Financial statements are the cognitive instrument par excellence to understand a company’s profitability, asset trends and financial performance. This volume is divided into three sections and addresses the main themes related to Financial Statements. The first part, “Financial Statement analysis – Main objectives and tools” illustrates the techniques commonly used to analyse and interpret financial statements: reformulations of statement of financial position and statement of comprehensive income and ratios. The second part, “IFRS –Accounting issues” presents the accounting issues of the most significant financial statements captions in accordance with International Financial Reporting Standards (IFRS) applicable on the date of publication of this manual. Consolidated financial statements are the subject of the third part, presenting the fundamental problems that gradually may arise from the consolidation process. The book is intended for all those - students or professionals - who intend to deal in a systematic way with the issues of construction and analysis of financial statements. The content of each chapter is enriched by examples, with the aim of facilitating understanding.
The Bosco della Mesola represents one of the few remnants of coastal woodlands in Italy. A nature reserve was established in this area in 1977. No detailed checklists of the vascular flora of the nature reserve have been compiled since then. So, there was an urgent need to fill this gap. This book contains a critical updated checklist of the vascular flora in the Bosco della Mesola Nature Reserve. It also allows quantitative comparisons with a previous checklist dating back to the 1960s in order to detect temporal changes in the vascular flora over 60 years. We believe that this book represents a milestone for scientists and all people involved in nature conservation and management in this area and in similar territories in other countries. The readerships can also include high-school students and non-professional botany amateurs.
Una storia sull’intolleranza e sulla paura del diverso. È la prima volta che gli abitanti di un piccolo borgo abbarbicato su una collina del Meridione d’Italia entrano in contatto con gente diversa da loro. Una famiglia di cinesi arriva in paese e, tra lo stupore generale e l’invidia, vi si impianta velocemente con un ristorante. Il sequestro e l’uccisione di un ragazzo da parte di un mafioso locale, per impedire la nascita di un’area di sviluppo industriale, lo spirito di abnegazione dei cinesi, la loro disponibilità di quattrini e l’acquisizione di una vecchia e gloriosa villa ai margini della campagna, l’adulterio di una donna del Nord, si intrecciano insieme e scatenano la cruda intolleranza dell’intera comunità, la quale si macchierà di un crimine orrendo.
This is an intellectual biography of the Italian Jewish writer and politician David Levi (1816-1898). Freemasonry, Saint-Simonianism, and the Enlightenment are his vessels for a new, secular, interpretation of Jewish identity and for innovative views on Judaism’s relation with modernity.
Cet ouvrage présente l’édition, la traduction en français et l’analyse de tous les documents de chancellerie (en arabe, latin et italien) concernant les relations établies entre Florence et le sultanat mamelouk entre 1422 et 1510. Prenant en compte les recherches accomplies au cours des dernières décennies dans le domaine des études diplomatiques, ce travail corrige plusieurs erreurs et inexactitudes contenues dans les précédentes éditions de ces sources et contient quelques documents inédits. Une introduction aborde le cadre historique des relations diplomatiques et examine les caractéristiques des sources. Un riche ensemble de notes explicatives et un glossaire analysent leur contenu. Les sources publiées dans ce volume constituent le témoignage historique disponible pour tracer le cadre des échanges diplomatiques entretenus par la Ville du Lys et Le Caire mamelouk. This book offers the edition, translation into French and analysis of all the chancery documents (in Arabic, Latin and Italian) concerning the relations established between Florence and the Mamluk sultanate between 1422 and 1510. Taking into consideration the achievements made in recent decades in the field of Mamluk diplomatics, this work corrects several errors and inaccuracies contained in previous editions as well as presents some unpublished documents. An introduction addresses the historical framework of diplomatic relations and examines the characteristics of the sources. A rich body of explanatory notes and a glossary analyze their content. The sources published in this volume constitute the historical testimony available for outlining the framework of the diplomatic exchanges maintained by the City of the Lily and Mamluk Cairo.
