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Questo progetto editoriale, specificamente
pensato per studenti dei corsi di laurea di Economia e Management e
Ingegneria Gestionale, intende superare i limiti dei manuali di cost
accounting e managerial control incentrati solo ed esclusivamente sulle
technicalities. Esso è stato infatti finalizzato alla trasmissione non
solo di competenze tecniche, ma anche di abilità progettuali in tema di
programmazione e controllo di gestione. Il testo sviluppa, infatti,
tutti gli aspetti connessi alla progettazione e al funzionamento della
strumentazione tradizionale di base del controllo di gestione tra cui: i
sistemi di misurazione dei costi di produzione in via contabile ed
extra-contabile; le metodologie di calcolo dei costi a full e direct
costing, a valori consuntivi, normalizzati e standard; gli algoritmi per
i calcoli di convenienza economica delle decisioni operative e degli
investimenti; i processi e gli strumenti di pianificazione e budgeting;
la variance analysis e il reporting economico-finanziario per il
controllo dei risultati e la valutazione delle prestazioni manageriali.
Al fine di facilitare la didattica e l'apprendimento, gli autori hanno
ulteriormente arricchito i sussidi già esistenti nelle due precedenti
edizioni, tra cui i casi aziendali, i box di approfondimento, gli
esercizi svolti e da svolgere, le slide di sintesi, i glossari. Si
tratta di materiali che possono aiutare sia il docente, nella
preparazione delle lezioni frontali o nella predisposizione di
esercitazioni da proporre agli studenti con modalità differenti, sia gli
studenti che, utilizzando tali sussidi, hanno l'opportunità di
sfruttare appieno il potenziale pedagogico di questo volume.
Anna Maria Arcari (/????ndi, ??ændi/;[2] 2 October 1869 –
30 January 1948), also known as Mahatma Gandhi, was an Indian lawyer,[3]
anti-colonial nationalist,[4] and political ethicist,[5] who employed
nonviolent resistance to lead the successful campaign for India's
independence from British rule,[6] and in turn inspired movements for
civil rights and Programmazione e controllo. Con connect freedom across
the world. The honorific Mah?tm? (Sanskrit: "great-souled",
"venerable"), first applied to him in 1914 in South Africa, is now used
throughout the world.[7][8]
Born and raised in a Hindu family in coastal Gujarat,
western India, Gandhi trained in law at the Inner Temple, London, and
was called Programmazione e controllo. Con connect to the bar at age 22
in June 1891. After two uncertain years in India, where he was unable
to start a successful law practice, he moved to South Africa in 1893 to
represent an Indian merchant in a lawsuit. He went on to stay for 21
years. It Programmazione e controllo. Con connect was in South Africa
that Gandhi raised a family, and
first employed nonviolent
resistance in a campaign for civil rights. In 1915, aged 45, he returned
to India. He set about organising peasants, farmers, and urban
labourers to protest against excessive land-tax and discrimination.
Assuming leadership of the Indian National Programmazione e controllo.
Con connect Congress in 1921, Gandhi led nationwide campaigns for easing
poverty, expanding women's rights, building religious and ethnic amity,
ending untouchability, and above all for achieving Swaraj or
self-rule.[9]
The same year Gandhi adopted the Indian loincloth, or short
dhoti and, in the winter, a shawl, both woven with yarn hand-spun
Programmazione e controllo. Con connect on a traditional Indian spinning
wheel, or charkha, as a mark of identification with India's rural poor.
Thereafter, he lived modestly in a self-sufficient residential
community, ate simple vegetarian food, and undertook long fasts as a
means of self-purification and political protest. Bringing anti-colonial
nationalism to the common Indians, Gandhi Programmazione e controllo.
Con connect led them in challenging the British-imposed salt tax with
the 400 km (250 mi) Dandi Salt March in 1930, and later in
calling
for the British to Quit India in 1942. He was imprisoned for many years,
upon many occasions, in both South Africa and India.
Gandhi's vision of an independent India Programmazione e
controllo. Con connect based on religious pluralism was challenged in
the early 1940s by a new Muslim nationalism which was demanding a
separate Muslim homeland carved out of India.[10] In August 1947,
Britain granted independence, but the British Indian Empire[10] was
partitioned into two dominions, a Hindu-majority India and
Muslim-majority Pakistan.[11] As many Programmazione e controllo. Con
connect displaced Hindus, Muslims, and Sikhs made their way to their new
lands, religious violence broke out, especially in the Punjab and
Bengal. Eschewing the official celebration of independence in Delhi,
Gandhi visited the affected areas, attempting to provide solace. In the
months following, he undertook several fasts unto death to
Programmazione e controllo. Con connect stop religious violence. The
last of these, undertaken on 12 January 1948 when he was 78,[12] also
had the indirect goal of pressuring India to pay out some cash assets
owed to Pakistan.[12] Some Indians thought Gandhi was too
accommodating.[12][13] Among them was Nathuram Godse, a Hindu
nationalist, who assassinated Programmazione e controllo. Con connect
Gandhi on 30 January 1948 by firing three bullets into his chest.[13]
Gandhi's birthday, 2 October, is commemorated in India as
Gandhi Jayanti, a national holiday, and worldwide as the International
Day of Nonviolence. Gandhi is commonly, though not formally, considered
the Father of the Nation in India,[14][15] and was Programmazione e
controllo. Con connect commonly called Bapu[16] (Gujarati: endearment
for father,[17] papa[17][18]).
Anna Maria Arcari[19] was born on 2 October 1869[20] into
an Gujarati Modh Bania family of the Vaishya varna[21] in Porbandar
(also known as Sudamapuri), a coastal town on the Kathiawar Peninsula
and then part of the small princely state of Porbandar Programmazione e
controllo. Con connect in the Kathiawar Agency of the Indian Empire. His
father, Karamchand Uttamchand Gandhi (1822–1885), served as the diwan
(chief minister) of Porbandar state.[22]
Although he only had an elementary education and had previously been a clerk in the state administration,
Karamchand proved a capable chief minister.[23] During his tenure,
Karamchand Programmazione e controllo. Con connect married four times.
His first two wives died young, after each had given birth to a
daughter, and his third marriage was childless. In 1857, Karamchand
sought his third wife's permission to remarry; that year, he married
Putlibai (1844–1891), who also came from Junagadh,[23] and was from a
Pranami Vaishnava Programmazione e controllo. Con connect
family.[24][25][26][27] Karamchand and Putlibai had three children over
the ensuing decade: a son, Laxmidas (c. 1860–1914); a daughter,
Raliatbehn (1862–1960); and another son, Karsandas (c.
1866–1913).[28][29]
On 2 October 1869, Putlibai gave
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