Search results for " Ben"
showing 10 items of 1402 documents
Al di là del lavoro sommerso
2008
il saggio analizza le recenti misure di contrasto al lavoro irregolare e si propone di valutarne il possibile impatto sul mercato del lavoro italiano. Vengono altresì suggerite possibili ulteriori strategie volte a favorire l'emersione, in armonia con le indicazioni provenienti dall'ordinamento comunitario
From accrued to paid income tax: A review of effective tax rate calculation
2019
Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…
Image-based and range-based 3D modelling of archaeological cultural heritage: The telamon of the temple of Olympian Zeus in Agrigento (Italy)
2012
Abstract. The Temple of Olympian Zeus in Agrigento (Italy) was one of the largest temple and at the same time one of the most original of all the Greek architecture. We don’t know exactly how it was because the temple is now almost completely destroyed but it is very well-known for the presence of the Telamons. The Telamons were giant statues (about 8 meters high) probably located outside the temple to fill the interval between the columns. In accordance with the theory most accredited by archaeologists the Telamons were a decorative element and also a support for the structure. However, this hypothesis has never been scientifically proven. One Telamon has been reassembled and is shown at t…
A simple methodology for comparing cost-benefit of traditional, green and cool roofs
2019
Energy policy makers, architects and researchers, when designing new buildings or rehabilitating the existing ones, are engaged in the attempt of limiting the energy needs for climatization (NZEB buildings) and the environmental pressure exerted by buildings (EU Climate Action). The pursuit of this demanding assignment calls for innovative solutions in conceiving the building envelope and its energy systems. Recently, among the most effective tools for improving the energy and environmental performances of buildings, the technical interventions regarding the roofs are gaining a rising attention. Indeed, covers of buildings are responsible of a relevant part of their energy losses and, on th…
Environmental Benefits and Economical Sustainability of Urban Wastewater Reuse for Irrigation—A Cost-Benefit Analysis of an Existing Reuse Project in…
2020
Besides benefits associated to increased water availability for irrigation, reuse projects of urban water can also provide positive environmental impacts, as they contribute to improve water quality of the receiving bodies by diverting wastewater from their outlet. This represents a typical win-win situation where significant synergies can be achieved between urban and agricultural sector, and the environment. These favorable conditions, however, do not necessarily imply that water reuse is either feasible from an economic perspective nor that the underlying supply chain is going to be triggered, if certain conditions are not met. Cost-Benefit Analysis (CBA) is considered a sound, theoretic…
La maduresa d'un autor: Josep M. Benet i Jornet, de «Revolta de bruixes» a «Fugaç»
2015
A study of the elements characterizing J.M. Benet i Jornet's mature creative period, those refering both to thematic evolution and to new conceptions of theatrical technique and aesthetics.
New Insight on Archaeological Metal Finds, Nails and Lead Sheathings of the Punic Ship from Battle of the Egadi Islands
2023
The wreck of the Punic ship exhibited at the Archaeological Park of Lilybaeum (Marsala, Italy) is a unique example in the world. In this paper, the investigation of some metal finds (30 nails and 3 fragments of sheathings) belonging to the wreck of the Punic ship is reported. Portable X-ray fluorescence and Raman spectroscopy allowed us to identify the elements and compounds constituting them and make some deductions about their composition. X-ray diffractometry, polarised optical microscopy and scanning electron microscopy of the collected micro-samples allowed us to explain the degradation that occurred in the underwater environment.
Focal liver lesions in patients with cavernous transformation of the portal vein: diagnosis and MR features.
2008
Dicyclopentaannelated Hexa-peri-hexabenzocoronenes with a Singlet Biradical Ground State
2021
Abstract Synthesis of two dicyclopentaannelated hexa‐peri‐hexabenzocoronene (PHBC) regioisomers was carried out, using nonplanar oligoaryl precursors with fluorenyl groups: mPHBC 8 with two pentagons in the “meta”‐configuration was obtained as a stable molecule, while its structural isomer with the “para”‐configuration, pPHBC 16, could be generated and characterized only in situ due to its high chemical reactivity. Both PHBCs exhibit low energy gaps, as reflected by UV‐vis‐NIR absorption and electrochemical measurements. They also show open‐shell singlet ground states according to electron paramagnetic resonance (EPR) measurements and density functional theory (DFT) calculations. The use of…
La Luce nell'Archeologia: Uno strumento di Comunicazione
2008
La luce artificiale, continuum della luce naturale, è un efficace materiale plasmato dalle mani dell’esperto sia per orientare l’attenzione dell’osservatore e per mettere a fuoco temi o circoscrivere particolarità, sia, all’opposto e in negativo, per sottolineare l’effetto della sua assenza o la sua impalpabilità.