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La Contabilizzazione Degli Heritage Assets Negli Enti Locali
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Book Synopsis La contabilizzazione degli heritage assets negli enti locali. by : Natalia Aversano
Download or read book La contabilizzazione degli heritage assets negli enti locali. written by Natalia Aversano and published by G Giappichelli Editore. This book was released on 2015-11-27 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: In molti casi, soprattutto in Italia, gli heritage assets esplicano un significativo peso nell'ambito dei patrimoni delle aziende pubbliche. Si tratta di quei beni che derivano la propria rilevanza dal legame con aspetti culturali, ambientali o storici, quali edifici o monumenti storici, siti archeologici, opere d'arte, aree protette e riserve naturali. Tanto spinge i vari fruitori dei bilanci delle aziende pubbliche a ricercare informazioni specifiche sulla natura e sulle caratteristiche dei beni heritage da esse posseduti, nonché sui livelli di performance raggiunti nella loro gestione, sia in termini di fruizione da parte della collettività, sia in termini di politiche e costi di manutenzione e conservazione. Tuttavia, l'esigenza di soddisfare tali user needs trova impedimento nella difficoltà di un inquadramento contabile univoco all'interno delle tradizionali categorie logico-contabili. Nel lavoro si analizza il dibattito scientifico sulla contabilizzazione degli heritage assets passando in rassegna i più rilevanti principi contabili nazionali ed internazionali emanati sul tema, nell'intento di individuare adeguate soluzioni alle loro problematiche rappresentative.Nell'ultima parte, con l'uso dell'approccio multiple case study, si osserva lo stato dell'arte nei Paesi considerati all'avanguardia sulla tematica in oggetto. Attraverso lo studio dei casi della città britannica di York e della città americana di Charlottesville, si approfondiscono le prassi contabili UK e USA, al fine di trarne spunto per l'individuazione di atteggiamenti virtuosi che possano valere a orientare anche il contesto italiano.Natalia Aversano è Dottore di Ricerca in Economia e Direzione delle Aziende Pubbliche. Attualmente è Assegnista di Ricerca presso il Dipartimento di Scienze Aziendali - Management & Innovation Systems dell'Università degli Studi di Salerno dove è anche titolare a contratto dell'insegnamento di Economia Aziendale; collabora, altresÌ, alle attività scientifiche e didattiche del Dipartimento di Economia della Seconda Università degli Studi di Napoli.
Book Synopsis The Economics and Finance of Cultural Heritage by : Vincenzo Pacelli
Download or read book The Economics and Finance of Cultural Heritage written by Vincenzo Pacelli and published by Routledge. This book was released on 2020-07-26 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the economic and financial profiles of heritage assets as tourist attractions. Offering both theoretical insights, methods, and global empirical examples, it considers how heritage assets can create economic and social value for a region. It offers an analysis of micro- and macroeconomic characteristics of heritage assets and their financial management. The importance of innovation in light of technological and market transformations is considered, as well as the sustainable management of heritage assets environmentally and in terms of sustainable tourism. The book delves into the financial assessment of heritage assets with a focus on evaluation models, the technique of project financing and wealth management in the art sector. These topics are illustrated with cases studies of heritage assets managed as tourist attractions to outline successful management strategies. The book draws on examples from a range of sites and locations across Italy, Spain, the United Kingdom, New Zealand, and the United States to show how heritage assets can be an economic stimulus for the development of local economies. The book will be of interest to academics and students at both undergraduate and postgraduate levels in the fields of tourism economics, cultural studies and environmental studies.
Author :Peter C. Lorson Publisher :Imprensa da Universidade de Coimbra / Coimbra University Press ISBN 13 :9892618564 Total Pages :436 pages Book Rating :4.8/5 (926 download)
Book Synopsis European public sector accounting by : Peter C. Lorson
Download or read book European public sector accounting written by Peter C. Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
Book Synopsis Financial Reporting and Global Capital Markets by : Kees Camfferman
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by OUP Oxford. This book was released on 2007-03-08 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
Book Synopsis The Radical Use of Chance in 20th Century Art by : Denis Lejeune
Download or read book The Radical Use of Chance in 20th Century Art written by Denis Lejeune and published by Rodopi. This book was released on 2012-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: To many, chance and art are antagonistic terms. But a number of 20th century artists have turned this notion on its head by attempting to create artworks based on randomness. Among those, three in particular articulated a well-argued and thorough theory of the radical use of chance in art: André Breton (writer), John Cage (composer) and François Morellet (visual artist). The implications of such a move away from established aesthetics are far-reaching, as much in conceptual as in practical terms, as this book hopes to make clear. Of paramount importance in this coincidentia oppositorum is the suggested possibility of a correlation between the artistic use of chance and a system of thought itself organised around chance. Indeed placing randomness at the centre of one’s art may have deeper philosophical consequences than just on the aesthetical level.
