318 research outputs found

    UNBUNDLING CONTABILE E CAMBIAMENTO DEL MANAGEMENT ACCOUNTING: IL CASO GEAL SPA

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    La trattazione analizza il cambiamento che si ha nell'organizzazione e nel processo di contabilità analitica relativo alla società "Geal SpA", in seguito all'emanazione del Documento 82/13 in merito all'"Unbundling contabile". L'analisi verrà contestualizzata nel framework "Management accounting change model" proposto da alcuni studiosi nel 2011. Il processo partirà da uno studio di un primo livello politico ed inter organizzativo, per poi entrare nello specifico caso aziendale, e seguire una logica "bottom up" che vada a modificare nuovamente il primo livello. This work deals with the change taking place in the organization and cost accounting process in GEAL S.p.A., after the Doc. 82/13 issue regarding “accounting Unbundling”. The analysis will be performed according to the “Management Accountancy Change Model” framework, proposed by Wanderley, Miranda, Matos De Meira e Cullen in 2011. The process starts from a study of a first political and inter organizational layer; then, it focuses on the case study analysed; eventually, it follows a bottom-up scheme in order to update the first layer

    Holografía: origen, principio básico y aplicaciones de un método de comunicación revolucionario en arte y ciencia

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    History of human kind shows that man has developed various communication methods such as language, art, writing, photography, etc. The most revolutionary of these methods is holography, a completely new way to look at the world around us. Here we describe how art, writing and holography, that at a first hasty analysis might be considered different unrelated disciplines, have actually an interesting common background. This include the basic men's need to transfer information as well as the contribution of a few important actors who developed the information transfer process. A short account is set of the origin and the working principle of holography against this multi-disciplinary framework. Although a large number of applications of holography has been devised, here only one example is reported to demonstrate the potential of electron holography to display pictorial maps of magnetic lines of force in matter. La historia de la humanidad muestra que el hombre ha desarrollado varios métodos de comunicación como el lenguaje, el arte, la escritura, la fotografía, etc. El más revolucionario de estos métodos es la holografía, una nueva manera de mirar el mundo que nos rodea. En este artículo se describe cómo el arte, la escritura y la holografía, queen un primer análisis apresurado podrían considerase como disciplinas diferentes y no relacionadas entre sí, tienen en realidad un interesante fondo común. Esto incluye la necesidad básica del hombre de transferir información, como también la contribución de algunos actores importantes que desarrollaron el proceso de transferencia deinformación. Brevemente se establecen el origen y principio de funcionamiento de la holografía frente a este marco multidisciplinar. Aunque ha sido inventado un gran numero de aplicaciones de la holografía, solo reportaremos aquí un ejemplo quedemuestra el potencial de la holografía de electrones para desplegar mapas pictoricos de líneas de fuerza magnetica en la materia

    Geometric model for interference and diffraction with waves and particles

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    Se analiza la interferencia y la difracción, tanto de ondas clásicas como de partículas cuánticas, en el marco de un modelo geométrico basado en su propio principio y ley general. El principio es la interacción entre emisores puntuales reales individuales, que caracterizan a las ondas y las partículas, y emisores puntuales virtuales que caracterizan al arreglo experimental. La ley es una ecuación de energías que involucra a la perturbación ondulatoria o la partícula incidentes sobre un punto dado del detector y la energía potencial aportada por el arreglo. En esta teoría, el arreglo se configura en un esquema de preparación-medición con dos estados accesibles, denominados estado de fuente-apagada y estado de fuente-encendida. Así, se preparan conos de correlación espacial que inducen conos de potencial geométrico sobre los que se distribuye la energía a ser medida, luego que la interacción entre emisores puntuales se ha realizado. Las nociones de dualidad onda-partícula, auto-interferencia y colapso de la función de onda son irrelevantes en este modelo. © 2019. Acad. Colomb. Cienc. Ex. Fis. Nat

    Characterization of Pinus nigra var. laricio Maire bark extracts at the analytical and pilot scale

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    Pinus nigra var. laricio bark and its hot-water extracts (HWE) obtained at an analytical and pilot plant scale have been characterized in terms of phenolic extractives, condensed tannins (CTs), carbohydrates and inorganic compounds. Analytical extractions with aqueous acetone were also performed for comparison with HWE. The bark contains 35.5 g kg−1 CT, and two-thirds of it could be extracted. Analytical HWE at 75°C led to a total yield of 56.4 g kg−1. The extracts are mainly composed of phenolic compounds (50.7%) and pectins (19.7%). CTs amount to 17.9% of the extracts and are procyanidins with a mean degree of polymerization (DP) of about 9. Non-tannin phenolic oligomers also occurred in the extracts, which could be identified by pyrolysis gas chromatography mass spectrometry (Py-GC/MS) as lignin fragments. Matrix-assisted laser desorption/ionization-time-of-flight-mass spectrometry (MALDI-TOF MS) revealed that the CT is a flavanol derivative in methylated form. Further characterization and tailoring of the HWE properties is needed in the context of their specific application

    Contrast-Enhanced Ultrasound: a Simple and Effective Tool in Defining a Rapid Diagnostic Work-up for Small Nodules Detected in Cirrhotic Patients during Surveillance

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    Disappearance of portal blood flow and arterial vascularization is the hallmark of hepatocarcinogenesis. The capability of a dynamic imaging modality detecting arterial hypervascularization of small nodules is crucial to promote a rapid diagnostic and therapeutic work-up improving survival. We aimed to evaluate the capability of CEUS to detect arterial vascularization of ≤ 2 cm HCC nodules arising during surveillance so as to shorten the diagnostic and therapeutic work-up

    Modeling Gross Primary Production of Agro-Forestry Ecosystems by Assimilation of Satellite-Derived Information in a Process-Based Model

