49112 research outputs found
Sort by
"The New Century" tra memoria e narrazione
No full textIl saggio esplora il concetto di memoria e la sua rappresentazione nella poesia, con particolare riferimento alle opere di Margaret Atwood e John Newlove. Gardellini analizza come la memoria delle origini culturali e personali si intrecci con la formazione spirituale e poetica, creando un archivio asistematico e disomogeneo. La memoria è vista sia come testimonianza storica che come funzione psichica di riproduzione dell'esperienza passata, legata alle coordinate spazio-temporali. Attraverso le opere di Atwood e Newlove, si evidenzia come il tempo e lo spazio siano elementi costitutivi della trasfigurazione poetica della memoria, con il tempo spesso cristallizzato in immagini poetiche e lo spazio rappresentato come distorto dalla civiltà. La memoria è descritta come duplice, affermando e negando il passato, e creando una visione ambigua e affascinante degli archivi della memoria.
La liveness in prospettiva transdisciplinare. Un approccio integrativo al "dal vivo" tra arti performative e media
Get PDFIl saggio introduce il tema della liveness in prospettiva transdisciplinare tra arti performative e media. In particolare avanza una proposta concettuale che integra le teorie e le analisi sul dal vivo che si concentrano sull'esperienza del "dal vivo" e sulle qualità dipendenti della continuità spazio-temporale con l'evento con la concezione della liveness come "discorso" in prospettiva costruttivista
When digitalization meets sustainability: exploring interactions within a manufacturing firm
No full textETHICAL INSTITUTIONAL LEADERSHIP: NAVIGATING INTERNATIONAL TAX COMPETITION IN THE 21ST CENTURY
Get PDFTax competition is hardly a new issue, but globalization and digitalization of recent years made it very obvious that many lower-income countries’ ability to effectively generate domestic revenue is significantly affected by other countries’ tax policy choices. Addressing the issue of harmful tax competition through OECD-led policy process resulted in development of the Two Pillar Solution, which was supposed to (1) reallocate more taxing rights to the market jurisdictions in accordance with actual value creation in conditions of the modern economy, and (2) tax the profits of the world’s largest MNEs at an effective CET rate of at least 15%.
Due to the interlocking mechanism of the Global Minimum Tax’ design, the eventual allocation of taxing rights over multinationals’ profits depends on policy decisions of headquarter, intermediary, as well as “source” jurisdictions. In this dynamic “game”, the outcomes of the “players” are majorly affected by decisions of others, however, the design of the tax incentivizes developing countries to implement the reform to preserve reasonable taxing rights over the world’s largest corporations. However, multiple pieces of evidence make us believe that not every developing jurisdiction will benefit from implementing GMT, and in fact, the very same countries that facilitated corporate tax avoidance for years might become the biggest “winners” of the reform. Nevertheless, the “global tax deal” has been presented as a win for all, and the official impact assessment estimated significant benefits, most of which were expected to be absorbed by developing countries. In its communication, the OECD also presented the reform as a historical win for international taxation, sometimes using simplifications, generalizations, etc., which led to growing discontent, distrust and resentment , especially among developing countries.
Notwithstanding a formal commitment demonstrated by majority of countries to GMT implementation, we observe multiple jurisdictions all they can to mitigate the impact of the reform on competitiveness of their economies. Struggling with competing for FDI on the international arena in healthier ways and receiving little support in this regard, they are trying to compensate affected MNEs with alternative, unilateral measures, often using alternative fiscal policy tools. Even after the center of international policy making has been moved to the UN in a pursuit of designing a more just system of international taxation and as an act of mistrust in OECD, representatives of the Global North still express significant resentment to the idea of changing the status quo.
In my thesis, I argue that the lack of ethical, responsible institutional leadership, and the pressure put on international organizations to produce tangible results rapidly to be perceived as “effective” and “successful” for retaining their influence, reputation and funding, often draws attention away from their actual purpose, the nature of “global deals” they secure, and, which is no less important, from how they achieve their institutional goals. In the context of the latest international tax development, I discuss practical steps to achieving a fairer system of international taxation, and the necessity of addressing informational asymmetries between different actors as well as misinformation and manipulation, claiming that in a highly interdependent world IOs have an obligation to address such issues.Tax competition is hardly a new issue, but globalization and digitalization of recent years made it very obvious that many lower-income countries’ ability to effectively generate domestic revenue is significantly affected by other countries’ tax policy choices. Addressing the issue of harmful tax competition through OECD-led policy process resulted in development of the Two Pillar Solution, which was supposed to (1) reallocate more taxing rights to the market jurisdictions in accordance with actual value creation in conditions of the modern economy, and (2) tax the profits of the world’s largest MNEs at an effective CET rate of at least 15%.
Due to the interlocking mechanism of the Global Minimum Tax’ design, the eventual allocation of taxing rights over multinationals’ profits depends on policy decisions of headquarter, intermediary, as well as “source” jurisdictions. In this dynamic “game”, the outcomes of the “players” are majorly affected by decisions of others, however, the design of the tax incentivizes developing countries to implement the reform to preserve reasonable taxing rights over the world’s largest corporations. However, multiple pieces of evidence make us believe that not every developing jurisdiction will benefit from implementing GMT, and in fact, the very same countries that facilitated corporate tax avoidance for years might become the biggest “winners” of the reform. Nevertheless, the “global tax deal” has been presented as a win for all, and the official impact assessment estimated significant benefits, most of which were expected to be absorbed by developing countries. In its communication, the OECD also presented the reform as a historical win for international taxation, sometimes using simplifications, generalizations, etc., which led to growing discontent, distrust and resentment , especially among developing countries.
