Archivio istituzionale della Ricerca - Bocconi
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Teoria della tassazione del reddito liquido-mv, proventi in natura e pagamenti estero su estero
No full textIl saggio illustra la nuova teorica “Sistema di tassazione del reddito liquido” (“Liquid Income Taxation System” – LITS) , che, pur innestandosi nel modello della tassazione fondata sul criterio di cassa, è strutturalmente diversa e alternativa ai sistemi di cash flow tax prospettati dalla dottrina internazionale , e si contraddistingue, soprattutto, per il fatto di proporre nuove soluzioni ai problemi che non hanno consentito l’implementazione delle varie ipotesi di cash flow taxatio
We Are Sending You Back... to the Optimum! Fuzzy Time Travel Particle Swarm Optimization
No full textMapping inequities in global vaccine sentiment research
No full textIntroduction Negative public sentiment towards vaccination (PSV) poses significant challenges to the effectiveness of immunisation programmes, with dramatic effects on morbidity and mortality for vaccine-preventable diseases. Yet, health research is often shaped by economic and geopolitical factors rather than countries' epidemiological or healthcare needs. This study examines global patterns and drivers of PSV research on five vaccines-polio, measles, human papillomavirus, influenza and SARS-CoV-2-and evaluates the COVID-19 pandemic's impact on research volume, focus and distribution.Methods We conducted a machine-learning-assisted literature search on PSV without geographical, language or time constraints. Using natural language processing, network and statistical analyses, we examined the global PSV research landscape and identified geographical, epidemiological and economic drivers.Results We analysed 13 287 articles and detected consistent literature growth from 1980 onwards, with vaccine-specific peaks following key licensing events. After 2020, publication volumes rose above projections for influenza (32%; 95% CI 20% to 46%) but declined for polio (-56%; 95% CI -68% to -26%) and measles (-17%; 95% CI -33% to 9%). Although PSV research had global coverage, its distribution was markedly imbalanced, largely shaped by country-specific economic factors. A few high-income countries (HICs) produced 72% of publications and the likelihood of a country being studied varied by income and vaccine. Foreign authorship also increased as the income of the studied country decreased (over 75% in low-income and middle-income countries vs below 50% in HIC).Conclusions PSV research reveals persistent inequities, with a misalignment between countries leading research and populations most in need of its outcomes. These inequities, further exacerbated by COVID-19 disruptions, reflect systematic imbalances in global health. Our findings underscore the need to decolonise research by fostering leadership, agenda-setting and accountability that centre on the necessities of affected communities. Achieving this will require funding and publication reforms that promote equitable collaborations and elevate local priorities alongside long-standing global health objectives
The European Union and Federalism: Thinking Outside the Box
No full textThis chapter challenges the widespread, but unfounded, opinion that there is an 'ascending order' in the study of modern polities, including federal and unitary states and unions of states, such as the EU. it focuses, in particular, on moral disagreement within the EU and the U
Business schools and a new global world: will they never walk alone?
No full textThis chapter explores how business schools respond to global disruption by aligning economic and social relevance with evolving models of internationalization and responsibility. It examines the pressures of post-globalization, the role of large enterprises in Europe's competitiveness, and the need for business schools to step beyond traditional silos by integrating disciplines like AI, geopolitics, and ESG. The chapter emphasizes the transformative power of applied research, the ethical implications of financial capital, and the necessity of balancing value with values to generate inclusive and sustainable impact. It outlines five strategic models of global engagement—from strong local hubs to overseas campuses—and questions how schools can scale up intellectually and structurally without compromising mission or integrity. Finally, the chapter challenges business schools to evolve into management schools that foster responsible leadership and inclusive growth in an increasingly complex and fragmented world
Manuale di diritto amministrativo
No full textIl manuale, con il consueto aggiornamento, illustra il diritto amministrativo sostanziale e processual
Le Corti e la democrazia
No full textIl contributo analizza le tensioni tra corti costituzionali e potere politico nelle democrazie consolidate e in quelle più fragili, collegandole alla crisi dello Stato di diritto. Viene ricostruito il clima di crescente ostilità verso le corti, sottolineando la necessità di rapporti istituzionali fondati sul dialogo e sulla cooperazione, anziché sulla competizione per il primato. Le corti costituzionali, pur essendo istituzioni antimaggioritarie, sono presentate come elementi essenziali della democrazia costituzionale, chiamate a garantire la separazione dei poteri e la tutela dei diritti. Gli attacchi alla loro indipendenza, in nome della sovranità popolare, si configurano così come una minaccia alla democrazia costituzionale stess
La mala gestio nel prisma delle operazioni straordinarie
No full textIn tema di operazioni straordinarie, la societa` beneficiaria e` legittimata ad sercitare l’azione di responsabilita` nei confronti dell’ex amministratore della societa` scissa,
ove deduca un pregiudizio patrimoniale derivante da atti gestori anteriori alla scissione ma produttivi di effetti lesivi successivamente alla medesima, in quanto tale legittimazione si fonda sulla successione nei rapporti giuridici attivi e passivi riferibili al complesso patrimoniale trasferito
Marketing Research. Methods and Techniques for Strategic Marketing Decisions
No full textThe book offers a comprehensive and structured exploration of marketing research within the broader context of the marketing intelligence system. It examines the role of research as a critical component in building marketing knowledge, supporting strategic marketing decisions and contributing to sustainable competitive advantage
Downlisting
No full textDue to the high costs and demanding obligations associated with listing, the attractiveness of going public also depends on the restrictions imposed on exit from regulated markets. Downlisting to exchange-regulated multilateral trading facilities, subject to simplified requisites but designed to ensure an adequate level of investment protection, can address the cost-benefit issue associated with remaining listed on regulated markets and is preferable to outright voluntary delisting. Downlisting remains mostly unregulated at the national level in the EU. The barriers to downlisting can favor delisting, which is on the rise across the EU, and may further discourage going public. After reviewing the regulatory status quo regarding downlisting in a number of EU jurisdictions and considering the need to give companies more flexibility in their choice of exit from regulated markets, the harmonization of the regulatory framework for downlisting is discussed