The issue of standard costs is at the centre of Calderoli Bill (A.C. n. 2105), which shall implement the article 119 of the Italian Constitution. In this respect, it should be noted that in economics several formulations of the abovementioned concept of standard cost have been proposed, all of...

With regard to Region finance - particularly, as to the determination of «essential expenses» referable to the obligation specified in the letter m), 2nd paragraph, of the article 117 of the Italian Constitution - in the «Enabling Law on Fiscal Federalism » (Law n. 42 of 5 May 2009), the...

In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...

The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which...

Agribusiness is the buzzword these days and is the main force behind the commercialization of the agriculture. Contract farming, One stop shop, Opening of the retail stores, starting of the terminal markets, establishment of processing units etc. has proved that agribusiness is very much...

The article elaborates weather UML, primarily used in software engineering, can be a useful tool in business modeling and administration. By analyzing the advantages the modeling language has to offer we find that UML is visual and object oriented and that it is useful in expressing structure,...

El estatus ontológico y moral de entidades colectivas ha sido y es objeto de debate recurrente en filosofía, ciencias sociales, derecho y ética aplicada. Individualismo y colectivismo moral son las dos tesis clásicas que se ofrecen para justificar o descartar la consideración de las...

This paper is meant to provide the necessary information for a proper alimentation of daydreaming for the ones that had an alternative aspiration and failed to reach it. I dared to present the most fortunate cases of becoming a doctor, a lawyer, a fashion designer or choosing an acting or...