1,721,018 research outputs found
UN ESAME DEL RUOLO DEGLI INVESTITORI ISTITUZIONALI NELLO SVILUPPO DEL FAMILY BUSINESS
No full textfamily busines
Profili evolutivi e assetti istituzionali delle aziende non profit. Un'analisi economico-aziendale
No full textIl presente volume analizza il terzo settore secondo un approccio economico-aziendale. La difficoltà maggiore nel rappresentare il fenomeno va ricercata soprattutto nell’eterogeneità e nella complessità che caratterizzano le questioni definitorie o classificatorie delle organizzazioni non profit che a vario titolo rientrano nell’oggetto di studio. Gli Autori forniscono un quadro generale anche alla luce delle recenti riforme intervenute con le quali si è provveduto a ridisegnare le istituzioni e a definire per la prima volta il perimetro del cd. Terzo Settore. Lo studio dapprima si concentra sugli aspetti evolutivi, istituzionali ed organizzativi delle ANP, poi descrive i principali strumenti di programmazione e controllo (budget, reporting) adottati dalle organizzazioni non profit per essere efficienti e perseguire, senza scopo di lucro, finalità solidaristiche e di utilità sociale
Interactions between Heterobasidion abietinum Niemelä & Korhonen and Abies alba Mill. in southern Italy
No full textThe Importance of Sustainability in the Fashion Sector: ADIDAS Case Study
Full text linkIn a society such as the present, characterized by an extremely consumerist lifestyle, the issue of socia
Biodiversità matricale di Heterobasidion abietinum Niemelä & Korhonen in alcune abetine dell’Italia meridionale
No full textIntellectual Capital Management in Local Public Utilities
No full textThe competitive advantage of companies is increasingly focused on Intellectual Capital (IC) and on its
management. Factors such as skills, innovation, stakeholders' relation, development and sharing of
knowledge have become key success factors. These aspects are important for Local Public Utilities.
These organizations produce goods and services operating in competitive markets in a utility function for
the local community using technological and organizational infrastrutture resources. In the past, in these
organizations, IC was critica1 to reach objectives such as to satisfy citizen needs. Local Public Utilities
focused their assets on the technical components of management including plant equipment, technical
expertise, professionalism, and quality contro1 and security systems. The introduction of the economic
efficiency logic and competitiveness led to a rethinking of the IC role. The production of public services
becomes competitive in the market according to logic of economic efficiency. The relationship with the
community begins to be formalized in "service contracts"; new management structures are introduced
and companies need to remunerate the capita1 invested. Consequently, companies must implement
strategic and organizational changes and focus on intangible assets as knowledge, skills and operational
mechanisms. In the new scenario IC becomes un important strategic t001 both in the company and in the
outside environment. Proper IC management can improve company value
Il report del capitale intelletuale nel settore sanitario: specificità, lezioni apprese, prospettive di ricerca future
No full textL’articolo analizza la nozione di capitale intellettuale (CI) nell’ambito del settore sanitario, studiando un caso di una grande organizazione di ricerca che pubblica da diverso tempo un report del CI. Negli ultimi anni, le aziende sanitarie sonono state oggetto di grande attenzione in termini di implementazione e trasferimento di strumenti e modelli manageriali, ma si registra ancora una mancanza di attenzione al CI come risorsa fondamentale per supportare e migliorare le dinamiche di performance. Lo scopo principale dell’articolo è di esaminare i report del CI utilizzati da una organizzazione di ricerca nel settore sanitario, annoverata tra le best practices nella redazione dei bilanci del CI, il Centro di Medicina Molecolare in Svezia, al fine di sottolineare le lezioni appres
Governance, board diversity and firm value
No full textThis paper investigates the relations between firm on board diversity and firm value on a sample of Italian Publicly listed firm. Specifically, we look at the composition of boards (as defined board size, Majority of independent directors, leadership structure) and at his diversity (defined as the percentage of women and directors of other, average age of the board, other board’s member appointment). We provide evidence that board diversity positively affect performance
Non-financial information: From voluntary to compulsory compliance. The state of the art in Italian context
No full textThe issue of corporate communication is very relevant in the context of
accounting literature. Historically, it has focused on economic and financial
information, disclosured through the financial statements. Over time, complementary information, concerning the environmental, social context, intellectual capital, business model, has assumed greater importance. Consequently, the debate regarding the need for more advanced forms of reporting,
which is able to compose the different dimensions of the process of value
creation by the organizations, has been intensified. These trends have found
in our country a specific regulatory constraint, such as Legislative Decree
no. 254/2016, which introduces for the first time the obligation to integrate
the statutory financial statements with a “non-financial” report on the company’s environmental, social and governance policies. Before issuing this
decree, the reference was to the Integrated Report, promoted by the GRI,
which in fifteen years has become the main reference standard worldwide.
Integrated Reporting (IR) is a form of business reporting to link financial
and not financial information, such as governance, strategy and environmental policies.
With the introduction of Legislative Decree no. 254/2016, fully implemented on 30th December 2016, the 2014/95/EU Directive was implemented. This decree was published in the Official Gazette on 10th January
2017 and entered into force on 25th January 2017. The decree has extended
the cases compared to those indicated in the European directive, providing,
in addition to the sanctioning profiles in case of non-compliance by the
obliged companies, the possibility recognition of a “reputational attribution”
to institutions, which, although not obliged to comply, prepare a non-financial declaration in accordance with the provision. This paper, after initially
describing the situation prior to the introduction of the directive, will shift
the attention to the new legislative decree, finally devoting attention to the
application of the legislation by Italian listed companies, trying to highlight
the level of adjustment to this obligation and whether there is a form of uniformity in the manner in which the non-financial statement is published and
in its content
The intellectual capital management in the local public utility
No full textThe competitive advantage of companies is increasingly focused on Intellectual Capital and on its management. Factors such as skills, innovation, stakeholders’ relation, development and sharing of knowledge have become key factors’ success. All these aspects are, nowadays, very important for the Local Public Utilities. These organizations produce goods and services operating in competitive markets (and for the market) in a utility function (economic and social) for the local community (and services) using infrastructure resources (systems, network infrastructure), technological and organizational. The introduction of the logic of economic efficiency and competitiveness led to a rethinking of IC role. Consequently, companies have to implement strategic and organizational changes and focus on intangible assets as knowledge, skills and operational mechanisms. In the new scenario IC becomes an important strategic tool both in the company and in the outside environment. A proper IC management can improve the company’s value
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