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Identifying the determinants of innovation capability with machine learning: how patents can be predictive
No full textInnovation capability (IC) is a fundamental firms' strategic asset to sustain competitive advantage. In this article, relying on patent data, patents forward citations are used as proxy of IC and the main patents numerical and categorical variables are considered as proxy of IC determinants. The main purpose of this article is to understand which patents features are relevant to predict IC, i.e., which are the determinants of IC within patents. Three different algorithms of machine learning, widely applied to model real-world phenomena, regularized least squares, deep neural networks, and random forest are applied for this investigation. Results show that the most important patent features useful to predict IC refer to internal determinants, such as the technological scope of the company (technological domains and International Patent Classification classes), the backward citations, and technical concepts. Some external variables are also relevant, such as the family size, a time-related variable, and the timespan between the youngest and oldest patent of the family. Implications from this article concern two perspectives. From a methodological perspective, the study shows the usefulness of machine learning approaches in simplifying the decision-making process as they reduce the number of variables to be considered to investigate the company's IC and they provide accurate and easily interpretable result. From a managerial standpoint, this article points out the few and relevant patent variables to be considered when dealing with patents and IC
The regional logistics index and the case of the Lombardy region
No full textThe Regional Logistics Index (RLI) is a regional level composite indicator that refers to logistics performance in terms of costs, competitiveness, accessibility and connectivity through road, rail, sea, and air transportation. This article compares the logistics performance of 5 regions i.e., Lombardy, Italy; Bayern, Germany; Catalonia, Spain, Ile de France; and West Netherlands, and provides guidance for future applications in other regions in the future. The RLI is built upon objective data and is steered by an Advisory Board of logisticians. The indicator is based on the use of secondary public data to ensure replicability of the index over time and across European regions, and it follows the for OECD/JRC methodology for the development of indicators. The results of the application of the RLI to the five European Logistics clusters present strengths and weaknesses of the analysed regions. For Lombardy, for example, the RLI shows several challenges, such as the scarce infrastructure, but also some strengths, such as high labour productivity and low labour costs. The RLI can motivate clusters policies, and support of national, regional and local policy and regulatory instruments to address the specific needs of the clusters. The future of the RLI is complement existing indicators, such as the Logistics Performance Index (LPI), for more complete logistics performance assessments, at national and regional levels.9-11 September 202
Il fisco. Le guide
No full textA seguito del completamento di tutte le fasi di consultazione, la Fondazione OIC ha pubblicato in data 23 marzo 2018, l'OIC 11 - Finalità e postulati del bilancio d'esercizio. Il documento si applica ai bilanci con esercizio avente inizio a partire dal 1° gennaio 2018 o da data successiva, tranne i paragrafi relativi alla "Prospettiva della continuità aziendale" che si applicano a partire dal 1° gennaio 2017
Esame di stato per dottori commercialisti e esperti contabili: l'affitto d'azienda
No full textL'affitto d'azienda rappresenta uno strumento di circolazione dell'azienda alternativo alla cessazione e all'usufrutto d'azienda. L'affitto è un contratto mediante il quale un imprenditore individuale o collettivo, trasferisce il godimento dell'azienda, ad un affittuario, anch'egli imprenditore individuale o collettivo, il quale corrisponde in contropartita un canone periodico per un periodo di tempo determinato dalle parti. Il presente contributo si propone di analizzare la disciplina civilistica e fiscale dell'affitto d'azienda ed i profili contabili mediante la soluzione di un esercizio
Università Cattaneo working papers
No full textDebates over pricing and reimbursement of new and innovative drugs have become increasingly dominated by the excessive high prices and the challenges to the sustainability of the public expenditures. This paper examines the phenomenon of raising prices through the examples of oncology and hepatitis C drugs. In many cases the cost is not related to the benefit promised by the treatment. The costs of R&D of a drug seem to be shrouded in a cloud of mystery, while pharmaceutical companies are still struggling to provide their real R&D costs. The hostage theory is described here in order to explain the lack of instruments which are currently applied to evaluate a new drug. Finally some tentative algoritms are revised, and the need for a combination of cost-effectiveness and budget impact is proposed, trying to combine the private interest with the public interest
Partnership pubblico-privato in sanità
No full textUn partenariato pubblico-privato (PPP, 3P o P3) è un accordo di cooperazione tra due o più attori di settori pubblici e privati, in genere di natura a lungo termine
IFRS 10: quale impatto sul perimetro di consolidamento?
No full textLa principale novità apportata dall'emanazione del principio contabile IFRS 10 - Bilancio Consolidato - attiene alla definizione di "controllo", ora ancorato alla sussistenza contemporanea di tre condizioni: possibilità di esercitare il proprio potere sull'entità, esposizione (o diritto) a rendimenti variabili derivanti dal proprio rapporto con la stessa, capacità di incidere su tali rendimenti. L'articolo esamina, in ottica comparativa e applicativa, le novità introdotte dal principio in esame e ne "misura" gli impatti attraverso un'analisi empirica. Ne emerge certamente un chiarimento fornito dall'IFRS 10 sulle condizioni in presenza delle quali si configura il controllo; si evidenziano, peraltro, salve rare eccezioni, impatti non significativi in termini di perimetro di consolidamento tra i gruppi quotati di maggiori dimensioni