LA DISCIPLINA DELLA REDAZIONE DEL BILANCIO DI ESERCIZO DELLE SOCIETÀ DI CALCIO. CONFRONTO CON L’ESPERIENZA INTERNAZIONALE ED IMPATTO DEL C.D. «FINANCIAL FAIR PLAY»

Introduzione – 1. La funzione del bilancio di esercizio nell’ambito delle società calcistiche – 2. La redazione del bilancio d’esercizio nell’evoluzione normativa a livello europeo – 3. Le regole economico-finanziarie previste dalla FIGC – 4. L’esperienza internazionale nella redazione del bilancio di esercizio delle società di calcio: la struttura del bilancio di esercizio del West Ham United Football Club PLC – 5. L’impatto del c.d. «financial fair play» sui bilanci delle società di calcio: prime considerazioni alla luce della nuova versione del manuale FIGC delle Licenze UEFA. – Bibliografia – Appendicesocietà di calcio, bilancio delle società di calcio, principi contabili nazionali, principi contabili internazionali, international accounting, financial fair play

Identification of neutral tumor evolution across cancer types

A.S. is supported by The Chris Rokos Fellowship in Evolution and Cancer. B.W. is supported by the Geoffrey W. Lewis Post-Doctoral Training fellowship. This work was supported by the Wellcome Trust (105104/Z/14/Z). C.P.B. acknowledges funding from the Wellcome Trust through a Research Career Development Fellowship (097319/Z/11/Z). This work was supported by a Cancer Research UK Career Development Award to T.A.G. M.J.W. is supported by a UK Medical Research Council student fellowship

Simulation-supported framework for job shop scheduling with genetic algorithm

The Job Shop Scheduling Problem (JSSP) is recognized to be one of the most difficult scheduling problems, being NP-complete. During years, many different solving techniques were developed: some techniques are focused on the development of optimization algorithms, whilst others are based on simulation models. Since the 80s, it was recognized that a combination of the two could be of big advantage, matching advantages from both sides. However, this research stream has not been followed to a great extent. The goal of this study is to propose a novel scheduling tool able to match these two really different techniques in one common framework in order to fill this gap in literature. The base of the framework is composed by a genetic algorithm (GA) and a simulation model is introduced into the evaluation of the fitness function, due to the inability of GAs in taking into account the real performances of a production system. An additional purpose of this research is to improve the collaboration between academic and industrial worlds on the topic, through an application of the novel scheduling framework to an industrial case. The implementation to the industrial case also suggested an improvement of the tool: The introduction of the stochasticity into the proposed scheduling framework in order to consider the variable nature of the production systems

