1,109 Works

ELEMENTI DI SOSTENIBILITA’ DELLA RACCOLTA DIFFERENZIATA “PORTA A PORTA” CASO DI STUDIO

Vittorio Vaccari, Cristina Cordoni & Francesco Briccarello
Nel passato, le metodologie utilizzate per lo smaltimento dei rifiuti, quali l’utilizzo della discarica, l’incenerimento senza recupero di energia e lo sversamento in mare aperto, non hanno valorizzato i rifiuti come risorsa. Le Direttive successive, invece, si focalizzano sulla prevenzione dei rifiuti dove possibile o, alternativa-mente, sulla minimizzazione dei danni che i rifiuti provocano all’ambiente. In questo Paper, viene analizzata la progressiva modificazione del trattamento dei rifiuti urbani, facendo riferimento ad una Società che opera...

UN’INDAGINE SULLA QUALITÀ DEI PIANI DELLA PERFORMANCE NELLE UNIVERSITÀ STATALI ITALIANE: QUALI PROSPETTIVE PER IL FUTURO?

Maria Teresa Nardo, Daniela Sangiorgi & Benedetta Siboni
Il processo di riforma che ha interessato il settore universitario italiano ha affidato, tra l’altro, alle università il compito di definire direttamente la propria programmazione. In questo quadro, gli atenei statali sono stati chiamati ad affrontare la sfida di esplicitare la propria performance attesa, come sostenuto anche dalla normativa in materia di produttività e trasparenza delle pubbliche amministrazioni, che assegna un ruolo centrale alla formulazione del piano della performance. Il presente studio, avvalendosi di un...

Beyond Stakeholders Theory:Financial reporting and voluntary disclosure in Italian SME according to a System dynamics point of view

Valerio Antonelli, Raffaele D'Alessio & Francesca Cuomo
In most studies, the relationships between voluntary disclosure in financial reporting and two main characteristics of the firms are examined. One characteristic is the size of the company, and the other is the company’s listing status. Thus, large and listed firms are extensively investigated in worldwide literature. Less attention is paid to small and medium sized entities which are more than the 90% of the firms both in developed and undeveloped countries. Purpose of the...

Cambiamento dell’ambiente e vulverabilita’ d’Impresa: il ruolo integrato dell’ERM della resilienza e dell’antifragilita’ nel fronteggiamento del rischio e dell’incertezza

Luigi Selleri
The high dynamism of environment and of market enterprise must cope with highlights relevance of vulnerability in deciding and implementing the strategy. In this paper, with reference to this contest, we analyze roles of ERM, Resilience, Antifragility, and reasons that impose their integration, to cope with risks and uncertainty regarding enterprise vulnerability.

La nuova Via della Seta

Adele Colli Franzone
Dopo quattro anni di lavoro è stato messo a punto e presentato al forum “One belt one road” il progetto della “Nuova Via della Seta” da parte del Presidente cinese Xi Jinping alla presenza di ben ventinove Capi di Stato e di governo nella località di Yanqi Lake. Il progetto definisce un insieme di infrastrutture che unisce la Cina al resto del mondo coinvolgendo almeno sessantacinque paesi e ponendosi in tal modo come “guida” della...

L’utilizzo del Report Integrato in Italia. Stato dell’arte e prospettive future

Matteo Pozzoli & Benedetta Gesuele
La globalizzazione, la crisi economico-finanziaria, l'adozione di nuovi atti legislativi e la crescente domanda di informazioni in uno all'evoluzione delle esigenze di informazione degli stakeholder aziendali; sempre più interessati non solo alle informazioni finanziarie ma a quelle non finanziarie come la governance, la strategia e la politica ambientali; hanno modificato la reportistica aziendale. L’Integrating reporting è considerato la risposta a tali cambiamenti. Esso mira a fornire ai lettori una visione dell’azienda nella sua complessità. Lo...

Banche vs Imprese: antagonisti o partner nella crescita?

Anna Chiara Invernizzi, Valentina Brunetti, Roberto Colombo & Diana Anna Passarani
Partendo dall’assunto secondo cui un rapporto banca-impresa basato sulla fiducia reciproca possa migliorare le possibilità di accesso al credito delle imprese, il presente studio è volto a comprendere “se e come” i meccanismi di pianificazione e controllo possano essere utilizzati per migliorare le attuali caratteristiche dei flussi informativi tra istituti di credito e PMI. Analizzando le odierne peculiarità del rapporto banca-impresa ed il grado di sviluppo della pianificazione strategica e del controllo di gestione, i...

