Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-255-0/011
Silvia Panfilo, Chiara Saccon
In the framework of the environmental determinism model this chapter analyses and questions the relation between legal system and accounting regulation as it is presented in the accounting literature. The two different legal families, common and civil law, impact differently the accounting regulation. Although in recent time the named distinction has gradually lost its relevance, its historical meaning is not questioned. This dichotomy will be used to investigate the relation between law and accounting in the Italian and US contexts at the end of the nineteen-century when both countries were emerging from wars and entering a phase of economic development that generated accounting debate and rules. The aim of the chapter is to highlight specificities emerging from the examination of regulative interventions in the accounting scenario by governmental and professional agencies in a period in which accounting regulation was unexpected and according to models that do not reproduce the traditional common-civil law country categorization.
{"title":"Bilancio e sistema giuridico","authors":"Silvia Panfilo, Chiara Saccon","doi":"10.30687/978-88-6969-255-0/011","DOIUrl":"https://doi.org/10.30687/978-88-6969-255-0/011","url":null,"abstract":"In the framework of the environmental determinism model this chapter analyses and questions the relation between legal system and accounting regulation as it is presented in the accounting literature. The two different legal families, common and civil law, impact differently the accounting regulation. Although in recent time the named distinction has gradually lost its relevance, its historical meaning is not questioned. This dichotomy will be used to investigate the relation between law and accounting in the Italian and US contexts at the end of the nineteen-century when both countries were emerging from wars and entering a phase of economic development that generated accounting debate and rules. The aim of the chapter is to highlight specificities emerging from the examination of regulative interventions in the accounting scenario by governmental and professional agencies in a period in which accounting regulation was unexpected and according to models that do not reproduce the traditional common-civil law country categorization.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87424912","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-262-8/004
C. Carpinato
The essay aims to outline the history of the teaching of Modern Greek at Ca’ Foscari University of Venice: it started with its foundation in 1868, with Costantino Triantafillis, and was interrupted for more than a century from 1890. This paper also deals with the history of the discipline from 1868 until today, with an eye on the connection with the political and cultural life of the country and on the relationship with other disciplines (such as Ancient Greek language and literature and Byzantine civilization). After an interval of a century classes of Modern Greek started up again at Ca’ Foscari in 1994-95 thanks to the teaching of Lucia Marcheselli Loukas. Since 1998 the teaching has been revived with a tenured professor and, in the last twenty years, it has trained graduate students and young scholars who today play a cultural and linguistic role of mediation between Italy and Greece.
{"title":"Lingua e letteratura (neo)greca a Ca’ Foscari: 1868-2018","authors":"C. Carpinato","doi":"10.30687/978-88-6969-262-8/004","DOIUrl":"https://doi.org/10.30687/978-88-6969-262-8/004","url":null,"abstract":"The essay aims to outline the history of the teaching of Modern Greek at Ca’ Foscari University of Venice: it started with its foundation in 1868, with Costantino Triantafillis, and was interrupted for more than a century from 1890. This paper also deals with the history of the discipline from 1868 until today, with an eye on the connection with the political and cultural life of the country and on the relationship with other disciplines (such as Ancient Greek language and literature and Byzantine civilization). After an interval of a century classes of Modern Greek started up again at Ca’ Foscari in 1994-95 thanks to the teaching of Lucia Marcheselli Loukas. Since 1998 the teaching has been revived with a tenured professor and, in the last twenty years, it has trained graduate students and young scholars who today play a cultural and linguistic role of mediation between Italy and Greece.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81363851","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-255-0/005
S. Coronella
Fabio Besta, Professor at Ca’ Foscari for almost fifty years, was the best-known and most eminent figure among the Italian accounting scholars. His pivotal contribution to the development of the subject encompassed the upgrading shift of accounting from technique to theory, his equity-based accounting system to be applied to the double-entry bookkeeping as well as the related ‘value-based’ accounting theory, the introduction of a new conception of business firm and combination of inductive (empirical) and historical research method. The school he founded deserves credits. Fabio Besta’s pupils would be the most relevant scholars of the following period, that is Vittorio Alfieri, Alberto Ceccherelli, Carlo Ghidiglia, Pietro D’Alvise, Francesco De Gobbis, Benedetto Lorusso, Pietro Rigobon, Vincenzo Vianello and Gino Zappa.