This book provides an understanding of the characteristics of corporate governance in Italy, one of the most developed countries in the world, symbol of the family capitalism. The text presents the main peculiarities of the Italian corporate governance system, its impact on decision-making in corporate boardrooms, and the potential positive and negative consequences for the firm and its stakeholders. Several real-life case studies were included to help the reader grasp the subtleties of how power is exercised in Italian companies. The authors combine their knowledge of research with their professional experience. Such an approach helps the reader interpret the nuances of corporate governance practices in Italian companies as those practices are driven not only by the globalization of markets, but also by national economic, social, and political forces. The result is a unique corporate governance system, which deeply differs from the Anglo-American one. This book is, therefore, particularly relevant for a wide international audience (including investors, corporate directors, scholars, and practitioners) as it provides useful insights to interpret, evaluate and take sound decisions in Italian companies.
This book looks at how numbers and statistics have been used to underpin quality in news reporting. In doing so, the aim is to challenge some common assumptions about how journalists engage and use statistics in their quest for quality news. It seeks to improve our understanding about the usage of data and statistics as a primary means for the construction of social reality. This is a task, in our view, that is urgent in times of ‘post-truth’ politics and the rise of ‘fake news’. In this sense, the quest to produce ‘quality’ news, which seems to require incorporating statistics and engaging with data, as laudable and straightforward as it sounds, is instead far more problematic and complex than what is often accounted for.
Animal phylogeny is undergoing a major revolution due to the availability of an ever increasing amount of molecular data, the application of novel methods of phylogenetic reconstruction, and advances in palaeontology and molecular developmental biology.This book revises the major events in animal evolution in the light of these recent advances.
La costruzione della monarchia pontificia durante l’età barocca, partendo dal Papato umanistico-rinascimentale di metà XV secolo e passando per la svolta cruciale segnata dalla Riforma e dalla Controriforma, fu un processo incessante che incominciò con l’elezione di Martino V Colonna (1417-1431) e si protrasse durante il pontificato di Papa Urbano VIII (1623-1644) sino al consolidamento dello Stato Pontificio in una vera e propria monarchia assoluta e, insieme, allo sbocciare dell’attuale splendore di Roma come residenza dei Papi. In tale percorso si possono evidenziare due tendenze principali. 1. Gli ambiti sacro e profano si mescolarono perfettamente in virtù del duplice ruolo del Papa, capo di uno Stato italico e supremo pastore della Chiesa universale (“un corpo e due anime”) benché, spesso, fossero incompatibili l’uno con l’altro. 2. La trasformazione del Papato in una monarchia assoluta, unita a una forte centralizzazione amministrativa dello Stato ecclesiastico, determinò altresì lo sviluppo della Curia Romana.
Endometria - Il seme della Carne" viene riproposto dopo cinque anni dalla sua prima edizione in questa seconda versione in formato paperback con una nuova veste grafica, una nuova impaginazione delle illustrazioni, una ricca appendice contenente il racconto "Il Velo della Notte", l'antefatto alle vicende narrate nel romanzo, e una raccolta di testi critici scritti dallo stesso autore in occasione delle presentazioni tenute alla Fiera del Libro di Torino. Dimenticati gli anni di prigionia del Velo della Notte, Edel ed Arnel regnano adesso su una nuova marca, lontano dalle guerre intestine che affliggono Lantaria. Ma alla radice del loro amore pulsa da tempo l'epicentro del caos che sta per abbattersi sull'intero continente.
Financial statements are the cognitive instrument par excellence to understand a company’s profitability, asset trends and financial performance. This volume is divided into three sections and addresses the main themes related to Financial Statements. The first part, “Financial Statement analysis – Main objectives and tools” illustrates the techniques commonly used to analyse and interpret financial statements: reformulations of statement of financial position and statement of comprehensive income and ratios. The second part, “IFRS –Accounting issues” presents the accounting issues of the most significant financial statements captions in accordance with International Financial Reporting Standards (IFRS) applicable on the date of publication of this manual. Consolidated financial statements are the subject of the third part, presenting the fundamental problems that gradually may arise from the consolidation process. The book is intended for all those - students or professionals - who intend to deal in a systematic way with the issues of construction and analysis of financial statements. The content of each chapter is enriched by examples, with the aim of facilitating understanding.
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