3,266 research outputs found

    Business Model in Accounting: An Overview

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    Despite the interest in business model (BM), the academic debate in the accounting field seems still in the early stage. We investigate the use of BM in accounting through a literature review and discuss the findings considering management and banking research. Specific streams and areas of improvement are identified

    Cracking analysis of plane stress reinforced concrete structures

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    This article presents the numerical analysis' results of reinforced concrete elements subjected to plane stress in early cracking stage. The elements are modelled by a concrete two-dimensional matrix, discrete reinforcement bars and bond-slip elements. The aim of this study is to investigate the behaviour of RC structures before and after the formation of the first cracks to understand the influence on the crack spacing and width of bar orientation with respect to the crack direction, bar spacing and diameter and presence of shear stresses on the crack. Discrete crack non-linear analysis of elements with reinforcement both orthogonal and skew to the crack directions are performed. The interaction between concrete and steel is ensured by a non-linear bond slip law at the interfaces between the two materials. The crack spacing obtained numerically are compared with the ones calculated using different design codes. The analysis of models with different reinforcement geometries allows individuating and discussing the main factors governing two-dimensional plane stress concrete cracking behaviour

    Manufacturing and Characterization of AlSi Foams as Core Materials

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    AbstractAlSi alloys and their foaming properties have been studied in this paper. For adequate comparison it has been necessary to define process parameters and optimal chemical composition of the Al alloys. Such foams have been evaluated in terms of structure and mechanical properties, in particular in the use of foams as cores materials of cylindrical massive skins

    Numerical Simulations of the Flow Field of a Submerged Hydraulic Jump over Triangular Macroroughnesses

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    The submerged hydraulic jump is a sudden change from the supercritical to subcritical flow, specified by strong turbulence, air entrainment and energy loss. Despite recent studies, hydraulic jump characteristics in smooth and rough beds, the turbulence, the mean velocity and the flow patterns in the cavity region of a submerged hydraulic jump in the rough beds, especially in the case of triangular macroroughnesses, are not completely understood. The objective of this paper was to numerically investigate via the FLOW-3D model the effects of triangular macroroughnesses on the characteristics of submerged jump, including the longitudinal profile of streamlines, flow patterns in the cavity region, horizontal velocity profiles, streamwise velocity distribution, thickness of the inner layer, bed shear stress coefficient, Turbulent Kinetic Energy (TKE) and energy loss, in different macroroughness arrangements and various inlet Froude numbers (1.7 < Fr1 < 9.3). To verify the accuracy and reliability of the present numerical simulations, literature experimental data were considered

    Pulmonary artery acceleration time accuracy for systolic pulmonary artery pressure estimation in critically ill patients

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    Background: Estimation of pulmonary pressures is of key importance in acute cardiovascular and respiratory failure. Pulmonary artery acceleration time (PAAT) has emerged as reliable parameter for the estimation of systolic pulmonary artery pressure (sPAP) in cardiological population with preserved right ventricular function. We sought to find whether PAAT correlates with sPAP in critically ill patients with and without right ventricular (RV) systolic dysfunction.Methods: Observational study. We measured sPAP using continuous-wave Doppler analysis of tricuspid regurgitation velocity peak method and we assessed the validity of PAAT in estimating sPAP in patients admitted to adult intensive care unit (ICU) for acute cardiovascular and respiratory failure.Results: We enrolled 236 patients admitted to cardiothoracic ICU for cardiovascular and respiratory failure (respectively: 129, 54.7% and 107, 45.3%). 114 (48.3%) had preserved RV systolic function (defined as TAPSE >= 17 mm), whilst 122 (51.7%) had RV systolic impairment (defined as TAPSE < 17 mm). A weak inverse correlation between PAAT and sPAP (rho-0.189, p 0.0035) was observed in overall population, which was confirmed in those with preserved RV systolic PAAT and sPAP (rho-0.361, p 0.0001). In patients with impaired RV systolic function no statistically significant correlation between PAAT and sPAP was demonstrated (p 0.2737). Adjusting PAAT values for log(10), heart rate and RV ejection time did not modify the abovementioned correlations.Conclusions: PAAT measurement to derive sPAP is not reliable in cardiothoracic critically ill patients, particularly in the coexistence of RV systolic impairment