{"title":"Fabio Besta: il padre della ragioneria moderna","authors":"S. Coronella","doi":"10.30687/978-88-6969-255-0/005","DOIUrl":"https://doi.org/10.30687/978-88-6969-255-0/005","url":null,"abstract":"Fabio Besta, Professor at Ca’ Foscari for almost fifty years, was the best-known and most eminent figure among the Italian accounting scholars. His pivotal contribution to the development of the subject encompassed the upgrading shift of accounting from technique to theory, his equity-based accounting system to be applied to the double-entry bookkeeping as well as the related ‘value-based’ accounting theory, the introduction of a new conception of business firm and combination of inductive (empirical) and historical research method. The school he founded deserves credits. Fabio Besta’s pupils would be the most relevant scholars of the following period, that is Vittorio Alfieri, Alberto Ceccherelli, Carlo Ghidiglia, Pietro D’Alvise, Francesco De Gobbis, Benedetto Lorusso, Pietro Rigobon, Vincenzo Vianello and Gino Zappa.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91361515","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-255-0/004
G. Zanetto
The evolution of Economic Geography in the past century has been very complex. The older conception of Commercial Geography, as mere description of the distribution of economic factors, was substituted by a scientific interpretation of the natural conditions of economic activities. The later school, called environmental determinism, produced an estrangement of economics and economic geography, which was removed only very recently. The paper examines the thought of an Italian geographer, working in Venice around the turn of the century, whose work now appears as a forerunning example of a modern conception of geography, anti-determinist and related to the logic of economics.
{"title":"Primo Lanzoni, ovvero l'economia come antitesi all'ambientalismo nel pensiero geografico ottocentesco","authors":"G. Zanetto","doi":"10.30687/978-88-6969-255-0/004","DOIUrl":"https://doi.org/10.30687/978-88-6969-255-0/004","url":null,"abstract":"The evolution of Economic Geography in the past century has been very complex. The older conception of Commercial Geography, as mere description of the distribution of economic factors, was substituted by a scientific interpretation of the natural conditions of economic activities. The later school, called environmental determinism, produced an estrangement of economics and economic geography, which was removed only very recently. The paper examines the thought of an Italian geographer, working in Venice around the turn of the century, whose work now appears as a forerunning example of a modern conception of geography, anti-determinist and related to the logic of economics.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89823507","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-262-8/014
Susanna Regazzoni
This essay outlines the history and development of Spanish-American Literature as a subject of university teaching at Ca’ Foscari University of Venice. It has a fairly recent history which began when Franco Meregalli, after a long tour in Southern America, sponsored by the Italian Ministry of Foreign Affairs, for some lectures in several universities, started a course on Spanish-American literature. During his first period as a university teacher, Meregalli had met Giuseppe Bellini in Milan. So in 1969 he called his former student Bellini, who was by then an expert on Spanish-American authors, to teach Spanish-American Literature in Venice. Bellini stayed in Venice for 16 years and left Ca’ Foscari to go back to his home university (Milan) in 1985. Between 1969 and 1984, many important Spanish-American writers, such as Miguel Angel Asturias, Pablo Neruda, Jorge Luis Borges and several others, came to Venice to lecture on their own works. After Bellini, the Uruguyan poetess Martha Canfield and, later on, Susanna Regazzoni, a former student of Bellini’s, took over the courses of Spanish-American literature, thus keeping alive, with the help of Margherita Cannavacciuolo, the Venetian tradition of Spanish-American Studies.
{"title":"Da Neruda, Asturias, Borges e Carpentier a Rigoberta Menchú: l’America Latina a Ca’ Foscari","authors":"Susanna Regazzoni","doi":"10.30687/978-88-6969-262-8/014","DOIUrl":"https://doi.org/10.30687/978-88-6969-262-8/014","url":null,"abstract":"This essay outlines the history and development of Spanish-American Literature as a subject of university teaching at Ca’ Foscari University of Venice. It has a fairly recent history which began when Franco Meregalli, after a long tour in Southern America, sponsored by the Italian Ministry of Foreign Affairs, for some lectures in several universities, started a course on Spanish-American literature. During his first period as a university teacher, Meregalli had met Giuseppe Bellini in Milan. So in 1969 he called his former student Bellini, who was by then an expert on Spanish-American authors, to teach Spanish-American Literature in Venice. Bellini stayed in Venice for 16 years and left Ca’ Foscari to go back to his home university (Milan) in 1985. Between 1969 and 1984, many important Spanish-American writers, such as Miguel Angel Asturias, Pablo Neruda, Jorge Luis Borges and several others, came to Venice to lecture on their own works. After Bellini, the Uruguyan poetess Martha Canfield and, later on, Susanna Regazzoni, a former student of Bellini’s, took over the courses of Spanish-American literature, thus keeping alive, with the help of Margherita Cannavacciuolo, the Venetian tradition of Spanish-American Studies.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89980553","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-265-9/012
E. Gamba
This paper offers an analysis of the management of international relations at Ca’ Foscari University of Venice in the years 2009-12, from a privileged point of view: the author has been working in the International Office since 2010 and she has been the Head of Ca’ Foscari Welcome Unit-International Office since 2015. The analysis is taken from her final MA dissertation Managing International Relations at University, a.y. 2011-12 in Comparative International Relations.
