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 Manuale Di Lettura Per Lo Studio Pratico Dei Vari Generi Di Componimenti Letterari written by Alcibiade Vecoli (comp) and published by . This book was released on 1921 with total page 1028 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Food written by Massimo Sargiacomo and published by Routledge. This book was released on 2016-03-02 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

Download or read book Cash accounting system according to IAS IFRS written by Paola Saracino and published by Giuffrè Editore. This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Italian Business Dictionary written by Morry Sofer and published by Taylor Trade Publications. This book was released on 2011-12-01 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Up-to-date business terms including banking, the internet, computers, accounting, insurance, real estate, taxes, and more, designed to facilitate communication and cross linguistic barriers.

Download or read book Official catalogue written by Dublin international exhibition, 1865 and published by . This book was released on 1865 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Polyglot Commercial Correspondence Compiled on a Special Plan in the English German French Italian Spanish and Portuguese Languages Each Part Forming an Original Text and the Others Being the Translations Or Keys to it Parte portugueza 1915 written by Gaetano Frisoni and published by . This book was released on 1915 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Justifying Strict Liability written by Marco Cappelletti and published by Oxford University Press. This book was released on 2022-06-23 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The imposition of strict liability in tort law is controversial, and its theoretical foundations are the object of vigorous debate. Why do or should we impose strict liability on employers for the torts committed by their employees, or on a person for the harm caused by their children, animals, activities, or things? In responding to this type of questions, legal actors rely on a wide variety of justifications. Justifying Strict Liability explores, in a comparative perspective, the most significant arguments that are put forward to justify the imposition of strict liability in four legal systems, two common law, England and the United States, and two civil law, France and Italy. These justifications include: risk, accident avoidance, the 'deep pockets' argument, loss-spreading, victim protection, reduction in administrative costs, and individual responsibility. By looking at how these arguments are used across the four legal systems, this book considers a variety of patterns which characterise the reasoning on strict liability. The book also assesses the justificatory weight of the arguments, showing that these can assume varying significance in the four jurisdictions and that such variations reflect different views as to the values and goals which inspire strict liability and tort law more generally. Overall, the book seeks to improve our understanding of strict liability, to shed light on the justifications for its imposition, and to enhance our understanding of the different tort cultures featuring in the four legal systems studied.

Download or read book Italian Books and Periodicals written by and published by . This book was released on 1975 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Going Concern Principle in Non Financial Disclosure written by Rosa Lombardi and published by Springer Nature. This book was released on 2021-08-31 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.

Download or read book The Agricultural Cooperative in the Framework of the European Cooperative Society written by Georg Miribung and published by Springer Nature. This book was released on 2020-04-09 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the Statute for a European Cooperative Society (SCE) regarding agricultural activities by comparing how specific questions arising in this context must be dealt with under the Italian and Austrian legal systems. In this regard, Council Regulation (EC) No. 1435/2003, of 22 July 2003, on the Statute for a European Cooperative Society (SCE), is used as a tool for the structured analysis of various aspects of agricultural cooperatives. However, a comparison is only meaningful if the results are made comparable on the basis of a previously defined standard. Accordingly, the study uses, on one hand, a cooperative model developed by European legal scholars that defines general guidelines on how cooperatives should function (PECOL). On the other, the results are presented in connection with economic considerations to discuss how efficient rules can be developed.

Download or read book Fonologia Romanza written by Pier Enea Guarnerio and published by . This book was released on 1918 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Polyglot Commercial Correspondence Compiled on a Special Plan in the English German French Italian Spanish and Portuguese Languages Each Part Forming an Original Text and the Others Being the Translations Or Keys to it English part 1919 written by Gaetano Frisoni and published by . This book was released on 1919 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Statistics written by Zoltan Kenessey and published by . This book was released on 1997 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nationalism in Italian Education written by Howard Rosario Marraro and published by . This book was released on 1927 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The implementation gap of NPM reforms in italian local governments An empirical analysis written by Aldo Pavan and published by FrancoAngeli. This book was released on 2015-02-12T00:00:00+01:00 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 374.1.4