    Towards a European Public Prosecutor's Office?: Between Effectiveness and Fundamental Rights

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    La tesi, suddivisa in due parti, affronta la relazione problematica che sussiste tra effettività e diritti fondamentali nel diritto penale europeo. In particolare, il lavoro si propone di stabilire quale configurazione debba avere la Procura europea per garantire, al medesimo tempo, l'efficace repressione dei reati di sua competenza e la tutela dei diritti fondamentali degli individui coinvolti nel procedimento penale dalla stessa avviato, nonché per possedere un valore aggiunto rispetto agli strumenti attualmente già esistenti nello spazio di libertà, sicurezza e giustizia. Nella prima parte si esamina la natura del principio di effettività a livello europeo, mettendo in luce il contenuto e la portata che lo stesso assume in ambito penale, nonché la rilevanza dell'effettività nel determinare la base giuridica applicabile per armonizzare la disciplina penale sia sostanziale che processuale. In particolare, sarà analizzata la struttura che la Procura europea dovrebbe assumere per assicurare l'efficacia delle politiche europee e l'effettività delle indagini. L'analisi sarà, quindi, dedicata allo statuto, all'organizzazione e alle relazioni della Procura europea con gli altri organi presenti nello spazio di libertà, sicurezza e giustizia, nonché alla risoluzione delle molteplici questioni connesse alla delimitazione della competenza sostanziale della Procura europea alla luce dell'effettività. Nella seconda parte si analizza, invece, il contenuto e la portata che assumono i diritti fondamentali, sia processuali che sostanziali in materia penale a livello europeo. A tal fine, saranno esaminate le caratteristiche che l'istituenda Procura europea dovrebbe possedere per garantire l'adeguata tutela dei diritti fondamentali. In particolare, saranno esaminati i poteri attribuiti alla Procura europea, le norme relative all'avvio e allo svolgimento delle indagini dalla stessa condotte, il regime di ammissibilità delle prove raccolte, nonché le regole concernenti le garanzie procedurali poste a tutela dei soggetti coinvolti nel procedimento penale e le forme di controllo giurisdizionale avverso le decisioni adottate dalla Procura europea.The thesis, divided into two parts, deals with the problematic relationship between effectiveness and fundamental rights in European criminal law. The thesis offers an assessment of the how the EPPO should be configured to be able to act as a real European prosecution service ensuring the effective prosecution of perpetrators of offences which fall within its material competence while complying with fundamental rights guaranteed at the EU level and offering added value compared to the existing legal instruments in the Area of Freedom, Security and Justice. The first part examines the content and the scope of the principle of effectiveness at the EU level, specifically in European criminal law. The relevance of the principle of effectiveness for choosing legal bases to be employed for harmonising substantive and procedural criminal law at EU level is analysed. Attention is paid to the structure which the EPPO needs to have to ensure the effectiveness of EU’s policies and of its own investigations. The analysis thus covers the statute of the EPPO as well as its organisation and relations with other entities acting within the Area of Freedom, Security and Justice. It also covers multiple questions pertaining to delimitation of the EPPO’s material competence in the light of the principle of effectiveness. The second part analyses the content and significance of both procedural and substantive fundamental rights in criminal matters at EU level. To do so, an evaluation of the characteristics, which the EPPO needs to ensure that fundamental rights are safeguarded, is carried out. This is performed via examination of powers to be attributed to the EPPO, of the rules on initiation and conduct of investigations and admissibility of evidence as well as of the procedural guarantees for individuals involved in criminal proceedings and judicial review over decisions of the EPPO
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