1,721,024 research outputs found
Equalization and soil saving policies.
No full textAs part of a study on the equalization policies that the Italian government has
implemented in urban planning and, in particular, on the inequalities that urban equalization
can create, We wanted to dedicate some critical reflection to one of the central themes that
underlies the major premise of the policies equalization: that of saving the soil, that is to say
the strategies that can be implemented in order to limit the consumption of soil in the
Mediterranean area, to the point of eliminating it.
The theme of soil conservation acquires an exponential relevance, if one only thinks of the
very definition of "land consumption" and the well-known very negative consequences that
derive from this phenomenon to the entire planet, up to the point of questioning survival itself
of the human race on it, as soon as we turn our gaze to future generations, in the perspective
of investigations and surveys that offer certainties on the consumption of soil to say the least
alarming.
We tried in writing to offer a contribution that can be useful to the political and strategic
choices on the subject of soil saving, making considerations on some key points of these strategies
and dedicating some reflection to some of the multitude of opposing interests involved
in the saving soil and the possible strategies that allow to pursue in the most effective way,
respecting and satisfying the needs of those who "populate" the soil, the primary objective of
pursuing and guaranteeing soil conservation and the consequent preservation and preservation
of all the vital functions that, thanks to the organoleptic and not only properties of the earth, it
offers to our planet.
This proposes the study, analyzing the function of urban equalization that responds to a
principle that tends to produce on the one hand a sort of "distributive justice" towards the
owners of soils called to urban uses, on the other, the formation of a heritage public of areas at
the service of the community, without additional costs.
In the paper that we deposit, we offer insights on these government policies and strategies,
aimed at promoting a fair and functional policy to achieve zero consumption of land. But
wanting to show you something different from what you will read, even in the framework of
the inequalities of urban equalization, we will illustrate a recent concrete case of using
equalizing policies for the enhancement of the territory in urban areas, the safeguarding of
public parks and the guarantee of services to citizens, in response to their needs, gathered
through forums and institutional platforms to collect the voice of citizenship.
Wishing therefore to use an example of virtuous management of the territorial management
and redevelopment strategies - this time dealing with urban and peri-urban areas - let me briefly
well on the strategy adopted by the Municipality of Bisceglie (province of BAT, Puglia),
which has published a few days ago a public notice to collect the expressions of interest
for joining the "Urban redevelopment program for sustainable-rent housing" (PRUacs along
the railway). The Municipality has decided to redevelop an area of the territory, adjacent to
the railway, through the stipulation of innovative partnerships.
The project is directed on the one hand to satisfy housing needs (construction of sustainable
housing) and social recreation (construction of a recreational park), intercepted by the
community of citizens that the Municipality manages, on the other, through the use of
equalization formulas and the instrument of the partnership for innovation (governed by the
code of public contracts, legislative decree 50/2016), as well as to improve, modernize and
improve the efficiency of the infrastructures necessary for the provision of services to the
community, obtaining the further result to increase the heritage of the Municipality. It should
also be noted that, for the Municipality, it is a Project at no cost, since it is financed by
regional funds, obtained for having won the selection for their assignment, following the
stipulation of a program agreement.
An example of the administration's prompt response to the emergence of specific needs on the
part of citizens, using appropriate strategies, built step by step by capable and competent administrators.
But also an example that shows the inequalities of equalization, very unbalanced
in terms of interests, environmental sustainability and, above all, protection of the territory,
towards urban areas
The Italian Entrepreneurial Crisis During COVID-19. Investments in Algeria as a Possible International Opportunity for the Relaunch of our Companies
Full text linkThe world economy is severely affected by the COVID-19 pandemic. Italy is certainly one of the most affected countries in terms of health with over 35,000 victims to date and with a decrease of 12.8% of GDP in the 2nd quarter of 2020, mainly caused by the temporary closure or bankruptcy of many companies during the lockdown period.
To restart, Italian entrepreneurs cannot rely only on current government aid which is not going to be immediately available, nor on the Recovery Fund granted by the EU which will probably become effective from mid-2021. The restart must take place immediately and, to do so, it is also necessary to aim at obtaining possible financing and profit from investment opportunities offered by the developing countries that are interested in foreign know-how.
Among the opportunities offered by the international present context it is worth considering the possibility of investing in one of the most active countries in the Maghreb area, namely Algeria which is undoubtedly one of the most interesting markets for Italian investments in the coming years, due to various factors: its excellent bilateral relations with Italy, both economic and commercial, the geographical proximity and the common Mediterranean view, the cooperation on security and terrorism and the huge funding agreed by the two governments to encourage the creation of mixed start-ups on the Algerian territory.
