1,721,032 research outputs found
Il Reporting del Capitale Intellettuale
No full textIn recent years there has been a need to identify new tools, that must be more advanced and that are able to provide certainty, partly because of the evolution of the market, the economic strength and volatility of stock prices that has caused the bursting of the speculative bubble of the New Economy in 2001 and the financial crisis of 2008. This phenomenon, not being concluded, requires new models of representation, evaluation and management, and therefore new educational approaches, at a university level too. In this sense an important role was reserved by the academic world, requested to give more concrete answers on the meaning and significance of Intellectual Capital and in general on the intangible within the factory system. As evidenced by the facts, the financial market punishes the uncertainty and lack of information on resources and critical business processes with effects on the variability of the stock and with a higher cost of capital.
This work uses the methodology of the research report on the conceptual analysis of intellectual capital on the basis of European guidelines and the various projects undertaken nationally and internationally. In particular the study seeks to introduce new points of discussion by emphasizing the role played by intangible holdings and to identify indicators that can detect the resources perceived as invisible more than intangible
Ambidextrous intellectual capital in the scientific research. An empirical analysis on university spin-offs
No full textThis work aims at analyzing the level of awareness on the topic of planning and control by people with an apical role in research spin-offs, suggesting a framework
to increase the survivability of spin-offs. The universities take a strategic role as “knowledge incubators” to ensure competitive advantage through the use of their knowledge stock. In this scenario, research spin-offs contribute to the valorisation of intellectual capital in universities. However, Consorzio Netval’s data highlighted that the percentage of spin-offs liquidated from 2000 to 2019 is approximately 72%. The analysis of the literature shows many issues that spin-offs face; however, there is little research on another possible critical issue that this study aims to fill: the difficulties during the phases of research spin-offs’ planning and control, especially in adequately balancing their short and long-term goals. Thus, we submitted a questionnaire to a panel of experts to investigate their view of the management, planning and control systems. Results show a lack of attention to
the application of these systems in spin-offs, while acknowledging awareness of their importance. On the basis of these findings, we propose a framework to increase the survivability
of research spin-offs, overcoming their main issues. Our framework relies on the application of ambidextrous intellectual capital to spin-offs, considered a valuable solution, given that it combines the attention to the future, typical of spin-offs and start-ups, with the attention to the present, necessary to go beyond the pre-seed phase
The impact of digitalisation on professional football clubs
No full textIn the current digital economy, every sort of organization today must invest in digi talization in order to remain competitive, to enhance business operations, and to
increase profitability. Even within professional football clubs, the use of new tech nologies has become essential, both from a sports point of view, to improve play ers’ performance and team results, and, from an economic point of view, to im prove company management and increase revenues.
The objective of this study, which employs a quantitative research approach, is to
identify the sporting, economic, and financial performance measures on which the
digitalization of these sectors has a significant impact. Digitalisation was analysed
from the perspective of intellectual capital, a general indicator of digitalization was
created and calculated for each of the 20 Serie A clubs. It was then associated with
the key economic, financial, and sporting performance factors.
The analysis showed a significant positive correlation with the following variables:
i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual
costs of players and coaches; and v) annual costs of players and coaches plus their
depreciation. These results provide insight into how digitalisation is pivotal for
professional football clubs and may prove useful for managers and board members
of such clubs, academic researchers and practitioner
Creating value by corporate anti-corruption models: an empirical analysis in the Italian scenario
No full textThis paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase the profitability of companies, through the drafting of corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis is aimed at understanding any link between the adoption of an organisation, management and control model pursuant to Legislative Decree 8 June 2001, no. 231 and company performance. The survey was carried out with reference to a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so-called "231 model" present higher profitability than the same companies in the sector, which on the contrary have decided not to adopt this model. Secondly, the research method of content analysis is applied of the corporate organizational models that have adhered to the drafting of the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian legislative decree 231, and whether there is a correlation between the adoption of a "complete" organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes not only the analysis of sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance, but shows the path for future research on the topic
Economic Contribution of the intensive copyright industries: theoretical and practical implication in Italy
No full textThe impact of ESG perception on Universities
No full textDuring the last two decades, sustainability issues, such as climate change, depletion of natural resources, or bad working conditions, gained considerable attention in the literature. Investors, consumers, suppliers, employees, public powers, and non-governmental organisations are increasingly requiring the development and implementation of sustainable practices, considering that sustainability and environmental, social and governance (ESG) factors became drivers able to affect companies’ performance and are considered a source of competitive advantage. In the current scenario, universities play a pivotal role in the transition to a sustainable society, providing students with knowledge about sustainability, ethical values, and human rights, contributing also to the achievement of the 17 Sustainable Development Goals (SDGs) of the 2030 UN Agenda. The perception of the relevance of sustainability and ESG issues fosters the universities to make investments for organizational restructuring, adjusting planning and controls, transforming their own missions, broadening their curricula, and providing non-financial disclosure. Particularly, non-financial disclosure is a strategic tool at least for the following three main reasons: to i) affect the way they are perceived and regarded externally; ii) legitimize their business activities to stakeholders; and iii) appear as good corporate citizens. In the light of the previous considerations, this research paper tried to understand if the ESG perception can affect the performance of universities. Our analysis considered only the Italian mega-universities and was based on the ESG Perception Index for the period June-October 2021 as a tool for assessing the value of the relevance given to ESG issues by universities. This indicator was retrieved from the Reputation Science’s Report. We carried out a multi-stakeholder analysis to understand if there is a correlation between the ESG Perception Index and economic variables related to the following three categories: i) students; ii) professors; iii) the Ministry of Higher Education. The findings showed a significant positive correlation between the ESG Perception Index and the considered variables. In order to validate these results, we developed a content analysis of universities’ sustainability reports, based on the presence of keywords related to environmental, social, governance/transparency, and sustainability issues and then we used the retrieved level of non-financial disclosure as a control variable. Thus, these findings provide insight into how ESG perception can affect universities’ performance and can be useful for academic researchers, policy-makers, and practitioners
The impact of gender diversity to achieve the ESG performance: an empirical. Analysis in the fashion and beauty sector
No full textThis study investigates the correlation between gender diversity and the attainment of ESG (Environmental, Social, and Governance) objectives within the fashion and beauty sector, using the ESG Perception Index (Cambrea et al., 2023) as an evaluative tool. The importance of ESG factors has grown significantly across industries, with stakeholders demanding sustainable practices and responsible resource management. The fashion and beauty industry, given its vast audience and global impact, is no exception. In academia, the integration of ESG factors in this sector has been extensively analysed, focusing on ethical implications and sustainability (Niinimäki et al., 2020).
