Passeggiando Fra le Antiche Mura
Cosa visitare ad arezzo ad un passo dal nostro Bed and Breakfast
-
1. Cattedrale di S. Donato
-
2. Parco del Prato
-
3. Fortezza Medicea
-
4. Pieve di Santa Maria
-
5. Chiesa di S. Domenico
-
6. Basilica di S. Francesco
-
7. Casa di Giorgio Vasari
-
8. Piazza Grande
-
9. Casa di Francesco Petrarca
-
10. Casa Museo Ivan Bruschi
-
11. Museo di Storia Medioevale
-
12. Parcheggio via Pietri
No comment
26 luglio 10 at 6:30pm
1
[...] Una visita alla Chiesa di San Domenico è una tappa d’obbligo per chi decide di dormire ad [...]
26 luglio 10 at 7:22pm
2
[...] visita alla Chiesa di San Domenico è una tappa d’obbligo per chi decide di dormire ad [...]
26 luglio 10 at 8:03pm
3
[...] visita alla Chiesa di San Domenico è una tappa d’obbligo per chi decide di dormire ad [...]
30 settembre 10 at 11:14am
4
[...] genere le soluzioni sono continua… Pubblicato in Info su [...]
30 settembre 10 at 11:23am
5
[...] continua… Pubblicato in Info su Arezzo [...]
30 settembre 10 at 11:23am
6
[...] è possibile organizzare VISITE GUIDATE GRATUITE con accesso a materiali audio/video ed a testi di continua… Pubblicato in Info su [...]
30 settembre 10 at 2:46pm
7
[...] e di oggetti disponibili sul mercato antiquario, la raccolta oggi conta circa diecimila pezzi continua… Pubblicato in Info su [...]
30 settembre 10 at 3:15pm
8
[...] continua… Pubblicato in Info su Arezzo [...]
02 ottobre 10 at 1:09pm
9
[...] This post was mentioned on Twitter by Article Marketing and TopArticleMarketing, B&B Antiche Mura - A. B&B Antiche Mura - A said: Mercato internazionale dei prodotti tipici di qualità: PRODOTTI TIPICI DI QUALITA'...UN MONDO DI MERCATINI AD AREZ... http://bit.ly/chUcpf [...]
02 ottobre 10 at 6:25pm
10
[...] 24,00 e fino alle 2,30 di notte quelli gastronomici. La maggior parte di essi saranno stranieri ma continua… Fonte: Mercato internazionale dei prodotti tipici di qualità Pubblicato in Info su [...]
07 ottobre 10 at 6:26pm
11
[...] dicembre, il Marrone di Caprese Michelangelo, particolarmente dolce e profumato, è stato inserito continua… Fonte: Festa della Castagna a Caprese Michelangelo Pubblicato in Info su [...]
11 novembre 10 at 11:11pm
12
[...] Continua a leggere: LELLA COSTA TRA GLI INTERPRETI DI PRIM’ORDINE AD AREZZO [...]
11 novembre 10 at 11:36pm
13
[...] Costa presenterà “RAGAZZE” monologo dedicato a tutte le donne con la colonna sonora di Stefano continua… Fonte: LELLA COSTA TRA GLI INTERPRETI DI PRIM’ORDINE AD AREZZO Pubblicato in Info su [...]
23 novembre 10 at 5:05pm
14
[...] Per permettere ai manifestanti di attraversare ogni angolo storico, la città sarà chiusa al traffico. Scopri il modo migliore di accedere al centro storico di arezzo evitando multe! [...]
23 novembre 10 at 5:49pm
15
[...] This post was mentioned on Twitter by B&B Antiche Mura - A, dormirearezzo. dormirearezzo said: Antichemura.info: Vivere il passato ad Arezzo http://www.antichemura.info/dormire-ad-arezzo/vivere-il-passato-ad-arezzo/ [...]
24 novembre 10 at 3:07pm
16
[...] Continua a leggere: Festival Italiano del Cinema Sociale ad Arezzo [...]
