FRASCA Alessandro
(syllabus)
GENERAL PART 1. The financial statements. Structure and scope of information 2. The budget analysis 2.1 The balance sheet reclassification models; 2.2 The models for the reclassification of the income statement 2.3 The cash flow statement 2.4 The analysis by indexes 3. The break even analysis 4. Self-financing and financial needs 5. Directional control 5.1 Programming 5.2 Budgeting; 5.3 Action and measurement 5.4 Reporting and evaluation
SPECIAL SECTION 6. Sustainable tourism 6.1 Environmental impacts 6.2 Principles and guidelines for sustainable tourism 6.3 Operational approaches for reducing the environmental impact 6.3.1 Reduction of greenhouse gases 6.3.2 Waste management and recycling 6.3.3 Management of water resources 6.3.4 Energy saving 6.3.5 Effects on biodiversity 7. The representation of sustainable tourism in the social report 8. Sustainable tourism for port companies 9. Sustainable tourism for airport companies 10. Sustainable tourism for hotel companies
(reference books)
Materiale didattico a cura del docente disponibile sulla pagina web del corso
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