From “capital accounting system” to Ias/Ifrs through a National and International literature analysis

The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs

The Problem of Financial Accounting Measurement in Italian Accounting Thought between the 19th and the 20th Century From “Exchange Value” to “Historical Cost”

The main subject of the paper is the theory of accounting measurement as observed in its historical development. More notably, the research concerns theoretical concepts of such discipline, as developed by the Italian doctrine in a very specific age, that is, between the second half of the nineteenth century and the first half of the twentieth century, i.e. from the theorization of the “exchange value rule” to the theorization of the “historical cost principle”. As it was impossible to examine the thought of the many scholars who gave their contribution, each one in his own way, to the development of this subject, we deemed it appropriate to focus our attention on those scholars who left their mark on the accounting history in the analyzed period. We will mention in particular such scholars as Francesco Villa, Giovanni Rossi, Fabio Besta, Gino Zappa, the latter seen in the early stage of his thinking. The analysis of the different theories devised by the above-mentioned masters, which cannot but be conducted within the limited length of this paper, led us to identify three logical steps in the evolution of the theories that have been developed on the subject in the considered phase. The results of the study can be summarized in the following considerations. In the second half of the nineteenth century, some of the best accounting experts, faced with the need to properly develop the problem of accounting measurement, thought it appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal discipline, by blindly borrowing the theory of value from the former and the theory of valuation from the latter. During such age, everything hinged around the concept of “exchange value”. At the dawn of the last century, the scholars' attitude tended to become more critical. Doctrine in particular began to wonder about a subject that was crucial to the theory of accounting measurement, notably the informative purposes from which such theory takes inspiration. At the same time, a first principle took shape, which is still the basis of the theory of accounting measurement, which might be called the finalistic principle of value, which lays down that different measurement criteria must be applied to different informative purposes. An alternative criterion to that of the “exchange value” thus makes its appearance on the scene of the accounting measurement, notably, the historical cost principle. With its introduction and above all with the relinquishment of the combination of economic cost that had been initially accepted by the doctrine and the later transition to the combination of manufacturing cost, the accounting world managed to get rid, once and for all, of economic and valuative assumptions, thus becoming independent in its accounting measurements. This is mainly due to the scholars' ability to learn precious lessons from the observation of the accounting scene of the time.Accounting History, Financial Accounting Measurement, Asset Valuation, Exchange Value, Cost Principle, Combinations of Costs, Italy.

Les théories du texte de François Rastier au service d’une lecture interprétative de la mode

Cet article s’inspire de la sémiotique interprétative de F. Rastier pour analyser un défilé de mode (Collection printemps-été 2003, Ungaro). D’un point de vue théorique ou méthodologique, l’auteur démontre comment la sémiotique interprétative doit compléter le travail de la sémiotique tensive (Fontanille, Zilberberg) sur un corpus qui n’est pas, à strictement parler, textuel.This essay finds its source in the interpretative semiotics of F. Rastier in order to analyse a fashion show (Ungaro’s Spring-Summer Collection of 2003). From a theoretical or methodological point of view, the author demonstrates how interpretative semiotics must complete the work of tensive semiotics (Fontanille, Zilberberg) on a corpus that isn’t, strictly speaking, textual

Análisis semiótico-lingüístico del discurso de la marca moderna (I). El caso de Moviline en España

The modern brand is a semiotic motor immersed in a discoursive, relational and interlocutive communication continuum where the brand gets a name, a voice, a personality and, in short, transmits different values and needs. Moviline is a necessary and practical sign-product full of materiality, but lacks a symbolic representation.La marca moderna es un motor semiótico inmerso en un baño de comunicación discursiva, relacional e interlocutoria donde aquélla adquiere un nombre, una voz, una personalidad y, en definitiva, una identidad transmisora de diferentes valorizaciones y necesidades. Moviline es un producto-signo necesario y práctico lleno de materialidad mas carente de simbología representativa

α-MSH inhibits induction of C/EBPβ-DNA binding activity and NOS2 gene transcription in macrophages

α-MSH inhibits induction of C/EBPβ-DNA binding activity and NOS2 gene transcription in macrophages.Backgroundα-Melanocyte–stimulating hormone (α-MSH) is an endogenous tridecapeptide that exerts anti-inflammatory actions and abrogates postischemic renal injury in rodents. α-MSH inhibits lipopolysaccharide (LPS)-induced gene expression of several cytokines, chemokines, and nitric oxide synthase-2 (NOS2), but the molecular mechanisms underlying these effects have not been clearly defined. To test the hypothesis that α-MSH inhibits the expression of inducible trans-activating factors involved in NOS2 regulation, we used RAW 264.7 macrophage cells to examine the effects of α-MSH on the activation of nuclear factor-кB (NF-кB) and CCAAT/enhancer binding protein-β (C/EBPβ), trans-acting factors known to be involved in LPS + interferon (IFN)-γ induction of the NOS2 gene.MethodsGel shift assays were performed to identify NF-кB and C/EBP DNA binding activities in LPS + IFN-γ–treated RAW 264.7 cells in the presence and absence of α-MSH. NOS2 promoter assays were conducted to identify the effects of α-MSH on LPS + IFN-γ–mediated induction of NOS2 transcription.ResultsGel shift assays demonstrated LPS + IFN-γ induction of NF-кB and C/EBP family protein-DNA complexes in nuclei harvested from the cells. Supershift assays revealed that the C/EBP complexes were comprised of C/EBPβ, but not C/EBPα, C/EBPα, or C/EBPϵ. α-MSH (100 nmol/L) inhibited the LPS + IFN-γ–mediated induction of nuclear DNA binding activity of C/EBPβ, but not that of NF-кB (in contrast to reports in other cell types), as well as the activity of a murine NOS2 promoter-luciferase construct. In contrast, α-MSH (100 nmol/L) had no effect on the induction of NOS2 promoter-luciferase genes harboring deletion or mutation of the C/EBP box.ConclusionsThese data indicate that α-MSH inhibits the induction of C/EBPβ DNA binding activity and that this effect is a major mechanism by which α-MSH inhibits the transcription of the NOS2 gene. The inability of α-MSH to inhibit LPS + IFN-γ induction of NF-кB in murine macrophage cells, which contrasts with inhibitory effects of the neuropeptide in other cell types, suggests that cell-type–specific mechanisms are involved

Il ruolo comunicativo del punto vendita nel «sistema moda»: un approccio semiotico al marketing

Il lavoro, di taglio teorico descrittivo, contribuisce alla letteratura sul marketing management nel settore della moda. Sulla scorta delle teorie della comunicazione di taglio semiotico viene offerta una chiave di lettura dei fenomeni di creazione di valore attraverso un approccio che enfatizzi l'interazione tra l'elevato contenuto semiotico della moda e l'importanza della distribuzione commerciale che coerentemente contribuisce al rafforzamento del valore della marca non solo dal di vista logistico. Emerge in tal senso la dimensione identitaria e quella d’immagine con riferimento al punto vendita, soprattutto nel comparto del lusso, nello stimolare il comportamento d'acquisto attraverso una comunicazione valoriale e simbolica che coinvolge il consumatore e amplifica i significati e i contenuti della sua esperienza di consumo di prodotto e dello stesso retail store