26 novembre 10 at 3:36am
17
[...] continua… Fonte: Festival Italiano del Cinema Sociale ad Arezzo Pubblicato in Info su Arezzo [...]
28 novembre 10 at 5:45pm
18
[...] permettere ai manifestanti di attraversare ogni angolo storico, la città sarà chiusa al traffico. Scopri il modo migliore di accedere al centro storico di arezzo evitando multe! (function($) { $(function() { $("#getArticleCode").css({opacity: 0}).hide(); [...]
02 dicembre 10 at 6:21pm
19
[...] [...]
11 maggio 12 at 5:11am
20
I doubt that jobs will pay for graduate scohol. I am doing an Accounting bachelors. I have consistently seen the 50,000 dollar average for accy jobs. With a masters, the salary surprisingly does not increase as much, but MANY more companies will very easily hire you. Especially the public accounting firms such as the Big Four. Your degree is very close to accounting. At my college, mostly everyone double majors between finance and accounting. So, a double major/BS in accounting isnt a bad idea either because it bumps up your credentials/resume as well. Also, you probably have most of the accounting requirements finished already. Good luck!
03 dicembre 10 at 5:06pm
21
[...] a leggere: Presepe Vivente a Castiglion Fiorentino Questa voce è stata pubblicata in Arezzo News e contrassegnata con antichemura consiglia, [...]
10 dicembre 10 at 6:53pm
22
[...] a leggere: Il giardino delle idee presenta: Barbara Alberti Tags: antichemura consiglia, barbara-alberti, eventi in [...]
14 dicembre 10 at 3:04pm
23
[...] Biagiotti dirige anche questa stagione di eventi teatrali ad arezzo di grande impatto al “Piccolo teatro” di Via Bicchieraia che già da quattro anni con i suoi [...]
14 dicembre 10 at 3:04pm
24
[...] Andrea Biagiotti dirige anche questa stagione di eventi teatrali ad arezzo di grande impatto al “Piccolo teatro” di Via Bicchieraia che già da quattro anni con i suoi [...]
14 dicembre 10 at 3:06pm
25
[...] 14 dicembre 2010 | Author: antichemura Andrea Biagiotti dirige anche questa stagione di eventi teatrali ad arezzo di grande impatto al “Piccolo teatro” di Via Bicchieraia che già da quattro anni con i suoi [...]
14 dicembre 10 at 4:39pm
26
[...] a leggere: Teatro Pietro Aretino Tags: gianni-clementi, mario-perrotta, teatro [...]
27 dicembre 10 at 5:24pm
27
[...] a leggere: Madonna del Parto di Monterchi Tags: antichemura consiglia, [...]
27 dicembre 10 at 8:00pm
28
[...] Madonna del Parto di Monterchi Pubblicato in Info su [...]
03 gennaio 11 at 4:07pm
29
[...] Mostra Egizia ad Arezzo 3 gennaio 2011 | Autore AnticheMura submit_url = "http://www.articlemarketing.biz/mostra-egizia-ad-arezzo/"; Mostra egizia ad Arezzo [...]
03 gennaio 11 at 6:43pm
30
[...] a leggere: L’ antico Egitto ad Arezzo Tags: cilnio-mecenate, eventi in arezzo, mostra egizia ad [...]
03 gennaio 11 at 7:46pm
31
[...] Mostra egizia ad Arezzo [...]
04 gennaio 11 at 11:27pm
32
[...] Mostra egizia ad Arezzo Pubblicato in Info su [...]
05 gennaio 11 at 9:39pm
33
[...] a leggere: La Maddalena di Piero della Francesca Tags: antichemura consiglia, [...]
06 gennaio 11 at 1:21am
34
[...] La Maddalena di Piero della Francesca Pubblicato in Info su [...]
11 gennaio 11 at 12:19pm
35
[...] E pensare che c’era il pensiero Pubblicato in Info su [...]