{"title":"La gestione delle relazioni internazionali in un ateneo: il caso Ca’ Foscari 2009-2012","authors":"E. Gamba","doi":"10.30687/978-88-6969-265-9/012","DOIUrl":"https://doi.org/10.30687/978-88-6969-265-9/012","url":null,"abstract":"This paper offers an analysis of the management of international relations at Ca’ Foscari University of Venice in the years 2009-12, from a privileged point of view: the author has been working in the International Office since 2010 and she has been the Head of Ca’ Foscari Welcome Unit-International Office since 2015. The analysis is taken from her final MA dissertation Managing International Relations at University, a.y. 2011-12 in Comparative International Relations.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79699993","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-262-8/007
L. Cerasi
Across the inter-war period and particularly during the Fascist regime, the linguistic and literary disciplines at Ca’ Foscari developed from being one of the four sections which formed the Institute of Economic and Commercial Sciences, to being the most highly attended degree course. They eventually established themselves as an autonomous Faculty in 1954. The stages of a progressive consolidation are outlined through the cultural policy of the Fascist regime, which was not, in the first instance, inclined to support them (it favoured, rather, political sciences, classical studies, architecture, economy and law). Nevertheless, ‘Languages’ – as the budding faculty was called – succeeded in emancipating itself from its traditional ancillary functions: the training of commercial professionals, and the qualification of teachers. With the institution of the faculty, it acquired not only a formal autonomy but also a well-defined cultural profile. From the point of view of cultural history and cultural institutions, this transition achieved during the Fascist regime is, in itself, an issue worth investigating. The working hypothesis from which I set off is that linguistic and literary disciplines, precisely because they remained (in part) on the margins of the massive action of intervention and remodeling that the regime had intended to implement in the cultural field, managed to develop following their own course, while also taking advantage of different factors – from legislative measures to historical circumstances – that existed at that time.
{"title":"Attraverso il fascismo: le lingue a Ca’ Foscari da Sezione a Facoltà","authors":"L. Cerasi","doi":"10.30687/978-88-6969-262-8/007","DOIUrl":"https://doi.org/10.30687/978-88-6969-262-8/007","url":null,"abstract":"Across the inter-war period and particularly during the Fascist regime, the linguistic and literary disciplines at Ca’ Foscari developed from being one of the four sections which formed the Institute of Economic and Commercial Sciences, to being the most highly attended degree course. They eventually established themselves as an autonomous Faculty in 1954. The stages of a progressive consolidation are outlined through the cultural policy of the Fascist regime, which was not, in the first instance, inclined to support them (it favoured, rather, political sciences, classical studies, architecture, economy and law). Nevertheless, ‘Languages’ – as the budding faculty was called – succeeded in emancipating itself from its traditional ancillary functions: the training of commercial professionals, and the qualification of teachers. With the institution of the faculty, it acquired not only a formal autonomy but also a well-defined cultural profile. From the point of view of cultural history and cultural institutions, this transition achieved during the Fascist regime is, in itself, an issue worth investigating. The working hypothesis from which I set off is that linguistic and literary disciplines, precisely because they remained (in part) on the margins of the massive action of intervention and remodeling that the regime had intended to implement in the cultural field, managed to develop following their own course, while also taking advantage of different factors – from legislative measures to historical circumstances – that existed at that time.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80165574","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-265-9/011
Alide Cagidemetrio
A unique experiment in the international cooperation between two universities began in 2006 with the official opening of the Ca’ Foscari-Harvard Summer School. Professors and students from both universities and both in equal numbers established a Venetian tradition of ‘internationalization at home’, sharing courses in the humanities, economics, and environmental sciences, joining a network that now counts more than one thousand students, and has offered jobs and further study opportunities abroad to many Cafoscarini.
