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Employing Value Chain Theory To Address COVID-19 Outbreak In Tourism Management: A Resilience and Stakeholder View
The COVID-19 outbreak is causing severe damage to the tourism sector. Gradual restrictions are imposed by the world's governments to improve social distancing and control the number of infected people. It creates a collapse in the tourism demand showing an unusual situation. The paper, after an in-depth analysis of the literature on the tourism value chain, aims to investigate actions and perspectives which influence tourism management in this challenging period. The study uses grounded theory to determine significant elements regarding the management of tourism. Through forty semi-structured interviews with individual people, the paper proposes a model of tourism restart based on value chain theory. The model finds out five relevant factors: tourist attractiveness (i.e., tourism flows, the composition of tourism flows, proximity tourism and coronavirus opportunities), receptive factors (i.e., new receptivity models, health, and prevention models), new business models (i.e., home delivery services, flow management applications, outdoor sports activities), digital divides (i.e., enhancement of the internet structure) and culture (i.e., new outdoor activities). This study contributes theoretically to the value chain theory establishing a model for tourism regeneration. Additionally, the paper gives new practical insights in terms of resilience activities that tourism entrepreneurs could implement for tourists.
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The Popular Financial Reporting for Hybrid Organization: A Solution to a Tricky Accounting Problem
The study aims to explore how Popular Financial Reporting allows transparency in a hybrid organization. The investigation is carried out considering Key Performance Indicators (KPIs), outputs and responsibilities, including all the actors involved. The paper uses longitudinal and exploratory case study in the Piedmont Region, in the City of Turin and the Social Cooperative Arcobaleno. Main findings show that actors of governance, i.e. citizens, employees, administrators, members, and elected politicians have different function and influences in hybrid organization. The popular financial reporting is flexible depending on the actors and identifies different KPI's to improve transparency.
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Communication and Data Processing in Local Public Group: Transparency and Accountability
The purpose of this story is to identify the role of information in the municipal public group with a view to New Public Governance and the need for mutual exchange between citizens and public bodies. The conducted analysis is quantitative subjective; the theory is demonstrated through the focus of a real case to increase the understanding of theoretical assumptions. The carried-out elaboration, after having identified the variables considered and the possible mathematical relationship between variables. The New Public Governance (NPG) sees public affection closely related to the need for information, this leads to study the real effects towards a new theory of citizen choice. The study shows that the use and dissemination of communication and processing tools in local authorities can have a positive impact on responsibility and transparency, improving trust in local governments and citizen participation in civic or political life. The information provided through open organic data on all sectors ensures greater trust in local public bodies and civic participation. The use of social indicators is a useful tool for assessing population satisfaction and understanding of the information provided to better plan and plan public services and municipal group interventions. The identified tools can be used to analyse the relapse and the involvement of both information and processing tools in the process of communicating the outputs to the stakeholders. All municipal groups have new tools for assessing planning and control. New analysis of the role of information in NPG.
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Legislation, policies and organization of community based Centers for HIV diagnosis and prevention in Piedmont Region
The article describes how the fight against AIDS is tackled, from an organizational and legislative point of view, especially with regard to HIV test offer to as many people as possible, with a focus on people with higher at-risk behaviors, in order to reduce the cases of immunodeficiency and unawareness of the serological state. The community-based services and the implementing policies of Piedmont Region answer to the need for integration already offered by the Regional Health Service. The features and results confirmed by a pilot project can be a useful reference for the activation of integrated services on the territory
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IL BILANCIO CONSOLIDATO DELLE AZIENDE PUBBLICHE LOCALI: CRITICITÀ E SOLUZIONI DAI CASI DI STUDIO
L'introduzione del bilancio consolidato del "gruppo pubblico", che ha trovato piena applicazione con il D.Lgs. 118/2011, ha rappresentato una delle innovazioni più complesse all'interno della riforma contabile degli enti locali, in quanto si colloca in un contesto già particolarmente sollecitato da significative modificazioni, a partire dall'introduzione della contabilità economico- patrimoniale. Qualsiasi cambiamento normativo in ambito contabile deve essere esaminato sotto più punti di vista, considerando gli obiettivi attesi, le caratteristiche organizzative degli enti locali di riferimento e l'impatto prodotto, il grado di professionalità esistente, l'utilità dichiarata e percepita, i riflessi di natura sia operativa sia strategica. Il bilancio consolidato presuppone, per la sua adeguata predisposizione e per la concreta utilizzazione, l'esistenza di una cultura contabile evoluta, di capitale umano che abbia ben compreso