09 febbraio 11 at 3:51pm
36
[...] primi anni del secolo successivo; in seguito è divenuto il Museo e l’Archivio di famiglia di Giorgio Vasari. Di quest’ultimo fanno parte le Ricordanze, lo Zibaldone ed i documenti raccolti in volumi che [...]
21 febbraio 11 at 12:47pm
37
[...] a leggere: La Casa di Giorgio Vasari Tags: antichemura consiglia, giorgio-vasari, [...]
21 febbraio 11 at 12:47pm
38
[...] a leggere: La Casa di Giorgio Vasari Tags: arte, giorgio-vasari, [...]
23 febbraio 11 at 7:24pm
39
[...] Carnevale di Foiano Pubblicato in Info su [...]
28 febbraio 11 at 6:03pm
40
[...] Fine Settimana ad Arezzo Pubblicato in Info su [...]
28 febbraio 11 at 6:03pm
41
[...] - Casa Museo Ivan Bruschi [...]
06 giugno 11 at 11:22am
42
[...] affresco del bisnonno di Giorgio Vasari, Lazzaro Vasari, rappresentante il domenicano Vincenzo Ferreri e realizzato nell’epoca in cui [...]
06 giugno 11 at 11:27am
43
[...] affresco del bisnonno di Giorgio Vasari, Lazzaro Vasari, rappresentante il domenicano Vincenzo Ferreri e realizzato nell’epoca in cui [...]
06 giugno 11 at 9:14pm
44
[...] affresco del bisnonno di Giorgio Vasari, Lazzaro Vasari, rappresentante il domenicano Vincenzo Ferreri e realizzato nell’epoca in cui [...]
15 marzo 12 at 6:15pm
45
[...] del noto antiquario aretino Ivan Bruschi nasce nel 1968 la Fiera Antiquaria di Arezzo. L’impegno dell’ ideatore ed il grande [...]
22 marzo 12 at 1:25pm
46
[...] - La casa di Giorgio Vasari [...]
22 marzo 12 at 1:26pm
47
[...] - Casa Museo Ivan Bruschi [...]
24 marzo 12 at 9:17am
48
[...] Edizione Straordinaria della fiera Antiquaria Pubblicato in Info su [...]
27 marzo 12 at 10:10pm
49
[...] Il west secondo Civitelli Pubblicato in Info su [...]
10 maggio 12 at 6:22am
50
It would be interesting to know how many of those whose hrteas leap up at the announcement of an increase in earnings per share have any idea of the estimates, judgments, and conventions that must go into all such calculations. When the economy falters, misleading figures come to light. Companies that mislead the public, intentionally or otherwise, come crashing down. As Warren Buffett is reported as saying: It is only at low tide, before we know who is naked. Doesn’t all this go a long way to demonstrate that double entry has been misused? Why don’t the accountants, financial analysts, economists and indeed governments, who all recognise the deficiency of annual profit reporting, throw it out? Instead, as you say on pages 199/200: Equally, the responses of lawmakers and watchdogs have been the same over the past one hundred years: Tinker around the edges of the law, found new watchdogs, proclaim a new era of greater scrutiny and let accountants and auditors out to play with the managers of vast sums of other people’s money. Never are the fundamentals of this arrangement questioned – the corporate structure itself or the role of accountants as its referees. Why is that? When I first learnt double entry in high school, I was fascinated by its promise of certainty and accuracy, its apparent ability to tax fairly and prevent fraud. Probably all students of accountancy accept this. Yet two decades later, I was so disillusioned with financial statements, I returned to university to strengthen my belief in our profession. Even though I earned a Masters degree, I was then even more concerned that we accountants had lost our way. I was concerned that my professors and my colleagues only wanted to, as you say above, tinker around the edges of the law. They refused to consider that reporting annual profits for large complex organisations in the present form was arbitrary and ineffective. They all know this, yet they persist. One quote from my studies summed up my concern because it approximates the true situation that I saw all the time: Annual reported profit of a corporation is what the CFO says it is unless the CEO can persuade the CFO that it is something different. Unfortunately, I have lost the exact words of the quote and its author but that was the gist of it. I believe annual profit reports are as simple as that. Despite strict arbitrary rules, they reflect the conscious or unconscious biases of those in control.The reason why accountants persist in reporting these misleading, unreliable figures is the same reason as almost all religious faiths persist. There must be several million accountants in the world all educated in a similar way and all have devoted their working life to these procedures. Hugh Mackay in his book “What Makes Us Tick” sums it up (page 88/9): Once we’ve embraced a particular set of convictions – religious, astrological, political or scientific – we constantly seek reinforcement of them. We love to hear people saying things that confirm them. We even enjoy, in a limited way, being attacked, because the experience of defending