Ivan Langella, Carlo Scalo, Giuseppe De Felice and Carlo Meola
The purpose of this paper is to discuss some fundamental aspects regarding the anomalies in the passive scalar field advected by forced homogenous and isotropic turbulence, by…
Abstract
Purpose
The purpose of this paper is to discuss some fundamental aspects regarding the anomalies in the passive scalar field advected by forced homogenous and isotropic turbulence, by inspection of the analytical properties of the governing equations and with the aid of direct numerical simulation (DNS) data.
Design/methodology/approach
Results from a pseudo‐spectral DNS of a unitary‐Schmidt‐ number passive scalar advected by a low Reynolds number flow field, Reλ=50 and 70 (based on the Taylor microscale λ) allow for a preliminary assessment of the developed numerical model.
Findings
Manipulation of the governing equations for the scalar field (which are monotonic) reveals that the unboundedness of the scalar gradient magnitude is not ruled out by the mathematical properties of the correspondent conservation equation. Classic intermittency effects in the passive scalar field have been reproduced, such as non‐Gaussian behavior of the passive scalar statistics, loss of local isotropy, and multi‐fractal scaling of scalar structure functions. Moreover, Taylor and Richardson theories are, surprisingly, not confirmed only in the dissipation range (small‐scales anomalies).
Originality/value
The authors suggest that the origin of intermittency (qualitatively pictured here as violent burst in spatial gradient quantities) should be sought in the loss of monotonicity of the evolution equation of the scalar gradient.
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Giuseppe Galassi and Richard Mattessich
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…
Abstract
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period
This essay aims at retracing the intellectual and biographical events of the economist Gino Arias (1879–1940), examining more in detail the two seasons at the opposite ends of his…
Abstract
This essay aims at retracing the intellectual and biographical events of the economist Gino Arias (1879–1940), examining more in detail the two seasons at the opposite ends of his life: the early one that saw him considerably committed to the Zionist cause and the one that, thirty years later, would force him to confront the racial laws of the Fascist regime.
Despite the seeming tragic continuity of these two phases, Arias’s case is a real historiographical paradox since, over the long span between the opposite ends of his biography, not only did he distance himself from the Zionist movement, but he also gradually laid the foundations for his upcoming and immediate dedication to Fascism; indeed, within the Fascist regime he would stand out as an authoritative and influential theorist of corporatism, the institutional solution Mussolini tried to exploit to organize the national economic life.
After carefully examining Arias’s early contributions to the Zionist cause (that include the establishment of the Florentine Zionist Group and that led him toward strongly nationalistic stances), this essay sums up Arias’s intellectual biography during the next years and then, thanks to unprecedented documents from the Italian Ministry of Interior, closely looks into his fate after his conversion to Catholicism in 1932 and up against the racial laws of 1938, as well as into his attempts to escape persecution. A few final observations will then try to highlight the dramatic exemplarity of his case.
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Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le…
Abstract
Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.
1. Indicazioni generali L'indagine (1) sulle leggi ha fornito le seguenti indicazioni:
AIEST Les préparatifs du 30e Congrès AIEST du 14 au 20 septembre 1980 à l'Hôtel Son Vida, Palma de Mallorca, sont de façon que le programme définitif a pu être envoyé aux membres…
Abstract
AIEST Les préparatifs du 30e Congrès AIEST du 14 au 20 septembre 1980 à l'Hôtel Son Vida, Palma de Mallorca, sont de façon que le programme définitif a pu être envoyé aux membres début juin, après un rappel de faire parvenir des contributions écrites touchant le sujet principal «Limites du développement touristique» pour être publié dans la publication du Congrès. Celle‐ci sera envoyée aux membres avant le Congrès.
There are very few individuals who have studied the question of weights and measures who do not most strongly favour the decimal system. The disadvantages of the weights and…
Abstract
There are very few individuals who have studied the question of weights and measures who do not most strongly favour the decimal system. The disadvantages of the weights and measures at present in use in the United Kingdom are indeed manifold. At the very commencement of life the schoolboy is expected to commit to memory the conglomerate mass of facts and figures which he usually refers to as “Tables,” and in this way the greater part of twelve months is absorbed. And when he has so learned them, what is the result? Immediately he leaves school he forgets the whole of them, unless he happens to enter a business‐house in which some of them are still in use; and it ought to be plain that the case would be very different were all our weights and measures divided or multiplied decimally. Instead of wasting twelve months, the pupil would almost be taught to understand the decimal system in two or three lessons, and so simple is the explanation that he would never be likely to forget it. There is perhaps no more interesting, ingenious and useful example of the decimal system than that in use in France. There the standard of length is the metre, the standard of capacity the cubic decimetre or the litre, while one cubic centimetre of distilled water weighs exactly one gramme, the standard of weight. Thus the measures of length, capacity and weight are most closely and usefully related. In the present English system there is absolutely no relationship between these weights and measures. Frequently a weight or measure bearing the same name has a different value for different bodies. Take, for instance, the stone; for dead meat its value is 8 pounds, for live meat 14 pounds; and other instances will occur to anyone who happens to remember his “Tables.” How much simpler for the business man to reckon in multiples of ten for everything than in the present confusing jumble. Mental arithmetic in matters of buying and selling would become much easier, undoubtedly more accurate, and the possibility of petty fraud be far more remote, because even the most dense could rapidly calculate by using the decimal system.