Search results for " Azienda"
showing 10 items of 591 documents
Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano
2015
The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.
Innovazione e sostenibilità nei nuovi modelli di business del settore vitivinicolo. Analisi del caso Fontanafredda
2019
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From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies
2019
The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. …
Profili evolutivi e assetti istituzionali delle aziende non profit. Un'analisi economico-aziendale
2021
Il 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 strumen…
Non-profit entities between generalistic vs. specialistic approaches on a systematics of levels of definitions and classifications
2012
This paper starts from the absence of a theory of Non-Profit Entities (NPE)in proper accounting or 'business economics' approaches. Accounting was traditionally developed by and for firms and is only roughly approaching the non-profit dominium. In doing so, we experience either an excessive generalism or excessive specialism. Hence, we seek a multi-level setting of the problem: general properties or 'characteristics' for entities in general, special properties or 'characterisations' for NPEs, and further properties of the main classes of NPEs. The chief outcome is the definition of based on the production of 'social' value and a further classification between NPOs and 'social' firms and, li…
Combing System Dynamics Modeling and Performance Management Systems to Frame the One Stop Shop Service: a Case Study Based on Palermo's Municipality
The Italian public sector is characterized by a great number of stakeholders, both public and private. That’s the reason why, in the past, dealing with public issues meant to face different actors and administrations, to solve the several number of bureaucratic requirements. In particular, the field of new business activities was very complex. This area was characterized by huge fragmentations among the public bodies involved. In fact, if an entrepreneur wanted to open a new business, it was necessary to deal with different subjects to obtain the mandatory permits, license and authorizations. Accomplishing all the steps, without any support from the public sector, implied an increase of cos…
Le Fusioni
2006
STRATEGIC PLANNING FOR CITY ATTRACTIVENESS IN SICILY
2012
"Platonism", "Aristotelianism" and "Renaissancism" in Luca Pacioli's double-entry
2013
The famous Tractatus XI particularis de computis et scripturis of Luca Pacioli (1494) marked a critical passage in the history of Ragioneria because, for the first time, it has claimed an explicit co-presence of practical, technical and theoretical aspects. But, since Paciolo was primarily “mathematicus rarissimus” e “theologus insignis”, his main motivations towards the double-entry should probably be found on motivations and knowledge of metadisciplinary level, chronologically foregoing and perhaps logically pre-eminent compared to the disciplinary ones. Therefore this paper aims to investigate whether, beyond his own initiation, he has felt for this kind of writing such an interest to in…