Search results for " economia"
showing 10 items of 1857 documents
Continuous auditing in public sector and central banks: a framework to tackle implementation challenges
2022
Purpose This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing (CA) systems. CA aims to monitor internal control systems and risk levels on a continuous basis to support the audit process. This study identifies the implementation challenges of CA systems and proposes adequate countermeasures. Design/methodology/approach This study employs the design science information system research and the design science research process methodologies to ensure the rigor of this analysis. These research methodologies are adopted to tackle identified organisational problems and pro…
Efficacy and Efficiency of Italian Energy Policy: The Case of PV Systems in Greenhouse Farms
2014
The production of energy from renewable sources is a form of energy production that has less impact on the environment than the traditional one. For the farmer this new form of production represents an opportunity, especially for the economic benefits that can produce, both in terms of the incentives provided by the public operator and for higher revenues, deriving from the sale of energy back to the grid and/or the savings generated by self-consumed energy, that help to increase the farmer’s income. In this paper, we analyzed a case study of a farm that has realized a grid-connected photovoltaic (PV) system on a greenhouse. In particular, firstly the farm profitability has been estimated a…
Per gli antichi chiostri. Monache e badesse nella Palermo medievale
2020
Il libro inquadra la storia degli otto monasteri femminili fondati a Palermo tra l’XI e il XIV secolo sul piano sociale, economico e culturale, ricostruendo le vicende fondative, il patrimonio, il profilo di monache e badesse. All’atto della fondazione i monasteri ricevettero beni di diversa entità, concentrati nella città e nel territorio di Palermo, che divennero il principale cespite finanziario. Solo la metà dei monasteri ebbe in dotazione un feudo che forniva i prodotti agro-pastorali indispensabili per il fabbisogno interno. La monacazione era considerata la forma di esistenza più alta e perfetta; inoltre, le doti monastiche erano di gran lunga inferiori a quelle matrimoniali e consen…
A Model for the Convergent Economic Development in the Regions of the European Union
2008
La cooperazione vitivinicola in Sicilia: aspetti economico aziendali (2. ed.)
2012
Coopetition Strategy and Entrepreneurial Opportunities: Advantages from Multilevel Analyses
2018
The study aims to provide a set of insights concerning the benefits associated with applying a multilevel perspective to the investigation of the link between coopetition strategies and entrepreneurial opportunities. We emphasize that a firm capability to recognize, form, and exploit business opportunities is strictly connected to its coopetitive strategy. In order to fully understand the potential of coopetitive strategies, the focus has to be not just on the examination of the single coopetitive relationship, but also on the micro-foundations underlying such strategies: i.e. the role covered by entrepreneurs’ or CEOs’ personal traits, heuristics, and previous experiences. We also suggest …
Coopetitive Dynamics in Distribution Channel Relationships: An Analysis of the Italian Context in the Twentieth Century
2009
Through the analysis of the evolution of channel relationships in Italy during the twentieth century, this paper illustrates retrospectively the main factors and determinants underlying the emergence of coopetitive relationships in vertical distribution interactions and, furthermore, allows to identify different forms of coopetitive relationships in distribution channels. This empirical setting also allows to shed light on the way power instances are connected to the emergence of distinct types of interfirm relationships. Finally, it clarifies that in order to define a relationship as coopetitive, it is not sufficient for firms to collaborate for the creation of value and compete for the ap…
Temporary Competitive Advantage: An Investigation into the Core of the Literature
2016
Evidence of over 350 citations recorded by the articles published in the 2010 special issue on “The Age of Temporary Advantage” of the Strategic Management Journal shows that the inquiry on temporary nature of competitive advantage is an emergent research area in strategic management. They also exhibit that, most likely, it is going to be a significant research area for the coming years. To assess the current status of the literature as well as to fathom the directions and challenges of future research on temporary advantage, we review prior empirical research on temporary advantage so as to offer a conceptual map that provides a comprehensive appreciation of antecedents, processes, and con…
Tourism recovery amid COVID-19: The case of Lombardy, Italy
2021
Travel restrictions and social distancing imposed to curb the spread of the new coronavirus have been strongly hitting tourism since March 2020. Tourism forecasting literature addressed the effects of shocks in contexts characterized by a predictable route to recovery. COVID-19 is without precedents. In this article, monthly overnight stays for the period January 2010 to December 2020 are used to estimate the impact of the pandemic in Lombardy, Italy’s most affected region. A model-based approach is implemented, and the number of overnight stays up to December 2023 is forecasted. Four models are compared. Estimation results from an augmented SARIMA model suggest that, provided a new lockdo…
Corporate governance and performance: An analysis of Italian listed companies
2020
In recent years, both corporate governance and performance management have been subjected to considerable changes. In this dynamic context, it is interesting to study the evolution of the relationship between performance and governance. Does governance still affect performance? The purpose of this paper is to verify the presence and intensity (extent) of the relationship between corporate governance and performance in Italian listed companies by using both accounting and non-accounting performance measures. The purpose of this paper is to investigate the effects of prior firm performance on board composition and governance structure of some companies listed on the Italian stock exchange, an…