ZTE Corporation has been selected by 3 Italia, the Italian Mobile Media Company of Hutchison Whampoa Ltd and European UMTS leader, to produce MD2 and MD3 handsets,
The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of t...The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.展开更多
Viola bertoloni Pio (Violaceae)Nuova stazione per il Piemonte.RepertoAppennino ligure-piemontese,comune di Bosio (AL),in Val Gorzente lungoil sentiero sulla sponda sinistra del torrente omonimo,su sfasciumi a componen...Viola bertoloni Pio (Violaceae)Nuova stazione per il Piemonte.RepertoAppennino ligure-piemontese,comune di Bosio (AL),in Val Gorzente lungoil sentiero sulla sponda sinistra del torrente omonimo,su sfasciumi a componenteserpentinosa,m 700 ca.s.l.m.,1.Ⅵ.1985,N.Cartasegna,HbPAV (Erbario Regio-nale Lombardo-Università.di Pavia).展开更多
Dalla determinazione dei contenuti stomacali è stata studiata I’alimentazione insettivoradi dieci differenti specie di Passeriformi di provenienza italiana: Prispolone, Scricciolo, Pettirosso, Paglia-rolo, Capin...Dalla determinazione dei contenuti stomacali è stata studiata I’alimentazione insettivoradi dieci differenti specie di Passeriformi di provenienza italiana: Prispolone, Scricciolo, Pettirosso, Paglia-rolo, Capinera, Lui piccolo, Codibugnolo, Cinciallegra, Rigogolo ed Averla cenerina. On the feeding of ten species of Passeriformes in Italy. The feeding of ten different speciesof Passeriformes from Italy was studied thanks to identification of Insects and other Arthropoda foundin their stomach contents. The species examined are: Anthus trivialis, Troglodytes troglodytes, Erithacusrubecula, Acrocephalus paludicola, Sylvia atricapilla, Phylloscopus collybita, Aegithalos caudatus, Parusmajor, Oriolus oriolus and Lanius minor.展开更多
The American Striped Cray Orconectes limosus(Rafinesque),a nearctic crustacean new in theitalian freshwaters(Crustacea Decapoda Cambaridae).The American Striped Cray Orconectes limosus,introduced in several countries ...The American Striped Cray Orconectes limosus(Rafinesque),a nearctic crustacean new in theitalian freshwaters(Crustacea Decapoda Cambaridae).The American Striped Cray Orconectes limosus,introduced in several countries of Central Europe,is also reported for the first time for Italy.This crayfishseems to become well established in the Iseo Lake(Northern Italy).The Author underlines the risk of a possibleterritorial expansion of this species in the Po river drainage.展开更多
The method of research and design that characterized Gellner has been analyzed in depth in this research and his own steps have been retraced on some themes.The uniqueness of his method lies in the way he transformed ...The method of research and design that characterized Gellner has been analyzed in depth in this research and his own steps have been retraced on some themes.The uniqueness of his method lies in the way he transformed the data and information gathered into design outcomes on both a large and small scale by reinterpreting traditional architecture and reconstructing elements of the landscape through its shapes and colors.This method applied to town planning also led other planners to use the elements he synthesized within their projects,creating a contemporary landscape for the great event of the 1956 Winter Olympics in Cortina d’Ampezzo.The purpose of this paper is to highlight the importance of this approach to the transformation of the territory and to emphasize the need to preserve these significant works also in view of the new Olympic event that will cross these valleys in 2026.展开更多
文摘ZTE Corporation has been selected by 3 Italia, the Italian Mobile Media Company of Hutchison Whampoa Ltd and European UMTS leader, to produce MD2 and MD3 handsets,
文摘The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.
文摘Viola bertoloni Pio (Violaceae)Nuova stazione per il Piemonte.RepertoAppennino ligure-piemontese,comune di Bosio (AL),in Val Gorzente lungoil sentiero sulla sponda sinistra del torrente omonimo,su sfasciumi a componenteserpentinosa,m 700 ca.s.l.m.,1.Ⅵ.1985,N.Cartasegna,HbPAV (Erbario Regio-nale Lombardo-Università.di Pavia).
文摘Dalla determinazione dei contenuti stomacali è stata studiata I’alimentazione insettivoradi dieci differenti specie di Passeriformi di provenienza italiana: Prispolone, Scricciolo, Pettirosso, Paglia-rolo, Capinera, Lui piccolo, Codibugnolo, Cinciallegra, Rigogolo ed Averla cenerina. On the feeding of ten species of Passeriformes in Italy. The feeding of ten different speciesof Passeriformes from Italy was studied thanks to identification of Insects and other Arthropoda foundin their stomach contents. The species examined are: Anthus trivialis, Troglodytes troglodytes, Erithacusrubecula, Acrocephalus paludicola, Sylvia atricapilla, Phylloscopus collybita, Aegithalos caudatus, Parusmajor, Oriolus oriolus and Lanius minor.
文摘The American Striped Cray Orconectes limosus(Rafinesque),a nearctic crustacean new in theitalian freshwaters(Crustacea Decapoda Cambaridae).The American Striped Cray Orconectes limosus,introduced in several countries of Central Europe,is also reported for the first time for Italy.This crayfishseems to become well established in the Iseo Lake(Northern Italy).The Author underlines the risk of a possibleterritorial expansion of this species in the Po river drainage.
文摘The method of research and design that characterized Gellner has been analyzed in depth in this research and his own steps have been retraced on some themes.The uniqueness of his method lies in the way he transformed the data and information gathered into design outcomes on both a large and small scale by reinterpreting traditional architecture and reconstructing elements of the landscape through its shapes and colors.This method applied to town planning also led other planners to use the elements he synthesized within their projects,creating a contemporary landscape for the great event of the 1956 Winter Olympics in Cortina d’Ampezzo.The purpose of this paper is to highlight the importance of this approach to the transformation of the territory and to emphasize the need to preserve these significant works also in view of the new Olympic event that will cross these valleys in 2026.
