Search results for "Measurement"

Improving performance measurement/management in Academic Institutions: a dynamic resource-based view. Insights from a field project

2011

Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided

2021

Over the last few decades, the sharing economy diffusion has implemented continu- ous changes in business model opportunities with multi-sided platforms (MSPs). MSPs are digital exchange platforms that connect unmatched demand and supply side participants through internet technology. Success examples of such businesses are Airbnb, Amazon, Uber, and Just Eat. How- ever, in many cases, such initiatives also experience high growth followed by a rapid failure. Due to MSPs peculiar and complex characteristics, this study suggests adopt- ing the dynamic business modeling (DBM) perspective. The DBM aims to make explicit reinforcing and balancing cause-and-effect relationships among strategic re- s…

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…

Understanding short- and long-term implications of “myopic” fleet maintenance policies: a system dynamics application to a city bus company

2010

Financial losses recorded in city bus companies often force managers to implement restructuring strategies aimed at improving business results. However, such decisions may not produce the expected consequences for a number of reasons. Both the internal and external environment in which such companies operate can make the design and implementation of long-term sustainable policies quite difficult. In fact, the result may be that decision makers introduce "effective" policies in a company subsystem, while ignoring the medium- and long-term implications of such decisions in the performance of the whole company. With the aim to detect the main causes underlying "myopic" fleet maintenance polici…

How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.

The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of market risk disclosure.

The Use of Financial and Non-Financial Performance Measures: A Contingency Perspective

2013

Financial and non-financial index and indicators are applied in industry for measure firms’ business and operational performance. Different mix of measures are usually implemented in practice and we argue that, to a certain extent, this variability can be explained according to some contextual factors, as for instance environmental uncertainty, decentralization, type of strategic organizations and managerial practices.We develop hypothesis on the association between the usage of certain performance measures and this factors in a contingency perspective. Exploratory research based on large scale survey on manufacturing firms supports our investigation and test of the research hypothesis. R…

Errors within web-based surveys: a comparison between two different tools for the analysis of tourist destinations websites quality

2011

Measurement of Water Soil Erosion at Sparacia Experimental Area (Southern Italy): A Summary of More than Twenty Years of Scientific Activity

2022

The main purpose of this article is to give a general idea of the scientific activity that was carried out starting from the 2000s on the basis of the data collected in the plots installed at the Sparacia experimental station for soil erosion measurement in Sicily, South Italy. The paper includes a presentation of the experimental site, a description of the methods and procedures for measuring soil erosion processes both available in the literature and applied at the Sparacia station (sediment sampling and water level reading in the storage tanks for total erosion measurements; profilometer, and Structure from Motion technique for rill erosion measurements), and the main results obtained in…

Wooden Surface Investigation: an Optical Approach Based on Shadow Moiré

2007

The interest in the mechanical behaviour of wood is a very important task due to the increasing role played by wood structures in modern architecture as well as its applicability in restoration of ancient buildings. The behaviour of wooden surfaces experiencing variable humidity conditions is of great importance both with concern to performances of wooden building’s structures and to ensure correct restoration and conservation of art works like wooden sculptures and panel paintings [1]. In literature there are only a few studies dealing with the influence of moisture on the physical properties of wood [1,2]. The characterization of wooden behaviour related to changes in the humidity level c…

Chemical characterisation of the gases released at Gyali Island, Dodecanese, Greece and preliminary estimation of the CO2 output

2021

Greece belongs to the most geodynamically active regions of the world and as such, it has to be considered an area of intense geogenic degassing. In terms of carbon, the territory is characterized by the high hydrothermal and volcanic activity of the South Aegean Active Volcanic Arc (SAAVA), and by widespread geological seeps of buried carbon dioxide and methane. In the present work, we investigate the island of Gyali located in the volcanic system Kos-Gyali-Nisyros. Nine gas samples have been collected on the island of Gyali in areas found both on land, in a small lake (∼2000 m2) along its beach, and in the sea close to the shore at shallow depths (<20 m). Results show that CO2 is the p…