Una stele inconsueta di soldato da Calcedonia: immagine e testo

Non poche delle stele sepolcrali dell’Oriente greco del catalogo di Pfuhl e Möbius ricordano soldati romani. La loro presenza in quest’area è legata a spostamenti logistici o a incarichi svolti presso stationes. In questa sede si dedica attenzione a una stele rinvenuta a Calcedonia (AE 1934, 125) che si distingue dalle altre per numerose caratteristiche. La ragione della scelta di questo monumento per discutere il rapporto tra testo e immagine risiede nel fatto che esso costituisce un chiaro esempio della fondamentale interazione tra due linguaggi, anche se gli studi che lo riguardano dimostrano quanto sia diffusa la tendenza ad analizzarli separatamente.Not a few of East greek funerary steles of the Pfuhl-Möbius Catalogue concern Roman soldiers. Their presence in this area is linked to logistics movements or tasks carried out at stationes. Here attention is devoted to a stele found at Chalcedon (AE 1934, 125) which differs from the others by several characteristics. The reason for choosing this monument to discuss the relationship between text and image is that it constitutes a clear example of the fundamental interaction between the two languages, although concerning studies show how is widespread the tendency to analyze them separately

Note sull’iconografia dei soldati delle cohortes urbanae

Rare sono le immagini dei soldati delle coorti urbane sui loro monumenti sepolcrali. Esse si concentrano prevalentemente nel II secolo, consentono di conoscere l’abbigliamento e l’equipaggiamento di questi soldati e di fare alcune osservazioni sul modo da loro scelto per rappresentarsi.The images of Urban Cohorts’s soldiers on their tombs are rare. They are mainly concentrated in the 2nd c. and help us to know the clothing and the service equipment of these soldiers and to comment how they saw and represented themself

Nata claro rubriorum genere: La familia Rubriorum e i suoi monumenti a Roma tra I e II secolo d.C.

La presente ricerca si articola in tre parti che riguardano rispettivamente: alcuni complessi sepolcrali degli schiavi e liberti dei Rubrii a Roma sulla via Portuense e sulla via Appia; il testo dell’iscrizione CIL, VI 36262, le sue possibili integrazioni e interpretazioni; il ramo dei Publii e dei Titi della medesima gens, le sue origini, la sua ascesa e l’attività di costruzione dei suoi sepolcri familiari. Per i Rubrii dell’Appia, come quelli della via Portuense, la costruzione o piuttosto l’acquisto, l’ampliamento e gli intervente successivi sul proprio monumento sepolcrale e sulle sue pertinente costituirono, alla fine del I secolo dell’epoca imperiale, uno strumento efficace per riflettere il prestigio e la notorietà raggiunta dalla gens di appartenenza e parallelamente fornirono un’eccellente opportunità per dare rilievo anche ai suoi membri di più modesta condizione.In this paper the Author makes a review of the most important funerary monuments which gave hospitality in Rome to slaves and freedmen of the Rubria gens. The starting point is a not very wellknown urban inscription, CIL, VI 36262, that concerns the building or more probably the acquisition and enlargement of a big familiar sepulchrum on the via Appia.The attention payed to this and another Roman tomb of Publii and Titii Rubrii on the via Portuensis is the starting point to an analysis concerning the origin of this senatorial family; her different ascending and descending branches; her history and political rise; her economical interests which could have been large and solid; and the significant social role of women (Rubriae, in this case) more and more engaged on building investments in Rome, starting from the Ist and the beginning of the IInd Cent. A.D

Annual Report Readability: The Case of Small-Cap Companies

This study proposes to fill a gap in the literature on the readability of annual reports submitted to the SEC by focusing on an area that has not be studied previously: small cap companies. Seven passages of approximately 100 words each were randomly selected from the annual reports of a random sample of fifty companies in the S&P Small Cap 600. The testing of the passages finds that small cap companies’ 10-Ks have readability scores similar to or worse than large cap companies

Annual Report Readability: The Case of the Fortune 500

This study adds to the literature on the readability of annual reports submitted to the SEC by assessing current readability, and contemporizing similar studies conducted between 1950 and 1991. The results show that the sample’s 10-Ks are “Very Difficult” to read, and have scores lower than previous research. The study also examines the sample by economic sector, and finds that readability levels are similar among sectors with one exception. These outcomes raise several issues, including the usefulness of the information transfer of 10-Ks, and whether the goals of the SEC are met if 10-Ks are virtually unreadabl

