1,721,040 research outputs found
Case Studies and Best Practices: VERSO Project Model and Implementation to Small Quality Hotels, Rimini, Italy
No full textIn 2008, chartered accounting professions in Rimini (Italy), during the second Italian CSEAR Conference, demonstrated their profound interest for sustaining the diffusion of social and environmental accounting and reporting
The study of Italian public companies on the basis of their profiles: Causes of statement and effects of aptitude
No full textIn the first part or the article we want to talk about general aspects concerning the analysis of profiles of public companies. We will proceed by way of consecutive approximation (Zappa, 1956, p. 12.) in such a way that we may better interpret the figures translating them into economic trends that mirror the situation in such companies and stopping, on the one hand, on the general lines that characterise those single situations analysed. In the second part of the article we analyse the effects of aptitude concerning the analysis of profiles of public companies. We will proceed to present a case studied at The University of Bologna about the identity chart of Rimini's public companies. The analysis of the profiles allows the company to make its decisions more in conformity with reaching its balance (Amaduzzi, 1988, p. 4) and they must be considered as trying to coordinate them both from the temporal, as well as from the spatial point of view
Environmental Accounting: Conceptual Framework
No full textWith the rise of industrial facilities in the world, more and more costs and losses for activities related to environmental protection. Their value is already hundreds of billions of dollars and they are largely covered by plants using natural resources. For this reason, in many industrialized countries are beginning to try to accommodate the environmental performance of the industry back in the 70s of the twentieth century
Touching Art and Technological Innovation Management Models for a More Inclusive Society: Theory and Practice
No full textLo studio affronta il tema della tecnologia e dell'inclusione sociale all'interno dei musei tattili, in quanto istituzioni culturali dotate di una struttura espositiva in cui l'arte può essere fruita attraverso il tatto. L'obiettivo del lavoro è indagare la relazione tra innovazioni tecnologiche (IT) e processi di inclusione sociale per comprendere il ruolo del museo tattile nel promuovere un più ampio cambiamento culturale ed etico. Il disegno di ricerca, basato sulla letteratura che indaga il ruolo delle tecnologie nelle istituzioni culturali e le modalità di fruizione e gestione dei musei secondo una logica inclusiva, presenta un caso di studio qualitativo, il Museo Tattile Omero di Ancona (OTMA), tra i più significativi al mondo nell'offerta di servizi museali basati sulla percezione tattile. I risultati dell'analisi empirica evidenziano una stretta relazione tra IT e gestione dell'inclusione sociale nell'istituzione indagata.The study addresses the issue of technology and social inclusion within tactile museums, as cultural institutions that have an exhibition structure in which art can be enjoyed through touch. The aim of the work is to investigate the relationship between technological innovations (TIs) and the processes of social inclusion to understand the role of the tactile museum in promoting a broader cultural and ethical change. The research design, based on the literature that investigates the role of technologies in cultural institutions and the ways of enjoying and managing museums according to an inclusive logic, presents a qualitative case study, the Omero Tactile Museum of Ancona (OTMA), among the most significant in the world offering museum services based on tactile perception. The results of the empirical analysis highlight a close relationship between TIs and the management of social inclusion in the investigated institution
Managerial Paths, Social Inclusion, and NBS in Tactile Cultural Products: Theory and Practice
Full text linkThe aim of the work is to outline the contribution to nature-based solutions (NBS) of managerial paths regarding processes of social inclusion of cultural institutions. The article addresses particular aspects of heritage accessibility with respect to the
community of a territory, making it more sensitive to disadvantaged people with special
needs. Considering social inclusion as an important social challenge of NBS, the
article examines a case study, the Tattile Polo (Tactile Centre), in which accessibility
to culture plays a preeminent role, transferring the historical and artistic value of
cultural products to visually impaired and blind people. Empirical study assesses the
degree of social inclusion of this institution where the NBS approach helps develop
inclusive pathways and improve the perception of the reality of these disadvantaged
participants. The research defines a possible accountability model through the
definition of indicators to measure the inclusive aspects of managerial action as a relevant challenge of the NBS approach
International Accounting standards for SMEs: Empirical Evidences from SMEs i a Country in Transition and a Developed Country Facinf New Challenges
No full textInternational Accounting standards for SMEs: Empirical Evidences from SMEs in a Country in Transition and a Developed Country Facing New Challenges
No full textQuesto studio analizza i conti annuali delle piccole e medie imprese (PMI), confrontando due paesi Europei: la Croazia e l'Italia. Paesi caratterizzati da fattori ambientali di natura politico-istituzionale ed economica ben differenti. In sintesi, la Crozia è un Paese che affronta le sfide di una economia in transizione, l'Italia, pur facendo parte dei Paesi dell'Occidente più sviluppato, deve fronteggiare in questi anni un forte rallentamento della crescita del PIL. le indagini empiriche, svolte nei due Paesi, sottolineano le peculiarità del bilancio delle PMI alla luce dell'analisi "costi-benefici" prodotti dall'informazione contabile. Le problematiche affrontate dalle PMI sono analizzate considerando sia la rilevanza dei fattori ambientali che caratterizzano le due Economie, sia gli effetti del processo di internazionalizzazione in atto e della volontà politica di prouovere l'armonizzazione contabile Europea.
Il nostro studio vuole essre un contributo al dibattito scientifico in corso sugli effetti dell'applicazione dei principi contabili internazionali (IAS/IFRS) alle pmi, sia per le sue considerazioni teoriche che per le evidenze empiriche riportate.This study analyses the financial reporting problems of small and medium-sized enterprises (SMEs) located in two European countries – Croatia and Italy, reflecting different institutional and economic environments of a transitional economy and developed economy in stagnation. The research explores the peculiarities of SMEs accounting from the cost/benefit aspect of accounting information pointing out their specific needs comparing to the large entities. The SMEs accounting problems are analysed in the light of internalization process and under the pressure of accounting harmonisation goals.
Thus, our contribution is a survey, by theoretical and empirical point of view, on International Accounting Standard (IAS/IFRS) applicability to SMEs, which is one of the most important topics of the current international debate among accounting scholars and professionals
Accounting and governance for the inclusion of blind people in the fruition of cultural heritage
No full textThe problem of cultural products accessibility to "vulnerable" people is currently very important, in order to
spread a new and more inclusive approach.
The aspects concerning tourism can be considered positively as an engine of sustainable development, or they
can be perceived as a threat if the management is not carried out following the aims of sustainability and
inclusion. Starting from the theoretical basis of sustainable tourism and based on Sandell’s model (1998, 2000,
2002), the work aims to evaluate inclusive processes and the possible contribution of managerial systems. The
ability to manage inclusive processes is the basis for broad social change in tactile museums (Baldarelli and
Cardillo, 2020). To this end, an empirical study was conducted at the Omero Museum in Ancona with the
aim of evaluating and interpreting the inclusion processes
La diversità dell'impresa cooperativa
No full textLo scritto si sofferma sui caratteri che contraddistinguono la società cooperativ
Applicatin of accounting standards in SMEs in Italy and Croatia:challenges of international harmonisation
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