Il principio della prevalenza della sostanza sulla forma alla luce dei principi contabili nazionali e internazionali

La presente tesi si propone di illustrare l'evoluzione della normativa italiana ed europea in materia di bilanci di esercizio, ponendo particolare attenzione sul principio della prevalenza della sostanza sulla forma (substance over form) sia nell'ambito della disciplina dettata dal codice civile e dai principi contabili nazionali, sia nell'ambito dei principi contabili internazionali IAS/IFRS emanati dallo IASB. Vengono poi approfondite due situazioni in cui, nell'ordinamento IAS/IFRS, la sostanza prevale sulla forma: il leasing (IAS 17) e le business combinations (IFRS 3)

Entomologia na fruticultura tropical

Trabalho de Conclusão de Curso - Universidade Federal de Santa Catarina. Curso de Agronomia

Phase closure nulling of HD 59717 with AMBER/VLTI . Detection of the close faint companion

Aims: The detection of close and faint companions is an essential step in many astrophysical fields, including the search for planetary companions. A new method called "phase closure nulling" has been proposed for the detection of such faint and close companions based on interferometric observations when the system visibility amplitude is close to zero due to the large diameter of the primary star. We aim at demonstrating this method by analyzing observations obtained on the spectroscopic binary HD 59717. Methods: Using the AMBER/VLTI instrument in the K-band with ~1500 spectral resolution, we record the spectrally dispersed closures phases of the SB1 binary HD 59717 with a three-baseline combination adequate for applying phase closure methods. After a careful data reduction, we fit the primary diameter, the binary flux ratio, and the separation using the phase closure data. Results: We detect the 5-mag fainter companion of HD 59717 at a distance of 4 stellar radii from the primary. We determine the diameter of the primary, infer the secondary's spectral type and determine the masses and sizes of the stars in the binary system. This is one of the highest contrasts detected by interferometry between a companion and its parent star. Based on observations collected at the European Southern Observatory, Paranal, Chile, within the commissioning programme 60.A-9054(A)

Calculation of the potential of mean force from nonequilibrium measurements via maximum likelihood estimators

We present an approach to the estimate of the potential of mean force along a generic reaction coordinate based on maximum likelihood methods and path-ensemble averages in systems driven far from equilibrium. Following similar arguments, various free energy estimators can be recovered, all providing comparable computational accuracy. The method, applied to the unfolding process of the alpha-helix form of an alanine deca-peptide, gives results in good agreement with thermodynamic integration.Comment: 9 pages, 3 figures; important changes (figure 2, demonstration of Eq. 16, figure 3 and related discussion); style correction

Self employment among Italian female graduates

Purpose: To investigate the gender impact of tertiary education on the probability of entering and remaining in self employment. Design/methodology/approach: We exploit a data set on labour market flows produced by the Italian National Statistical Office by interviewing about 62,000 graduate and non graduate individuals in transition between five labour market states: Dependent workers; Self-Employed workers; Unemployed persons; Non active persons. From these data we constructed an average ten-year transition matrix (1993-2003) and investigated the flows between labour market conditions by applying Markovian analysis. Findings: Our data show that education significantly increases the probability of entering self employment for both male and female graduates, but it also significantly increases the transition from self employment to dependent employment for female graduates, thereby increasing the percentage of female graduates in paid employment and reducing the percentage of women in entrepreneurial activities. We argue that the disappointment provoked by the gender wage gap in paid employment may induce some female graduates with low entrepreneurial ability to set up on their own, but once in self employment they have lower survival rates than both men in self employment and women in paid employment. Thus, what we observe overall, is that education widens the gender gap between self employed workers and employees for individuals persisting in the same working condition. Originality/value: Our data enable us to shift the focus of the relationship between education and entrepreneurship from the probability of being self employed to the probability of entering and surviving in this condition.

Talent allocation in the school-to-job transition

This paper raises the problem of the optimal allocation of talent in a gendered perspective. It analyses the transition from education to labor market in Italy, and the way in which gender differences emerge early in the labor market career. Our data establish higher grades for females in both male and female type of courses on the one hand, and lower employment rate, lower entry wages, and under-representation in apical positions for women three years after graduation on the other. We explain female educational over-performance by means of signaling theory and under-utilization of female manpower by means of tournaments theory

Higher education in non-standard wage contracts

By applying Markovian analysis to Italian labor market transition matrices we verify whether higher education increases the likelihood of young workers moving from non-standard to standard wage contracts. As we find evidence for the so-called stepping stone hypothesis, we expect graduates to be more likely to pass from non-standard to standard wage contracts than non-graduates, because the signaling effect of education is enhanced by the stepping stone effect of non-standard wage contracts. Nevertheless, we find that non-standard wage contracts of graduates are more likely to be terminated as bad job/worker matches