The research carried out started from the analysis of macroeconomic data, analyzing the business climate of the Maghreb territory with particular attention to the international economic development policies in the area, which could represent a chance to relaunch Italian companies.
Afterwards, while in no way pretending to be exhaustive, the research, supported by the data collected from the questionnaire submitted to the main Italian operators in the area, highlighted their difficulties in doing business in recent years, and supplied a possible indication of the opportunities to be seized and the threats to be minimized on the territory by future Italian investors
Il “Millenium Bug” nelle Aziende.
No full textL'importanza che l'automazione riveste oggi giorno nella vita quotidiana è ben nota, meno conosciuta è la minaccia di fine millennio che incombe su tutti i sistemi informatici e che rischia di provocare seri danni all'economia mondiale.
Detta minaccia è rappresentata dal "Millennium Bug" o "Baco di fine Millennio" o più comunemente detto problema chiamato "Anno 2000".
Si è già appurato in altro lavoro come l'automazione sia ormai da considerarsi come fattore critico di successo per la competitività di quelle aziende che intendono in mercati altamente imprevedibili e dinamici perseguire l'obiettivo della Customer Satisfaction.
L'automazione, infatti, favorisce nelle nuove strutture organizzative basate sui processi sia l'integrazione delle attività aziendali attraverso una miglior veicolazione di dati tra i 3 pilastri fondamentali sui quali poggia la produzione quali: il CIM (Computer Integrated Manufacturing), il JIT (Just in-Time) ed il TQC (Total Quality Control), sia il sistema delle decisioni aziendali attraverso il DSS (Decision Support System).
Per questo motivo, pur interessando il problema i sistemi informatici mondiali, nel presente lavoro, dopo una breve fase introduttiva di studio del problema a livello tecnico, si passerà ad una attenta analisi delle possibili implicazioni provocate dallo stesso nelle imprese,
L'importanza dell'automazione nelle aziende, come strumento indispensabile per la competitività delle stesse, obbliga il mondo economico ad affrontare il problema in modo serio e tempestivo, ragion per cui nella seconda parte del presente lavoro si analizzeranno i possibili rimedi e le strategie aziendali da adottare per gestire la transizione al nuovo millennio, al fine di evitare alle imprese pericolosi disfunzionamenti e seri danni economici
The Business Climate in Tunisia and the Future Investment Opportunities of Italian Operators in the Country.
No full textlegislation to encourage investment and the very competitive cost of production factors. Tunisia represents a bridge
for Italy on the Mediterranean, a natural production platform for Italian companies committed to diversifying their
activities and penetrating new markets in the Maghreb, sub-Saharan Africa and the Gulf. The comparative
advantages of Tunisia for our companies are constituted by the geographical proximity with important markets in
Europe and Africa, the skilled workforce and the presence of competitive production chains with high added value
(in particular for textiles, aeronautics, automotive, renewable energies and telecommunications).
Italy is Tunis' second trading partner with bilateral trade in 2020 of around 4.5 billion euros (source ISTAT), and a
positive balance. We are the second customer and the first supplier of Tunisia, with an export share of 13.4% in
November 2021.
The study conducted considered the business climate of the country, starting from the analysis of macroeconomic
data, focusing on the international economic development policies of the area, which could certainly represent an
opportunity for the future development of Italian companies.
In particular, from the data collected from the questionnaire submitted to the main Italian operators in the area, their
difficulty in doing business in recent years has emerged, highlighted by the SWOT analysis carried out aimed at
representing a possible guide for avoiding the threats of the territory and seizing the most profitable for future Italian
investments
L’Automazione nel Posizionamento Competitivo e nelle Dinamiche Organizzative Aziendali.
No full textOggetto del presente lavoro è quello di evidenziare l'importanza che l'automazione in azienda riveste oggi rispetto al passato e di verificare in quale misura risulti essere uno strumento indispensabile per la competitività delle imprese.
Vi è da subito da rilevare come le imprese si trovino attualmente ad operare in contesti ambientali ben più dinamici di dieci anni fa, a causa del fatto che le stesse non comandano più i mercati mondiali, imponendo ai consumatori i loro prodotti, ma sono questi ultimi che stabiliscono, attraverso i loro fabbisogni ed i loro gusti, il successo o meno di un prodotto.
Le aziende hanno così percepito come, per restare competitive debbano modificare le loro strategie aziendali orientate sempre più im un'ottica di soddisfazione del cliente (customer satisfaction).
