Search results for " economia aziendale"
showing 10 items of 487 documents
La determinazione del Fondo crediti di dubbia esigibilità nel rendiconto della gestione
2022
La determinazione dell’accantonamento al Fondo crediti di dubbia esigibilità in sede di rendiconto non appare di univoca interpretazione, con specifico riferimento alla definizione del quinquennio per il computo delle medie. Esemplificazioni numeriche chiariscono la differente entità dell’accantonamento discendente dalla diversa scelta del quinquennio. Attraverso l’analisi della giurisprudenza contabile e di differenti orientamenti di associazioni di categoria, il lavoro mira a chiarire quale sia, a parere di chi scrive, il più corretto - e anche logico - percorso da seguire, auspicando comunque una revisione del principio contabile applicato della contabilità finanziaria, allegato n. 4/2 a…
Sistemi di governo e di valutazione della performance per l'azienda "Università".
2011
Il governo dei processi di sviluppo locale. Strutture di gestione, reti sociali e radici etiche. Dottrina ed esperienze a confronto
2007
Il testo raccoglie gli scritti di studiosi ed esperti dello sviluppo locale, ed ha per tema centrale il ruolo del partenariato e delle strutture di gestione nel processo di individuazione dei fabbisogni socio-economici di un territorio, e di progettazione e messa in opera di strumenti di programmazione negoziata. A distanza di poco più di due lustri dalla loro implementazione, dottrina ed esperienze aiutano a descrivere i requisiti essenziali, ma evidenziano anche le criticità, di sistemi di governo locale programmati "dal basso", secondo consensualità, per favorire processi di sviluppo autopoietici.
Political Patronage in a Small Italian Local Government: An Outcome-Based DPM Approach on Fiduciary Practices
Corruption is “the abuse of public office for personal gain” (World Bank, 1997: 8). Although this definition captures a broad notion of corrupt behaviour, many forms of corruption actually occur in small municipalities each reflecting context-specific features and dynamics. Their impacts are rather evident, but their cause-effects relationships are not always clear, so that tangled issues may ineluctably arise without an apparent explanation. As such, a systemic focus is needed in order to gain an insightful understanding of particular configurations of malfeasance at local level in the attempt to hinder them in the future. The aim of this research project is to explore the dynamic relation…
STUDENTI E PROPENSIONE ALL’IMPRENDITORIALITA’: I RISULTATI DELL’INDAGINE PRESSO L'UNIVERSITA' DI PALERMO
2012
Una ricerca sulla propensione all’imprenditorialità dei giovani che frequentano l'ateneo di Palermo e sui fattori che la influenzano.
The role of system dynamics to unveil the complexity of academic missions. An integrated approach for entrepreneurial universities’ performance evalu…
2023
The third mission concept implies that universities are expected to perform several diversified activities besides teaching (first mission) and scientific research (second mission). Third mission efforts may include activities such as knowledge dissemination, technological innovation, social innovation, advisory services, or entrepreneurship. Through third mission activities, universities engage in sustainable, inclusive development and/or territorial competitiveness by interacting with a wide range of subjects far beyond their students and reference scientific communities. The third mission’s activities vary a lot according to the specific characteristics of each university, the territory …
A Comparative Analysis of Performance Management Systems
2012
Performance management is maturing as an effective organizational approach in public organizations around the world, but the existing models have limitations that must be addressed. The international comparative case study analysis in this article presents policy recommendations and organizational strategies on how regional governments can create more robust performance management systems for higher levels of accountability and transparency in a time of global economic crisis. These include the consideration of organizational structure regarding alignment, control, and culture, the positive impact of performance management legislation, the role of executive leadership, and the need for an i…
Exploring the Shift from Output Measures to Outcome Measures of Service Delivery: Insights from Municipal Research
2021
Prior research shows that reporting on outcome measures increases the probability that local officials will use perform- ance data to inform their decisions. What has been over- looked in the literature is the question of why some local governments continue to focus more on outputs than on out- comes of service delivery, thereby limiting their ability to use performance data for decision-making. The purpose of this art- icle is to identify organizational, individual, and support factors that could increase the probability that local officials in the Apulia Region of Italy when measuring performance, will move beyond the basic measures of output to the more advanced measures of outcome. Base…
The effects of the anti-mafia entrepreneurial behavior on firm performance: an empirical study on southern Italian small-medium enterprises
2015
The organized crime is a relevant ethical, cultural, legal, sociologic and economic issue in many countries. In the last years there have been some positive signs of a reaction against the mafia like the successful experience of Addiopizzo, an anti-bribery association founded in Palermo in 2004 that today counts over 500 affiliated firms. Gambetta (1993) suggests the mafia could better be understood as a profit maximizing corporation in the marketplace for private protection. Despite this position has been criticized (Scalia, 2010), it highlights the crucial role of the pizzo for the mafia activities. In this study, we identify as “Anti-mafia Entrepreneurial Behaviour” (AEB) the choice of t…
Management strategies of infiltrated businesses
2015
The contribution analyses how businesses infiltrated by Organised Crime Groups are managed, and identifies differences between infiltrated and legal businesses in order to highlight accounting and non-accounting ‘red flags’ that can be used in a risk assessment model of criminal infiltration