1,720,991 research outputs found
Dalla socialità dell'impresa all'impresa sociale
No full textIn the italian economical context, not for profit (NFP) organizations have always had a particular importance. The main issue of this book concerns the social role of this particular way of producing goods and/or services, expecially if compared to ordinary way of having business: the for profit productions.
The social role of NFP organizations, in fact, has contributed to the law innovation dealing with social firms ("impresa sociale") but not only the NFPs play a social role; according to the author, even for profit firms plays - and has always played - a very important social importance, expecially because they have employee (and give them earnings necessary in order to live and mantain their own family) and expecially because the nature of the firm is to produce goods and/or services that somebody need. The way is different between NFP and for profit entities, but the social scope is the same
Corporate Governance e organismi di controllo nelle imprese quotate italiane. Alcune riflessioni
No full textThe main aim of this paper is to critically review the actual control systems in the corporate governance of Italian listed firms. In fact, also taking cue from recent defaults of some Italian listed companies, we noticed that the increasing number of control mechanisms and committees inside and outside Italian firms do not necessarily make the actual firm oversight increase too.
In this framework, we tended to consider different forms of controls depending of the stakes that each mechanism or each (internal or external) authority have the mandatory or voluntary duty to oversight. So we found two main kinds of stakes: internal and external to the organization of the company.
In the paper, we analysed the relationships among different organisms that laws and practice have contributed to create: for what concerns control authorities serving external stakes we consider the activities of “Collegio Sindacale” and the functions of the Financial External Auditing; for what instead concerns control organizations serving internal stakes we considered the duties of “Comitato per il Controllo Interno” and the activities of the Internal Auditing staff.
At the end of the paper we presented our conclusions involving the role of the leader of the firm (the real entrepreneur) in strengthening real powers for the various oversight mechanisms and control organizations, inside the firm but also outside. We guess that control problems also in very important Italian firms find their main center in professional and leadership weakness of the chief, in deploying the culture of control at all levels throughout the company
L’impresa agrituristica. Status e possibilità di sviluppo
No full textThe main content of this book deals with the status and the possible way of growing economic importance of a particular tourism: the farm tourism. Among the various kinds of tourism, the farm tourism connects the relevance of rural environment to the strong necessity of agricultural firms to increase their own earnings, by the introduction of new activities strictly close - because of a particular set of rules - to main activities of the farms as a whole: for example, the entity has to be the same that produce agricultural goods and the contribution of outside products to the kitchen supply has to be limited to a fixed quantitative. This a sector growing attention in italian economics, in particular among the other ways of supplying tourism services
Attualizzazione delle poste del passivo: nuovi criteri e logiche di valutazione
No full textL’obbligatoria introduzione degli Ias/Ifrs nei conti consolidati delle imprese quotate in mercati UE ha posto l’attenzione della dottrina e della prassi economico-aziendale italiana su diverse problematiche inerenti l’inclusione nei documenti di bilancio di criteri e logiche di valutazione differenti rispetto a quelli cui la nostra tradizione si è rifatta nel passato.
Tra le diverse problematiche sorte particolare rilievo ha avuto il ricorso al cosiddetto fair value che ha generato una profonda riflessione sul significato da attribuire al documento di fine esercizio, sintesi della contabilità aziendale in special modo a causa del previsto accoglimento, nel Conto Economico di periodo, di componenti positivi non sempre provvisti del requisito della realizzazione.
Lo scopo della presente nota, viceversa, è quello di affrontare una tematica in parte diversa, pur se originata dalle medesime riflessioni intorno all’impiego del fair value; ci interesseremo, infatti, della valutazione delle poste del passivo, con particolare riguardo ai fondi per rischi ed oneri, prendendo le mosse dall’analisi dei par. 45-47 dello Ias 37 “Provisions, Contingent Liabilities and Contingent Assets” che tratta del procedimento di attualizzazione delle passività a scadenza medio-lunga. Il testo dettato dello IAS, infatti solleva a nostro avviso alcune problematiche alle quali speriamo di fornire, nel prosieguo, adeguate ipotesi di risposta da sottoporre ad un eventuale dibattito
Alcune riflessioni aggiuntive sul valore in bilancio dei Diritti Patrimoniali relativi alle prestazioni dei calciatori professionisti alla luce delle novità del Regolamento FIFA
No full textAccording to the FIFA “Regulations on the Status and Transfer of Players” players are now allowed to terminate a contract without any just cause, by paying an amount based on several elements, clearly set out on art. 17 of the Regulation. This news lead us to verify a possible amendment to Ias 38 “Intangible Assets”. If the recoverable amount – as derived from some judgements about these subjects, involving the concepts of “active market”, homogeneity of goods and rights exchanged and some other particular elements – becomes a well-known fact, probably this could be a useful reference to determine the fair value less costs to sell with regards to this particular kind of asset
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