Memoria ed epigrafia. Il pauper a Roma nel I secolo d.C., un progetto in corso

Un progetto di ricerca portato avanti dalle due Autrici si propone di indagare le caratteristiche e le eventuali modifiche nelle pratiche funerarie epigrafiche della ‘classe media’ urbana nel primo secolo del Principato. Dopo aver chiarito il perché della cronologia indicata e chi s’intende indicare con la parola pauper, viene proposto un esempio dell’analisi in corso di realizzazione, concentrando l’attenzione su 14 epitaffi di individui del mondo dello spettacolo, selezionati in base a diversi criteri. Il commento comprende: l’impatto del monumento urbano in relazione ad altri edifici esistenti, il ritratto del defunto attraverso i dati biografici e altri elementi, il ruolo occupato nella società, il rapporto tra i vivi e i morti, attraverso l’utilizzo di epiteti specifici, il modo particolare in cui s’indicano le relazioni familiari, i divieti, le minacce, l’espressione della volontà testamentaria.A research project carried out by the two Authors aims to investigate the characteristics and possible changes in epigraphic funerary practices of ‘middle class’ of Rome in the first century of the imperial age. After clarifying the reasons for the chronology indicated and who is signified with the word ‘pauper’, here is an example of the analysis in progress, focusing on 14 epitaphs made for people from the entertainment world. The review includes: the impact of urban monument in relation to other existing buildings, a biographical portrait of the deceased, through biographical data and other factors, the role played in society, the relationship between the living and dead, through the use of specific epithets, the particular way in which family relationships have been indicated, prohibitions, threats, the expression of the will and testament

Sustainability and Well-Being: The Perception of Younger Generations and Their Expectations

The paper aims at analyzing the level of knowledge and the perception of the concepts of sustainability and well-being of high school students in Tuscany. It is an explorative study carried out during specific events held in high schools with the support of the teachers; during the events, students were asked to fill a questionnaire designed to elicit their relation with these topics as well as the level of involvement of their families. The results provide an interesting starting point for a debate about what the expectations of younger generations are and what we can do to match them. The debate moves from the assessment of the importance of sustainability and well-being indicators and the relevance of perceived threats. Moreover, the results put the role of institutions (and in particular that of public schools) under scrutiny to develop the level of awareness and to promote knowledge transfer

Sustainability and Food: a Text Analysis of the Scientific Literature

The paper analyses the evolution of the research debate related to sustainability and to the relation between food and sustainability. A number of text analysis techniques were combined for the investigation of scientific papers. The results stress how discourse analysis of sustainability in the pre-Rio period is mostly associated with agriculture and with a vision where the ecological and environmental aspects are dominant. In the post-Rio phase, the discussion about sustainability, though still strongly linked to environmental issues, enters a holistic dimension that includes social elements. The themes of energy and the sustainability of urban areas become central, and the scientific debate stresses the importance of indicators within an assessment approach linked to the relevance of planning and intervention aspects. The focus on the role of food within the debate on sustainability highlights a food security oriented approach in the pre-Rio phase, with a particular attention towards agriculture and third world Countries. In the post-Rio period, the focus of the analysis moves towards developed Countries. Even though food security remains a strongly significant element of the debate, the attention shifts towards consumers and food choices

Medición de títulos de deuda a ser mantenidos hasta su vencimiento y no afectados por coberturas : el caso de títulos que devengan intereses sobre saldos ajustados por CER

La Resolución Técnica (RT) N" 17 de la FACPCE prevé la utilización del Método del Costo Amortizado (o Método de la Tasa Efe ctiva) para la medición periódica primaria de algunos componentes patrimoniales. Entre los que se incluyen las inversiones en títulos de deuda a ser mantenidos hasta su vencimiento y no afectados por coberturas. Básicamente, la medición de activos a través del Método del Costo Amortizado implica sumar a1 importe del activo contabilizado inicialmente -neto de cobranzas- los resultados financieros devengados, calculados "exponencialmente" sobre la base de dicho importe utilizando la tasa interna de retorno determinada al momento de la medición inicial. No obstante, en la aplicación concreta de este método se presentan algunas cuestiones de dudosa resolución. Particularmente, en relación a aquellos títulos de deuda emitidos con tasa de interés variable a determinar para cada servicio de intereses, o bien -como ocurre con gran parte de los títulos que pueden encontrarse en el mercado- emitidos con tasa de interés constante pero que devengan intereses sobre saldos que deben ajustarse también para cada servicio de intereses. En estos casos, al tener que determinar la tasa interna de retorno al momento de la medición inicial, surge la necesidad de "estimar" los flujos de fondos a cobrar, respecto de lo cual ni la normativa vigente -RT No 17- ni la doctrina contable han establecido pautas a seguir. En este marco, en el presente trabajo se analiza el Método del Costo Amortiza como criterio de medición de ciertos títulos de deuda, poniendo especial énfasis en los aspectos que hacen a la concreta y efectiva operativización del mismo en el caso particular de los títulos que devengan intereses sobre saldos ajustados por CER.Fil: Bersia, Paola. Universidad Nacional de Río CuartoFil: Ficco, Cecilia. Universidad Nacional de Río CuartoFil: Ricci, Sergio. Universidad Nacional de Río Cuart