2,257 research outputs found
Il Reporting del Capitale Intellettuale
In 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
Revisiting Relations between Stochastic Ageing and Dependence for Exchangeable Lifetimes with an Extension for the IFRA/DFRA Property
We first review an approach that had been developed in the past years to introduce concepts of "bivariate ageing" for exchangeable lifetimes and to analyze mutual relations among stochastic dependence, univariate ageing, and bivariate ageing. A specific feature of such an approach dwells on the concept of semi-copula and in the extension, from copulas to semi-copulas, of properties of stochastic dependence. In this perspective, we aim to discuss some intricate aspects of conceptual character and to provide the readers with pertinent remarks from a Bayesian Statistics standpoint. In particular we will discuss the role of extensions of dependence properties. "Archimedean" models have an important role in the present framework. In the second part of the paper, the definitions of Kendall distribution and of Kendall equivalence classes will be extended to semi-copulas and related properties will be analyzed. On such a basis, we will consider the notion of "Pseudo-Archimedean" models and extend to them the analysis of the relations between the ageing notions of IFRA/DFRA-type and the dependence concepts of PKD/NKD
Relations between ageing and dependence for exchangeable lifetimes with an extension for the IFRA/DFRA property
We first review an approach that had been developed in the past years to introduce concepts of “bivariate ageing" for exchangeable lifetimes and to analyze mutual relations among stochastic dependence, univariate ageing, and bivariate ageing. A specific feature of such an approach dwells on the concept of semi-copula and in the extension, from copulas to semi-copulas, of properties of stochastic dependence. In this perspective, we aim to discuss some intricate aspects of conceptual character and to provide the readers with pertinent remarks from a Bayesian Statistics standpoint. In particular we will discuss the role of extensions of dependence properties. “Archimedean” models have an important role in the present framework. In the second part of the paper, the definitions of Kendall distribution and of Kendall equivalence classes will be extended to semi-copulas and related properties will be analyzed. On such a basis, we will consider the
notion of “Pseudo-Archimedean” models and extend to them the analysis of the relations between the ageing
notions of IFRA/DFRA-type and the dependence concepts of PKD/NKD
Kendall distributions and level sets in bivariate exchangeable survival models
For a given bivariate survival function F, we study the relations between the set of the level curves of (F) over bar and the Kendall distribution. Then we characterize the survival models simultaneously admitting a specified Kendall distribution and a specified set of level curves. Attention will be restricted to exchangeable survival models. (C) 2009 Elsevier Inc. All rights reserved
Relations between Kendall distributions and level sets in bivariate exchangeable survival models
(PREPRINT DELL'ARTICOLO inviato per la pubblicazione alla rivista Information Sciences il 13-06-2008, e successivamente pubblicato
Relations between Kendall distributions and families of bivariate Values at Risk in exchangeable survival models
Ambidextrous intellectual capital in the scientific research. An empirical analysis on university spin-offs
This 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
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