1,721,000 research outputs found
PROFILI PENALI DELL’ATTIVITÀ DI REVISIONE LEGALE DEI CONTI
Il lavoro prende le mosse dalle principali fattispecie di reati propri dei revisori (i.e. il microsistema descritto dal d.lgs. n. 39 del 2010) per evidenziarne le poche luci e le molte ombre; si passa successivamente a un esame, anche alla luce del dato giurisprudenziale, delle forme di concorso nei rispettivi reati di manager e revisori; infine, si provano ad abbozzare le linee per un possibile sviluppo del comparto normativo in esame
The Collective Action as Potential Driver of Bottom-up Reconfiguration from Captive to Relational Value Chain : the Case Study of the Northern District in Sierra Leone
In recent decades, the increasing growth rate of the African cashew business has involved a large number of corporate actors such as global retailers, processors and exporters in cashew supply networks. The increasing role of agro-food supply chains enables African countries to enhance their position in global markets and to sustain local development and growth, by encouraging a higher market-orientation in the governance of global value chains. In this paper, an exploratory analysis based on a questionnaire involving 319 smallholder farmers in the North of Sierra Leone is conducted in order to explore the role of collective action in driving the potential bottom-up reconfiguration of cashew value chain. A change from captive to relational governance is expected to positively support the local industry upgrading, to reduce transaction costs and information asymmetries, and to increase the local development and growth by enhancing employment creation and poverty alleviation
Stereotypical versus experiential destination branding: the case of Milan city
In the last decades several contributes have tried to provide theoretical solutions and models for meas-uring the value of a place, a destination, a city. Specifically, some of them have explored the role sev-eral factors and different stakeholders play in the place branding evaluation and perception process. However, no conclusive findings are documented and several aspects need to be further investigated. In order to extend the understanding of city branding, this study focuses on the perceived image of Milan and performs a gap analysis by exploring specific factors and specific types of stakeholders. Based on target’s provenance and degree of knowledge of city, stereotypical and experiential percep-tions of Milan are measured with respect to nine main city attributes as summarized by literature back-ground and compared to the brand values of some important European cities. The findings highlight a mismatch between the stereotypical and experiential perception at different levels and provide the framework to inspire more effective marketing policies for the improvement of city’s image
Green Invention as Leverage for Economic Growth in Locally Collaborative European Regions
Environmental innovation is receiving increasing attention from scholars and policymakers as a key driver in the development of a greener and more competitive economy. First, the similarity of environmental issues across regions makes green technologies and solutions highly scalable by stimulating regions to support a more effective environment-related invention process within and beyond the region. Second, the complex and multidisciplinary nature of environmental innovations encourages regions to promote collaboration networks in order to boost recombinant opportunities. From this perspective, the chapter explores the effects of green invention and green collaboration on regional competitiveness. The focal idea is that green inventions can increase the efficiency and competitiveness of local firms, while green collaboration can make both the production and application processes faster, with positive effects in terms of regional development and growth. The study is based on a longitudinal analysis of 232 European regions over the period from 2000 to 2013. Data are organised by merging OECD RegPat, Cambridge Econometrics and Eurostat databases. Our main results confirm the positive influence of green invention intensity, as well as intraregional green collaboration, on growth in regional competitiveness, with significant implications for policymakers
Innovation, absorptive capacity, environmental complexity, trust and cooperation within clusters
Coalition loyalty programme adoption and urban commercial network effectiveness evaluation
Traiettorie evolutive della filiera allargata delle costruzione edili: il partenariato pubblico-privato come leva competitiva
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