935 research outputs found

    Procedimento e processo nel consolidato fiscale

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    I profili procedurali del consolidato fiscale: premesse. Il procedimento nel consolidato fiscale nazionale. Il processo nel consolidato fiscale nazionale. Il procedimento e il processo nel consolidato fiscale mondiale.I profili procedurali del consolidato fiscale: premesse. Il procedimento nel consolidato fiscale nazionale. Il processo nel consolidato fiscale nazionale. Il procedimento e il processo nel consolidato fiscale mondiale.LUISS PhD Thesi

    Antitrust and regulation in the European Union: selected topics

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    With the Communication on Smart Regulation issued in October 2010, the European Commission tried to foster a better management of the whole policy cycle. According to that Communication, amending policy proposals must be preceded by an ex post assessment of the current situation, allowing ―closing the policy cycle‖. This paper tries to answer the question whether the EU Impact Assessments System is fit to steer and close the policy cycle, and what is the relation between ex ante IA and ex post evaluations ―on the ground‖ so far. This is done via a macro and micro analysis, based on scorecard approach and three case studies, comparing the EU IA system performance with a theoretical benchmark derived from the EU policy document and process. The paper concludes that the EU Impact Assessment system, as it is currently designed and implemented, it is not yet fit to steer and close the policy cycle. To achieve this goal, all the analytical and empirical layers of the policy cycle should be fully dealt with since the ex ante phase.With the Communication on Smart Regulation issued in October 2010, the European Commission tried to foster a better management of the whole policy cycle. According to that Communication, amending policy proposals must be preceded by an ex post assessment of the current situation, allowing ―closing the policy cycle‖. This paper tries to answer the question whether the EU Impact Assessments System is fit to steer and close the policy cycle, and what is the relation between ex ante IA and ex post evaluations ―on the ground‖ so far. This is done via a macro and micro analysis, based on scorecard approach and three case studies, comparing the EU IA system performance with a theoretical benchmark derived from the EU policy document and process. The paper concludes that the EU Impact Assessment system, as it is currently designed and implemented, it is not yet fit to steer and close the policy cycle. To achieve this goal, all the analytical and empirical layers of the policy cycle should be fully dealt with since the ex ante phase.LUISS PhD Thesi

    Le aste nel mercato elettrico: agent-based models e experimental economics a confronto

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    Con l'ondata di liberalizzazioni che ha coinvolto i paesi industrializzati dagli anni 90 in poi, monopoli verticalmente integrati si trasformano in mercati ad asta caratterizzati da due metodi alternativi di formazione del prezzo: la discriminatory price auction e la uniform price auction. Alla luce dell'impatto signicativo del meccanismo d'asta sugli esiti di mercato, l'economia mainstream si dimostra inadeguata nell'indicare quale sia il sistema più eciente in quanto la trattazione analitica del problema trascura alcune caratteristiche quali la struttura della rete e l'interazione ripetuta tra la pluralità di soggetti che operano sul mercato. I due approcci teorici discussi nel presente lavoro, experimental economics e agent based models, spostano l'asticella aldilà dei limiti incontrati dalla teoria classica e individuano delle regolarità empiriche non sempre in linea con le previsioni analitiche, ma più aderenti alla realtà osservata. L'attività del legislatore dovrebbe essere guidata anche dalle conclusioni oerte dai due approcci alternativi al problema. In questa tesi, dopo la presentazione delle due metodologie e il loro contributo al problema economico trattato, viene prima eettuato un confronto epistemologico sui metodi che caratterizzano i due approcci e poi, in ottica normativa, vengono discussi i risultati proposti.Con l'ondata di liberalizzazioni che ha coinvolto i paesi industrializzati dagli anni 90 in poi, monopoli verticalmente integrati si trasformano in mercati ad asta caratterizzati da due metodi alternativi di formazione del prezzo: la discriminatory price auction e la uniform price auction. Alla luce dell'impatto signicativo del meccanismo d'asta sugli esiti di mercato, l'economia mainstream si dimostra inadeguata nell'indicare quale sia il sistema più eciente in quanto la trattazione analitica del problema trascura alcune caratteristiche quali la struttura della rete e l'interazione ripetuta tra la pluralità di soggetti che operano sul mercato. I due approcci teorici discussi nel presente lavoro, experimental economics e agent based models, spostano l'asticella aldilà dei limiti incontrati dalla teoria classica e individuano delle regolarità empiriche non sempre in linea con le previsioni analitiche, ma più aderenti alla realtà osservata. L'attività del legislatore dovrebbe essere guidata anche dalle conclusioni oerte dai due approcci alternativi al problema. In questa tesi, dopo la presentazione delle due metodologie e il loro contributo al problema economico trattato, viene prima eettuato un confronto epistemologico sui metodi che caratterizzano i due approcci e poi, in ottica normativa, vengono discussi i risultati proposti.LUISS PhD Thesi

