Search results for " Azienda"
showing 10 items of 591 documents
le criticità della disarmonia contabile: il caso delle aziende sanitarie
2012
Bene comune e Dottrina Sociale della Chiesa in Carlo Masini.
2016
A DYNAMIC PERFORMANCE MANAGEMENT APPROACH TO ANALYSE THE PERFORMANCE OF MUSEUMS: THE GALLERY OF MODERN ART IN PALERMO
The present research shows how useful the application of the dynamic performance management approach is in the analysis of museum performance. The combination of the performance management with the system dynamics approach, may allow both managers and public decision makers in the identification of those performance drivers on which to intervene to affect museum performance. The Gallery of Modern Art in Palermo has been chosen as a representative case study of the current analysis. The strong interrelationship between back-office and front-office units in the implementation of the institutional activities of the analyzed museum as well as their impact on the image of the Gallery will be exp…
Learning from Failures: a Chance to Overcome the Crisis. E-Government Adoption in the Municipality of Palermo, Italy.
2013
Due to its effect on regional and national competitiveness the issue of e- Government has become particularly relevant in the light of an ongoing financial crisis. Mostly because e-Government has a great potential in reducing the cost of regulatory compliance for government customers, in improving efficiency and tax administration and in avoiding frauds and errors. However, it must not be considered as a simple set of tools for technological innovation but rather a phenomenon that requires redesigning the entire institutional governance model and the roles of the main actors involved. This paper presents part of the PhD thesis project of the author on the implementation and adoption of e-Go…
Determinants and consequences of the Anti-mafia entrepreneurial behavior: an empirical study on southern italian small-medium entreprises
2013
In this study we question what determinants lead firms to adopt anti-mafia behaviors and whether firms adopting anti-mafia behaviors “pay the piper” for their conduct through reduced financial performance. A sub-sample of 111 Southern Italian Small and Medium Enterprises whose entrepreneurs have publicly opposed the mafia extortion was initially selected. By adopting a matched-pair design, anti-mafia firms were subsequently matched against a sub-sample of neutral firms. Determinants of anti-mafia behavior were investigated by using a regression logistic model in order to regress the anti-mafia choice on a set of financial, demographic, governance, and control variables. Performance and fina…
La speranza quale virtù propriamente imprenditoriale
2008
Related Party Transactions, Fair Value and Financial Statement Disclosures in Italian Professional Football Clubs
2013
Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm‟s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…
Modelli di family business nel settore vitivinicolo. Riflessioni teoriche ed alcune evidenze empiriche tratte dalla ricerca svolta dall'unità di Pale…
2013
L’organo straordinario di liquidazione e gli organi di governo del comune consustanziali alla sana gestione: un caso di studio
2022
Without wishing in any way to interfere in the substance of the legislation of local authorities in failure, this work concerns the possible contribution that the Extraordinary Liquidation Body (OSL) can make to the municipal government bodies on the rebalancing of a local authority. The starting point of the research project is the formalization of the declaration of bankruptcy approved by the City Council. Its evolutionary prospects are the measures launched in the context of extraordinary management entrusted to a liquidation body at the same time as the preparation of the hypothesis of permanently-rebalanced budget by the competence of the governing bodies in office. In parallel with th…
L'analisi economico aziendale dei risultati di bilancio delle aziende vitivinicole siciliane imbottigliatrici "grandi" nell'esercizio 2020
2021
Abstract The subject of the previous contribution is the analysis of the financial statements of Sicilian large" wineries bottlers, with particular reference to 2020. The conditions of resistance to the pandemic phenomenon still underway were examined, the strategies implemented to counteract the reduction in turnover and the economic results from the twenty-three companies examined. In general, the companies have shown good sealing ability, despite a generalized loss in turnover of around 20%, in a positive recovery currently underway in 2021.