Book Synopsis Sense of the City by : Mirko Zardini
Download or read book Sense of the City written by Mirko Zardini and published by . This book was released on 2005 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: With essays by Wolfgang Schivelbusch, Norman Pressman, Emily Thompson, Mirko Zardini, Constance Classen and David Howes.
Book Synopsis Digital Governance by : Michael E. Milakovich
Download or read book Digital Governance written by Michael E. Milakovich and published by Routledge. This book was released on 2021-09-27 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: The application of digital information and communication technologies (ICTs) to reform governmental structures and public service is widely and perhaps naively viewed as the 21st century "savior", the enlightened way to reinvigorate democracy, reduce costs, and improve the quality of public services. This book examines the transition from e-government to digital governance in light of the financial exigencies and political controversies facing many governments. The chapters concentrate on strategies for public sector organizational transformation and policies for improved and measurable government performance in the current contentious political environment. This fully updated second edition of Digital Governance provides strategies for public officials to apply advanced technologies, manage remote workforces, measure performance, and improve service delivery in current crisis-driven administrative and political environments. The full implementation of advanced digital governance requires fundamental changes in the relationship between citizens and their governments, using ICTs as catalysts for political as well as administrative communication. This entails attitudinal and behavioral changes, secure networks, and less dependence on formal bureaucratic structures (covered in Part I of this book); transformation of administrative, educational, and security systems to manage public services in a more citizen-centric way (covered in Part II); the integration of advanced digital technologies with remote broadband wireless internet services (Part III); and the creation of new forms of global interactive citizenship and self-governance (covered in Part IV). Author Michael E. Milakovich offers recommendations for further improvement and civic actions to stimulate important instruments of governance and public administration. This book is required reading for political science, public administration, and public policy courses, as well as federal, state, and local government officials.
Book Synopsis The Employment Impact of Innovation by : Mario Pianta
Download or read book The Employment Impact of Innovation written by Mario Pianta and published by Routledge. This book was released on 2003-09-01 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The diffusion of information and communication technologies is rapidly changing the structure of advanced economies, raising new problems of technological unemployment. The view that market forces can easily counterbalance the labour-saving impact of innovation is contrasted in this book with empirical findings on aggregate compensation effects and on the consequences of product, process and organizational innovation in industries and services. After examining several policy aspects, new employment-friendly economic and innovation policies are proposed.
Book Synopsis Testing Exogeneity by : Neil R. Ericsson
Download or read book Testing Exogeneity written by Neil R. Ericsson and published by . This book was released on 1994 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the nature of exogeneity, a central concept in standard econometrics texts, and shows how to test for it through numerous substantive empirical examples from around the world, including the UK, Argentina, Denmark, Finland, and Norway. Part I defines terms and provides the necessary background; Part II contains applications to models of expenditure, money demand, inflation, wages and prices, and exchange rates; and Part III extends various tests of constancy and forecast accuracy, which are central to testing super exogeneity. About the Series Advanced Texts in Econometrics is a distinguished and rapidly expanding series in which leading econometricians assess recent developments in such areas as stochastic probability, panel and time series data analysis, modeling, and cointegration. In both hardback and affordable paperback, each volume explains the nature and applicability of a topic in greater depth than possible in introductory textbooks or single journal articles. Each definitive work is formatted to be as accessible and convenient for those who are not familiar with the detailed primary literature.
Author :Organisation for Economic Co-operation and Development Publisher :OCDE ISBN 13 :9789264228726 Total Pages :0 pages Book Rating :4.2/5 (287 download)
Book Synopsis The Metropolitan Century by : Organisation for Economic Co-operation and Development
Download or read book The Metropolitan Century written by Organisation for Economic Co-operation and Development and published by OCDE. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Metropolitan Century explains why people move into cities and shows that the ongoing urbanisation process promises to improve economic conditions and the well-being of the world's population. Urbanisation is good for residents who move into cities because they benefit from higher wages and the proximity to amenities. It is good for countries because cities tend to be more productive and innovative than rural areas.
Book Synopsis Smarter, Greener, More Inclusive? by : Eurostat
Download or read book Smarter, Greener, More Inclusive? written by Eurostat and published by . This book was released on 2016 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Policy Responses to Urban Challenges in Europe by : Leo van den Berg
Download or read book National Policy Responses to Urban Challenges in Europe written by Leo van den Berg and published by Ashgate Publishing, Ltd.. This book was released on 2007 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a unique overview of urban policy conducted by national authorities in the fifteen 'old' member states of the EU. It focuses on recent changes in the development of the larger cities and changes in policymaking by national authorities with respect to urban development. The book provides an up-to-date source of information, and will be of importance to anyone involved in the role and development of European cities as well as the formulation and delivery of associated national policies.
