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Search Results: 1 - 10 of 15336 matches for " Marco Sorrentino "
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The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition?  [PDF]
Marco Sorrentino, Margherita Smarra
Open Journal of Accounting (OJAcct) , 2015, DOI: 10.4236/ojacct.2015.42002
Abstract: In the last five years, the vocabulary of financial reporting has been enriched by a new specific term: “business model”. However, as the expression is rather equivocal, it is not still possible to find an unanimously shared meaning of the term in the literature. Because of the relatively recent application of the term “business model” in financial reporting, the investigation of its proper meaning is still an uninflated topic of research. Specific purpose of this paper is trying to contribute in finding a proper definition of this term when used in financial reporting (if any). In this sense, after having reviewed the main literature on “business model” definition we have analyzed the parts of the comment letters on the IASB’s Discussion Paper 2013/1—titled “Review of the Conceptual Framework for Financial Reporting”—which deal with “business model” definition. In particular, the questions whose answers have been specifically investigated are the following: 1) Should the IASB define “business model”? Why or why not? 2) If you think that “business model” should be defined, how would you define it? However, considering the contrasting definitions found both in the literature and in the comment letters, it is not still possible to get a widely accepted meaning of the term “business model” in financial reporting. For these reasons, at this stage of research, the authors completely agree with the thought of Singleton-Green that asserts, “Defining or agreeing a definition of the term “business model” will not advance our understanding of the financial reporting issues”.
La collaborazione digitale: un’analisi dei requisiti tecnologici e dei requisiti degli utenti
Fortunato Sorrentino
Form@re : Open Journal per la Formazione in Rete , 2013,
Abstract: La digital collaboration è un modo di lavorare e interagire, tra operatori (knowledge workers) tra loro distanti, che si incontra in molti scenari applicativi e, frequentemente, nel campo della formazione. L’adozione di un regime di digital collaboration, tuttavia, non sempre corrisponde, negli stakeholders, a una consapevolezza dei vincoli e requisiti di questo tipo di approccio. La bontà di un’iniziativa di digital collaboration dipende sia dalle specifiche qualità dello strumento tecnologico adottato, sia dalla preparazione degli utenti. In questo lavoro, viene definito un insieme di requisiti essenziali per il design di tali spazi virtuali, ispirato alle soluzioni più avanzate. Parallelamente vengono analizzate alcune capacità essenziali (virtual interaction skills) che i partecipanti a questi spazi devono possedere per agire efficacemente. Ambedue questi insiemi di requisiti sono destinati a diventare sempre più stringenti ed estesi con l’evoluzione delle nuove tecnologie.
Die Behandlung des Passivs in Zwei ausgewaehlten Uebungsgrammatiken fuer Deutsch als Fremdsprache: Eine Analyse unter beruecksichtigung der textuellen Perspektive
Daniela Sorrentino
Studi Linguistici e Filologici Online , 2005,
Abstract: In the didactics of grammar, using text as a descriptive unit of language can help to develop learners’ language awareness, by means of applying grammatical structures in real communicative contexts. The present work focuses on the analysis of the passive from a textual and pragmatic perspective in two grammars for learners of German as a Foreign Language. These grammars are meant to be oriented toward text dimension and communicative situation. This analysis reveals that, far from being the main aim of the work with the language, text plays in these grammars a very marginal role, especially in the exercise typologies, which are mostly based on individual sentences divorced from any particular context. As a consequence of this analysis, the present paper proposes different exercise typologies concerning the passive, which are more oriented toward text and context, and mainly based on the comparison and re-elaboration of different types of texts.