Degradação de corantes reativos utilizando-se processos oxidativos avançados

Orientador:Patricio Guillermo Peralta ZamoraDissertação(mestrado)- Universidade Federal do Paraná. Setor de Ciências Exatas. Curso de Pós-Graduação em QuímicaInclui bibliografiaResumo: A indústria têxtil apresenta um elevado potencial poluente, principalmente devido à geração de grandes volumes de efluentes, contendo corantes não fixados durante o processo de tingimento de fibras. O problema torna-se ainda mais crítico, em função da relativamente baixa eficiência dos processos usualmente utilizados na sua remediação. Em geral, os corantes utilizados pela indústria têxtil apresentam baixa toxicidade. No entanto, a descarga diária destes resíduos pode provocar sérios problemas de contaminação nos corpos receptores, em função da forte coloração e da formação de espécies reconhecidamente tóxicas durante os processos naturais de degradação. Em função de toda esta problemática, grandes esforços estão sendo realizados para o estabelecimento de processos de remediação mais eficientes. Neste trabalho realizaram-se estudos para avaliar o potencial de alguns processos oxidativos avançados (POAs) em degradar e mineralizar corantes empregados nas indústrias têxteis (corantes reativos). Posteriormente, os mesmos processos foram aplicados no tratamento dos efluentes têxteis sem tratamento prévio e em efluentes têxteis tratados por processos biológicos e físico-químicos convencionais. Por se tratar de um processo oxidativo pioneiro, portanto bastante referenciado na literatura especializada, o sistema TÍO2/UV foi avaliado preliminarmente. Posteriormente, os sistemas UV/H2O2, Fenton e foto-Fenton (utilizando radiação UV e VIS) foram também avaliados, levando-se em consideração o seu potencial de degradação frente a corantes reativos e efluentes têxteis reais. Assim, o trabalho envolveu sistemas homogêneos e heterogêneos, diversos tipos de reatores e substratos de interesse. Em todos os casos foram avaliados tempo máximo para completa descoloração e as suas respectivas mineralizações. Em nenhum caso houve necessidade de se estender o processo além de 120 min de tratamento. A toxicidade aguda foi avaliada em todas as cinéticas de degradação e não houve aumento da mesma tendendo todas a zero no final do processo. Dentre os resultados obtidos, o processo oxidativo UV/H2O2 merece especial destaque, principalmente, quando associado a um reator de elevado rendimento fotônico. Nestas condições, mineralizações elevadas foram observadas (> 95%) em tempos de reação muito rápidas (minutos), tanto para os substratos modelos (corantes reativos) quanto para os efluentes reais. O processo oxidativo foto-Fenton também merece destaque, pela simplicidade operacional, podendo ser associado à radiação visível, sem perda significativa da eficiência. Dentre os reatores utilizados, o de batelada com recirculação e sistema de irradiação interna apresentou resultados bastante promissores, tanto associado ao sistema UV/H2O2 quanto ao sistema foto-Fenton. Em função dos resultados obtidos, é possível observar que os processos oxidativos avançados aqui estudados apresentam um elevado potencial de aplicabilidade para o tratamento de resíduos provenientes da indústria têxtil.Abstract: The textile industry has a high pollutant potential, mainly due to the generation of a great volume of residues containing dyes that are not fixed in the dying process. The problem is additionally increased in view of the relatively low efficiency of the process usually used in the remediation routines. In general, the textile dyes show low acute toxicity. However, the periodic discharge of these residues provokes a serious contamination of the receiving waters, on account of the high coloration and subsequent formation of very toxic species. In view of these problems, a great effort has been dedicated to the development of more efficient remediation processes. In this work, the potentiality of some oxidative advanced processes was evaluated toward the degradation and mineralization of dyes frequently used by the textile industry (reactive dyes). Afterwards, the processes were applied in untreated and conventionally treated effluents from the textile industry. The heterogeneous photocatalysis can be considered a pioneering oxidative advanced process and a great number of publications in the specialized literature. For this reason, the Ti02-UV system was preliminary studied. Subsequently, the UV/H2O2, Fenton and photo-Fenton systems were evaluated, taking into account them capacity to degrade reactive dyes and textile effluents. Thus, the work involved homogeneous and heterogeneous systems, and diverse types of photochemical reactors and substrates. In all cases, the maximal time to complete decolorization and mineralization was evaluated. To induce almost complete decolorization and mineralization, reaction times lower than 120 min were always required. It is important to observe that in the H2O2- assisted processes the hydrogen peroxide was totally consumed in times that would suggest the end of the reaction. The acute toxicity was evaluated in all kinetic studies showing a low initial value, followed by a continuous decrease towards values near to zero at the end of the processes. Among other results, the high degradation efficiency of the UV/H2O2 system was remarkable, mainly when applied in reactors with high photonic efficiency. In these conditions, mineralizations higher than 95% were observed for reactive dyes and real effluents in very short reaction times. The results obtained by application of the photo-Fenton process were also remarkable, essentially due to its operational simplicity and its high efficiency even when assisted by visible radiation. Excellent results were observed for both UV/H202 and photo-Fenton processes when the residues were recirculated in the classical batch reactor. In view of all results commented above it is possible to conclude that the advanced oxidative processes studied in thus work show a high potentiality for the treatment of liquid residues from the textile industry

Análise do ciclo de vida dos resíduos recicláveis e perigosos de origem domiciliar

