d/SEAS Working Paper Series最新文献

Random Forest Analysis: A New Approach for Classification of Beta Thalassemia 随机森林分析:一种新的β地中海贫血分类方法

d/SEAS Working Paper Series Pub Date : 2020-03-19 DOI: 10.2139/ssrn.3557120

M. Sacco, M. Sciandra, A. Maggio

引用次数: 0

L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theoretical and Historical Evolution of Firm Accounting: Premises for a Generalist Approach to Reporting) 公司会计的理论和历史演变:报告研究中通才视角的前提(公司会计的理论和历史演变:通才报告方法的前提)

d/SEAS Working Paper Series Pub Date : 2019-12-16 DOI: 10.2139/ssrn.3557115

Giusy Guzzo, Fabrizio Rotolo

{"title":"L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theoretical and Historical Evolution of Firm Accounting: Premises for a Generalist Approach to Reporting)","authors":"Giusy Guzzo, Fabrizio Rotolo","doi":"10.2139/ssrn.3557115","DOIUrl":"https://doi.org/10.2139/ssrn.3557115","url":null,"abstract":"With the transposition into national laws of Directive 2014/95/UE on disclosure of non-financial information by large companies, the social and environmental responsibility has taken onnew significance in the recent accounting debate. This paper moves in particular from the develop-ments of that topic in Italian Ragioneria and in French Comptabilite coming to propose a generalistapproach to the business reporting embracing both kinds of information, financial and not financial.From an historical point of view the theme of social and environmental responsibility has been pro-gressively developed in the twentieth century on Italian and French research getting more and moreimportance. Correspondently the non-financial reporting topic has been increasingly treated from oneside as an evolution or extension while from the other side in opposition to the already consolidatedfinancial reporting. Only a minor attention has been paid to the general concept of reporting. The firstpart of this paper retraces the evolution of social and environmental responsibility and nonfinancialreporting in Ragioneria and in Comptabilite. In the second part of the paper the authors develop thetheoretical foundation for a generalized reporting framework based on the global corporate perfor-mance where converging all the aspects, financial and not-financial, of the company life.","PeriodicalId":353880,"journal":{"name":"d/SEAS Working Paper Series","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133922755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

From IRAP to SSnWFT (a heretical idea to fix precariat) 从伊拉克到SSnWFT(解决不稳定问题的异端观点)

d/SEAS Working Paper Series Pub Date : 2018-10-24 DOI: 10.2139/ssrn.3272149

Calogero Massimo Cammalleri

{"title":"From IRAP to SSnWFT (a heretical idea to fix precariat)","authors":"Calogero Massimo Cammalleri","doi":"10.2139/ssrn.3272149","DOIUrl":"https://doi.org/10.2139/ssrn.3272149","url":null,"abstract":"The paper – after addressing the issue of flexicurity as a lens through which to see precariousness, after identifying the sources at ILO, EU and constitutional level as foundation of `incompressibility' of rights which guarantee decent work against lacking of security in precariousness – proposes to consider the lacking of security produced by precariat as a degree of participation of flexibility for firms as `social pollution' i.e. as generator of negative externalities. One proposes a fully change of paradigm to fight and to tackle the lacking in security at precariat level with a solution in terms of internalisation of externalities (i.e social costs); - rather then affecting precarious work either enlarging the area of employment contract or proposing an intermediate way of regulations. The paper deems that the to recognise security proceeds through the catch of the value of the work rather then catching the salary. This is possible through a `fake Pigouvian social security non-wage tax' – of which the paper provides some empirical examples – as a legal device to overcome the difficulties associated with the identification of taxable income out of the S.E.R. At this point it will be possible to finance every protection as it likes.","PeriodicalId":353880,"journal":{"name":"d/SEAS Working Paper Series","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129895004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Saving Process within a Zero Waste Strategy In Sicily: A System Dynamics Approach 西西里岛零浪费战略中的节约过程:系统动力学方法

d/SEAS Working Paper Series Pub Date : 2018-07-02 DOI: 10.2139/ssrn.3206520

A. Cuccia

引用次数: 0