Search results for " Corpo"
showing 10 items of 538 documents
LE SANZIONI PER LE PERSONE GIURIDICHE NEI SISTEMI DI RESPONSABILITÀ DA REATO: SPUNTI DI CONFRONTO FRA SUD-AMERICA ED EUROPA
2019
The analysis of the sanctions for corporate criminal liability is conducted in a comparative perspective on two-fold level and scope. In the first place, the study consider the sanctions adopted in South-American jurisdictions which have introduced such responsibility, especially in the last twenty years, based on the UN instruments to contrast transnational organised crime and corruption. Then, the study will move to a parallel overview of the sanctions of EU jurisdictions. The analysis highlights analogies and differences both between the national systems from both contexts and between the two groups of jurisdictions. Overall, a process of ‘weak harmonisation’ is traced between the consid…
I compensi degli amministratori: analisi della disclosure nei bilanci delle società italiane quotate
2012
This paper analyses the disclosure on the directors’ remuneration, whose primary role in a company, makes their information of particular interest to different stakeholders. The authors’ aim is to investigate the official documents (for 2009) of the 50 most capitalized listed Italian companies, in order to verify the compulsory and/or voluntary disclosure provided about the remuneration paid to their directors. The findings will be summarized in a disclosure index whose correlation with some parameters (selected on the basis of specific research hypothesis) concerning board structure and company size will be assessed.
Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks
2017
Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or …
eWOM sobre Responsabilidad Social Corporativa: su efecto sobre la utilidad percibida, la influencia percibida y la equidad de la marca de los destino…
2017
Desde la línea del Comportamiento del Consumidor y de la aproximación de la Sustentabilidad Corporativa, esta tesis analizó la influencia que ejerce la comunicación boca-oído electrónica (eWOM) de la Responsabilidad Social Corporativa (RSC) sobre la utilidad percibida del eWOM (UP), la influencia percibida del eWOM (IP) y la equidad de marca basada en el consumidor (EMBC), considerando en el estilo del eWOM los argumentos sobre las dimensiones ambiental, económica y sociocultural de la RSC y los tipos de contenido emocional y racional. Para lograr este propósito se desarrollaron dos etapas de investigación. En la etapa exploratoria se estudió el estilo del eWOM de los destinos turísticos (D…
Responsabilidad civil derivada de daños corporales (enfermedades y malformaciones) de menores durante el embarazo y la lactancia
2015
Es un hecho constatado por los expertos, y así se ha observado en la realidad social, que los progenitores pueden causar al feto desde el momento de la concepción hasta el momento de su nacimiento, durante la permanencia en el seno materno, daños, bien causándole lesiones o trasmitiéndole enfermedades, ocasionando menoscabos, con diferente grado de afección, en su salud, determinando por ello una conculcación de su integridad física. No existe en nuestro ordenamiento jurídico una norma concreta que de manera explícita reconozca al concebido no nacido el derecho a la vida y a la integridad física, dado que no se le atribuye personalidad jurídica por aplicación de los arts. 29 y 30 CC. Pese a…
Conciencia emocional, estados de ánimo e indicadores de ajuste individual y social en niños de 8-12 años
2014
Emotional awareness, mood and individual and social adjustment outcomes in children aged 8-12 years old. Abstract: Emotional awareness or conscious experience of emotion is a key concept related to different individual adjustment child outcomes, such as somatic complaints. This relationship, moderated by mood, has been found in preadolescent and adolescent population. However, little is known in younger children and including other adjustment outcomes, such as adaptation. Therefore, the objective of this work is to analyze the contribution of emotional awareness and mood upon different adjustment outcomes: somatic complaints and inadaptation (assessed by the test TAMAI), in children aged 8-…
Konkordances atbalstīta angļu valodas kā svešvalodas apguve vidusskolas skolēniem
2018
Mūsdienu pasauli raksturo tehnoloģiju straujā attīstība, kā arī angļu valodas kā lingua franca statusa nostiprināšanās. Diplomdarba mērķis ir atrast rīku, kas nodrošinātu jauniešiem nepieciešamās svešvalodas prasmes. Pētījumā tika ievākti dati no 203 anketām un piecām intervijām ar mērķi noskaidrot vidusskolas skolēnu valodas apguves ieradumus. Pētījums atklāja, ka vidusskolas skolēni savā ikdienā plaši pielieto tehnoloģijas un ir atvērti tehnoloģijās balstītai svešvalodas apguvei. Tādēļ izaicinājumi, kurus rada angļu valodas kā svešvalodas apguve, piemēram, gramatika, idiomas un pareizrakstība, varētu tikt risināti ar tehnoloģiju starpniecību. Konkordancē balstīta svešvalodas apguve tika p…
TAX COMPETITION E GIUSTIZIA SOCIALE NELL'UNIONE EUROPEA
2019
Il fenomeno della concorrenza fiscale tra Stati è ormai noto da tempo, ma è soprattutto negli ultimi quindici anni che esso è cresciuto fino ad assumere una dimensione di particolare rilievo. A questo fenomeno non è rimasta estranea l’Europa, ove la tax competition si è sviluppata fondamentalmente attraverso due processi. Il primo è la <> delle aliquote dell’imposta sul reddito delle società. Basti pensare, a riguardo, che nel periodo 1995-2014, il tasso medio UE-28 di quelle aliquote è diminuito di 12 punti percentuali. Il secondo processo, che ha riguardato principalmente le multinazionali di più grosse dimensioni (e, prime fra esse, quelle del settore digitale) è noto come Base Ero…
Csr communication strategies of Colombian business groups: an analysis of corporate reports
2018
ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…
I corpi del virus
2020
In un articolo recentemente uscito in italiano, Bruno Latour spiega che il nuovo coronavirus illustra in modo eclatante come gli attori non umani irrompano nei nostri spazi collettivi esigendo profonde trasformazioni (e invitando a ripensare così noi stessi al loro interno). Al momento è impossibile valutare questi cambiamenti sul lungo periodo. È chiaro però che SARS-CoV-2 ha avuto subito effetti visibilissimi sulle istituzioni che danno forma al nostro universo collettivo: mercati finanziari, filiere produttive, sistemi sanitari, regolamenti, lockdown. Mi sembra che il luogo di convergenza di questi ambiti tematici sia il corpo, figura in cui si incrociano le isotopie mediche, economiche,…