{"title":"‘This could totally happen!’","authors":"Alide Cagidemetrio","doi":"10.30687/978-88-6969-265-9/011","DOIUrl":"https://doi.org/10.30687/978-88-6969-265-9/011","url":null,"abstract":"A unique experiment in the international cooperation between two universities began in 2006 with the official opening of the Ca’ Foscari-Harvard Summer School. Professors and students from both universities and both in equal numbers established a Venetian tradition of ‘internationalization at home’, sharing courses in the humanities, economics, and environmental sciences, joining a network that now counts more than one thousand students, and has offered jobs and further study opportunities abroad to many Cafoscarini.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81324579","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-262-8/020
Shaul Bassi, Pia Masiero
This contribution presents Incroci di civiltà (Crossings of Civilisations), Venice International Literary Festival. Specifically, it traces its birth within the former Faculty of Foreign Languages and Literatures, its development in the two Linguistic Departments of the University, and the many Venetian collaborations that have made it recognisably unique in the Italian cultural landscape because of its thematic focus and engagement with crucial issues of our present-tense world.
{"title":"Incroci di civiltà, undici anni di letteratura a Venezia: 2008-18","authors":"Shaul Bassi, Pia Masiero","doi":"10.30687/978-88-6969-262-8/020","DOIUrl":"https://doi.org/10.30687/978-88-6969-262-8/020","url":null,"abstract":"This contribution presents Incroci di civiltà (Crossings of Civilisations), Venice International Literary Festival. Specifically, it traces its birth within the former Faculty of Foreign Languages and Literatures, its development in the two Linguistic Departments of the University, and the many Venetian collaborations that have made it recognisably unique in the Italian cultural landscape because of its thematic focus and engagement with crucial issues of our present-tense world.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86021732","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}
Pub Date : 2018-09-26DOI: 10.30687/978-88-6969-255-0/006
S. Coronella, Lucrezia Santaniello
Gino Zappa, eminent Professor at Ca’ Foscari, is known as the founder of the Economia Aziendale – Business Administration – the new scientific discipline which merges accounting, operations and organization into one broader subject. He also deserves to be credited as he introduced the inductive-deductive research method in business administration studies, he devised the income system, he advocated the economic view of the entity’s wealth, thus providing new and modern notions for business firms. The school Gino Zappa founded is very important too. Indeed, his pupils included Aldo Amaduzzi, Lino Azzini, Teodoro D’Ippolito, Carlo Masini, Pietro Onida and Napoleone Rossi, who would be the most relevant accounting scholars of the following period.
Gino Zappa, Ca ' Foscari的著名教授，被认为是Economia Aziendale(工商管理)的创始人，工商管理是一门新的科学学科，它将会计、运营和组织合并为一个更广泛的学科。他在工商管理研究中引入了归纳演绎的研究方法，他设计了收入制度，他倡导了实体财富的经济学观，从而为企业提供了新的、现代的观念。吉诺扎帕创办的学校也很重要。事实上，他的学生包括Aldo Amaduzzi, Lino Azzini, Teodoro D 'Ippolito, Carlo Masini, Pietro Onida和Napoleone Rossi，这些人将是下一个时期最相关的会计学者。
{"title":"Gino Zappa: il fondatore dell’Economia aziendale","authors":"S. Coronella, Lucrezia Santaniello","doi":"10.30687/978-88-6969-255-0/006","DOIUrl":"https://doi.org/10.30687/978-88-6969-255-0/006","url":null,"abstract":"Gino Zappa, eminent Professor at Ca’ Foscari, is known as the founder of the Economia Aziendale – Business Administration – the new scientific discipline which merges accounting, operations and organization into one broader subject. He also deserves to be credited as he introduced the inductive-deductive research method in business administration studies, he devised the income system, he advocated the economic view of the entity’s wealth, thus providing new and modern notions for business firms. The school Gino Zappa founded is very important too. Indeed, his pupils included Aldo Amaduzzi, Lino Azzini, Teodoro D’Ippolito, Carlo Masini, Pietro Onida and Napoleone Rossi, who would be the most relevant accounting scholars of the following period.","PeriodicalId":37019,"journal":{"name":"Annali di Ca Foscari Serie Orientale","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87433836","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}
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