Search results for "Bilanci"
showing 10 items of 108 documents
L'accountability nell'azienda integrale. Prime riflessioni sulla valenza informativa del bilancio integrato
2012
Gestione rifiuti, caso studio: blocco da materiale riciclato
2008
Modellizzazione energetico – ambientale per la valutazione di criteri di efficienza energetica
2010
Il bilancio d'esercizio secondo la normativa e i principi contabili nazionali
2018
IL BILANCIO D'ESERCIZIO SECONDO LA NORMATIVA E I PRINCIPI CONTABILI NAZIONALI
Corte edu e Corte costituzionale tra operazioni di bilanciamento e precedente vincolante. Spunti teorico-generali e ricadute penalistiche (pt.II)
2019
Questo articolo è suddiviso in tre parti e si occupa delle interazioni complesse che si instaurano tra bilanciamenti di competenza della Corte edu e bilanciamenti di competenza della Corte costituzionale sul terreno dei conflitti tra diritti convenzionali e interessi costituzionalmente rilevanti tutelati dal sistema penale nazionale. La prima parte dell’articolo si concentra su un primo possibile modello di bilanciamento riscontrabile nella prassi applicativa del giudice sovranazionale, e cioè il bilanciamento ad hoc (o “caso per caso”); e arriva alla conclusione per cui, in questa prima famiglia di strategie decisionali, la Corte europea, rompendo la c.d. “connessione necessaria diritti/in…
Corte edu e Corte costituzionale tra operazioni di bilanciamento e precedente vincolante. Spunti teorico-generali e ricadute penalistiche (pt. I)
2019
This article is divided into three parts. The subject is the complex connections between the test balancing of the Italian Constitutional Court and that of the CEDU Court. Balancing between interests protected by European Convention and interests protected by national constitutional system. The “ad hoc balancing” is the first type of test balancing, according to the author, applied by CEDU Court to many judicial cases, which argues that the value protected by the European Convention is superior to the value protected by the national State. In the second part of the article, the author shows some judicial cases as examples of his argumentation. In the third part, the author analyzes the case…
L'iscrizione delle tangenti in bilancio
1995
Iscrizione tangenti in bilancio
Cropland and grassland management
2014
According to the latest National Inventory, the Italian agricultural sector is a source of GHGs with 34.5 Mt of CO2 eq in 2009, corresponding to 7 % of the total emissions (excluding LULUCF). In particular, more than half (19.1 Mt of CO2 eq) are N2O emissions from soils. Although the national methodology is in accordance with Tier 1 and 2 approaches proposed by the IPCC (2006), still empirical emission factors are used to assess the emission from fertilizer (e.g. 0.0125 kg N2O–N kg−1 N from synthetic fertilizers). Disaggregated data at sub-national level, including models and inventory measurement systems required by higher order methods (i.e. Tier 3), are not available in Italy so far and …
The role of vineyards in the carbon balance throughout Italy
2015
A common belief is that agricultural fields cannot be net carbon sinks, but perennial tree crops, growing a permanent woody structure with a life cycle of decades could act as carbon sink. Vineyards are good candidates to test this hypothesis, because they are often grown with limited soil cultivation and produce plenty of woody pruning material that can be left on the ground. Three Eddy Covariance sites were established in different vineyards, along a north-south transect, in Italy, to study the role of vine cultivation in the carbon balance of the Italian penisula. The year 2009 was chosen as a reference year for the three sites, in order to compare carbon budget estimates in areas charac…