Pedipalpos y quelíceros: las ara as incompletas del DRAE
Fernando Sorrentino
Panace@ : Revista de Medicina, Lenguaje y Traducción , 2005,
Cómo '11 de septiembre' no significa 'September 11'
Fernando Sorrentino
Panace@ : Revista de Medicina, Lenguaje y Traducción , 2004,
Los límites de lo político en Hannah Arendt
Sorrentino, Sergio
Arbor : Ciencia, Pensamiento y Cultura , 2010, DOI: 10.3989/arbor.2010.742n1101
Abstract: The political in H. Arendt is not one sphere of activity amongst others; it constitutes the horizon in which the drama of human action develops. Its essential coordinates are: principles, power, and institutions. Its function is to set limits to the invading violence of the world, interpreted not so much as a war of some against others, but as a war against the fact that all human things are finite. The reason that institutes politics is self-affirmation by means of the creation of a shared world. This concept is problematic because of the lack of content and objective possibilities of a kind of sociability different to political sociability per se, and because it burdens the political with an excessive signification: it has to deal with liberation from radical contingency and from any last meaning. Lo político en H. Arendt constituye el horizonte en el que se desarrolla el drama de la acción humana y no una esfera de actividad entre otras. Sus coordenadas esenciales son los principios, el poder y las instituciones. Su función es poner límites a la violencia invasora del mundo, interpretada no tanto como lucha de unos contra otros, cuanto como lucha contra la caducidad que amenaza todas las cosas humanas. La razón que instituye la política es la afirmación de sí realizada por la vía de la creación de un mundo común. La problemática de este concepto proviene de la falta de contenido y posibilidades objetivas de sociabilidad diversa de la estrictamente política, así como de que grava lo político con una significación excesiva: tiene que hacerse cargo de la liberación de la contingencia radical y del sentido último.
Induced pluripotent stem cells: the long-expected revolution in medical science and practice?
Antonio Sorrentino
Journal of Nucleic Acids Investigation , 2010, DOI: 10.4081/jnai.2010.e1
Abstract: Within the matter of a few years, development of the somatic reprogramming technology to generate induced pluripotent stem (iPS) cells has contributed enormously to the stem cell research field. We learned that differentiated adult cells possess an unrestricted plasticity that allows them to be driven back to their embryonic or pluripotent state, but owing to the juvenile nature of this novel science chapter, there are many unanswered questions and dilemmas. It is indisputable, however, that iPS cells potentially could represent the jack-of-all-trades remedy in areas of medicine ranging from toxicology screening to regenerative medicine. In this review I will summarize the current strategies employed to reprogram somatic cells and the major promises and hurdles for the future of iPS cells.
Identification of delays and discontinuity points of unknown systems by using synchronization of chaos
Francesco Sorrentino
Physics , 2009, DOI: 10.1103/PhysRevE.81.066218
Abstract: In this paper we present an approach in which synchronization of chaos is used to address identification problems. In particular, we are able to identify: (i) the discontinuity points of systems described by piecewise dynamical equations and (ii) the delays of systems described by delay differential equations. Delays and discontinuities are widespread features of the dynamics of both natural and manmade systems. The foremost goal of the paper is to present a general and flexible methodology that can be used in a broad variety of identification problems.
Effects of the network structural properties on its controllability
Francesco Sorrentino
Physics , 2007, DOI: 10.1063/1.2743098
Abstract: In a recent paper, it has been suggested that the controllability of a diffusively coupled complex network, subject to localized feedback loops at some of its vertices, can be assessed by means of a Master Stability Function approach, where the network controllability is defined in terms of the spectral properties of an appropriate Laplacian matrix. Following that approach, a comparison study is reported here among different network topologies in terms of their controllability. The effects of heterogeneity in the degree distribution, as well as of degree correlation and community structure, are discussed.
Adaptive coupling for achieving stable synchronization of chaos
Francesco Sorrentino
Physics , 2009, DOI: 10.1103/PhysRevE.80.056206
Abstract: We consider synchronization of coupled chaotic systems and propose an adaptive strategy that aims at evolving the strength of the coupling to achieve stability of the synchronized evolution. We test this idea in a simple configuration in which two chaotic systems are unidirectionally coupled (a sender and a receiver) and we study conditions for the receiver to adaptively synchronize with the sender. Numerical simulations show that, under certain conditions, our strategy is successful in dynamically evolving the coupling strength until it converges to a value that is compatible with synchronization.
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