Search results for " economia aziendale."
showing 10 items of 447 documents
Integrated reporting: a new approach or a change of label?
2014
The aim of this paper is to provide insights into the early stage development of integrated reporting (IR). In particular, its purpose is to investigate whether it might represent a real new mode of corporate reporting or just a way to strengthen other financial and sustainability reports. The paper argues that connectivity of information is crucial to this distinction. Based on previous studies on corporate disclosure and on new research perspectives on IR, this paper shows the preliminary findings of a content analysis of the reports of a selected sample of companies. The first results that should be further researched highlight that more efforts need to be taken to shift IR from the trad…
Il Bed & Breakfast
2015
bed & breakfast
Le imposte sul reddito
2023
Il capitolo ha per oggetto le imposte sul reddito. Con l’ausilio di esemplificazioni, sono presentate le procedure per la determinazione delle imposte correnti e di quelle differite e anticipate. Conformemente a quanto indicato nel principio contabile OIC 25, viene decritta la rappresentazione e la valutazione delle imposte sul reddito nel conto economico, nello stato patrimoniale e in nota integrativa. Il capitolo ha quindi per obiettivi di apprendimento la conoscenza dei tratti distintivi delle imposte sul reddito correnti, anticipate e differite, le modalità di determinazione delle imposte sul reddito e la capacità di lettura dell’informativa riguardante le imposte sul reddito nei docume…
Capitale economico-finanziario. La dimensione economico-finanziaria dell'Università degli studi di Palermo
2015
Nel capitolo vengono sintetizzate le iniziative con impatto economico-finanziario, ed analizzati i risultati del mandato rettorale dell'Università degli studi di Palermo nel periodo 2008-2015
Le fondazioni lirico sinfoniche: criticità e profili di attualità giuridica ed economica
2022
Ad oltre un ventennio dall’avvio di un nuovo processo di privatizzazione delle fondazioni lirico sinfoniche, mutate le condizioni economiche nazionali e globali, cogliendo gli spunti provenienti dalla dottrina più accorta, il contributo propone un’analisi ad ampio spettro, incrociando profili giuridici, approcci economici non pregiudiziali e conoscenza dei processi di organizzazione, al fine di rendere una chiave di lettura possibile per la verifica della situazione presente e la prospettazione di una migliore condizione futura di tali istituzioni. Partendo dal tema della natura giuridica, passando per le questioni relative al personale, ci si propone di affrontare lo stato dell’arte, carat…
Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based p…
2014
This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic r…
Integrated Sustainability Reports
2017
Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what va…
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
2013
This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…
Tackling wicked problems in performance management and governance of public health: an empirical analysis of COVID-19 vaccination strategies
2023
PurposePublic health strategies and activities are intrinsically complex. According to the literature, this “wickedness” depends on the different interests and expectations of the stakeholders and the community, the fragmented governance of the related services and the challenges in measuring and assessing public health outcomes. Existent performance measures and management systems for public health are not designed to cope with wickedness since they are mainly focused on inputs and outputs, neglecting broader outcomes because of their long-term impact and the poor accountability of results. This research aims to tackle this shortfall by adopting a dynamic performance management (DPM) appro…
Money for the Issuer: Liability or Equity?
2021
Abstract This study analyzes the nature of money through the lens of the international principles of accounting and lays the foundations of what it calls the accounting view of money (AVM). Using international accounting principles, the AVM argues that the fiat monies issued by the state (typically, cash, banknotes, and central bank money) are not debt and that in fractional reserve regimes, only a share of commercial bank money can be regarded as debt. The AVM argues, instead, that state monies and the nondebt share of commercial bank money are net wealth of their holders and net worth (equity) of their issuers and determines how the seigniorage associated with money issuance should be acc…