Michele Bertoni

The Association Between Environmental and Financial Performance in the Oil and Gas Industry: An Institutional Approach

Samantha Barresi, Michele Bertoni, Paola Rossi

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Financial Statement Layouts

Michele Bertoni, Ugo Sostero

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LZER0: A Cost-Effective Multi-Purpose GNSS Platform

David Zuliani, Lavinia Tunini, Marco Severin, Michele Bertoni et autres

Recent advances in Global Navigation Satellite System (GNSS) technology have made low-cost sensors available to the mass market, opening up new opportunities for real-time ground deformation and structure monitoring. In this paper, we present a new product developed in this framework by …

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Creating Public Value by Simplifying Processes? A Path in an Unexplored Territory

Guido Modugno, Bruno De Paula Rosa, Michele Bertoni

The paper considers the effects of administrative processes on the creation of public value. Administrative activities absorb a relevant part of public institutions’ resources. We analyze the accounting routines and procedures of some Italian public institutions: it emerges that recent reforms boosted …

The OGS–Northeastern Italy Seismic and Deformation Network: Current Status and Outlook

Pier Luigi Bragato, Paolo Comelli, Angela Saraò, David Zuliani et autres

Abstract In this article, we describe the infrastructure developed and managed by the Italian National Institute of Oceanography and Applied Geophysics – OGS for the seismological and geodetic monitoring of northeastern Italy. The infrastructure was constituted in response to the ML 6.4 …

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First results from temporary deployment of small seismic network following the Mw=6.4 Petrinja earthquake

Josip Stipčević, Valerio Poggi, Marijan Herak, Stefano Parolai et autres

The Department of Geophysics, University of Zagreb and the Italian National Institute of Oceanography and Applied Geophysics (OGS) installed on January 4th 2021, five temporary seismic stations near the town of Petrinja, Croatia, in the aftermath of the 29 Decembre 2020 Mw …

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"Early Warnings": incremento nella capacità di risposta o perdita di rilevanza?

Michele Bertoni, Bruno De Paula Rosa, Paola Rossi

The new Italian Insolvency and Crisis Code requires companies to implement adequate tools to promptly detect a state of crisis and to undertake appropriate initiatives in a timely manner. This study provides a conceptual model for integrating an early warnings system into …

Could a Decentralized Onsite Earthquake Early Warning System Help in Mitigating Seismic Risk in Northeastern Italy? The Case of the 1976 Ms 6.5 Friuli Earthquake

Stefano Parolai, Luca Moratto, Michele Bertoni, Chiara Scaini et autres

Abstract In May 1976, a devastating earthquake of magnitude Ms 6.5 occurred in Friuli, Italy, resulting in 976 deaths, 2000 injured, and 60,000 homeless. It is notable that, at the time of the earthquake, only one station was installed in the affected …

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Is "Operating Profit" Set in Stone? A Commentary on the New IASB's Exposure Draft "General Presentation and Disclosures"

Michele Bertoni, Bruno De Paula Rosa, Paola Rossi

Financial statements are beneficial to users when the underlying economic relationships are presented clearly and concisely, thereby improving the comparability and understandability of financial information. In order to improve these qualitative characteristics, the International Accounting Standards Board (IASB) has published in December …

Early Warning Systems: A Risk of Increasing Managerial Myopia?

Michele Bertoni, Bruno De Paula Rosa, Laura Peressin

The Italian legislator has recently approved a new Insolvency and Crisis Code (Legislative Decree 14/2019), introducing a compulsory Early Warning System to detect occurring crises. The new provisions are in accordance with the EU policies that require Member States to develop national …

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Il reddito complessivo e le sue costituenti negli IFRS: alcune riflessioni critiche

Michele Bertoni, Bruno De Paula Rosa

Secondo il principio contabile IAS 1,Presentazione del bilancio, l’utile o perdita d’esercizio, o reddito netto (1), è il totale dei ricavi meno i costi, escluse le altre componenti di reddito complessivo (Other Comprehensive Income). Purtroppo, quest’ultima classe non è definita chiaramente né …

The Central Italy 2016–2017 seismic sequence: site response analysis based on seismological data in the Arquata del Tronto–Montegallo municipalities

Giovanna Laurenzano, Carla Barnaba, Maria Adelaide Romano, Enrico Priolo et autres

In this paper we evaluate the local seismic response for thirteen sites located in the municipalities of Arquata del Tronto and Montegallo, two areas which suffered heavy damage during the Mw 6.0 and Mw 5.4 earthquakes which struck Central Italy on August …

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