Search results for " Azienda"

Conceptual Framework e Valutazioni: Dibattito e Proposte

2015

In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This paper aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The paper develops a synthetic proposal by means of a historical survey on normative and thought developments in the field of measurement. Thus, the first part of the same, resumes the main steps toward the adoption of a global base of measurement and its contradictions and standstills. Afterwards, the parallel stream of acco…

Il consorzio del vino Marsala. Una lettura economico-aziendale della sua storia, evoluzione, declino e possibili scenari futuri.

2020

Since the 1940s, the first initiatives take places to create the Marsala wine consortium. In 1963, the constitution of the consortium actually occurs, making Marsala the only Italian wine whose rules of operation are derived from a state law. For almost 50 years the Consortium was a point of reference for producers, amd actively contributed to the qualitative development of the image of Marsala. However, in 2016, after a glorious hustory, the Marsala Consortium no longer appears in the official ministerial list of consortia of Italiam DOC wines. The main reasons for this, illustrated in the paper, can be traced to the drastic reduction of the adherents to the consortium, to the contrasts th…

Analysing a Corporate Social Responsibility Strategy through a System Dynamics perspective: evidences from a Colombian case-study

2009

Implementing a sustainable CSR Strategy through a System Dynamics Perspective: evidences from a Colombian case-study

2009

During last decades, Corporate Social Responsibility (CSR) strategies received a growing attention from both businesses and non profit organisations. However, very often organisations fail to correctly implement a successful CSR strategy. Through the analysis of a case-study, this paper tries to demonstrates how a CSR strategy could fail in the long term if a open-loop logic is adopted. On the contrary, by making explicit the feedback loops structure underlying a CSR strategy, the system dynamics approach is likely to better support decision makers in implementing effective CSR strategies able to foster sustainable long term growth. After discussing the main benefits and limits of the CSR c…

DESIGNING OUTCOME-BASED PERFORMANCE MANAGEMENT SYSTEMS THROUGH SYSTEM DYNAMICS MODELLING TO FRAME CORRUPTION BEHAVIOUR IN PUBLIC PROCUREMENT

Corruption is one of the most significant problems facing Serbia. While there are some signs that corruption may have become less rampant in recent years, available evidence suggests that corruption levels are still high while trust in key institutions is low (European Commission, 2014). This phenomenon is ubiquitous and has serious consequences on a country’s public welfare. Numerous conducted studies have mainly focused on specific characteristics such as economic issues, legal issues, social propositions, impact on national development, and about economic policy. The rationale of this research is to concentrate on a specific Anti-Hail Public Service provider in Serbia by not only explori…

Il “costo standard unitario di formazione per studente in corso” a supporto della progettazione delle politiche e strategie accademiche secondo una p…

2016

La recente introduzione del “costo standard di formazione per studente in corso” quale criterio per la valutazione ministeriale degli atenei impone un profondo ripensamento delle metodologie e degli schemi sottostanti alla progettazione dei sistemi di governo e di misurazione della performance adottati all’interno delle università italiane. Tale ripensamento deve essere esteso – attraverso una prospettiva sistemica – anche alla valutazione delle attività di Terza Missione che producono un impatto sul territorio di riferimento. Con l’obiettivo di supportare l’attività di diagnosi e la successiva ridefinizione delle politiche e strategie delle istituzioni accademiche, il presente studio mira …

Reconceptualizing business models in light of the Covid-19 experience: Insights from the world of startups for a renewed corporate finalism

2022

This contribution builds upon the intense debate that developed in the media and the academic world through numerous webinars, during the months of the quarantine imposed in Italy by the Covid19 Health Emergency. Experts from different fields and subject areas discussed the issue of the consequences of the pandemic on economic and social systems, in particular in the more industrialized countries, and primarily in Italy, starting from 2020 and, in perspective, for the years to come, as well as on possible recovery paths and, therefore, on the economic policies to be undertaken and the business strategies to be implemented.

Teodoro D’ippolito: The First Writer of Treatises on Economia Aziendale

2008

In 1926 Mr. Gino Zappa established Economia aziendale (Concern Economics) in Italy, a discipline synthesizing the conditions and modes of the economic production of goods and services every azienda (concern) carries out. And Mr. Teodoro D’Ippolito, who was one of the most prominent of his disciples, highly contributed with his work Le discipline aziendali • L’azienda corporativa, written in 1940, to the theoretical strengthening of the new discipline. This book had five editions until 1966, each of them with different contents conflation or titles. The present paper deals mainly with the edition of 1940 since it is the progenitor of all other editions, and it even was the first ‘institution…

A DYNAMIC PERFORMANCE MANAGEMENT APPROACH TO ASSESS HOW DECENTRALISATION POLICIES MAY REDUCE ENVIRONMENTAL POLLUTION FROM MINES IN ZAMBIA

The economics of pollution in general and pollution control in particular is a relatively new branch of economic science. This has brought about economic and social interest due to the fact that most of the pollution is caused by economic activity such as mining. Pollution from mining has become a world-wide problem. While environmental problems vary in detail, it is a fact that mining emits damaging pollutants, a reason this study was undertaken. As a result of this, threats to the environment and human health continue to escalate. This research aimed at investigating how a Dynamic Performance Management approach, through System Dynamics, may support policy-makers and public managers in im…

La sfida competitiva nelle destinazioni turistiche minori. Rinvii alla responsabilità socioculturale e ambientale

2022

This contribution considers the socio-economic development of small tourist destinations. Attention is mainly paid to identifying the customer segments and the entrepreneurial dynamics that qualify the supply chain of the tourist industry by analysing the relations among operators who satisfy similar needs (not only direct competitors but also indirect ones) and even those among suppliers and complementors. Further considerations regard the socio-environmental responsibility - and not only that - which the subjects called to promote the development mentioned above must assume. The study commitment limited to small-scale destinations considers the "morphological" characteristics in these spa…