Sono stati così privilegiati obiettivi trascurati in passato quali: l'efficienza produttiva e la qualità dei prodotti perseguibili soltanto privilegiando l'integrazione tra le attività produttive.
La necessità di prendere decisioni complesse e tempestive per rispondere prontamente alle sollecitazioni del mercato e l'impossibilità di svolgere attività di pianificazione e di calcolo, possibili in passato in presenza di mercati statici e prevedibili, ha modificato di fatto il sistema decisionale delle imprese e con esso la struttura organizzativa delle stesse.
Il perseguimento degli obiettivi di cui sopra è stato raggiunto, rendendo più integrata la struttura organizzativa delle imprese, attraverso un decentramento del potere decisionale alla linea operativa che ha comportato una riduzione dei livelli gerarchici ed uno sviluppo della comunicazione per linee orizzontali, vale a dire attorno ai processi produttivi.
La modificazione del modello organizzativo ha, ovviamente, interessato anche la componente tecnica delle aziende, vale a dire il sistema informativo che si è dovuto adattare alla nuova struttura, garantendo un'informazione più snella, rapida, precisa e diretta all'utente interessato.
Per la grande importanza rivestita dall'argomento, saranno oggetto di approfondimento le tematiche concernenti l'evoluzione del Sistema Informativo, lo sviluppo di nuove tecnologie ed il contributo che le stesse possono apportare alle aziende in termini di miglioramento della comunicazione, della produzione e delle perfomance globali delle imprese
Gruppo PSA Peugeot Citroen: Obiettivo Qualità Totale.
No full textL'elaborato intende analizzare le politiche organizzative ed industriali adottate dal Gruppo PSA Peugeot Citroen per perseguire l'obiettivo di qualità totale, chiave ormai fondamentale per la competitività delle imprese sui mercati attuali.
La globalizzazione dei mercati iniziata negli anni '80 ha trasformato i mercati internazionali in un unico grande mercato integrato.
Si è, infatti, attualmente in presenza di un ambiente economico in continua evoluzione, altamente turbolento, sempre più comandato dal consumatore, con una concorrenza parcellizzata ed una gamma di prodotti offerti sempre più elevata. Per quelle aziende anelastiche che ne sono pronte ad assecondare con prontezza le richieste del mercato diventa, pertanto, sempre più difficile ritagliarsi uno spazio di competitività.
Risulta chiaro, quindi, che principale obiettivo delle imprese sia sempre più la soddisfazione del cliente (customer satisfaction) e come la sua realizzazione passi per il perseguimento della qualità totale.
Si è inteso, così, analizzare il raggiungimento dell'obiettivo di qualità totale in un'azienda automobilistica tra le più prestigiose dell'intero panorama mondiale per due ragioni di fondo.
La prima riguarda la necessità di misurare la validità delle nuove politiche organizzative e gestionali in un settore altamente dinamico e turbolento quale quello automobilistico, nel quale si è scelto di analizzare il Gruppo PSA Peugeot Citroen per il prestigio che lo contraddistingue nei mercati mondiali; la seconda per verificare se le politiche adottate risultano essere in sintonia con quelle della più nota casa automobilistica italiana la Fiat, oggetto di studio di un precedente lavoro, il tutto al fine di verificare l'univocità delle politiche organizzative ed industriali che le aziende devono perseguire per realizzare la soddisfazione del cliente.
Nel corso della trattazione, dopo aver brevemente rivisitato le origini del Gruppo PSA Peugeot Citroen, si è analizzat l'evoluzione della sua struttura, gli aspetti produttivi e sociali, il rapporto con i clienti e fornitori, la distribuzione dei prodotti, il piano degli investimenti, la politica d'internazionalizzazione, tutte orientate, come si potrà constatare, al raggiungimento della qualità totale.
Quanto alla ricerca questa si è svolta in un primo tempo con sopralluoghi in fabbrica nel centro di produzione di Sochaux e nella fabbrica di assemblaggio di Valenciennes che hanno consentito di constatare l'effettiva applicazione delle politiche in esame, oltre a consentire il reperimento di dati utili ai fini della ricerca.
In un secondo tempo si sono avuti diversi colloqui con la Direzione centrale dell'Organizzazione e della Gestione della Peugeot (Maillot 2000) che hanno permesso di definire con precisione le politiche strategiche adottate dal Gruppo transalpino.
Infine, è stata condotta una rilevazione empirica dei risultati ottenuti dal Gruppo francese che hanno consentito di constatare il miglioramento della performance aziendale con l'adozione delle nuove politiche orientate alla qualità
Balkan Country Fiscal Competition – VAT Differential Incentives under The EU Accession Attempt”.
