Italy Chartered Accountant and Auditor University of Bologna
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Roberto Aprile is a qualified accountant auditor in Ravenna and is leturer (on contract) at the University of Bologna in accounting and business management.


Emolument. Accounting for the management of personnel. The accounts of the staff. The balance sheet and the publication of the cost of the personnel. The recognition in the financial statements and the tax aspects of personnel management. The tools of business planning and personnel costs. The instruments of corporate control and the cost of personnel.