Search results for " firm"
showing 10 items of 291 documents
Linee guida per la valutazione di aziende sequestrate e confiscate
2020
Le linee guida mirano ad analizzare le specificità delle aziende sequestrate e confiscate ai fini del processo di stima del valore di tali delicate realtà aziendali, esaltando in particolare come l’applicazione del metodo valutativo costituisca solo una fase del più ampio processo di stima, che deve necessariamente considerare elementi qualitativi, ma anche quantitativi di difficile ponderazione.
How Virtuous is Your Firm? A Checklist
2009
Scholars are noting a change in the way business is being conducted. Many firms --one scholar estimates the number at 15%-- are concerned about values rather than focusing exclusively on maximizing profits. This new kind of capitalism considers factors such as societal needs, quality, needs of employees, and environmental sustainability in business decision making. In addition, a large number of consumers (approximately 70 million Americans), known as values-driven consumers, prefer doing business with companies that have values. This paper provides a checklist that can be used by firms to determine whether or not they are indeed virtuous; if they are not, the authors provide reasons why th…
Corporate Social Irresponsibility and Competitive Advantage: Lessons from Parmalat’s Turnaround
2012
The large number of scandals which rocked the corporate world since the end of the twentieth century have fueled a considerable body of research regarding the factors which drove companies to adopt socially irresponsible behaviors and the institutional remedies which may discourage the repetition of such episodes. Today, the time lag since the initial upsurge of corporate scandals allows to shift attention towards the post-scandal turnaround processes brought about by such companies and the factors which influence their performance. Through the in-depth longitudinal study of a particularly successful turnaround which occurred at Parmalat and its comparison with other partially overlapping c…
La valeur partenariale : vers une mesure opérationnelle.
2007
L’objectif de cet article est de proposer une mesure operationnelle de la valeur partenariale. Cette mesure est illustree par une application a un certain nombre de firmes europeennes du secteur automobile. Cette application met en evidence l’interet de la demarche pour construire un diagnostic financier permettant de mieux mettre en relation la conception contractuelle de la firme et l’approche strategique.
How firm boundaries are drawn
2012
While many studies exist regarding the firm choice to make vs. buy, there has been little study about the choice between make, buy or ally. In this paper we investigate how firms choose among make, buy or make together when they have to organize a particular transaction. In particular we develop theory-based hypothesis that link the theoretical determinants of firm’s boundaries to the governance choice. In order to test such hypothesis we operationalize the main constructs in measurable variables and we collect information for that. The final sample represents 4316 mergers and acquisitions, alliances, and divestitures announced and completed by 88 of the first-ranked 100 members of the 2000…
Developing cloud business models: A case study on cloud gaming
2011
Cloud computing offers new ways for firms to operate in the global market so that even small firms can compete in markets traditionally dominated by multinational corporations. A case study considers how, over ten years, a small firm developed a successful business model to compete in computer gaming. peerReviewed
Innovation as a driver of internationalization in the software industry
2013
Innovation and internationalization are two important factors for growth. This study analyzes whether innovativeness has an effect on the internationalization of software firms, and if so, how strong this effect is. Innovation and internationalization have rarely been studied together, with research tending to focus more on the relationship between innovations and growth. However, internationalization is a key prerequisite for growth for companies operating in small domestic markets. This paper analyzes the innovativeness and internationalization of firms, using data from the Software Industry Survey conducted in Finland. Since the speed of firm growth and internationalization are dependent…
Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
La Teoria Post-Marshalliana dell’Impresa. Fondamenti e Prospettive
2008
Tree and orchard variability of Silver King nectarine(Prunus persica (L.) Batsch) fruit quality components
2013
The variability of crop quality accounts for most of seasonal variation of farmers’ incomes, since fruit growth and quality components may greatly change according to various environmental and within-tree factors. Canopy architecture and orchard layout are mainly responsible for fruit size, quality and its variability. A positive relationship was measured in peach between intercepted radiation and PAR and Trolox equivalent antioxidant capacity (TEAC). This study was carried out to measure within tree and orchard variability of fruit of the early ripening cv. Silver King nectarine (Prunus persica (L.), Batsch) 8-years-old peach trees trained to a Y-shape and Delayed vase. Fruit were picked t…