Reproducing organizational networks in laboratory with mirror neurons perspective

Laura Tampieri
The paper analyses the development of new organizational arrangements focusing on inter-organizational forms building and adopting the mirror neurons perspective. This approach could be tested with the Practice Management (Simulimpresa) methodology, based on learning by doing, for two reasons: first, it consists in the reproduction of a real organization in a simulated environment and, secondly, it is a didactical methodology addressed to develop behaviours oriented to networks management. The paper investigates the dynamics of internal...

The codes of ethics of S&P/MIB companies: an investigation of their contents and the main factors that influence their adoption

Ennio Lugli, Ulpiana Kocollari & Chiara Nigrisoli
This paper introduces and discusses the initial results of a survey focused on the contents, adoption, role and effectiveness of company codes of ethics.The paper examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (S&P/Mib). The purpose of the investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to...

I bilanci di sostenibilità e delle risorse intangibili: il processo di integrazione nelle aziende italiane

Matteo Pedrini
I risultati delle ricerche effettuate a riguardo dei tradizionali sistemi di reporting dimostrano un declino nel valore dell’informativa offerta dai bilanci d’esercizio. Tale declino è conseguente ai limiti che caratterizzano i report dei sistemi di tipo tradizionale: il permanere della possibilità di un utilizzo improprio della normativa esistente, la rendicontazione delle performance circoscritta a quella di natura economica, la miopia rispetto alla sostenibilità dei vantaggi competitivi e l’insufficiente considerazione della dimensione dei rischi. La presa...

I fondi speciali del Bilancio dello Stato per la copertura finanziaria delle leggi di spesa. La funzione degli accantonamenti di segno negativo.

Antonio De Luca
Article 81 of the Italian Constitution, concerning the constraints to budgetary choices, establishes the "necessity of financial coverage" of the spending laws that involve new or greater expenditure or less revenue (art. 81, fourth paragraph of the Constitution: "Each other law that cares new or larger expenses has to point out the means to afford them"). In this context it's important the analysis of the financial coverage aimed at guaranteeing respect of the financial equilibrium...

L’esercizio provvisorio dell’impresa del fallito

Francesco Fimmanò
This paper seeks to provide an in-depth discussion of the decision to proceed with the provisional operation of a bankrupt enterprise. Once there is no longer the prospect of the bankrupt firm overcoming its financial problems (after, among other things, the abrogation of the receivership procedure), bankruptcy law proceeds with a reallocative liquidation based on the special management model, in particular adopting the option which, during recent years when the so-called Prodi-bis measure has been...

Systems Thinking e System Dynamics. L’arte di capire la dinamica ed il controllo dei sistemi.

Piero Mella
To "understand the world" means, in fact, to be able to construct coherent and sense-making models of it which may allow us to acquire, update and transmit our knowledge. I believe that intelligence depends on the ability to construct such models. Intelligent persons are those who learn quickly and effectively; they have the ability (innate or acquired) to construct, utilize and modify models; they can understand their interconnections and changes and always "know" what is...

Il ruolo del Bilancio Sociale per il miglioramento dell’accountability e delle scelte di governance dei tribunali. Un’analisi descrittiva ai fini dell’evidenza empirica

Ubaldo Comite
The subject of this paper is social report in the courts. The aim of this study is to investigate the relationship that exists among accountability, social report and organizational-managerial configurations, carrying out an exploration of judicial administrations in Italy, using an economic-business focus. The study was conducted through the analysis of institutional sources and laws in matter, as well as making use of both Italian and international literature on judicial systems. The information was gathered...

Alcune note sui bilanci delle aziende non profit

Marco Taliento
The article deals with the main aspects related to the financial (and non financial) reporting of no profit organizations operating in our country. Also due to the absence of a specific law or systematic norms for this matter, it seems useful to consider the very recent accounting principles / standard or guidelines, in light of the previous studies. The paper distinguishes three analysis levels: the first is the economic-substance one (aim, assumptions, general and peculiar...

Between democracy and management: local government and the dilemma of spoils system. An analysis of the UK model.

Alessandro Sancino
The article analyzes the status quo of the use of spoils system in local government and highlights a theoretical model for the application of spoils system, labelled “competitive spoils system”. This model - based on UK experience - mixed up democratic, meritocratic and managerial concerns and is characterized by extended responsibility for appointments, independent regulation, open competition and an appointment process clearly on the public agenda and on civic accountability.