Book Synopsis Macroeconomic Modelling of R&D and Innovation Policies by : Ufuk Akcigit
Download or read book Macroeconomic Modelling of R&D and Innovation Policies written by Ufuk Akcigit and published by Palgrave Macmillan. This book was released on 2021-12-03 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book encompasses a collection of in-depth analyses showcasing the challenges and ways forward for macroeconomic modelling of R&D and innovation policies. Based upon the proceedings of the EC-DG JRC-IEA workshop held in Brussels in 2017, it presents cutting-edge contributions from a number of leading economists in the field. It provides a comprehensive overview of the current academic and policy challenges surrounding R&D as well as of the state-of-the-art modelling techniques. The book brings to the forefront outstanding issues related to the assessment of the macroeconomic impact of R&D policies and its modelling. It speaks to the rising importance of R&D and innovation policy, and the proliferation of macroeconomic models featuring endogenous technological change. The contents of this book will be of interest to both academic and policy audiences working in the fields of R&D and innovation.
Book Synopsis Duchamp and the Aesthetics of Chance by : Herbert Molderings
Download or read book Duchamp and the Aesthetics of Chance written by Herbert Molderings and published by Columbia University Press. This book was released on 2010-05-31 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marcel Duchamp is often viewed as an "artist-engineer-scientist," a kind of rationalist who relied heavily on the ideas of the French mathematician and philosopher Henri Poincaré. Yet a complete portrait of Duchamp and his multiple influences draws a different picture. In his 3 Standard Stoppages (1913-1914), a work that uses chance as an artistic medium, we see how far Duchamp subverted scientism in favor of a radical individualistic aesthetic and experimental vision. Unlike the Dadaists, Duchamp did more than dismiss or negate the authority of science. He pushed scientific rationalism to the point where its claims broke down and alternative truths were allowed to emerge. With humor and irony, Duchamp undertook a method of artistic research, reflection, and visual thought that focused less on beauty than on the notion of the "possible." He became a passionate advocate of the power of invention and thinking things that had never been thought before. The 3 Standard Stoppages is the ultimate realization of the play between chance and dimension, visibility and invisibility, high and low art, and art and anti-art. Situating Duchamp firmly within the literature and philosophy of his time, Herbert Molderings recaptures the spirit of a frequently misread artist-and his thrilling aesthetic of chance.
Book Synopsis Evaluation Strategies for Communicating and Reporting by : Rosalie T. Torres
Download or read book Evaluation Strategies for Communicating and Reporting written by Rosalie T. Torres and published by SAGE. This book was released on 2005 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evaluation Strategies for Communicating and Reporting has been thoroughly revised and updated creating 75% new material and 34 new case examples. The Second Edition provides worksheets and instructions for creating a detailed communicating and reporting plan based on audience needs and characteristics. Authors Rosalie T. Torres, Hallie Preskill, and Mary E. Piontek cover advances in technology including Web site communications, Web and videoconferencing, and Internet chat rooms. Also mentioned are several additional topics for consideration, including communicating and reporting for diverse audiences and for multi-site evaluations.
Book Synopsis Smart Specialisation by : Dominique Foray
Download or read book Smart Specialisation written by Dominique Foray and published by Routledge. This book was released on 2014-08-13 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book on a new policy approach that has been widely adopted in Europe and beyond. It analyses the concept of smart specialisation and discuss the need for smart specialisation strategies, explains why the approach is new and different from more standard policy processes and explores what are the conditions for successful implementation. Smart Specialisation: Opportunities and Challenges for Regional Innovation Policy describes the origin of the concept, explains when a smart specialisation policy is necessary, provides a detailed analysis of the design principles of the policy and discuss the pertinence of this approach according to regional development levels. Finally the book discuss the practical implementation phase of the process – based on the first feedback acquired from certain regions engaged in the preparation of their smart specialisation strategy. The book is original in that it provides the first full analysis of smart specialisation strategies both at theoretical and practical levels. It has been written at the critical period of the implementation of smart specialisation strategies in every region in Europe. The fact that the EU has adopted smart specialisation as a mandatory principle for every region and member states will make this book well received by and very useful for: i) policy makers in regional and national administrations in Europe, ii) policy makers in other parts of the world who are in charge of regional policy and have heard about the concept, iii) consultants, analysts and experts who are active on the "markets for smart specialisation diagnosis and expertise", iv) scholars, researchers and graduate students working in the field of regional studies, technology policy and geography of innovation.
Book Synopsis The Managerial State by : John Clarke
Download or read book The Managerial State written by John Clarke and published by SAGE. This book was released on 1997-05-05 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This original analysis of the creation of new state forms critically examines the political forces that enabled `more and better management' to be presented as a solution to the problems of the welfare state in Britain. Examining the micro-politics within public service, the authors draw links between politics, policies and organizational power to present an incisive and dynamic account of the restructuring of social welfare. Clarke and Newman expose the tensions and contradictions in the managerial state and trace the emergence of new dilemmas in the provision of public services. They show that these problems are connected to the recurring difficulties in defining `the public' that receives these services. In partic
