1,721,146 research outputs found
Performance e coproduzione dei servizi pubblici
No full textNel corso dell’ultimo decennio la co-produzione dei servizi pubblici è divenuta oggetto di un vivace ed interdisciplinare dibattito teorico-pratico, affermandosi come autonomo filone di ricerca. Dopo essersi soffermata sulla definizione concettuale del fenomeno e sull’esplorazione dei suoi antecedenti, la letteratura sulla co-produzione è ad oggi a un rilevante punto di svolta, connotato dalla necessità di arricchirne le evidenze empiriche e di far luce sui risultati che questa produce. Questo volume muove dalle evidenziate sollecitazioni di ricerca e propone un’indagine sulle modalità attraverso cui le amministrazioni pubbliche governano la co-produzione avvalendosi degli strumenti e delle tecniche proprie dell’economia aziendale. In particolare, l’attenzione è posta sulla misurazione della performance dei processi co-produttivi pubblici come fase strumentale alla loro gestione. A tal fine, si presenta un caso di studio, sviluppato con riferimento a un quadro concettuale sugli elementi costitutivi della performance dei processi co-produttivi pubblici
Accountability disclosure of SOEs: comparing hybrid and private European news agencies
No full textPurpose – This paper aims to explore the financial and non-financial accountability disclosure patterns of
state-owned enterprises (SOEs), as hybrid organizations.
Design/methodology/approach – Adopting the hybridity concept and resorting to stakeholder
theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and
private organizations operating in the same industry. European national news agencies are selected as
units of analysis and an extensive web content analysis is performed on three categories of
information.
Findings – SOEs are found to disclose a broader spectrum of information than private organizations, and
differences between them have been found. Nevertheless, both financial and non-financial disclosures are
underdeveloped in the two organizational types.
Research limitations/implications – This paper illustrates how hybridity explains SOEs’
accountability disclosure patterns. Results could not be complemented through information on
disclosure through alternative channels. Future studies are encouraged to perform simultaneous
comparisons among hybrid, public and private organizations, as well as considering industry
specifics.
Practical implications – As web accountability disclosure helps to address the demands of distant
stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine
democratic accountability relationships.
Originality/value – This paper contributes to the ongoing debate on the accountability mechanisms
and style of SOEs. Using a framework for hybrid organizations provides an understanding of how
SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then
promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional
space
Embedding sustainability dimensions in university collections management: a “scientific journey” into a natural history museum
Full text linkPurpose – The purpose of this research aims at extending the knowledge on whether and how universities
include sustainability dimensions in managing their collections. Precisely, the study focusses on the creation of
a university museum (UM), as an embryonic stage of life during which management concerns both strategic
and operational issues.
Design/methodology/approach – Sustainability is envisioned as a multifaceted concept, composed of the
economic, cultural, environmental and social dimensions. Resorting to an acknowledged theoretical model for
sustainable development in museum management, a qualitative interpretative study is carried out, gathering
data from multiple sources. The empirical setting is the University of Pavia, which has recently created a new
Museum of Natural History (Kosmos).
Findings – Results highlight how sustainability dimensions intertwin in UM creation. Moreover, the economic
dimension emerges as a basement for the others. Value for the community, expressed in economic terms, must
be ensured in UMs creation as well as throughout its entire life, in order to support cultural, environmental and
social sustainability.
Research limitations/implications – Focussing on the embryonic stage of UMs life allowed to consider
how sustainability is embedded in relevant strategic and operational decisions. Nevertheless, scholars are
encouraged to replicate the study in other stages of UMs’ life, in a way to provide insights on its dynamics.
Practical implications – University collections managers can benefit from this research by acknowledging
the role played by the economic dimension of sustainability. Notwithstanding their mission, universities should
pay attention to extracting economic value from the management of their collections, as a means to ensure
innovative and sustainable management on the cultural, environmental and social respects. Furthermore, this
research suggests how a higher education system is able to create a new museum by relying on
interdisciplinary competencies, which support sustainability since the embryonic stage.
Originality/value –This research contributes to the cultural heritage management literature by proposing an
updated version of the sustainable development model for museums, which highlights the different relevance
of the sustainability dimensions with particular regard to the UM creation and managemen
Il sistema contabile e la struttura di governo del “Campansi” nella seconda metà dell'Ottocento
Full text linkIn ogni comunità civica esistono sempre entità sociali, economiche e politico-amministrative che, con la propria attività e struttura organizzativa, caratterizzano e rappresentano i momenti storico-culturali di quella comunità.