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    In this paper we present results obtained in the framework of a regional-scale analysis of the carbon budget of poplar plantations in Northern Italy. We explored the ability of the process-based model BIOME-BGC to estimate the gross primary production (GPP) using an inverse modeling approach exploiting eddy covariance and satellite data. We firstly present a version of BIOME-BGC coupled with the radiative transfer models PROSPECT and SAILH (named PROSAILH-BGC) with the aims of i) improving the BIOME-BGC description of the radiative transfer regime within the canopy and ii) allowing the assimilation of remotely-sensed vegetation index time series, such as MODIS NDVI, into the model. Secondly, we present a two-step model inversion for optimization of model parameters. In the first step, some key ecophysiological parameters were optimized against data collected by an eddy covariance flux tower. In the second step, important information about phenological dates and about standing biomass were optimized against MODIS NDVI. Results obtained showed that the PROSAILH-BGC allowed simulation of MODIS NDVI with good accuracy and that we described better the canopy radiation regime. The inverse modeling approach was demonstrated to be useful for the optimization of ecophysiological model parameters, phenological dates and parameters related to the standing biomass, allowing good accuracy of daily and annual GPP predictions. In summary, this study showed that assimilation of eddy covariance and remote sensing data in a process model may provide important information for modeling gross primary production at regional scale

    Validation of PROBA-V GEOV1 and MODIS C5 & C6 fAPAR Products in a Deciduous Beech Forest Site in Italy

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    [EN] The availability of new fAPAR satellite products requires simultaneous efforts in validation to provide users with a better comprehension of product performance and evaluation of uncertainties. This study aimed to validate three fAPAR satellite products, GEOV1, MODIS C5, and MODIS C6,against ground references to determine to what extent the GCOS requirements on accuracy (maximum 10% or 5%) can be met in a deciduous beech forest site in a gently and variably sloped mountain site. Three ground reference fAPAR, differing for temporal (continuous or campaign mode) and spatial sampling (single points or Elementary Sampling Units¿ESUs), were collected using different devices: (1) Apogee (defined as benchmark in this study); (2) PASTIS; and (3) Digital cameras for collecting hemispherical photographs (DHP). A bottom-up approach for the upscaling process was used in the present study. Radiometric values of decametric images (Landsat-8) were extracted over the ESUs and used to develop empirical transfer functions for upscaling the ground measurements. The resulting high-resolution ground-based maps were aggregated to the spatial resolution of the satellite product to be validated considering the equivalent point spread function of the satellite sensors, and a correlation analysis was performed to accomplish the accuracy assessment. PASTIS sensors showed good performance as fAPARPASTIS appropriately followed the seasonal trends depicted by fAPARAPOGEE (benchmark) (R2 = 0.84; RMSE = 0.01). Despite small dissimilarities, mainly attributed to different sampling schemes and errors in DHP classification process, the agreement between fAPARPASTIS and fAPARDHP was noticeable considering all the differences between both approaches. The temporal courses of the three satellite products were found to be consistent with both Apogee and PASTIS, except at the end of the summer season when ground data were more affected by senescent leaves, with both MODIS C5 and C6 displaying larger short-term variability due to their shorter temporal composite period. MODIS C5 and C6 retrievals were obtained with the backup algorithm in most cases. The three green fAPAR satellite products under study showed good agreement with ground-based maps of canopy fAPAR at 10 h, with RMSE values lower than 0.06, very low systematic differences, and more than 85% of the pixels within GCOS requirements. Among them, GEOV1 fAPAR showed up to 98% of the points lying within the GCOS requirements, and slightly lower values (mean bias = ¿0.02) as compared with the ground canopy fAPAR, which is expected to be only slightly higher than green fAPAR in the peak season.The ground data collection was partially funded by the FP7 ImagineS project (FP7-SPACE-2012-311766) and the dataset acquired is available online (http://www.fp7-imagines.eu/). We thank the project H2020 Ecopotential (grant agreement No. 641762) for financial support on the site activities.Nestola, E.; Sánchez-Zapero, J.; Latorre-Sanchez, C.; Mazzenga, F.; Matteucci, G.; Calfapietra, C.; Camacho, F. (2017). Validation of PROBA-V GEOV1 and MODIS C5 & C6 fAPAR Products in a Deciduous Beech Forest Site in Italy. Remote Sensing. 9(2). https://doi.org/10.3390/rs90201269

    Making forest monitoring cheaper and closer to society: The LIFE+ Project "SMART4Action"

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    LIFE SMART4Action (Sustainable Monitoring And Reporting To Inform Forest- and. Environmental Awareness and Protection. LIFE13 ENV/IT/000813) intends to redesign forest monitoring and its information and reporting system in Italy. It is designed over the period September 2014 - March 2018 and will attempt to ensure financial sustainability to forest monitoring, despite budget restrictions, whilst maintaining scientific reliability. The project has two main goals: . design a new system to reduce the current annual costs by 30%, while recognizing the importance of national and regional statistics on key variables linked to sustainable forest management and ecosystem services; and . to improve communication with, and data transfer to, relevant stakeholders and citizens through a participatory process. The analysis of the available data series of forest monitoring data will permit to optimize the number of plots, the frequency and the distribution of the activities, to maximize the information, and identify possible areas were monitoring and modeling can be fruitfully integrated. To increase awareness about forest related issues and the importance of forest monitoring, SMART4Action will develop mechanisms to involve local people in plot management and basic monitoring for readily measurable variables, with local conferences and courses, synthetic result sheets at regional scale, and web-based and smartphone applications to obtain an active involvement of citizens. Present and historical monitoring data will also be shared online using geospatial standard services. Here, we intend to present the project at its very beginning in order to explore the possibility of interaction and synergy with other on-going activities
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