Search results for "value"

showing 10 items of 5321 documents

From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies

2019

The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. …

Settore SECS-P/07 - Economia AziendaleNPM accrual accounting chart of accounts Sicilian Regional public bodies public value
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Scritti in onore di Pellegrino Capaldo

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 significativi casi di adozione di politiche 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 dette politiche nel sistema di programmazione e controllo delle aziende che erogano tali servizi. Il presente lavoro adotta una diversa prospettiva di analis…

Settore SECS-P/07 - Economia AziendaleQuality in delivering public services has been recognised as a major issue challenging performance in the public sector as well as the ability to operate effectively and within budget constraints. Empirical findings shown by the literature demonstrate that concrete efforts have been produced towards the evaluation and improvement of satisfaction levels of citizens and other Public Administration’s ‘customers’. However still today this issue portrays many unresolved criticalities particularly concerning the methodological approaches and operative tools to adopt in order to integrate ‘customer satisfaction’ programs with the wider organisational control system in each public administration. This paper adopts a non-conventional view of the ‘customer satisfaction’ concept. This is currently meant as a matter of social reporting or even statistical analysis based on the users’ perceptions on the level of provided services by a given (front office) unit in the public sector. Here an inter-institutional perspective is adopted with a view to map the overall value chain leading to the final product delivered to citizens or the community. Inside this chain tracking the underlying administrative products delivered by back-office units to their ‘internal clients’ in the public administration is recommended as a fundamental step to understand how to improve performance in satisfying citizens’ needs. This should also require a proper link between the administrative units’ goals and performance measures to the desired efficiency and effectiveness of processes leading to the attainment of administrative products providing the basis of the final services delivered to the private sector. Based on first empirical findings from field analysis in the Italian context the paper aims to outline an approach which could assist both politicians and managers to better assess and improve performance according to a customer satisfaction perspective.
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Value and Accounting between History and Theory: the Italian Case

2008

The paper looks for the philophical and economic roots of accounting conceptions of value, and the following methods of evaluation, through the main accounting 'classical'authors of Italian doctrine. The basic assumption is that 'value' is not only an accounting concept but a multidisciplinary category that, incidentally for other disciplines, is central for accounting itself. The authors focus on the period following the 'precepts' period (late XV - early XIX century) and preceding the 'Zappian Revolution' of 1926 that gave birth to "Economia aziendale". So the Lombard School (Crippa and Villa), the Tuscan one (Cerboni and Rossi), Emanuele Pisani, the Venetian one (Besta, Alfieri and the f…

Settore SECS-P/07 - Economia AziendaleValue Accounting History Italian Schools of AccountingValueAccounting History
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Related Party Transactions, Fair Value and Financial Statement Disclosures in Italian Professional Football Clubs

2013

Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm‟s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…

Settore SECS-P/07 - Economia Aziendalefair valuerelated party transactionUEFA Financial Fair Play
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Modelli innovativi di lending value chain degli intermediari bancari: implicazioni finanziarie ed economico-aziendali.

2011

L’articolo mette al centro dell’analisi la catena del valore del lending business nell’economia degli intermediari bancari, quale momento qualificante e decisivo per lo studio dei processi di de-integrazione verticale nel settore dell’intermediazione creditizia. Il modello innovativo di business dell’intermediazione creditizia, denominato originate and distribute, ha contribuito a trasformare quasi “geneticamente” l’intermediario bancario, con rilevanti effetti di instabilità sistemica, che hanno interessato la struttura e il funzionamento dei sistemi finanziari.

Settore SECS-P/11 - Economia Degli Intermediari Finanziarilending banking value chain financial innovation business models financial intermediation.
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Air quality and integration of short-term and long-term pollutant data

2008

Modelling PM10 is an important problem in statistical methodology, above all to explain the PM10 behaviour in space and time, since it has been linked to many adverse effects on human and environmental health. But the large spatial variability of the main traffic-related pollutants, and in particular here the PM10, implies the impossibility of obtaining from the data of the fixed stations a complete pictures of the atmospheric pollution in the urban areas. Information from fixed monitoring stations (long-term measurements) are therefore integrated with the ones deriving from mobile station (short-term measurements). Short-term measurements are incomplete and so it is necessary to integrate …

Settore SECS-S/01 - StatisticaPollution short-term series PM10 missing values single imputation method
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On VaR using modified gaussian copula

2008

The problem of modeling asset returns is one of the most important issue in finance. People generally use Gaussian processes because of their tractable properties for computation. However, it is well known that asset returns are fat-tailed leading to an underestimation of the risk. One of the most recent proposals is to model the interdependence of asset returns, for example in a portfolio, by means of Copulas and choose marginal distributions with fat tail to fit the single asset returns. The aim of the paper is to show first results concerning the evaluation of Portfolio Value-at-Risk (VaR) using the Gaussian copula, modified by introducing a particular correlation coefficient, and assumi…

Settore SECS-S/01 - StatisticaValue at risk copulanon gaussian distributions
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Orientamenti etico-religiosi ed autocollocazione politica

2002

Valori, Religione, Politica

Settore SPS/08 - Sociologia Dei Processi Culturali E ComunicativiValues Religion Politics
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Shareholder Wealth Effects of Women on Boards Promoting Policies: Evidence from Germany

2017

This study discusses differences in the effectiveness of voluntary and mandatory policies promoting women on boards and their potential effects on stock price returns. Furthermore, it classifies the announcements of the policy proposals discussed in Germany and analyzes their impact using event study methodology. The event date identification follows a two-step procedure employing search engine query data from GoogleTrends and traditional search methods using Lexis-Nexis and newspapers. One key event produces negative significant cumulative abnormal stock returns (CAR) of approximately 1.3 percentage points. Further regression analysis of the CAR reveals that the share of women on the super…

Shareholderbusiness.industryTurnoverCorporate governanceRegression analysisAccountingbusinessShareholder valueStock priceStock (geology)NewspaperSSRN Electronic Journal
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Confined Crystals on Substrates: Order and Fluctuations in Between One and Two Dimensions

2010

The effect of lateral confinement on a crystal of point particles in d = 2 dimensions in a strip geometry is studied by Monte Carlo simulations and using phe- nomenological theoretical concepts. Physically, such systems confined in long strips of width D can be realized via colloidal particles at the air-water interface, or by adsorbed monolayers at suitably nanopatterned substrates, etc. As a generic model, we choose a repulsive interparticle potential decaying with the twelfth inverse power of distance. This system has been well studied in the bulk as a model for two- dimensional melting. The state of the system is found to depend very sensitively on the boundary conditions providing the …

Shear modulusCrystalPhase transitionMaterials scienceCondensed matter physicsHexagonal latticeIsing modelSolitonBoundary value problemColloidal crystal
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