RISULTATI RICERCA

Costi di produzione ed erogazione di acqua potabile. Una proposta di analisi dell’efficienza - Water will be a basic problem in the future of the world. At the moment in Italy the main problem lies in water reserve reductions facing a growing demand, while for drinkable water more and more administrator authorities are facing a budget deficit. The causes of this national and local situation are the administrative monopoly and the absence of planning and coordination policies, that would rationalize water use without rationing it, starting from an awareness of the costs of different involved variables. The economic quality of spring and consumption water, the oldness of the waterworks and pipe networks, the extreme fragmentation of waterworks (often of minimal dimension), their territorial localisation, the absence of a common method of charges, the scanty use of analysis of management, are some of the causes of a unique and surprising variability of costs, proceeds and tariffs. This paper analyzes the generation and the structure of the costs of drinkable water in an area representative of many national characteristics on the environmental, physic and socio-economic level. The quest for more efficient forms of management and for a more transparent determination of the tariffs has been carried on through the use of custom indexes of productivity and of production. These indexes summarise the existence of scale economies, of pipe network related diseconomies, and of economies of localisation and density of the consumers. The paper presents a synthesis of the observations gathered from about two hundred waterworks subdivided by owner and entrepreneurial typologies

Information Policy and Genetically Modified Food: Weighting the Benefits and Costs (di Mario F. Teisl, Julie A. Caswell) - ABSTRACT: The labeling of genetically modified foods is the topic of a debate that could dramatically alter the structure of the US and international food industry. The current lack of harmonization of policy across countries makes Gmf labelling an international trade issue. The US and Canada do not require Gmfs to be labeled unless the Gmf is significantly different than the conventional food or the Gmf presents a health concern. However, many other countries are requiring Gmfs to be labeled. This paper discusses empirical work on the sources and magnitude of benefits and costs from labeling programs.

Il testo fonda e discute i temi così attuali dell’abitare nei territori intermedi di montagna all’interno di un paesaggio emblematico come la Costiera dei Cech in Valtellina. Si tratta di luoghi segnati da fenomeni demogra?ci che hanno un forte impatto sulla spazialità. E che, per questo, richiedono profonde e integrate strategie di rigenerazione, che si muovono tra architettura e politiche. Mettendo a sistema una serie di ricerche e di approfondimenti progettuali, si propone un metodo di lavoro capace di costruire principalmente relazioni e connessioni, ?siche e virtuali. Dalle letture a scala vasta, passando per l’individuazione di sequenze di sezioni, agli interventi puntuali su nuclei storici e versanti terrazzati, i progetti diventano strumento per costruire comunità più coese.

Le informazioni di costo continuano ad avere un ruolo nelle decisioni di pricing delle aziende che operano nel service e nei processi di servitizzazione del manifatturiero? Come possono essere impiegati gli strumenti di costing in ambiti aziendali in presenza di nuove tecnologie digitali? Il volume tenta di rispondere a tali questioni, presentando alcune esperienze aziendali che promuovono spunti qualitativi nonostante le ambiguità e incertezze strategiche e di contesto che impattano sul ruolo del costing nel pricing.

The purpose of this study is mainly to investigate the use of Target Costing (TC) and Life Cycle Costing (LCC) to support New Product Development (NPD) strate-gies in large international companies. Another purpose is to determine how com-panies apply the TC concept and why this strategic costing technique is adopted to support NPD strategies. The study involves interviews in 7 organizations based in Europe and the United States and operating in Italy. It appears that TC, together with value engineering (VE) activities, is used in all 7 organizations in supporting NPD strategies, while only 2 organizations tend to use LCC. The contributions of this study to the accounting literature pertain to its research content and design. In particular, the paper offers new evidence for the debate concerning the relevance of strategic costing techniques, such as TC and LLC, in supporting NPD as a cen-tral dimension of the corporate strategies of the companies.

1. L’incostituzionalità della c.d. circostanza aggravante della clandestinità - 1.1 La violazione del principio di uguaglianza-ragionevolezza e del principio di offensività - 1.2 La differenza rispetto ad altre circostanze aggravanti soggettive e le dichiarazioni di incostituzionalità consequenziali - 1.3 Brevi note critiche - 2. La costituzionalità del c.d. reato di clandestinità - 2.1 Premessa - 2.2 Premesse alla motivazione - 2.3 Le censure di carattere generale - 2.4 Le censure riguardanti aspetti specifici della disciplina - 2.5 Brevi note critiche

The essay analyzes the topic of the relationships between democracy and constitutionalism from both an historical and theoretical point of view. Once analyzed the different types of constitutionalism which derive from the different ways the following three characteristics combine: constitutional rigidity, constitutional review and supremacy principle, the Author discusses the reasons in favour and against constitutionalism. The theses put forward by Jeremy Waldram, who wants representative bodies democratically elected to have the last say on the interpretation of constitutional rights, are only partially shared by the Author, who is in favour of a form of weak constitutionalism, which provides for the possibility that the Parliament reforms the constitution with not particularly large qualified majorities.