As the sustainable development that the society aims is based on economic, social and environmental factors, it can be said that the environmental crisis has as the component factors: natural resources, population and pollution. To reduce the pressure that human activities have on the environment, it is necessary to know the production process, inputs and outputs, to reduce potential problems such as waste and facilitate opportunities for system optimization. In this context it was investigated the life cycle of waste and household hazardous recyclable items to identify possibilities for reducing impact on supply chains. As a result it was found that the raw material most used by the paper industry is pine and eucalyptus plantations and some industries also use sugar cane. From the growing process until the paper is industrialized, there is a large demand of time. The cutting of eucalyptus should be done between 5 and 7 years, since the pine requires 10 to 12 years. After used, the papers can and should be recycled. When recycling 1 ton of paper 29.2 m3 of water can be saved, 3.51 MWh of electricity 76 and 22 trees when compared to traditional production processes. The cultivation of trees also contributes to carbon capture and sequestration. The eucalyptus ages 2, 4, 6, 8 years fixing concentrations of 11.12, 18.55, 80.91 and 97.86 t / ha, respectively. The paper can also be designed to compost due to biodegradability. The metal, glass and plastics are not biodegradable and inorganic nature needing to be recycled or reused. Recycling 1 ton of plastic is no economy of 5.3 MWh and 500 kg of oil. Even with the gains of environmental, social and economic impacts of recycling compared to traditional processes, in Brazil, the percentage of recycling paper and glass and PET bottles are less than 60%. The recycling of aluminum cans and steel exceeds 90%. Lamps and batteries are materials that are inadequately provide for contamination to the environment. Studies have shown that household waste in Parana rose by 89% between 1990 and 2005, the emission of greenhouse gases (GHG) emissions, ranging from 42 to 79.64 GgCH4 GgCH4. The increase was attributed to the population growth and the disposal of waste to dumps and landfills. Of the total waste, 60% would be likely to compost and 20% being recycled. It is concluded that the problem of solid, recycling and disposal waste must be analyzed from the choice of raw material, production process and product, as well as waste, effluents and emissions generated.Como o desenvolvimento sustentável que a sociedade almeja está baseado em fatores econômico, social e ambiental, pode-se dizer que a crise ambiental tem como componentes os fatores: recursos naturais, população e poluição. Para reduzir a pressão que as atividades antrópicas exercem sobre o meio é necessário conhecer o processo de produção, entradas e saídas, para reduzir possíveis problemas como o desperdício e viabilizar possibilidades de otimização do sistema. Neste contexto foi investigado o ciclo de vida dos resíduos recicláveis e perigosos de origem domiciliar para identificar possibilidades de redução de impacto nas cadeias produtivas. Como resultado constatou-se que a matéria prima mais utilizada pela indústria papeleira é o pinus e o eucalipto de florestas plantadas e algumas indústrias utilizam também a cana de açúcar. Do plantio até o papel ser industrializado, há uma grande demanda de tempo. O corte do eucalipto deve ser feito entre 5 e 7 anos, já o pinus necessita de 10 a 12 anos. Após o uso os papéis podem e devem ser reciclados. Na reciclagem de 1 ton de papel há economia de 29,2 m3 de água, 3,51 MWh em energia elétrica e 22 árvores quando comparado aos processos tradicionais de produção. O cultivo das árvores também contribui para a captação e fixação do carbono. Os eucaliptos de idades 2, 4, 6, 8 anos fixam concentrações de 11,12; 18,55; 80,91 e 97,86 t/ha, respectivamente. O papel também pode ser destinado a compostagem devido à biodegradabilidade. Os metais, vidros e plásticos possuem caráter inorgânico e não biodegradável necessitando ser reciclados ou reutilizados. Na reciclagem de 1 ton de plástico há economia de 5,3 MWh e 500 kg de petróleo. Mesmo com os ganhos ambientais, sociais e econômicos da reciclagem quando comparados aos processos tradicionais, no Brasil, o percentual de reciclagem do papel e do vidro e das embalagens PET são inferiores a 60%. A reciclagem de latas de alumínio e aço supera os 90%. As lâmpadas, bem como pilhas e baterias são materiais que se destinados inadequadamente conferem contaminação ao meio. Os estudos mostraram que os resíduos domiciliares no Paraná elevou em 89%, entre 1990 a 2005, a emissão dos Gases de Efeito Estufa (GEE), variando de 42 GgCH4 a 79,64 GgCH4. A elevação foi atribuída ao aumento da população e destinação dos resíduos para lixões e aterros sanitários. Do total de resíduos, 60% seriam passíveis de compostagem e 20% de ser reciclados. Conclui-se que a problemática sobre resíduos sólidos urbanos, reutilização, reciclagem e destinação final deve ser analisada desde a escolha da matéria prima, processo de produção e produto obtido, bem como dos resíduos, efluentes e emissões gerados

preliminary considerations about the transposition of directive 2013 34 eu into italian accounting system

With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place

Analysis of tumour ecological balance reveals resource-dependent adaptive strategies of ovarian cancer.

BACKGROUND:Despite treatment advances, there remains a significant risk of recurrence in ovarian cancer, at which stage it is usually incurable. Consequently, there is a clear need for improved patient stratification. However, at present clinical prognosticators remain largely unchanged due to the lack of reproducible methods to identify high-risk patients. METHODS:In high-grade serous ovarian cancer patients with advanced disease, we spatially define a tumour ecological balance of stromal resource and immune hazard using high-throughput image and spatial analysis of routine histology slides. On this basis an EcoScore is developed to classify tumours by a shift in this balance towards cancer-favouring or inhibiting conditions. FINDINGS:The EcoScore provides prognostic value stronger than, and independent of, known risk factors. Crucially, the clinical relevance of mutational burden and genomic instability differ under different stromal resource conditions, suggesting that the selective advantage of these cancer hallmarks is dependent on the context of stromal spatial structure. Under a high resource condition defined by a high level of geographical intermixing of cancer and stromal cells, selection appears to be driven by point mutations; whereas, in low resource tumours featured with high hypoxia and low cancer-immune co-localization, selection is fuelled by aneuploidy. INTERPRETATION:Our study offers empirical evidence that cancer fitness depends on tumour spatial constraints, and presents a biological basis for developing better assessments of tumour adaptive strategies in overcoming ecological constraints including immune surveillance and hypoxia