188,614 research outputs found
Inediti aganooriani
No full textEdizione di versi inediti di Vittoria Aganoor e loro commento critico; presentazione di epistolari inediti. Articolo costituito da tre sezioni. I. Le ultime lettere di Guido Pompili (A. Arslan, pp. 7-10). II. Pensieri, predichette e altri versi di Vittoria Aganoor (P. Zambon, pp. 10-20). III. Le lettere a Marina Sprea Baroni Semitecolo (P. Zambon, pp. 20-32)
Conclusion: Land degradation and complex socioecological systems
No full textEcosystems can be considered as complex systems where different elements (productive, institutional and contextual) act synergistically on environmental conditions and land degradation processes. Soil degradation, drought, poverty, cultural and technological backwardness are the main causes of degradation of both natural and social environments. Such issues usually affect marginal areas, and this happens both in economically-developed countries and in developing regions. In these areas, sustainable land management is recognized as the element on which to act to improve people's living conditions and safeguard the environment (Salvati and Zitti, 2008b; Salvati and Carlucci, 2011, 2014; Salvati et al., 2013a; Zitti et al., 2015; Biasi et al., 2017; Pili et al., 2017). Desertification is the most emblematic case of land degradation, the effects of which were first recognized at the beginning of the 20th century (Kosmas et al., 1999, 2003, 2013; Salvati et al., 2009; Kairis et al., 2013a, 2013b). In 1930, most of the Great Plains of the United States of America suffered a prolonged drought which, together with inappropriate agronomic practices, led to soil degradation, which has gone down in history with the term "dust bowls". Specifically, adverse weather and climate conditions appeared that affected the Central United States and Canada between 1931 and 1939 which, leading to soil deterioration, gave rise to sandstorms. This ecological disaster caused an exodus of more than half a million Americans who left their farms in Texas, Kansas and Oklahoma. Only the adoption of more appropriate cultivation methods and the sustainable management of water resources prevented catastrophic consequences in the event of similar droughts. Unfortunately, this has not remained an isolated episode because adverse climatic conditions and poor land management have led to cases of land degradation in almost all areas worldwide (Moonen et al., 2002; Montanarella, 2007; Salvati et al., 2012a; Colantoni et al., 2015a). Nowadays, global warming, together with the intensification of economic development and population growth, have led to soil degradation, that now affects nearly 40% of the Earth's surface, including some areas of southern Europe (National Committee for the Fight against Desertification, 1998). After experiencing droughts with a general increase in climatic aridity, the Mediterranean basin has in fact been considered one of the most important hotspots for the observation of soil degradation and desertification processes (Kosmas et al., 1999, 2003, 2013; Salvati and Zitti, 2005; Salvati et al., 2009, 2012b; Kairis et al., 2013a, 2013b; Karamesouti et al., 2015; Zambon et al., 2018). It has been widely demonstrated that, in this region, the increasing level of environmental vulnerability is associated with long-term ecological dynamics (e.g., climate aridity, soil deterioration, erosion, salinity and land-use changes) together with socioeconomic, cultural and institutional dynamics that contribute to anthropogenic pressure leading to major landscape transformations (Moonen et al., 2002; Montanarella, 2007; Salvati and Zitti, 2008a; Salvati et al., 2012a; Colantoni et al., 2015a; Di Feliciantonio and Salvati, 2015; Zambon et al., 2017, 2018). All these conditions can be exacerbated by unsustainable land management, especially in fragile areas (Moonen et al., 2002)
Le linee guida OCSE in tema di transfer pricing dei beni intangibili e uno schema applicativo per il Patent Box italiano
No full textLa determinazione del reddito che può beneficiare delle agevolazioni fiscali previste dalla legislazione italiana del Patent Box si effettua ricorrendo alle linee guida elaborate dall’OCSE relativamente al transfer pricing.
Obiettivo primario del Capitolo è dunque quello di presentare e analizzare tali linee guida con riferimento al trattamento dei beni intangibili.
Si evidenzia in particolare la presa di consapevolezza, da parte dell’OCSE, della circostanza che la sempre maggiore rilevanza dei beni intangibili nell’economia contemporanea debba riflettersi nella predisposizione di linee guida specifiche, non essendo più sufficiente il semplice adattamento di quelle elaborate per i beni tangibili.