    La liberalizzazione dell'accesso e dell'esercizio delle attività di servizi

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    I servizi nel Mercato Unico Europeo. La liberalizzazione delle attività di servizi. Semplificazioni amministrative e sviluppo economico. L'applicazione della nuova disciplina in materia di servizi.I servizi nel Mercato Unico Europeo. La liberalizzazione delle attività di servizi. Semplificazioni amministrative e sviluppo economico. L'applicazione della nuova disciplina in materia di servizi.LUISS PhD Thesi

    Bringing Bounded Rationality Back in: a Behavioral Approach to Incentive Systems, Organizational Design, and Social Interactions in Organizations

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    The Principal's Theory of Mind: The Role of Mentalizing for Reward Design and Management in Principal-Agent Relations (with Foss, N.J.). Motivating Knowledge Sharing when Rewards are Ambiguous: the Role of Complementary Motivators (with Foss, N. J., Pedersen, T., and Reinholt, M.). Physical Separation in the Workplace: Separation Cues, Sensemaking, and Behavioral Responses (with Foss, N. J., and Christensen, P. H.). Organizational Design and the Credibility of Delegated Decision Rights (with Foss, K., and Foss, N. J.). Network Size and Prosocial Behavior: Taking Bounded Rationality into Account (with Foss, N. J., and Pedersen, T.). Brokerage and Creativity: A Bounded Rationality Perspective (with Pedersen, T.).The Principal's Theory of Mind: The Role of Mentalizing for Reward Design and Management in Principal-Agent Relations (with Foss, N.J.). Motivating Knowledge Sharing when Rewards are Ambiguous: the Role of Complementary Motivators (with Foss, N. J., Pedersen, T., and Reinholt, M.). Physical Separation in the Workplace: Separation Cues, Sensemaking, and Behavioral Responses (with Foss, N. J., and Christensen, P. H.). Organizational Design and the Credibility of Delegated Decision Rights (with Foss, K., and Foss, N. J.). Network Size and Prosocial Behavior: Taking Bounded Rationality into Account (with Foss, N. J., and Pedersen, T.). Brokerage and Creativity: A Bounded Rationality Perspective (with Pedersen, T.).LUISS PhD Thesi

    Information Systems Development Projects and the SIMPT 2.0 Case: How to Turn an Anticipated Failure into a Success

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    This paper discusses the experience of the project for upgrading and extending a DSS of huge extent and complexity, devoted to transport management, which is still a neglected domain for IS research. This DSS belongs to an Italian Ministry and the project had the form of a public contract. For many reasons, this project was long-lasting and much troubled, and when approaching the testing phase it could have been considered failed. A case investigation through an action research reveals that drastic changes in project organization (actors composition and interaction), and in methodology (from waterfall to agile-like methods), adopted even in this late phase of the development process, contributed to turn an anticipated project failure into a success.This paper discusses the experience of the project for upgrading and extending a DSS of huge extent and complexity, devoted to transport management, which is still a neglected domain for IS research. This DSS belongs to an Italian Ministry and the project had the form of a public contract. For many reasons, this project was long-lasting and much troubled, and when approaching the testing phase it could have been considered failed. A case investigation through an action research reveals that drastic changes in project organization (actors composition and interaction), and in methodology (from waterfall to agile-like methods), adopted even in this late phase of the development process, contributed to turn an anticipated project failure into a success.Monograph's chapter

