Search results for "Economia"

Sistemi di governo e di valutazione della performance per l'azienda "Università"

2011

Le cattedre di Ragioneria nel regno Lombardo Veneto nel periodo di preparazione all'Unità d'Italia. In: Atti del Convegno nazionale della Società Ita…

2011

LE CATTEDRE DI RAGIONERIA NEL REGNO LOMBARDO-VENETO

GIUSEPPE CERBONI: ACCOUNTING THEORIST AND PRACTITIONER

2012

This paper outlines Cerboni’s thought through a study of his main publications. It underlines the scientific nature of his work, not only through chronological interpretation,but above all through a logical-systematic interpretation based on its contents and contexts

Applying Dynamic Performance Management to foster collaborative governance in Higher Education: A conceptual framework

2020

Higher education is characterized by growing complexity and uncertainty, which highlight how wicked issues cannot be addressed by one organization acting alone. A collaborative governance approach is here proposed to tackle these issues. Such a perspective has been implemented widely, from public services design and delivery to infrastructure development and environmental protection. Although higher education is not less critical than the above areas, less attention has been paid to collaborative governance in this feld. To foster collaborative governance in higher education, based on a literature review, we develop a conceptual framework using the dynamic performance management approach. T…

Le strategie di comunicazione delle imprese vitivinicole. Analisi del caso siciliano.

2008

Scopo della presente ricerca è quello di ricercare ed analizzare le differenti strategie di comunicazione condotte dalle imprese vitivinicole siciliane, in particolare quelle peranti con forme aziendali societarie, rientranti nella dimensione "grande".(> 1 milione di bottiglie)

Conceptual Framework e Valutazioni: Dibattito e Proposte

2015

In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This paper aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The paper develops a synthetic proposal by means of a historical survey on normative and thought developments in the field of measurement. Thus, the first part of the same, resumes the main steps toward the adoption of a global base of measurement and its contradictions and standstills. Afterwards, the parallel stream of acco…

Il consorzio del vino Marsala. Una lettura economico-aziendale della sua storia, evoluzione, declino e possibili scenari futuri.

2020

Since the 1940s, the first initiatives take places to create the Marsala wine consortium. In 1963, the constitution of the consortium actually occurs, making Marsala the only Italian wine whose rules of operation are derived from a state law. For almost 50 years the Consortium was a point of reference for producers, amd actively contributed to the qualitative development of the image of Marsala. However, in 2016, after a glorious hustory, the Marsala Consortium no longer appears in the official ministerial list of consortia of Italiam DOC wines. The main reasons for this, illustrated in the paper, can be traced to the drastic reduction of the adherents to the consortium, to the contrasts th…

Analysing a Corporate Social Responsibility Strategy through a System Dynamics perspective: evidences from a Colombian case-study

2009

Implementing a sustainable CSR Strategy through a System Dynamics Perspective: evidences from a Colombian case-study

2009

During last decades, Corporate Social Responsibility (CSR) strategies received a growing attention from both businesses and non profit organisations. However, very often organisations fail to correctly implement a successful CSR strategy. Through the analysis of a case-study, this paper tries to demonstrates how a CSR strategy could fail in the long term if a open-loop logic is adopted. On the contrary, by making explicit the feedback loops structure underlying a CSR strategy, the system dynamics approach is likely to better support decision makers in implementing effective CSR strategies able to foster sustainable long term growth. After discussing the main benefits and limits of the CSR c…

DESIGNING OUTCOME-BASED PERFORMANCE MANAGEMENT SYSTEMS THROUGH SYSTEM DYNAMICS MODELLING TO FRAME CORRUPTION BEHAVIOUR IN PUBLIC PROCUREMENT

Corruption is one of the most significant problems facing Serbia. While there are some signs that corruption may have become less rampant in recent years, available evidence suggests that corruption levels are still high while trust in key institutions is low (European Commission, 2014). This phenomenon is ubiquitous and has serious consequences on a country’s public welfare. Numerous conducted studies have mainly focused on specific characteristics such as economic issues, legal issues, social propositions, impact on national development, and about economic policy. The rationale of this research is to concentrate on a specific Anti-Hail Public Service provider in Serbia by not only explori…