Più in dettaglio, nel Capitolo si ripercorre lo sviluppo della disciplina OCSE sul transfer pricing per i beni intangibili a partire dalle linee guida del 2010 e le successive loro revisioni. Queste hanno avuto inizio con lo Scoping document del 27 gennaio 2011, e sono proseguite con il Discussion Draft del 6 giugno 2012, revisionato nel novembre dello stesso anno, e con il contributo fondamentale offerto dall’avvio, nel 2013, del progetto Base Erosion and Profit Shifting (BEPS), e in particolare dai risultati ottenuti dalle due Action 5 e 8 che sono parte di tale progetto e che hanno condotto a un nuovo e, per il momento, definitivo Report nel 2015.
Il Capitolo si conclude con la proposta di uno schema applicativo che integra i criteri di comparabilità delle transazioni degli intangibili, così come definiti dall’OCSE per l’applicazione del transfer pricing, con i diversi modelli previsti per la valutazione di tali beni. Tale schema mira a facilitare l’individuazione del metodo di valutazione più adeguato ai fini di Patent Box italiano in funzione del grado di comparabilità rilevato tra gli intangibili e le relative transazioni
Measuring land degradation. A sociodemographic outlook
No full textMeasurement and classification of a given phenomenon are importan
Varieties of capitalism vs. varieties of ‘soft regulatory’ theories. A discussion on the case of Intangibles Reporting in Japan and Germany
No full textTo study “accounting in organizations and society” (Burchell et al. 1980) is a “resolution” that many scholars have made over the past thirty years. Accordingly, mainly throughout the 1980s, several studies have focused their attention on the investigation of accounting practices in international comparison, casting light upon the potential to discern in this way the similarities and differences that can exist among them in (dis-)similar countries.
Based on the observations reached by these works, classification’s attempts in terms of influencing factors, such as economic, social, political environments, cultural patterns and regulatory styles, have been formulated by researchers and agencies worldwide (Mueller 1967, 1968; Seidler 1967; AAA 1977; Puxty et al. 1987; Doupnik and Salter 1995). In addition, theoretical frameworks have advanced in this respect (Nobes and Parker 1981; Gray 1988; Gray et al. 1995; Zambon 1996). Recently, this comparative trend has expanded and piqued the interest of scholars in other fields of research, for example, accounting historians, who have advocated for a new perspective on the investigation of accounting history, called comparative international accounting history (CIAH) (Carnegie and Napier 2002). In relation to the nonfinancial arena, it is interesting to note that numerous works have examined the adoption of intangibles reporting (IR) in comparison.
However, such an innovative device has been mainly examined at a micro (organizational) level in terms of management, measurement and disclosure techniques (de Pablos 2002; Vandemaele et al. 2005; Vergauwen and Van Alem 2005; Bozzolan et al. 2006; Guthrie et al. 2006; Chaminade and Roberts 2010). Few studies have investigated its macro (national) potential in terms of recommending initiatives and implementation processes (Lin and Edvinsson 2010)
4TH WORKSHOP ON VISUALISING, MEASURING, AND MANAGING INTANGIBLES & INTELLECTUAL CAPITAL
No full textAfter three largely successful scientific events in 2005 (Ferrara), 2006 (Maastricht) and 2007 (Ferrara) , the annual EIASM Workshop on intangibles and intellectual capital research issues is affirming itself as the most important and consolidated regular occasion in Europe for scholars from different fields to present and discuss their works in such a rapidly expanding area.
The attendance of more than 100 scholars in each of the previous Workshops, as well as the submission of around 80 papers in both these instances, demonstrate the vitality of this research field and its continuous, and actually growing, appeal for scholarly inquiry.
Indeed, it is today generally recognised that business enterprises are rapidly changing, where the major drivers of such a discontinuity have an intangible nature and are largely dependent upon organisational knowledge creation, accumulation and appropriation (e.g. patents). Brands, research and innovation, quality of management, competencies and capabilities, organisational culture and climate are only a few examples of those decisive intangible assets. Firms are also becoming increasingly involved in complex networks of alliances deriving their value and growth primarily from intangibles. Knowledge intensive organizations in a multitude of industries – ranging from pharmaceutical, biotech, software up to education – have indeed solid economic reasons for developing and knowing more about their intangibles.
Also not-for-profit entities (such as universities, cities, regions, hubs) seem more and more often to realize that their very raison d’être is intangible in nature, that is to contribute to collective knowledge, well-being and well-offness.
A new research arena has therefore emerged and attracted the attention of a large and diversified number of scholars.
