Search results

A large set of valuable applications, ranging from social networking to ambient intelligence, may see their effectiveness and appeal improved when supported by the large‐scale, real‐time tracking of mobile devices, either carried by humans or embedded into vehicles. A centralized approach, where few servers would collect position data and provide them to interested consumers, would hardly cope with the resource demand of the foreseen huge increase of users interested in location‐based services and with the flexibility needs of emerging user‐generated services. The purpose of this paper is to propose a decentralized peer‐to‐peer approach to cope with these requirements, for which positioning information flows directly among mobile devices incurring in limited data exchange.

The authors propose a decentralized peer‐to‐peer approach for which positioning information flows directly among mobile devices incurring limited data exchange. A peer‐to‐peer overlay scheme is introduced called distributed geographic table (DGT), where each participant can effectively retrieve node or resource information (data or service) located near any chosen geographic position. Next, the authors describe a DGT‐based localization protocol that allows each peer to proactively discover and track all peers that are geographically near to itself.

The authors provide a performance analysis of the protocol by simulating several 1,000 users that move across an urban area according to realistic mobility models. The results show that the solution is effective, robust, scalable and highly adaptable to different application scenarios.

The new contributions of this paper are a general framework called DGT, which defines a peer‐to‐peer strategy for mobile node localization, and a particular instance of the DGT that supports applications in which every node requires to be constantly updated about the location of its neighbors.

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

Starting from Gino Arias’s dictum on the uselessness of international trade theory for fascism, this contribution aims to demonstrate two main points. First, the free trade attitude displayed by fascism immediately before and after the “March on Rome” clashed with its nationalist origins. The nationalist movement had supported a strong protectionist policy starting from a rejection of the main principles of marginalist theory. This explains why some issues raised by Pareto and Barone which could have been used as arguments in favor of protectionism were neglected. In turn, this impasse played a major role in the rejection of Mihail Manoilescu’s theory in the thirties. The second point concerns the possibility of some – at least relatively – free theoretical debate on international trade theory and policy. When the regime set itself a clear objective, like the reduction of trade to begin with, and then autarky, the scope for free discussion narrowed to the point of eventually closing. In this context, refusing to support the regime’s choices in economic policy meant resigning oneself to becoming an outcast. A situation offering one more tessera in the complex mosaic of relations between science and politics in authoritarian regimes.

This paper aims to deal with the sale of the bare ownership subject to the lifetime usufruct to the seller as an alternative channel for housing investments in Italian cities. The first aim of the study is to understand in greater detail the bare ownership market while also stimulating the interest of researchers in this segment of the housing market that up until now has been marginally analyzed so far. The second aim is to make the estimation of the bare ownership easier and more reliable for market investors and institutions. The third aim is to quantify on the markets investigated in this paper, the “actual” appraisal coefficients for the usufructuary presence, as well as compare these coefficients with the ones set for tax purposes to highlight either the concordance or discordance.

A hedonic price model is developed, with which it is possible to evaluate the market price of the bare ownership as a function of the determinants of value in the market segments in question, in particular the life expectancy of the usufructuary.

Through the hedonic models defined in this work, it is possible to appraise the market value of the bare ownership of residential flats in a building located in the same districts overcoming the limitations of the procedures currently used. Comparing the appraisal coefficients for the usufructuary presence estimated through the hedonic models defined in this work, with the legally defined coefficients applied countrywide for tax purpose, it is possible to conclude that the latter markedly underestimate the market value of bare ownership, thereby leading to fiscal iniquities and substantial social costs.

It has not been possible to know the gender of the usufructuary. Rather limited size of the apartment sales samples.

The bare ownership market is currently an important sector that deserves greater attention from the institutions, market investors and real estate research. The model developed allows to estimate the “actual” coefficients for the determination of the market value of the bare ownership of residential units.

There are currently no studies nor descriptive investigations relating to either the bare ownership market segments or recent cases of estimates. The present study is the first in current literature that both systematically deals with the quantification of the “actual” appraisal coefficients for the usufructuary presence, as well as compares these coefficients with the ones set for tax purposes.

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

Considers the contribution of Attilio da Empoli to the theory of value and distribution and especially his contribution to the theory of monopolistic competition. During the 1920s a lively discussion developed about the link between the cost structure of the individual firm and the degree of competition in the wake of the demise of the Marshallian concept of the “representative firm”. In this context, Attilio da Empoli contributed two monographs with the declared intent to provide a new theory of value. While falling short of this ambitious objective, shows that Attilio da Empoli formulated a number of original insights that were fully developed only many years later. The two most important of these concern the contestability of markets (“external competition”) and the inadequacy of the Cournot solution for spatially differentiated firms that compete with otherwise identical products.

The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy.

An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform.

In the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities.

The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context.

The examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms.

Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.