Notwithstanding a formal commitment demonstrated by majority of countries to GMT implementation, we observe multiple jurisdictions all they can to mitigate the impact of the reform on competitiveness of their economies. Struggling with competing for FDI on the international arena in healthier ways and receiving little support in this regard, they are trying to compensate affected MNEs with alternative, unilateral measures, often using alternative fiscal policy tools. Even after the center of international policy making has been moved to the UN in a pursuit of designing a more just system of international taxation and as an act of mistrust in OECD, representatives of the Global North still express significant resentment to the idea of changing the status quo.
In my thesis, I argue that the lack of ethical, responsible institutional leadership, and the pressure put on international organizations to produce tangible results rapidly to be perceived as “effective” and “successful” for retaining their influence, reputation and funding, often draws attention away from their actual purpose, the nature of “global deals” they secure, and, which is no less important, from how they achieve their institutional goals. In the context of the latest international tax development, I discuss practical steps to achieving a fairer system of international taxation, and the necessity of addressing informational asymmetries between different actors as well as misinformation and manipulation, claiming that in a highly interdependent world IOs have an obligation to address such issues
Unleashing Potential in SMEs: How Intellectual Capital Fuels Employee Flexibility to Reach Strategic Goals
Get PDFThis paper investigates the impact of intellectual capital on employee flexibility in SMEs, specifically focusing on
how human, relational and structural components of intellectual capital contribute to skill and behavioural flexibility. The
research addresses the gap in understanding how intellectual capital influences employee adaptability, essential for
achieving strategic goals, especially in SMEs with limited resources. We have tried to address these research questions: Does
intellectual capital improve skill and behavioural flexibility?; and how does employee flexibility impact the achievement of
strategic goals? We have employed an empirical, quantitative research approach. Data has been collected through a
structured survey from a sample of 233 Italian SMEs, and the relationships between variables has analysed using Partial Least
Squares Structural Equation Modelling (PLS-SEM). Our findings reveal that human capital significantly enhances both skill
and behavioural flexibility, while relational capital positively influences these aspects to a lesser extent. Interestingly,
structural capital shows no significant direct impact on skill and behavioural flexibility. Both skill and behavioural flexibility
demonstrate a significant positive impact on planning effectiveness. Contrary to previous studies, our results indicate that
in SMEs, a high level of formalisation favours the achievement of strategic goals without hindering employee flexibility. This
research advances the understanding of intellectual capital's role in SMEs by empirically demonstrating its impact on
employee flexibility and subsequent performance. For scholars, this study extends the theoretical framework linking
intellectual capital, employee flexibility and a firm’s ability to reach strategic goals in SME contexts. It challenges existing
assumptions about the relationship between formalisation and flexibility in smaller organisations, opening new avenues for
future research. Furthermore, our findings contribute to the ongoing discussion about the unique characteristics of SMEs
and how they can effectively manage their resources to remain competitive. For practitioners, particularly SME managers,
the study emphasises the critical importance of fostering human and relational capital to achieve greater employee
flexibility. By doing so, SMEs can enhance their ability to reach strategic goals
Household Financial Fragility, Debt and Income in a Dynamic Model
Get PDFWe develop a novel dynamic model for household debt and household income change studying the interaction between financial fragility and financial literacy. We compare the results to the U.S. data under several parameterizations. Households react pro-cyclically to income shocks and are better able to represent aggregate data when financial literacy is low
Innovative bilayered buccal films: A paediatric-friendly dosage form for transmucosal azithromycin delivery
No full textIl dovere di (re)inventare la scuola. Una riflessione dalla prospettiva del curricolo
No full textOggi si afferma che l’educazione rappresenta un’autentica necessità sociale: di fronte a ogni problema che si manifesta, la risposta che viene sistematicamente proposta è sempre la stessa: più educazione! A parlarci di un Paese in profonda crisi sotto il profilo educativo sono sia le statistiche (OCSE, PISA, ISTAT, Eurispes ecc.) sia le narrazioni degli intellettuali del nostro tempo, sia la nostra esperienza quotidiana. Si reclama più educazione e al contempo, però, si afferma che è sempre più difficile educare e si portano a misura di questa difficoltà alcuni preoccupanti comportamenti dei giovani, il declino di alcune abilità di base, la perdita di autorevolezza degli insegnanti, la decadenza dei valori tradizionali della scuola ecc. In queste condizioni, ci sono due modi di reagire: o si cade in un pensiero abulico che mitizza il passato cercando la soluzione nella restaurazione o nel rafforzamento di pericolosi e anacronistici dispositivi di normalizzazione; o ci si domanda quali dispositivi si possono inventare o reinventare oggi. Dal mio punto di vista, è utile affrontare il problema dalla prospettiva del curricolo e, dunque, chiederci quali forme di progettazione curricolare possiamo reinventare oggi