Alongside those well-known research issues, new intangibles-related topics appear to emerge and intertwine with the more explored ones. For instance, the role of technology (i.e., XBRL) and institutions (i.e., SEC, Japanese Governments, EFFAS) in pushing and expanding information on intangibles and IC and its uses and users; the macro-perspectives on intangibles measurement and management; the financial analysis of such information and its usefulness; the probing of the linkage between intangibles and value creation; the ambiguous relationship on theoretical and practical grounds of IC management reporting with sustainability, social, and environmental counterparts; the modelling, measurement, and management of risks conceived as intangible liabilities (e.g. reputational risk); and so on.
In the light of the above considerations, the 4th EIASM Worksop on “Visualising, Managing, and Measuring Intangibles and Intellectual Capital” intends to propose itself as a further step towards the widening and strengthening of the scholarly “intangibles community”. A distinctive aspect of such a community is its profound interdisciplinary nature and its open attitude towards all the scientific areas and disciplinary angles in the studying of intangibles. In confirming this feature, this Workshop aims to attract all the scholars who wish to give a contribution to this field from various perspectives – offering them a unique platform to present their research plans and findings –, and to exchange views and ideas with colleagues of the same or other disciplines interested in intangibles and intellectual capital issues
Tempra di acciai in soluzione di polialchilenglicoli: è una alternativa ai tradizionali mezzi da tempra?
No full text6TH INTERDISCIPLINARY WORKSHOP ON INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION
No full textAs one of the most relevant research areas in accounting and management studies, the field of Intangibles and Intellectual Capital requires networking and research sharing activity in order to improve our knowledge and understanding of this complex and diversified subject. New scientific ideas, upcoming models, and practical experiences need to gather together to increase results’ soundness in an epistemological perspective.
Especially during this macro-economic phase, in which the relevance of intangibles resources shows a new dynamic profile, the meeting of experiences and research work is crucial for the development of the field. For quite some years the EIASM Workshop has provided an important contribution in this direction, which appears to be largely recognized by the scientific community.
After the significant editions of the Workshop held in Ferrara, Maastricht, Hasselt and Dresden, we would like to continue this scientific evolutionary trajectory in Catania. In its 6th edition, this event intends to particularly focus on the aspects related to the intangible resources’ life cycle in organizations and meso-entities (e.g., districts, networks) by trying to organise the sessions in such a way that researchers as well as practitioners can informally debate the above themes and compare their ideas and findings
Paola DRIGO, Maria Zef
No full textEdizione del romanzo di Paola Drigo, «Maria Zef», 1936. Cura filologica del testo, saggio introduttivo, nota sul testo, bibliografia
2ND WORKSHOP ON VISUALISING, MEASURING AND MANAGING INTANGIBLES AND INTELLECTUAL CAPITAL
No full textThe 1st workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, held in Ferrara (Italy) on October 18-20, 2005 was a great success, showing the ever growing theoretical and practical importance of the subject area of intangibles and intellectual capital for organizations. Both companies and institutions and the academic world show their conviction that in the 21st century business enterprises are rapidly changing and that the major levers of such a discontinuity have an intangible nature and are largely dependent upon organisational knowledge creation, accumulation and appropriation. Brands, research and innovation, quality of management, competencies and capabilities, organisational culture and climate are only a few examples of those decisive intangible assets. Organizations are furthermore becoming increasingly involved in complex networks of alliances deriving their value and growth primarily from intangibles. Knowledge intensive organizations in a multitude of industries – ranging from pharmaceutical, biotech, software up to education – have indeed solid economic reasons for developing and knowing more about their intangibles. Indeed, also in the management and reporting of public sector entities (universities, cities, regional hubs) intangibles and intellectual capital seem to be increasingly recognised as key-resources.
Whereas physical and/or financial assets can be regarded as commodities to which many economic agents have equal access, economic (added) value is largely due to the exploitation of growth opportunities drawing on unique non-physical – i.e. intangible –, assets and on distinctive organizational designs and processes. Also financial markets and “infomediaries” (e.g., financial analysts) appear to attribute a significant value to company information on intangibles.
In this new setting, touching the heart of many disciplines (accounting, finance, organisation, management, industrial economics, and policy making), new frameworks need to be developed and tested. Managerial performance evaluation and compensation are today less based on traditional (financial) performance metrics, while organizational designs have to take into account that intangible assets need to be managed on the basis of different and broader conceptual and operational frameworks that call for scholarly investigation.
The 2st EIASM Workshop on “Intangibles and Intellectual Capital” aims to further work on the road that was hit last year and hopes to re-invite and attract all the scholars who wish to give a contribution to this field from a variety of perspectives – offering them a unique platform to present their research plans and findings –, and to exchange views and ideas with colleagues of the same or other disciplines interested in intangibles and intellectual capital issues
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