Search results for "azienda"

Social, Environmental and Financial Information

2018

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain. It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisat…

Labour Market Policies and Recruitment in Europe and Italy

2017

Over the last few years, most studies and labour market policies have focused on the competence of people seeking employment. Few studies have tackled the issue from the point of view of employers and how policy might affect the personnel recruitment. The aim of this article is to try to understand the impact of labour policy on the processes involved in seeking personnel, with specific reference to business organizations. After examining the strategic, organisational and environmental variables that affect the personnel recruitment, the study focuses on analysing active and passive labour policies in Europe and Italy. The results that emerge highlight the fact that labour policy affects ce…

La «responsabilità personale» dei collaboratori per il bene dell’azienda ed il ruolo critico della leadership

2012

Exploring Countercyclical Fiscal Policy in Local Government: Moving Beyond an Aggregated Approach

2014

There is a renewed interest in the fiscal health of local governments in the United States, which is being driven in part by academic research, professional organizations, and the economy. This renewed interest also includes how local governments use their cash reserves for countercyclical fiscal policy, which is a stream of research that has received minimal attention in the literature. We respond in this article by exploring how 97 North Carolina counties used their cash reserves from 2005 to 2012, which includes the great recession of 2008 and 2009. Our findings provide some evidence of countercyclical fiscal policy in local government when exploring the use of cash reserves from an aggr…

The 'Double Integrated System' in order to Manage Space-Time Articulations in 'General' Accounting Determinations

2012

On the italian debate concerning “Economia Aziendale”. The recent discovery of a manuscript by Emilio Ravenna (1930)

2016

The paper relies upon the recent discovery of the textbook of Accounting adopted in Palermo’s High Business School (the ‘ancestor’ of the Faculty of ‘Economics & Business’, founded after in 1936), just in its first years of opening (academic year 1930-31). It is a printed manuscript. This book was written by the local professor of Accounting, Emilio Ravenna, who operated in Sicily between the last decades of XIX century and the firstones of XX one, commonly considered (Guzzo, 2003) an intermediate scholar between the ‘Venetian’ (Besta) and ‘Tuscan’ (Cerboni) Italian Schools, adhering to the former for the accounting method and to the latter for the general theory of administrative funct…

Fostering growth patterns of SMEs through business model innovation. A tailored dynamic business modelling approach

2021

Abstract In the contemporary complex and fast-changing markets, there is persistent pressure for Small-and-Medium Enterprises (SMEs) to engage in business model innovation to promptly meet customer expectations and successfully compete for survival. In the last decade, multiple approaches to business model development and innovation have been explored. However, they have been primarily designed for large-sized companies, while SMEs display distinctive organizational attributes. Thus, SMEs require a tailored approach to design, experiment and innovate their business models, in order to frame the specific complexity of their value creation processes. This paper aims to explore how a Dynamic B…

Moving Away from Patronage: A Feedback Approach

2022

Patronage appointments in government are a continuing issue in many administrative systems. Especially for countries in Latin America and Africa patronage is considered a major impediment to developing more effective administrative systems. A great deal has been written describing patronage and discussing the causes for patronage, but much less research has addressed the dynamics of moving away from patronage to more merit-based systems. This paper reviews the patronage literature and then develops a dynamic feedback model for movement away from patronage. The model links the quality of the services provided by the government, the nature of the political party system, and levels of trust t…

Sustainable strategies for small companies competing 
against multinational giants

2012

Modelli concettuali e strumenti operativi per la valutazione e il miglioramento della «performance» nell’erogazione dei servizi pubblici in una prosp…

2014

La qualità dei servizi è stata riconosciuta come un rilevante aspetto caratterizzante la performance dell’azienda pubblica, analogamente alla capacità di operare secondo criteri di efficienza e nel rispetto dei vincoli di bilancio. Sebbene sia possibile riscontrare alcuni casi di customer satisfaction nelle amministrazioni pubbliche italiane, a tutt’oggi il tema presenta significative criticità, specialmente in ordine agli aspetti metodologici e agli strumenti operativi che consentano di integrare tali valutazioni nel sistema di programmazione e controllo e nel più ampio sistema di controllo organizzativo delle aziende che erogano tali servizi. Il presente lavoro adotta una diversa prospett…