la finalizzazione e le caratteristiche della contabilità economico-patrimoniale, su cui il bilancio consolidato si fonda. È necessario cambiare prospettiva nei rapporti con le entità partecipate, in quanto deve essere valorizzato il concetto di controllo, di collegamento, di indirizzo, non trattandosi solo di una mera questione contabile ma della rappresentazione di un'entità più ampia, di cui l'ente locale rappresenta la capogruppo, cioè il soggetto che la governa. Appare, pertanto, di grande interesse esaminare qual è, oggi e in prospettiva, la situazione italiana in merito alla comprensione e diffusione di questo importante documento, ponendo l'attenzione su alcuni macro-temi di particolare rilievo: la finalità del bilancio consolidato e la coerenza della regolamentazione; le modalità di definizione del gruppo pubblico locale; le scelte di consolidamento dei conti; gli impatti organizzativi; il confronto internazionale; le problematiche di natura operativa; le modalità valutative. Il volume ruota intorno al ruolo informativo del bilancio consolidato, alla sua concreta utilità, alla capacità di misurare le performance del gruppo pubblico, in funzione di come viene concretamente definito (e costruito). Più in dettaglio vengono affrontati, con approccio scientifico avvalorato da analisi empiriche, alcuni aspetti che permettono di meglio comprendere la reale portata, attuale e prospettica, dell'introduzione di questo documento, fornendo delle risposte alle domande di seguito riportate a titolo di esempio. Perché è stato introdotto il bilancio consolidato? Cosa si vuole conoscere? Le scelte operative attuate, che rappresentazione forniscono del gruppo pubblico locale? Quale finalità prevale (financial accountability, strumento a supporto delle decisioni, adempimento legislativo, …)? Quali sono gli impatti organizzativi prodotti dalla sua introduzione? Vi è coerenza tra il livello medio delle competenze contabili esistenti negli enti locali e quelle necessarie? Qual è l'impatto sulle relazioni tra ente capogruppo e soggetti controllati e/o partecipati? In definitiva, l'introduzione del bilancio consolidato (come delle altre modificazioni avvenute) deriva dalla necessità (volontà) di attuare un processo di cambiamento: è interessante capire, tenendo anche conto degli attori coinvolti (regulator, users e preparers), cosa sarebbe dovuto cambiare e cosa è davvero cambiato, cercando di individuarne le cause. È quindi importante, in questa prima fase applicativa, porre in essere una post implementation analysis, attraverso la quale individuare le principali difficoltà operative e organizzative e, conseguentemente, offrire utili indicazioni (policy implication) in primis ai soggetti regolatori (regulator) ma anche a chi predispone il bilancio consolidato e a chi lo utilizza (preparer e user). Dal punto di vista metodologico, l'approccio utilizzato è quali-quantitativo, con ricorso ad analisi della letteratura, analisi empiriche fondate sia sull'esame dei bilanci consolidati predisposti a partire dalla fase di sperimentazione, sia sulla somministrazione di questionari, soprattutto indirizzati ad approfondire le problematiche di natura organizzativa (intese in senso ampio) e tecnica. L'attenzione è posta esclusivamente sui Comuni identificando, in funzione della specifica problematica indagata, campioni specifici. La struttura del lavoro è la seguente. Il primo capitolo si propone di analizzare le maggiori criticità legate all'attuazione del principio nazionale per la redazione del bilancio consolidato degli enti locali: dapprima viene approfondito il quadro normativo-contabile di riferimento, anche attraverso la ricostruzione delle sue più importanti tappe evolutive, per poi trattare brevemente, in ottica comparativa, gli aspetti salienti che caratterizzano l'equivalente standard internazionale IPSAS 35. Il secondo capitolo approfondisce, con un'analisi specifica, uno degli aspetti di maggiore criticità nella predisposizione del bilancio consolidato, cioè la definizione di gruppo pubblico locale (reporting entity) e dell'area di consolidamento, sulla quale il grado di discrezionalità è ancora elevato. Il terzo capitolo è dedicato all'analisi descrittiva delle prime applicazioni empiriche emergenti dall'esame dei questionari somministrati. In particolare, dopo una parentesi sugli aspetti metodologici, l'approfondimento è relativo a due dimensioni specifiche: l'utilità percepita del bilancio consolidato e le difficoltà incontrate sia sul piano tecnico-contabile sia sul piano strettamente operativo. Il quarto capitolo affronta, sempre attraverso l'esame dei questionari, un tema di grande rilevanza, cioè l'impatto organizzativo del bilancio consolidato esaminando, tra l'altro, quali sono e saranno le ripercussioni indotte dalla sua introduzione, le modalità con cui è stata attuata, i soggetti coinvolti all'interno dell'ente locale, il grado di collaborazione delle partecipate. Il quinto capitolo sposta l'analisi sugli aspetti valutativi, partendo dalla considerazione che il bilancio consolidato va esaminato congiuntamente a quello individuale dell'ente locale. L'obiettivo è esprimere delle valutazioni sulla differente situazione economica emergente dai due bilanci, che si riflette (si potrebbe riflettere) sulla valutazione delle politiche fiscali, delle condizioni finanziarie, del grado di rischio, dell'impatto economico e sociale sul territorio di riferimento. Il sesto e ultimo capitolo riprende le tematiche dei capitoli precedenti e le sviluppa da un punto di vista empirico, valutandone l'impatto sulle differenti fattispecie di enti territoriali, evidenziando le criticità rilevate nelle fasi operative e le proposte di soluzione individuate. A conclusione del lavoro, si ringraziano tutti gli Autori per l'impegno profuso e per lo spirito di gruppo che hanno trasmesso; i Curatori dell'intero progetto di ricerca, i proff. Luca Bartocci e Riccardo Mussari, per le efficaci modalità con cui hanno coordinato i lavori; Sidrea per aver promosso e sostenuto questa linea di ricerca.