ourselves against attack is itself a reinforcing, affirming experience. On the last point, I remember a speaker being ridiculed by the audience at an accounting conference by suggesting that the profession should concentrate more on forecasting. Looking forward instead of always looking back!However, I am not throwing double entry out. It is still very useful to maintain accuracy, reduce fraud and to provide historical cash flow statements. But in today’s world, double entry produces annual profit and loss statements and balance sheets that do not (except in a narrow legal sense) give a true and fair view of the Company’s financial position and of its performance for the year.As the accounting profession is shown to be wrong so often, why do governments, economists and even other financial professionals base decisions on these misleading profit reports? For example, examine these five discussion points:1.What was useful for financial reports for small businesses such as tradesmen, small shops and professions is now being used for large corporations with massive fuzzy figures in their balance sheets. When you examine the valuation of huge plant and equipment, mines, inventories, goodwill, to name a few – accountants all know that the values rarely represent their current market or potential values at the date of balance sheets. These values may be considerably higher or lower and, in the case of goodwill, often left out altogether.2.My accounting and auditing education emphasised the need for using verifiable figures. Forecasts were derided. However, just what is verifiable in the value of a depreciating cost of a Building that everybody knows is going up in value year by year? What is verifiable in the value of inventory that can be valued in any one of several different ways? And why is there no Goodwill on a balance sheet simply because the company developed goodwill over many years and did not purchase it outright? And what is the value of Accounts Receivable in a bank’s balance sheet when a financial institution can juggle the Provision for Bad or Doubtful Debts and the resultant annual profit?3.What about dividends? We want to be sure that the value of the company is not degraded by the distribution of too much dividend. Do we really need this arbitrary profit figure to guide us? Already most companies pay out only a proportion of their profits in dividends. Trusts often ignore actual profits in their distributions. What is important is that the payment of dividends is limited to the amount that can be paid out without denigrating the company’s ability to carry on business. This can be determined more easily by cash forecasts.4.What about income tax? Show me an accountant who does not look at the way income tax affects decisions and I’ll show you an incompetent accountant. Yet the rules of taxable income have locked the accounting profession into accommodating the arbitrary rules of income tax. Yes, I know there are adjustments made in the financial accounts to overcome this – but the income tax rules generally inhibit the profession changing its own rules.Politicians and bureaucrats will say we need income tax and therefore we need the annual profit figure. Surely taxing consumption sends better signals to the economy than taxing effort and income. More importantly, the very rich can choose (legally or otherwise) whether they pay any income tax and, if so, how much. This really means income tax has become a tax on the middle class only and has lost its economic utility when compared to consumption tax.5.Finally, the auditor arrived – and following GAAP they certify the records and the profit reports even though they cover themselves in legal exceptions – but this gives the appearance of certainty to a very vague profit figure. Double entry will show the net gain or loss for a corporation over its whole life. What it can’t do is divide the profit into annual or monthly portions except by applying estimates and arbitrary rules. Income tax departments, corporate regulators as well as auditors force accountants to produce an arbitrary dissection of profit or loss into years – but the greater the value of the balance sheet, the greater is the arbitrary irrelevance of the annual profit.You can argue that using known figures is better than forecasting. Really? If the only verifiable temperature you have is the one for Hawaii – would you use that to estimate the temperature in Auckland? A silly example, maybe. But any analyst can tell you that the audited profit of a highly capitalised complex corporation is a long way from telling you if this is a company whose shares should be bought or sold.When I studied accounting, there were many standards that were needed for financial statements. These included consistency, conservatism, verifiability, quantifiability