La comunità che vogliamo indagare è quella di Siena. Siena, infatti, è una città universalmente nota per il suo passato medievale e rinascimentale, ben riconoscibile anche oggi, sia per la sua struttura urbanistica che per i dipinti e il ricco patrimonio culturale di cui va molto fiera.
L'istituzione che identifichiamo come una di quelle che hanno caratterizzato, almeno nell'ultimo secolo e mezzo, e caratterizzano tuttora la storia e la cultura della città di Siena è il Ricovero di Mendicità, poi chiamato Casa di riposo in Campansi per anziani, universalmente conosciuto come "i Campansi".
Il Campansi non è l'unica istituzione la cui evoluzione strutturale e operativa ha contribuito, e contribuisce tuttora, alla storia di Siena dal punto di vista sociale, politico e istituzionale, ma è certamente una delle più caratteristiche e caratterizza la comunità perché svolge un'attività caritativa che ha reso grande Siena fino all'inizio del secondo millennio, quando si diffuse la pratica dei viaggi propiziatori o riparatori verso i grandi luoghi religiosi, Roma, Gerusalemme e Santiago de Compostela.
In questo articolo adotteremo la prospettiva di studio dell'economia aziendale, con particolare riferimento alla struttura del sistema contabile e alla documentazione che questa entità ha via via prodotto per memorizzare, sintetizzare e comunicare gli eventi amministrativi generati per l'esercizio della sua funzione istituzionale, analizzando anche la sua struttura di governance adottata per le decisioni operative, per la supervisione della sua attuazione e per la verifica degli effetti; esiste, infatti, una stretta interdipendenza tra il modello di governance di qualsiasi organizzazione e il suo sistema contabile.
Questo studio si riferisce, in particolare, all'arco temporale che riteniamo significativamente interessante, dalla promulgazione della legge del 3 agosto 1862, "Sull'amministrazione delle opere di culto", nota come "Legge Rattazzi", così chiamata dal Presidente del Consiglio al momento della presentazione parlamentare, e l'approvazione della "Legge Crispi", così chiamata dal capo del governo dell'epoca, sulle "Istituzioni pubbliche di beneficenza" avvenuta nel 1890.In every city community, there always exist social, economic and political- administrative bodies,
whose activities and organisational structures delineate and convey the historical and cultural periods
experienced by that community.
The city community we aim at investigating is the Sienese one. Siena is universally recognised for its
medieval reminders, as well as for those of the Renaissance, distinctly appreciable in its current urban patterns,
painting pieces, and cultural goods, of which it is plenty and rightly proud.
The organisation we identified as one traditionally characterising –at least in the last century and a halfand still characterising the Sienese history and culture, is the Ricovero di Mendicità, later named Casa di riposo
in Campansi per anziani, unanimously known as “Campansi”.
Undoubtedly, the Campansi one is not the only institution whose structural and operational evolution
contributed – and keeps on contributing- to shape the history of Siena, from the social, political and institutional
points of view. Nevertheless, it is surely one of the most peculiar ones, in that it has been involved in those
charitable activities, which exalted Siena since the second millennium, at the time of the restoring and
propitiatory journeys to the main religious destinations: Rome, Jerusalem, and Saint James of Compostela.
In this study we adopt a business administration perspective, with particular reference to the structure of
the accounting system and its related documentation, which the organisation had been producing in order to
memorise, summarise and communicate its administrative events, these latter occurring from the exercise of its
institutional function. Moreover, we acknowledge the related governance structure, selected with the purpose of
making operational decisions, verifying their execution, and controlling the deriving effects. As a matter of fact,
there is a tight interdependency between the governance structure and the accounting system of whichever
organisation. Particularly, the investigation refers to the period we considered the most significant and interesting,
the one comprised between the issuing of the law “Sull'Amministrazione delle Opere pie” (3rd August 1862) and
law “Istituzioni pubbliche di beneficenza”, in 1890, respectively known as Rattazzi and Crispi law, from the
Prime Ministers in charge at the time of their enactment.En cualquier comunidad ciudadana siempre hay entidades sociales, económicas y político -
administrativas que con su propia actividad y con su estructura organizativa caracterizan y representan los
momentos históricos-culturales de esa comunidad.
