Search results for "DIR"
showing 10 items of 10242 documents
Sprawozdanie finansowe jednostki mikro a potrzeby informacyjne użytkowników
2016
W związku z implementacją zapisów nowej dyrektywy rachunkowości nr 2013/34/UE celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 11 lipca 2014 roku. Autorka określa ich wpływ na zakres oraz wartość informacyjną uproszczonego sprawozdania finansowego jednostki mikro w aspekcie potrzeb ich użytkowników. Jednostki mikro są nowo powstałą kategorią podmiotów, która została wprowadzona do regulacji krajowych w związku z implementacją dyrektywy 2013/34/UE. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Wprowadzone zmiany w znowel…
IEA EBC Annex83 Positive Energy Districts
2021
At a global level, the need for energy efficiency and an increased share of renewable energy sources is evident, as is the crucial role of cities due to the rapid urbanization rate. As a consequence of this, the research work related to Positive Energy Districts (PED) has accelerated in recent years. A common shared definition, as well as technological approaches or methodological issues related to PEDs are still unclear in this development and a global scientific discussion is needed. The International Energy Agency’s Energy in Buildings and Communities Programme (IEA EBC) Annex 83 is the main platform for this international scientific debate and research. This paper describes the challeng…
Social Media as Platform for Stimulating Urban Changes
2016
Images have always been an important part of city planning – current images of place, images with planned improvements, maps and sketches. Some time ago all that was a private property of stakeholders like planner and client. But nowadays this confidentiality rather much has vanished – no copyrights or competition is noteworthy. Plans do not have their privacy anymore. They are exposed even before they got implemented. This article will display why city planners share the images of their ideas, of their dreams in public (mostly in blogs and social networks) – why it is important for them and what kind of feedback they are waiting for. This article is based on case study where 12 respondents…
Elementi della città e dell'urbanistica
2004
La monografia descrive attraverso tre parti le principali problematiche dell'urbanistica. Una prima problematica indica attraverso nove tematiche, individuate in nove vocaboli, le invarianti dell'urbanistica, ovvero dei principi insediativi di città e territori. Tali invarianti riguardano tre categorie: le unità di misura, i prodotti delle trasformazioni in relazione ai soggetti attori, le unità morfologiche che compongono l'insediamento umano. Una seconda problematica interessa il rapporto tra l'urbanistica e la storia della città. Questo rapporto viene illustrato in dieci reperti, ovvero in dieci importati trasformazioni urbane che la storia ha prodotto. Una terza problematica descrive il…
La rilevanza degli interessi moratori nel giudizio di usura in astratto
2020
La Sezione I della Cassazione ha rimesso alle Sezioni unite le questioni relative alla rilevanza usuraria degli interessi moratori, alla configurabilità o meno del c.d. principio di simmetria e all’eventuale individuazione di un tasso usura ad hoc per gli interessi moratori. A fronte di tali interrogativi, va rimarcata invece la conformità al sistema della disciplina contro l’usura tanto della rilevanza usuraria degli interessi moratori quanto della necessità della loro valutazione congiunta alle altre voci di remunerazione, di costo o di spesa, cui non osta la mancata inclusione degli interessi moratori all’interno del tasso effettivo globale medio della categoria omogenea di operazioni al…
Diritto agli utili e alla quota di liquidazione
2004
Il contributo offre un articolato commento al nuovo art. 2350 c.c., così come modificato dalla riforma del diritto societario del 2003. L'attenzione è centrata sull'innovativi istituto delle azioni correlate e sui nodi interpretativi ad esso connessi.
Obbligo vaccinale e discrezionalità legislativa a proposito delle ordinanze CGARS nn.38 e 351 del 2022
2022
The paper deals with two ordinances of the CGARS on the subject of vaccination obligation, retracing the events that first led to the preliminary order no. 38/2022 and then to the reasoned order for referral to the constitutional court.
Note a margine dell'ordinanza del Consiglio di giustizia amministrativa della regione siciliana del 17 gennaio 2022 n. 38 in tema di obbligo vaccinal…
2022
This is a comment on the ordinance of the CGA of the Sicilian region on the subject of vaccination obligation in relation to certain categories of subjects.
Obbligo vaccinale e limiti: una recente decisione del Consiglio di Giustizia Amministrativa della Regione Siciliana
2022
This brief paper analyses the obligation of Covid-19 vaccine provided by Italian legislation for workers of the National Health Service. In the order n. 38 of 2022, the Council of Sicilian Administrative Justice decided to verify the possibility to impose mandatory Covid-19 vaccine in relation to Art. 32nd of the Italian Constitution, which provides freedom of self-determination in health choices. Moreover, this principle has to be connected to the general principle of solidarity , enshrined in the Art. 2nd of the Italian Constitution.
Noninvasive neurostimulation methods for migraine therapy: The available evidence.
2016
Background Migraine is one of the most disabling neurological disorders. The current pharmacological armamentarium is not satisfying for a large proportion of patients because the responder rate does not exceed 50% on average and the most effective drugs often induce intolerable side effects. During recent years, noninvasive central and peripheral neuromodulation methods have been explored for migraine treatment. Overview A review of the available evidence suggests that noninvasive neuromodulation techniques could be beneficial for migraine patients. The transcranial stimulation methods allow modulating selectively cortical activity and can thus be curtailed to the patient’s pathophysiologi…