Archivio istituzionale della Ricerca - Bocconi
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Bilancio, patrimonio netto e ripartizione degli utili nelle società di persone
No full textIl capitolo esamina la disciplina del bilancio, del patrimonio netto e della ripartizione degli utili nelle società di persone, mettendone in luce le peculiarità rispetto alle società di capitali. Muovendo dall’applicabilità, con gli opportuni adattamenti, delle regole degli artt. 2423 ss. c.c. al rendiconto delle società in nome collettivo e in accomandita semplice, l’analisi si estende alla controversa questione della redazione del rendiconto nella società semplice, anche alla luce dell’art. 2086 c.c. e delle più recenti evoluzioni del diritto europeo. Il contributo approfondisce il principio di annualità dell’esercizio, il rapporto tra utili e patrimonio netto e il regime di distribuzione degli utili, chiarendo come, salvo patto contrario, il diritto del socio alla percezione dell’utile sorga automaticamente con l’approvazione del rendiconto. Particolare attenzione è dedicata ai limiti alla distribuzione, alla (in)ammissibilità della costituzione di riserve senza consenso unanime dei soci e al ruolo della discrezionalità degli amministratori. In prospettiva comparatistica, il capitolo valorizza l’esperienza tedesca post-MoPeG per interrogarsi sull’emersione di un possibile dovere degli amministratori di società di persone di rifiutare il pagamento degli utili quando esso risulti idoneo a compromettere la solvibilità e la continuità dell’impresa
Embracing sustainability: harnessing a fiction in dealing with dominant firms?
No full textThis article explores the intersection of competition law and sustainability, particularly focusing on the role that Article 102 of the Treaty on the Functioning of the European Union may play in this context. It presents a novel approach, categorizing the relationship between Article 102 and sustainability into four scenarios, and examining the corresponding actions antitrust authorities should take. It identifies key challenges when competition protection conflicts with sustainability, analysing the pros and cons of two potential approaches: a bottom-up method, based on consumer willingness to pay for sustainability, and a top-down approach that integrates sustainability into antitrust goals. Finally, the paper delves into the arguments against penalizing dominant firms for actions that harm sustainability without infringing upon competition
Excel workbook
No full textThis workbook illustrates the practical use of a wide variety of formulas, functions and tools that allow you to work effectively and professionally with Excel. The workbook contains 180 exercises (of which more than 80 are commented) that, starting from the basics, progressively cover features that are more and more advanced. It is a valuable support for university students and professionals who want to improve their knowledge of Excel up to an advanced level
La circolazione dei dati non personali: le nuove regole europee promuovono l’innovazione?
No full textL’articolo analizza il quadro normativo europeo sulla circolazione dei dati non personali, interrogandosi sulla effettiva capacità di promuovere innovazione e concorrenza. Dopo aver illustrato l’importanza strategica dei dati per l’economia digitale, esamina i principali strumenti legislativi (la direttiva Open Data, il Data Governance Act, il GDPR, il Data Act), individuando due modelli regolatori: la portabilità, che affida agli individui il controllo sul trasferimento dei dati, e la condivisione obbligatoria, fondata sull’interesse pubblico. L’analisi evidenzia come la prevalenza del paradigma della portabilità, pur coerente con i principi di mercato, rifletta un’impostazione di matrice proprietaria che, in assenza di veri diritti di proprietà sui dati, continua a limitare la condivisione sistematica dei dati, rischiando così di frenare il pieno sviluppo di un ecosistema digitale realmente innovativo e competitivo
Control Mechanisms in Private Equity
No full textThe contribution describes the control mechanisms adopted by private equity firms to control their portfolio companies
Defining hypoxia in cancer: A landmark evaluation of hypoxia gene expression signatures
No full textTumor hypoxia drives metabolic shifts, cancer progression, and therapeutic resistance. Challenges in quantifying hypoxia have hindered the exploitation of this potential “Achilles’ heel.” While gene expression signatures have shown promise as surrogate measures of hypoxia, signature usage is heterogeneous and debated. Here, we present a systematic pan-cancer evaluation of 70 hypoxia signatures and 14 summary scores in 104 cell lines and 5,407 tumor samples using 472 million length-matched random gene signatures. Signature and score choice strongly influenced the prediction of hypoxia in vitro and in vivo. In cell lines, the Tardon signature was highly accurate in both bulk and single-cell data (94% accuracy, interquartile mean). In tumors, the Buffa and Ragnum signatures demonstrated superior performance, with Buffa/mean and Ragnum/interquartile mean emerging as the most promising for prospective clinical trials. This work delivers recommendations for experimental hypoxia detection and patient stratification for hypoxia-targeting therapies, alongside a generalizable framework for signature evaluation
The “r” in “woman” stands for rights. Auditing LLMs in Uncovering Social Dynamics in Implicit Misogyny
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Public Administration and Economic Theory in Italy
No full textThe book presents a collection of contributions to illustrate and discuss the hystory and the features of Public Administration in Italy. My contribution focuses on whether and how the discipline of economics has influenced Italian public administration in theory and practice since its origin
Rules, discretion, and corruption in procurement: evidence from Italian Government contracting
Get PDFThe benefits of bureaucratic discretion depend on the extent to which it is used forpublic benefit versus exploited for private gain. We study the relationship between discretion and corruption in Italian government procurement auctions, using a confidential database of firms and procurement officials investigated for corruption by Italian enforcement authorities. We show that discretionary procedure auctions (those awarded based onnegotiated rather than open bidding) are associated with corruption only when accompanied by limits to competition. We further show that, while these “corruptible” discretionary auctions are chosen more often by officials who are themselves investigated for corruption,they are used less often in procurement administrations in which at least one official is investigated for corruption. These findings fit with a framework in which more discretion leads to greater efficiency as well as more opportunities for theft, and a central monitor manages this trade-off by limiting discretion for high-corruption procedures and locales. Overall, our results suggest that competition may allow procurement authorities to extractthe benefits of discretion while limiting the resultant risks of abuse