    IT Value in Public Sector: Discussion on an Established Model for Private Sector

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    IT value is defined as the stream of research devoted to the identification of economic impacts and organizational benefits of IT applications. This is a research topic with a long-standing tradition, stimulated by the identification of the so-called “productivity paradox”. IT value engaged scholars from many disciplines, adopting different methods and theoretical perspectives, in the study of the benefits produced by IT investments. In spite of a substantial body of literature produced by scholars on this topic during the recent years, the argument still stimulates discussion. A common trait that groups several, when almost not all, studies on the IT value phenomenon is the focus on the private sector, with the frequent use of income or financial indicators to measure improvements. The phenomenon thence needs a study in this peculiar and potentially different context of public administrations. Taking into account this scenario, this paper introduces analyses of the IT value phenomenon in the public administration domain and discusses on the basis of a multiple case study a rich and established IT value theoretical model available in literature.IT value is defined as the stream of research devoted to the identification of economic impacts and organizational benefits of IT applications. This is a research topic with a long-standing tradition, stimulated by the identification of the so-called “productivity paradox”. IT value engaged scholars from many disciplines, adopting different methods and theoretical perspectives, in the study of the benefits produced by IT investments. In spite of a substantial body of literature produced by scholars on this topic during the recent years, the argument still stimulates discussion. A common trait that groups several, when almost not all, studies on the IT value phenomenon is the focus on the private sector, with the frequent use of income or financial indicators to measure improvements. The phenomenon thence needs a study in this peculiar and potentially different context of public administrations. Taking into account this scenario, this paper introduces analyses of the IT value phenomenon in the public administration domain and discusses on the basis of a multiple case study a rich and established IT value theoretical model available in literature.Uninvited Submission

    The effectiveness of competition policy: an econometric assessment in developed and developing countries

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    The ultimate objective of the present paper is to empirically investigate the effectiveness of competition policy in developed and developing countries. Although its importance is continuously increasing, the effectiveness of competition policy still seems to lack the attention that it would deserve. At the present state of art, the number of academic contributions that attempts to estimate its impact on relevant economic variables appears very limited, in particular for the less developed countries. However, an empirical literature aimed at measuring in objective terms the effect of competition policy on economic growth is emerging, starting from narrow variables of interest, such as Gross Domestic Product and Total Factor Productivity. As a result, the principal aim of the current work is to contribute to this branch of research, focusing on broader indicators of market performance, in order to understand whether the presence of an antitrust authority has a significant impact, thus an effective utility, on the level of competition of a country.The ultimate objective of the present paper is to empirically investigate the effectiveness of competition policy in developed and developing countries. Although its importance is continuously increasing, the effectiveness of competition policy still seems to lack the attention that it would deserve. At the present state of art, the number of academic contributions that attempts to estimate its impact on relevant economic variables appears very limited, in particular for the less developed countries. However, an empirical literature aimed at measuring in objective terms the effect of competition policy on economic growth is emerging, starting from narrow variables of interest, such as Gross Domestic Product and Total Factor Productivity. As a result, the principal aim of the current work is to contribute to this branch of research, focusing on broader indicators of market performance, in order to understand whether the presence of an antitrust authority has a significant impact, thus an effective utility, on the level of competition of a country.Refereed Working Papers / of international relevanc

    L'istruzione probatoria negli arbitrati commerciali internazionali

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    Disponibilità del procedimento, disponibilità dell'istruzione probatoria. Prova dei fatti, lex causae e arbitrati internazionali. Prove documentali. Prova per testimoni, confessione, giuramento. Consulenza e testimonianza tecnica. Svolgimento dell’istruzione probatoria.Disponibilità del procedimento, disponibilità dell'istruzione probatoria. Prova dei fatti, lex causae e arbitrati internazionali. Prove documentali. Prova per testimoni, confessione, giuramento. Consulenza e testimonianza tecnica. Svolgimento dell’istruzione probatoria.LUISS PhD Thesi

    Inaction and Long Term Properties in the Housing Market

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    Economics of Inaction and Long-Range Dependence in Housing Prices. Stocks and Housing over the Life Cycle. Mathematical Appendix.Economics of Inaction and Long-Range Dependence in Housing Prices. Stocks and Housing over the Life Cycle. Mathematical Appendix.LUISS PhD Thesi

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