Suchergebnisse

La trattazione analizza il cambiamento che si ha nell'organizzazione e nel processo di contabilità analitica relativo alla società "Geal SpA", in seguito all'emanazione del Documento 82/13 in merito all'"Unbundling contabile". L'analisi verrà contestualizzata nel framework "Management accounting change model" proposto da alcuni studiosi nel 2011. Il processo partirà da uno studio di un primo livello politico ed inter organizzativo, per poi entrare nello specifico caso aziendale, e seguire una logica "bottom up" che vada a modificare nuovamente il primo livello. This work deals with the change taking place in the organization and cost accounting process in GEAL S.p.A., after the Doc. 82/13 issue regarding "accounting Unbundling". The analysis will be performed according to the "Management Accountancy Change Model" framework, proposed by Wanderley, Miranda, Matos De Meira e Cullen in 2011. The process starts from a study of a first political and inter organizational layer; then, it focuses on the case study analysed; eventually, it follows a bottom-up scheme in order to update the first layer.

In models for thermal baryogenesis from particle decays, the mass of the decaying particle is typically many orders of magnitude above the TeV scale. We will discuss different ways to lower the energy scale of baryogenesis and present the corresponding lower bounds on the particle's mass. This is done specifically for the inert doublet model with heavy Majorana neutrinos and then we indicate how to extrapolate the results to other scenarios. We also revisit the question of whether or not dark matter, neutrino masses, and the cosmic baryon asymmetry can be explained simultaneously at low energies in the inert doublet model. ; This work has been supported by the Spanish MINECO Subprogramme Juan de la Cierva and it has also been partially supported by the Spanish MINECO grants FPA2011- 29678-C02-01, and Consolider-Ingenio CUP (CSD2008-00037). In addition we acknowledge partial support from the European Union FP7 ITN INVISIBLES (Marie Curie Actions, PITN- GA-2011- 289442). ; Peer reviewed

Throughout the twentieth century, French intellectuals of the Right have been locked in a cycle of resentment and reaction against the intellectual Left whom they blame for repeatedly ostracizing them from the role of 'intellectuel'. This resentment of a perceived exclusion has resulted in a recurring trope of left-wing cultural hegemony and right-wing marginalization that has come to define the individual and collective identities of the intellectual Right today. This process of perceived hegemony, resentment, and identity reconstruction is readily apparent in the work of right-wing intellectuals Ferdinand Brunetière, Ramon Fernandez, Drieu la Rochelle, Maurice Bardèche, and Alain de Benoist. When faced with perceived left-wing hegemony, these intellectuals reacted with resentment, revaluation of their designation as the excluded 'other', and retreat to self-segregated cultural communities. Over time, this process has both distinctly defined the intellectual Right and effectively radicalized and alienated it from mainstream intellectual life and the French public.

In his series of lectures, Le pouvoir psychiatrique, Michel Foucault employs concepts from the military field of knowledge in order to analyse the founding scenes of psychiatry. I focus on three issues connected to Foucault's use of these military terms. Firstly, I examine why Foucault was reluctant to use concepts from sociology and psychology in Le pouvoir psychiatrique and how this affects the notions that he had formulated in his earlier work, Histoire de la folie. Secondly, I show how he challenges traditional understandings of the founding scenes of psychiatry by using concepts from a different field of knowledge. In doing this, he creates metaphors, and this is something that he himself had previously been critical of doing. Thirdly, I reflect upon the fact that Foucault's creative use of concepts from different disciplines and examples from different historical times can be related to episodes in his own life; I argue why it is important to supplement a structural analysis with linguistic, phenomenological and hermeneutical ones. [Copyright Elsevier Ltd.]

The article focuses on two war compositions written in two geocultural spaces representing Cold War ideological confrontations, viz. Sinfonia de la Guerra (1940) by Vytautas Bacevičius, composed in Buenos Aires, and the oratorio Don't Touch the Blue Globe (1969) by Eduardas Balsys, composed in Soviet Lithuania. Analysing the strategies of war imagination in Lithuanian compositions and discussing them in modern war music's context, the author explores an interaction between traditional topics (military, pastoral etc.) and modern stylistic idioms. Both compositions demonstrate variety of intertextual strategies and differences of resemantization characteristic of first and second musical modernism. This is linked to the observations of changes in war narratives and post-war cultural memory. After a discussion of the the controversies in the national and international reception of the compositions in question before and after 1990, the trends of re-contextualization of the Lithuanian composers are highlighted (musical and extra-musical connotations, the aspects of recognition and deliberate silence, and sociocultural and sociopolitical dissonances) with reference to the impact of cultural and political processes.

