An Analysis of Comment Letters on the IASB Discussion Paper – Financial Instruments with Characteristics of Equity – the case for Cooperatives and Continental European firms

The distinction between equity and liabilities is a challenging question for international standard setters. On this topic, the IASB and the FASB are developing a long-term project with the aim of addressing unresolved issues around classifying financial instruments as either equity or liabilities. With this regard, many approaches, which involve various effects on the gearing and on the reported earnings, have been proposed. In its 2008 discussion paper “Financial Instruments with Characteristics of Equity” the IASB exposed the alternative methods previously presented by the FASB in former Preliminary Views. Among the three different approaches, the Basic Ownership Approach was recommended in consideration of its simplicity with the hope of reducing structuring opportunities. Also the EFRAG gave its contribution to this debate by issuing its own discussion paper; it suggested a new classification method, the Loss Absorption Approach. As any controversial case, it is thus interesting to have a deeper understanding of the process that will lead to the final accounting standard which should be, in future, adopted by both the IASB and the FASB. In this research a content based analysis on comment letters sent in response to the discussion paper of the IASB will be developed. Two aspects will be studied, primarily the relation between the geographical provenance of respondents and their positions expressed in the comment letters, secondly the relation between the enterprise’s form (cooperative/versus non cooperative) of respondents and their own preference

VALUTAZIONE QUALITATIVA DELLE PRESTAZIONI ENERGETICHE E STRUTTURALI DELLE COSTRUZIONI ABUSIVE

L’abusivismo edilizio, nato come una risposta alla domanda abitativa per classi meno abbienti, si è evoluto nel tempo dando luogo al fenomeno del cosiddetto “abusivismo di convenienza”, mirante piuttosto alla realizzazione a costi contenuti di abitazioni per le esigenze di un abitante più o meno benestante. In riferimento a questa diversa e diffusa tipologia di abuso, il presente lavoro propone un metodo qualitativo di valutazione delle scelte tecnologiche legate al processo di auto-costruzione, in relazione alla sicurezza strutturale e all’efficienza energetica. Individuato un campione rappresentativo dall’esame delle domande di condono edilizio, sono stati determinati, sulla base di dati di letteratura, gli elementi da analizzare ai fini della sicurezza strutturale e dell’attenzione energetica, nonché i pesi da attribuire a ciascuna soluzione costruttiva. Dall’elaborazione dei dati ottenuti, si è evinto che la maggior parte degli edifici ha un’attenzione scarsa o nulla sia per la sicurezza strutturale (60%) che per l’efficienza energetica (82%), evidenziando la mancanza, per il campione, di una reale sostenibilità tecnologica delle costruzioni abusive

progetto di un ponte pedonale-ciclabile

in questo articolo a cura di marco agliata viene trattato il progetto di un ponte ciclo-pedonale sul fiume paglia ad orviet

First experimental results about the main mechanical characteristics of cement mortar with waste glass

The residual crashed waste glass is becoming a serious environmental problem because it can be disposed only in landfills. Landfilling is an undesirable solution because waste glasses are not biodegradable, so nowadays the reutilization of this glass has drawn more and more attention, producing strong efforts to find a sustainable alternative to reuse and recycle them. Several studies in the world have shown that it is possible to replace the sand with cullet, partially. In this paper are presented and commented first experimental results of experimental tests using waste glass as a replacement for river sand in cement mortar

L’Integrated Popular Reporting come risposta alle esigenze informative degli utenti nelle aziende pubbliche

Citizens represent the most significant group within the different user groups (which also include, among others: politicians, investors and creditors, oversight and governing bodies) considered relevant for governmental financial reporting. Therefore, it is important that citizens are not just spectators but they should be encouraged to participate in collective decision making. Several tools can be used to involve citizens and so stimulating their support to financial sustainability, such as Popular Reporting, Integrated Reporting, Sustainability Reporting and Intellectual Capital Reporting. Within these, popular reporting is getting growing attention in the public sector reporting. The basic concept is to go beyond the traditional financial information, including and integrating additional data. This more complex and comprehensive set of information should be presented in a concise, comprehensive and attractive manner and in a simple language, in order to attract the average citizen’s interest and to allow them to participate. The tool that may achieve these objectives is the Integrated Popular Reporting (IPR). This new report can melt the main characteristics of the Integrated Reporting and Popular Reporting providing a holistic, useful and meaningful information set (financial and non-financial) in an easily comprehensive and attractive manner. In order to enhance public governance, governments could be interested in developing Integrated Popular Reporting, paying attention at ensuring transparency, neutrality, stakeholders’ participation, and their contribution to decision-making processes. These reports can promote a two-way communication and dialogue between citizens and governments. The present research, using a deductiveinductive methodology, aims to identify the main features that an Integrated Popular Report should contain to best respond to the information needs of users in the contest of public sector organizations

Controllo di gestione nel Trasporto Pubblico Locale: Il caso CTP Napoli

Si applicano le moderne tecniche di controllo di gestione al settore del trasporto pubblico locale, analizzando in particolare la possibilità di adozione della balanced scorecard alla CTP della provincia di Napol