Environmental sustainability in fashion necessitates rethinking production and consumption models towards circular practices (Niinimäki et al., 2020), while social sustainability demands fair working conditions throughout the supply chain (Joergens, 2006). Governance in this industry can positively influence sustainability practices (Henninger et al., 2016). ESG initiatives are seen as adding value to fashion and beauty companies by enhancing brand image, fostering innovation, and bolstering long-term resilience (Klettner, et al., 2014). Research, such as that by Eccles, Ioannou, and Serafeim (2014), indicates a positive correlation between sustainable practices and financial performance.
This study particularly examines female leadership dynamics, board gender diversity, and corporate diversity policies (Cosentino and Paoloni, 2021) to understand their impact on the ESG Perception Index and corporate sustainability. Empirical methodology, involving data collection and statistical analysis (Dal Mas and Paoloni, 2020), is employed on a representative sample of fashion and beauty companies. Initial findings suggest that companies with greater gender diversity perform better on the ESG Perception Index (Gurol and Lagasio, 2023) and that women in decision-making roles positively affect ESG perception (Issa and Hanaysha, 2023).
The novelty of this study lies in its focus on the ESG Perception Index and its analysis of the link between gender diversity and ESG objectives in the fashion and beauty sector (Nicolò et al., 2022). While acknowledging limitations such as sample size and representativeness (Wan Mohammad et al., 2023), preliminary results indicate a positive influence of gender diversity on the ESG Perception Index in this industry. This underscores the importance of inclusive policies and diverse leadership for enhancing sustainability perceptions and achieving long-term benefits in reputation and financial performance, as measured by the ESG Perception Index (Yadav and Prashar, 2023)
Exploring the economic contribution of copyright-intensive industries in Italy
Full text linkPurpose In the last few years, a number of studies documented the economic impact of copyright in different national economies. The purpose of this paper is to contribute to increase these studies based on the assess of the economic impact of copyright-intensive industries in Italy. Design/methodology/approach Consistent with prior studies, this paper attempts to measure the impact of copyright on GDP and employment. In doing so, two different methodologies are applied: (1) WIPO’s guidelines “Wipo Guide on surveying the Economic Contribution of the Copyright-Based Industries” and (2) the Ernest & Young study entitled: “1 er Panorama des Industries Culturelles et Créatives. Au Couer du Rayonnement et de la Competitivité de la France”. The selected year for the survey is 2011. The main source data are collected by statistic databases like Istat, Eurostat and United Nations Statistics Division. The industrial classification starts with the International Standard Industrial Classification suggested in the WIPO Guide and, after the conversion, first in NACE and then in ATECO 2007, we identify the industries and their activities as relevant to copyright-based industries in Italy. Findings The results of our analysis support the thesis that copyright has a great impact on the aspects of economic growth, of the labour market and on the country development. Originality/value This study compares the classification and the methods used for determination of the economic impact of copyright-intensive industries. Practical implications By assessing the economic impact of this sector on Italian GDP, this paper raises awareness about the role and importance of such industries to the Italian economy
The performance of Italian conservatories: a methodological proposal
No full textThis paper aims to analyse the theme of management control in the Italian conservatories as cultural companies, using the financial statement analysis with ratios to measure and summarise the performances achieved. The analysis is structured into two stages: the first stage analyses the indicators for a better control management; the second one shows the data obtained from the application of these indicators. The research topic is developed into two levels: a qualitative one and quantitative one. In the first level, we analyse the existing ratios for the financial statement analysis of conservatories; in the second level, we examine the results of the financial statement analysis of the 15% of Italian conservatories. The paper proposes practical evidence to support the financial statement analysis as a management control tool for the conservatories. The approach taken for the development of performance reporting system is intended to detect the aggregate results through logical indexes
Entrepreneurial universities and strategy: primary issues
No full textAnalysing the entrepreneurial role of universities discussed by scholars, this paper is directed to investigate diversification and multinationalisation strategy of universities through the proposition of a single case study. Thus, the purpose of this paper is to discover the reasons that led our university case study to develop its strategy and the role of its intellectual capital in supporting the chosen strategy. Our case is investigated through Secundo et al.’s (2016) collective intelligence framework for universities. Answering the research question, our findings include why our university case study choses to pursue its business strategy to achieve teaching, research, and the third mission
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