The article focuses on two war compositions written in two geocultural spaces representing Cold War ideological confrontations, viz. Sinfonia de la Guerra (1940) by Vytautas Bacevičius, composed in Buenos Aires, and the oratorio Don't Touch the Blue Globe (1969) by Eduardas Balsys, composed in Soviet Lithuania. Analysing the strategies of war imagination in Lithuanian compositions and discussing them in modern war music's context, the author explores an interaction between traditional topics (military, pastoral etc.) and modern stylistic idioms. Both compositions demonstrate variety of intertextual strategies and differences of resemantization characteristic of first and second musical modernism. This is linked to the observations of changes in war narratives and post-war cultural memory. After a discussion of the the controversies in the national and international reception of the compositions in question before and after 1990, the trends of re-contextualization of the Lithuanian composers are highlighted (musical and extra-musical connotations, the aspects of recognition and deliberate silence, and sociocultural and sociopolitical dissonances) with reference to the impact of cultural and political processes.

In 2006, two municipalities located in the canton of Fribourg (Switzerland), La Tour-de-Trême and Bulle, amalgamated. In this study, we report on the evolution of citizen perceptions as well as try to better understand the reasons behind the respondents various positions concerning this new political and territorial entity. Five-hundred individuals were surveyed almost four years after the amalgamation came into effect. Our results show that if the amalgamation was voted again, it would be necessary to be particularly attentive to citizen access to municipal offices and to local service provisions, to citizen identification to their municipality as well as to the life of the local associations. Indeed, these are clearly important issues for small localities. Furthermore, citizens of the newly amalgamated municipality are mostly sensitive to access to municipal offices and to contact with local representatives. Improving the population's perceptions of these particular issues could lead to a 12 percentage point increase in support for the amalgamation.

This paper argues that a careful examination of Hippolyte Taine's intellectual development in the area of epistemology reveals a conceptual linkage with Nietzschean skepticism. The author shows that both Nietzsche and Taine drew from the same procession and touchstones of French history when developing their epistemologies. The result was a similar view of reason with a similar application to the political realm. Taking the Revolution as formative for both thinkers, the author shows how and why Taine's notions of "une forme aveugle de la raison" and "hereditary prejudice" correspond to Nietzsche's view of tradition and its necessity for healthy social and political structures. Further, with the evidence presented, the short correspondence between Taine and Nietzsche appears in a different light, one that allows the reader to take Nietzsche's words at face value and that reveals a mutual admiration between Taine and Nietzsche. The result of this work is to clear another path connecting Nietzsche's thought with the French right of the Third Republic.

This paper discusses the controversial management decisions made by policy-makers worldwide regarding poisoning campaigns aimed to control small mammal populations, often considered harmful economic pests. Aside from considerations regarding the biological consequences of these campaigns, we argue that when society rejects all values of science and expertise then only badly supported and negligent decisions will be made about conservation and management issues. The extermination of small mammal species, some of which play crucial ecological roles in several regions of the world, is just an example of such discredit and misinformation. Without a strong commitment towards evidence-based policy-making, economic investments in research and development could be entirely compromised. ; C. Ferreira is supported by a PhD grant (Ref. SFRH/BD/22084/2005) funded by the Fundação para a Ciência e Tecnologia of the Ministério da Ciência, Tecnologia e Ensino Superior, Portuguese government and M. Delibes Mateos was supported by a Juan de la Cierva research contract, awarded by the Spanish Ministry of Science and Innovation and the European Social Fund. ; Peer Reviewed

At almost the same time as Pablo Picasso was painting Guernica, in May and June of 1937, Sergei Eisenstein was starting work on Alexander Nevsky, in June and July 1937; and in September of that year, Jose Clemente Orozco began his mural La Conquista de Mexico. All three works were commissioned by the state. There is no direct relation between these works, beyond the fact that they respond to the tension of that historical moment between the Spanish Civil War, which began in July 1936, and the Second World War, which would break out in September 1939. No direct relation; but perhaps they could be seen as forming the parts of a trilogy which begins with Orozco, with a Spanish horse taking part in the conquest of Mexico, passing through Picasso, with the Spanish horse of Guernica, and ends with Eisenstein, with German horses in the Battle on the Ice and the armour of the Teutonic cavalry scattered on the snow. Adapted from the source document.

