Search results for "Costi"
showing 10 items of 900 documents
The cost of green roofs disposal in a life cycle perspective: covering the gap.
2012
Abstract This study is aimed at providing a contribution in overcoming the current gap, especially in Life Cycle Costing (LCC) and Benefit – Cost (BCA) analyses, due to the lack concerning the green roof disposal costs. Therefore, we have applied to an actual extensive green roof the LCC methodology suggested by D. G. Woodward (that appears like one of the most formalized and generalizable), but we have extended the analysis to the disposal phase. This will allow a complete and proper application of the LCC methodology in order of achieving an economic accounting of this component through its life cycle. In this way, it is possible to achieve the complete evaluation of the “green roof” perf…
Lower and Upper Bounds of Manufacturing Cost in FMS
1993
Abstract The use of traditional techniques of product costing, cost control and performance evaluation in advanced manufacturing environment supplies poor results to operations management. In this paper, after a brief review of the major drawbacks of traditional machining economics, a new framework for product costing will be presented. The basis of the proposed approach lies on an analysis of the production process aimed at single out proper cost drivers for the use of the various employed manufacturing resources. As a consequence, the quota of the manufacturing cost of uncertain allocation is drastically reduced. A lower and an upper bound value of the unit production cost are also define…
Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review
2007
This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.
La crisi economica e identitaria delle amministrazioni locali e l'abolizione delle province
2014
L'incostituzionalità "prospettata" dell'ergastolo ostativo.
2021
La Corte costituzionale, pur ritenendo la disciplina dell’ergastolo ostativo - nella parte nella quale preclude in modo assoluto, a chi non abbia utilmente collaborato con la giustizia, la possibilità di accedere al procedimento per chiedere la liberazione condizionale, anche quando il suo ravvedimento risulti sicuro - in contrasto con gli articoli 3 e 27 della Costituzione e con l’articolo 3 della Convenzione europea dei diritti dell’uomo, ha deciso di rinviare la trattazione delle questioni al giorno 10 maggio 2022, per consentire un intervento al legislatore. The Constitutional Court, while considering the discipline of life imprisonment - in the part in which it absolutely precludes, to…
Application of advanced thermodynamics, thermoeconomics and exergy costing to a Multiple Effect Distillation plant: In-depth analysis of cost formati…
2015
Abstract The high thermal energy consumption per m3 fresh water is one of the main barriers to the spread of thermally driven desalination processes and has limited their use to applications in countries with high reserves of fossil fuels or to specific technological solutions like dual purpose cogeneration plants and solar desalination systems. Being energy conversion efficiency a major issue to improve the performance of thermally driven desalination plants, thermoeconomic analysis has been attracting the efforts of researchers for the identification of margins for process improvement. In this paper a rigorous exergy and thermoeconomic analysis is presented for an 8 effect forward feed Mu…
Thermodynamic, Exergy, and Thermoeconomic analysis of Multiple Effect Distillation Processes
2018
Abstract Multiple effect distillation (MED) is nowadays the preferred technology for the construction of new plants based on thermal processes in the growing desalination market. MED technology, in fact, presents a number of advantages with respect to the more traditional multistage flash technology, among all the lower energy consumption achievable in MED plants. However, a large potential for improvement in terms of lowering production costs still exists, which stimulates further efforts on process optimization from companies and researchers involved in the field. Thermodynamic and exergy analysis provides useful insights regarding the identification of main inefficiencies and the margins…
INTERVENTI PEREQUATIVI, FEDERALISMO ED ESIGENZE SOCIALI IN SICILIA.
2014
COMMENTO
2010
Fake news and infodemia at the time of covid-19
2020
The essay has as its object fake news and excess of pieces of information with particular attention to the pandemic emergency we are currently living: COVID-19. After a careful consideration about what fake news actually are, the paper analyzes the pitfalls concerning the communication through virtual technologies, where social networks let the news reach the user only if they pass some requirements, in order to give the user a personalized experience of being informed. As a result, the profiling process traps the user in a cage, which is a paradox, because the internet it’s literally supposed to be without borders and barriers. The current crisis caused by the global pandemic has brought t…