La comunidad que queremos investigar es la de Siena. Siena, de hecho, es una ciudad universalmente
conocida por su pasado medieval y renacentista, claramente reconocible aún hoy en día, tanto por la estructura
urbana que por las pinturas y por el rico patrimonio cultural de que es muy orgullosa.
La institución que identificamos como una de las que han caracterizado, al menos en el último siglo y
medio, y aún caracterizan la historia y cultura de la ciudad de Siena es el Hogar de los Pobres (Ricovero di
Mendicità), más tarde llamado Hogar de Ancianos en Campansi (Casa di riposo in Campansi per anziani),
conocido universalmente como “el Campansi”.
El Campansi no es la única institución cuya evolución estructural y operacional ha contribuido, y aún
sigue contribuyendo, para dibujar la historia de Siena desde el punto de vista social, político e institucional, pero
es cierto que es una de las más características y que caracteriza la comunidad porque realiza una actividad de
caridad que hizo grande Siena hasta el comienzo del segundo milenio, cuando se extendió la práctica de viajes
propiciatorios o de reparación hacia los grandes lugares religiosos: Roma, Jerusalén y Santiago de Compostela.
En este artículo adoptaremos la perspectiva de estudio de la economía empresarial, con especial
referencia a la estructura del sistema de contabilidad y a la documentación que esa entidad ha producido
gradualmente para memorizar, sintetizar y comunicar los eventos administrativos generados para ejercer su
función institucional, analizando también su estructura de gobierno adoptada para la toma de decisiones
operacionales, por supervisar su aplicación y verificar los efectos; hay, de hecho, una estrecha interdependencia
entre el modelo de gobierno de cualquier organización y su sistema de contabilidad.
Este estudio se refiere, en particular, al marco de tiempo que consideramos significativamente
interesante, desde la promulgación de la ley del 3 de agosto de 1862, “Sobre la administración de las obras
religiosas”, conocida como “Ley Rattazzi” (Legge Rattazzi), llamada así por el Presidente de la Consejo en el
momento de la presentación parlamentaria, y la aprobación de la “Ley Crispi” (Legge Crispi), llamada así por el
jefe del gobierno de aquel momento, sobre las “Instituciones públicas de caridad” que tuvo lugar en 1890
Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization
Full text linkPurpose: Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform. Design/methodology/approach: This paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform at the crisis outbreak. A longitudinal narrative analysis of official documents is complemented with semi-structured interviews with key policy makers and participant observations. Findings: The fiscal crisis is found to play an indirect role in the Italian GA reform, which, promoting centralization of competencies in the fields of GA, determines the intensification of the approach adopted before the crisis outbreak. Research limitations/implications: This paper extends the knowledge on the nature of post-crisis reforms by highlighting how fiscal crises can work as catalysts for paradigmatic approaches to ongoing GA reforms. This paper analyses the designing of a GA reform, whereas the long-term adaptations and outcomes of the reform are not taken into consideration. Practical implications: The tight link between GA and financial management issues featuring the current paradigmatic approaches to reforms suggests the need to design GA reforms consistently with fiscal and financial management policies. Originality/value: Whereas the extant literature on the nature of post-crisis reforms analyses the latter as responses to the former, this paper enlarges the knowledge on the topic by focusing on a peculiar instance of a GA reform that was ongoing at the crisis outbreak
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Rational control of the activity of a Cu2+-dependent DNAzyme by re-engineering purely entropic intrinsically disordered domains
Full text linkThe function and activity of many proteins is finely controlled by the modulation of the entropic contribution of intrinsically disordered domains that are not directly involved in any recognition event. Inspired by this mechanism, we demonstrate here that we could finely regulate the catalytic activity of a model DNAzyme (i.e., a synthetic DNA sequence with enzyme-like properties) by rationally introducing intrinsically disordered nucleic acid portions in its original sequence. More specifically, we have re-engineered here the well-characterized Cu2+-dependent DNAzyme that catalyzes a self-cleavage reaction by introducing a poly(T) linker domain in its sequence. The linker is not directly involved in the recognition event and connects the two domains that fold to form the catalytic core. We demonstrate that the enzyme-like activity of this re-engineered DNAzyme can be modulated in a predictable and fine way by changing the length, and thus entropy, of such a linker domain. Given these attributes, the rational design of intrinsically disordered domains could expand the available toolbox to achieve a control of the activity of DNAzymes and, in analogy, ribozymes through a purely entropic contribution
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