and sounds and resulting audio is then mixed with the original soundtrack. Audio description is a complex process that touches production, distribution and reception. Researching Audio Description: New Approachesgathers academic information and data from the many existing research projects, practices, and training across the world. The book has a telescopic approach, from two introductory chapters where accessibility in general is contextualised as a human right, and the basic concepts of disability and impairment are explored. Research on specific features for audio description script drafting are focused in the second part of the book, with a view to revising existing funded projects and their outcomes. The book offers a wealth of information on both the practical and philosophical, from different approaches in perception and cognition, and different research methodologies. Project information contained in the contributions identifies trends in current research-funded studies which will be valuable as a pointer towards future proposals. The book shows the dynamic state of audio description practice, training and research, while contributing towards the growing critical mass needed in building the field of accessibility studies.

Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.