No full textThe Balkan countries while trying to attract foreign investors from one hand and
implement a new social and economic model in the other one with the main scope to
promote the progressive taxation and social protection programs designed to increase
incomes and reduce wealth inequalities as integrative part of their European dream have
explored the value added tax (VAT). Properly the later constitutes the object of this study
by focusing on revenues on GDP ratio and trying to understand the aspired effects on the
above mentioned goals. By this way a fixed effects panel regression model is explored
regarding Albania, Kosovo, Macedonia, Serbia, Montenegro and Bosnia-Herzegovina as
per 1991-2014 period at 95% confidence level aiming to analyze the impact of variables
that vary over time between the countries with a special regard to the VAT (which is a
bias) impact on government tax revenues, supported by a linear regression analysis in
each single neighboring country. The first analysis confirms that the predictors which
significantly impact the government tax revenues/GDP ratio are: VAT, Openness ratio,
GDP per capita, Agriculture/GDP ratio, remittances and external debt. Which in general
explain the 73.6% of government tax revenues variance and where 68% of it is attributed
to the differences across panels. In following the only country in which VAT has a
statistically significant positive impact on government tax revenues/GDP ratio with
29.6% resulted Albania, followed from GDP per capita as the most common variable
with a positive impact on governmental tax revenues /GDP ratio
A Delta Normal Approach for Modelling Risk Forecasting of Currency Portfolio
Full text linkThis research explores the benefits of a proactive model developed through Delta Normal approach implementation for the forecasting of currency portfolio volatility. The latter becomes a necessity for the Albanian agro exporters as they act in an international trading environment and face the de-euroization process effects in domestic market. The forecasting of Value at Risk (VaR) at 99% confidence level is obtained through the implementation of a moving window containing 251 daily currency exchange rates logarithmic returns calculated by the exponentially weighted moving average method (EWMA). A decay factor of 0.94 is used in the simulated currency portfolios database (composed from 6 different currency positions) pertaining to 30 agro exporters in reference of 2018 year data. The analysis of incremental VaR decomposed in risk per currency unit and VaR contribution concludes that the implementation of this mechanism doesn’t only offer hedge opportunities but also enables the agro exporters to undertake even speculative interventions
Impacts of Covid-19 on IFRS 16: Analysis of the Financial Statements of Some Listed Companies.
No full textThe international accounting standard IFRS 16 rewrites the definition of leasing from scratch, determining practical
effects not only in the activity of accountants but also for company consultants who are experts in extraordinary
transactions. The article aims to give a critical approach to the subject of Leasing by studying its origin and the
regulations that have led to the current international rules. The transition from IAS 17 to IFRS 16 and the new
accounting methods for the parties involved in the contract will be examined, focusing on the main effects
determined by the new standard on retail companies. With the spread of the Covid-19 pandemic, the IFRS 16
accounting standard on leasing was affected by an amendment called Covid-19-Related Rent Concessions –
Amendment to IFRS 16 published in May 2020. An empirical analysis is then conducted on the consequences of
applying IFRS 16 to the financial statements of Italian listed companies and then I focus specifically on the impact
of Covid-19, on the new standard and on its amendments citing the EU regulation n. 2020/1434. The changes
and discussions concerning the problems caused by Covid-19 in terms of leasing are examined in more detail by
breaking down the analysis of the text and the Exposure Draft into several paragraphs
“Balkan countries challenge–Individual Income taxes effects versus differential value added tax algorithms on regional government revenues”.
No full textAbstract
This study addresses to the individual incomes tax (IIT) effects versus the differential value added tax (VAT) algorithms in
Balkan countries government revenues. Therefore initially a fixed effects panel regression model is explored regarding
Albania, Kosovo, Macedonia, Serbia, Montenegro and Bosnia-Herzegovina as per 1991-2014 period at 95% confidence
level aiming to analyze the impact of some macro-variables that vary over time between the countries with a special regard
to the IIT and VAT (which are bias predictors) impact on government tax revenues. Correspondently its results confirm a
controversy in terms of VAT effects versus the one of IIT on Balkan countries government revenues. Meanwhile pursuing a
linear regression analysis through the neighboring countries the VAT effects prevalence on tax revenues / GDP ratio reveals
only in Albania case. Comparatively the additional predictors generally impacting the variable in question in the singular
“state-analysis” are: GDP per capita, Agriculture/GDP ratio, inflation rates and external debt. Certainly, this helps in the
understanding of the necessary economics policies to be implemented aiming the acceleration of Balkan area economic
growth and the European Union accession in the near future
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