In 1624 the corsair Aly Rais was captured by Sicilian galleys. Brought to Palermo, the Inquisition suspected that il was dealing with a renegade Christian. After gathering numerous testimonies and locating its baptismal records, they formally accused him of being the Ferrarese Francesco Guicciardino, taken by corsairs as a child and brought to Tunis, where he embraced the Muslim religion, became captain of the galleys of Biserta, and preyed on Christian shipping. Against these accusation, Aly claimed to be "Turkish" by birth and hence beyond the jurisdiction of Holy Office. By examining sources of Madrid (the inquisitorial records), from Tunis (the correspondence between the leaders of the Regency and French consular documents), and from Palermo (the letters of the Deputation for the Ransoming of Captives and of Cardinal Giannettino Doria), it is possible to reconstruct the political and diplomatic negotiations over a failed ramson, which enables us to see the complex of interests in play, beyond the commercial and financial interests typical of the "economie de la rançon".

A Schrödinger equation may be unitarily transformed into dynamical equations in different interaction pictures which describe a common physical process, i.e., the same underlying interactions and dynamics. In contrast to this standard scenario, other relations are also possible, such as a common interaction-picture dynamical equation corresponding to several Schrödinger equations that represent different physical processes. This may enable us to design alternative and feasible experimental routes for operations that are a priori difficult or impossible to perform. The power of this concept is exemplified by engineering Hamiltonians that improve the performance or make realizable several shortcuts to adiabaticity. ; We are grateful to M. V. Berry, M. Demirplak, D. Guéry-Odelin, and O. Morsch for discussions. We acknowledge funding by Projects No. GIU07/40, No. FIS2009-12773-C02-01, No. 61176118, and No. 12QH1400800, Juan de la Cierva Program, and the UPV/EHU under program UFI11/55. S. I. and E. T. acknowledge financial support from the Basque Government (Grants No. BFI09.39 and No. BFI08.151).

AbstractThe aim of this chapter is to analyse the role of Advocates General in Grand Chamber cases. The latter are supposed to be the crème de la crème of the case law. Alas, this is not always the case as some of the judgments are poorly argued and with quite limited legal reasoning. This chapter demonstrates that formally the role of Advocates General in Grand Chamber cases is the same as in other cases where the Court of Justice sits in different compositions. Several examples are given proving that assistance of the Advocates General is sometimes followed and sometimes rejected by the Grand Chamber. However, a selection of judgments discussed in the last section of the chapter demonstrates another phenomenon. When the Grand Chamber limits the judicial discourse to the minimum it enhances the role of the Advocates General as their Opinions become the only source of reasoning. If that happens we are arguably dealing with assistance with the touch of substitution.

The period stretching from the restoration of Louis XVIII in 1814 until the fall of Napoleon III in 1870 remains the terra incognita of the history of French global ambitions. Even the volume of L'Aventure coloniale de la France, covering the years 1789–1870, stresses that the French 'cautiously withdrew into themselves' after the collapse of the first Napoleonic Empire.1 Such a view, this article argues, relies on an extraordinary neglect for the resilience of French formal and, above all, informal power between the fall of the Bourbon monarchy's Atlantic empire and the rise of the Third Republic's African and Indochinese empire: France in the intervening years remained a military, economic, scientific, and cultural super-power, who deployed her influence on a global scale, and not always unsuccessfully. It is therefore possible to recast the years 1814 to 1870 as a French 'imperial meridian', in the sense of an historiographical chasm between two classical periods of imperial expansion.

The French policy called "politique de la ville" that was institutionalized in the 80s, aimed to manage social contemporary problems of low cost housing built by the state in the 50s and 60s at the peripheries of cities following grand schemes ("grands ensembles"). Based on the study of the actors of this policy since its beginnings and of its underlying ideologies, this article shows that these districts are managed at present following the same patterns of thinking as the ones that engendered them. Since the 60s, the criticism of these grand schemes of low cost housing carried on by slogans such as "living environment" and "urban self-management" determined an answer from public authorities. However, I argue that these responses used different terms but continued in fact on same track. An ideology of spatial determinism and an ideal of social mix span all French urban policies since the 50s, while the idea of urban participation appears and then fades away. These ideologies were and continue being inherent in understanding the relations between space and society.