and relevance.Unfortunately, necessary as they appeared to be, some harmful effects developed including –•the use of the consistency concept to retard new accounting developments;•the use of the doctrine of conservatism to hide resources;•the use of verifiability to keep our direction firmly on the recorded past; and•the use of quantifiability to ensure we ignore the influence of inflation on values.Yet, as discussed, these standards have been already been eroded in Balance Sheets. The fourth standard – relevance – is being constantly updated in the Balance Sheet with estimates – but these estimates are mostly irrelevant to the calculation of reported annual profit.The more capital intensive a corporation and the longer the time frame for investments, the fuzzier are its Balance Sheet figures. With the distortions caused by mergers, inflation and technological change, the figures are even more meaningless. For example, how meaningful are reported annual profit figures for:•A large commercial skyscraper subject to depreciation or appreciation over many years.•The development and long term value of a mine, especially in a foreign country.•The development, production and sale of a new pharmaceutical drug.The same problems apply fully to all capital-intensive industries and to a lesser but yet significant extent to all other projects. It becomes even more complicated in multi-product and multi-national companies. All this applies without deliberate fraud. It happens in companies that act in good faith who try to be as honest as they can be with their figures. What do investors and analysts do with fuzzy figures now reported? They turn them into P/E ratios and use them to fuzzily value the worth of the company. Of course, analysts may adjust them with their own fuzzy numbers, but without internal knowledge these can be even further from reality. Analysts then take their fuzzy figures and attempt to forecast future cash flows and use present value estimates to determine the worth of each company.As the profit reports are awash with estimates, for what are we waiting? Why not go all the way and have forward estimates that are directly meaningful, produced by company staff?Well-managed companies already forecast their future cash flows – why not use their figures? They exist already. The company could list its assumptions as well as provide figures indicating how sensitive the future cash flow is to variations in their assumptions. The company could also declare how various risk factors would affect the future cash flow and the net present value derived from these forecasts.Auditors would still be necessary – not to certify the figures (how do you certify a forecast?) – but to provide their view on the suitability of the systems used for forecasting and their agreement that the sensitivities of the assumptions are fair.Even with all these checks, the results are still forecasts – so nobody will make the mistake that now occurs of thinking the figures are exactly right.Each year, the auditors can also report on how the previous forecasts varied from what actually occurred, explain why and suggest improvements in the forecasting methods.Reported annual profits are too arbitrary, too easily manipulated and nowadays not directly relevant to investors. Can’t we see, it can’t be done? Instead the accountancy profession should adopt a new direction and determine ways to improve company forecasts to make sure they are relevant and useful and have those forecasts published.There is no perfect answer but at least let us work towards one. Let us use double entry the way it was designed – for accuracy, for reporting past events and to provide historical cash flow statements. Let us scrap these failed fuzzy annual profit reports. Substitute the best cash flow forecasts the company can produce and calculate the net present value accordingly.One final thought unrelated to the discussion above. Your extension of double entry to GDP puzzles me. Probably as an accountant, I find it hard to mix financial transactions with vague feelings for environmental assets, the value of health and education. I believe GDP should stick to monetary transactions. These other economic issues should be dealt with separately comparing the costs of fixing them with the losses if you don’t.Finally, thank you very much for your book. It explained my profession better than I have seen elsewhere and made me think more deeply about accounting.
17 maggio 12 at 6:27pm
51
[...] Order fra le antiche mura Bookmark and Share: sociallist_953a3836_url = 'http://www.freedownloadsoft.com/2012/05/fra-le-antiche-mura/'; sociallist_953a3836_title = 'fra le antiche mura'; sociallist_953a3836_text = ''; sociallist_953a3836_tags = 'arezzo,cosa,fare,guida,mappa,turistica,utilities'; [...]