Business and non-Business Value Creating Organizations in the “Information and Internet Age”.

Piero Mella
This study seeks to present a theoretical framework to analyse the influence of Web-Based Information Technologies (WBITs) on the efficiency of the production organization, as revealed by the latter’s economic and financial performance. Accepting the assumption that the activity for the production of value is carried out by permanent organizations, I propose several basic definitions to show how production organizations can be considered as autopoietic systems which are coupled to the environment, as well as...

Clustering in the global economy. The Combinatory Systems© Approach.

Piero Mella
If economic globalization, on the one hand, stimulates growth in the scale of production processes and of firms,networking and transnational processes, on the other hand it reinforces local economies and favours the genesis ofclusters of small production units in various forms: clusters, conglomerates, filière, districts, constellations and so on. There is no contradiction in these macro and micro globalization phenomena: the development of production iseither global or local, distributed or concentrated, worldwide or regional, and...

The role of ICTS in the management change of local municipalities

Luca Anselmi, Alessandro Capocchi & Simone Lazzini
The development of new technologies based on information/communication and their implementation inside public sector is being very significant: ICTs are changing the information system and the organizational, managerial, relational and cultural dimensions of Italian public sector. In particular the ICTs implementation is changing the way to produce and to distribute public services to citizens and to SMEs. The information management has always been very important in public sector: the management of the documents and of...

Managerial and evaluation problems in development projects of transition countries.

Massimo Bianchi
Paper presents and discusses, on the basis of some experiences managed in development projects of small and medium business in Balkans’ Countries and particularly Albania, Croazia, Serbia and Slovenia, problems connected to the organizational structures of these interventions and to the evaluation of results.

The contribution of University in developing Entrepreneurial potential of the SMEs sector in Albania.

Ariana Çepani
The SME sector has unquestionably progressed in the years since the collapse of collapse of Communism and central planning. The initial surge of new entrants in the period 1990-1993 – overwhelmingly in the trading, importing and petty services sectors – has now subsided. The early and easy opportunities for high profits have now effectively all been found, exploited and competed away. Many prospective entrepreneurs are now setting up in more sophisticated ventures involving high levels...

Engineering and Business Education. Where Do We Go From Here? A Partnership Among University, Business, and Government

Kuei-Wu Tsai
The industrial revolution in the past two-and-half centuries had not only increased the productivity, it had changed the economy, the society, and the history of mankind. The information and internet revolutions in the past thirty years have caused even more profound impacts on the world around us, including education. The internet has brought the people and the world closer together. As a result, engineering and business professionals are facing similar challenges, and need to work...

Business and non-Business Value Creating Organizations in the “Information and Internet Age”.

Piero Mella
This study seeks to present a theoretical framework to analyse the influence of Web-Based Information Technologies (WBITs) on the efficiency of the production organization, as revealed by the latter’s economic and financial performance.Accepting the assumption that the activity for the production of value is carried out by permanent organizations, I propose several basic definitions to show how production organizations can be considered as autopoietic systems which are coupled to the environment, as well as teleonomic...

Il processo di pianificazione e controllo nel nuovo modello organizzativo delle Amministrazioni Pubbliche.

Giuseppe Traversa & Maurizio Potente
I primi risultati ottenuti dalla sperimentazione dei metodi e strumenti di e-government proposti consentono di formulare un modello interpretativo sull’impatto organizzativo delle tecnologie gestionali in rete e di svolgere alcune riflessioni volte soprattutto a guidare il lavoro futuro. Le amministrazioni pubbliche che partecipano all’esercizio comune hanno tipologie diverse: amministrazioni centrali dello Stato, amministrazioni regionali, Provinciali, Comuni, ASL, Musei, Istituzioni culturali e altre istituzioni ancora. Partecipano alla sperimentazione in rete anche alcuni Paesi Europei ed extraeuropei:...

CESIT: un´applicazione di tecnologia informatica avanzata per la conoscenza del territorio nel comune di Cesena.

Roberta Ravaioli & Morena Moretti
Il processo di informatizzazione, iniziato da diversi anni, ha portato grossi cambiamenti nella Pubblica Amministrazione, sia nei rapporti tra Settori-Enti diversi, sia nelle modalità operative di erogazione dei servizi al cittadino. È cambiato il senso del servizio verso cui si va orientando la Pubblica Amministrazione: riconoscimento dell’individuo non come suddito ma come destinatario di servizi; la customer orientation è il primo passo verso una concezione di amministrazione aperta al processo di trasformazione che avviene nella...

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