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The impact of ESG performance on intangible assets and intellectual capital in the food and beverage industry
In: Management decision
ISSN: 1758-6070
PurposeThis study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG's critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.Design/methodology/approachWe adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.FindingsGlobally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.Originality/valueThis study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.
Performance Evaluation in the Inter-Institutional Collaboration Context of Hybrid Smart Cities
In: Journal of intercultural management: the journal of Spoleczna Akademia Nauk, Band 13, Heft 3, S. 20-46
ISSN: 2543-831X
Abstract
Objective: The smart city is defined as a mix of urban strategies aimed at optimizing and innovating public services. Current cities are hybrid and affected by complex systems with inter-institutional collaboration. This study aims to understand which variables are most present and important according to the literature review and comparative analysis of two case studies.
Methodology: The authors have chosen the emerging smart city of Turin and Lugano to conduct a cross-analysis based on the matrix proposed by Yin (2017). This research is characterized as a holistic study of multiple cases.
Findings: The research was carried out thanks to results produced by literature and emerging from the analysis of realities exposed, to assess the performance of projects and urban sustainability. A set of 71 indicators has been designed to assess the impacts of a smart city. 5 Indicators are related to management performance, 18 to governance and 48 to reporting.
Value Added: This research aims to implement the theory of information reporting by providing guidelines for indicators in inter-institutional, cross-sectoral and multi-level contexts maximising smart factors in cities and meeting stakeholder needs in a hybrid organization.
Recommendations: Future research is recommended to confirm the relevant indicators for stakeholders associated with communication methods.
Halal certification impact on firms' corporate social responsibility disclosure: Evidence from the food & beverage sector in Italy
In: Corporate social responsibility and environmental management, Band 28, Heft 4, S. 1376-1385
ISSN: 1535-3966
AbstractThis paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies. We employ an explorative method using content analysis, followed by chi‐square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non‐Halal company and CSR disclosures. Additionally, there is a significant and positive relationship between Halal certified CSR firms' disclosure index and return on investment. The paper reveals that companies with Halal certificates have a greater tendency towards CSR. The results are relevant for academics and practitioners. To the best of our knowledge, our paper strengthens the discussion on halal certification and CSR scientifically. Additionally, our results are useful for practitioners as managers and entrepreneurs, to understand halal certification's value and its link with the environmental, economic and social space.
Impact of climate change mitigation policies on corporate financial performance: Evidence‐based on European publicly listed firms
In: Corporate social responsibility and environmental management, Band 27, Heft 6, S. 2491-2501
ISSN: 1535-3966
AbstractThis study examines the relationship between climate change and firm performance in the context of European publicly listed companies. We conduct a multivariate regression analysis using Corporate Environmental Performance and Corporate Financial Performance as independent and dependent variables, respectively. A financial statement analysis of European publicly traded firms with high environmental performance shows that they register high corporate financial performance. Environmental performance positively impacts financial performance (β = .013, p‐value < .01). Return on equity (ROE) is positively related to firm size and CE1 (carbon emissions) intensity but negatively linked to CE2, CE1 & 2, and capital intensities. However, return on investment (ROI) is positively correlated with all the control variables, including capital intensity, firm size, and growth. The results confirm that the firm‐wide adoption of environmental practices reduces environmental risks, and thereby lowers production costs and increases profits. These findings can guide policymakers and organizations pursuing climate change mitigation and sustainable business solutions.
Analysis of Organizational Elements in the Arrangement of HIV Rapid Tests Offer
In: International journal of academic research in business and social sciences: IJ-ARBSS, Band 8, Heft 2
ISSN: 2222-6990
Legislation, policies and organization of community based Centers for HIV diagnosis and prevention in Piedmont Region
The article describes how the fight against AIDS is tackled, from an organizational and legislative point of view, especially with regard to HIV test offer to as many people as possible, with a focus on people with higher at-risk behaviors, in order to reduce the cases of immunodeficiency and unawareness of the serological state. The community-based services and the implementing policies of Piedmont Region answer to the need for integration already offered by the Regional Health Service. The features and results confirmed by a pilot project can be a useful reference for the activation of integrated services on the territory.
BASE
Can Virtual Influencers Represent a Solution for Municipalities Management Models? A Content Analysis to Explore How Digital Transformation Pushes Toward Social Change
In: ENGTEC-D-23-00345
SSRN
Participatory Budgeting as a Democratic and Managerial Innovation: Recent Trends and Avenues for Further Research5
In: Central European journal of public policy: CEJPP, Band 18, Heft 1, S. 52-71
ISSN: 1802-4866
Abstract
Participatory budgeting was introduced in Latin America in 1989, and within 10 years, this innovation spread all over the world. At the same time, researchers outside Latin America showed a growing interest in the issue, resulting in more diversified research. A few scholars have already tried to provide comprehensive literature reviews; however, these efforts have had a narrow focus or have appeared as embedded parts of analyses of specific issues. This article aims to (1) identify recent worldwide research trends in participatory budgeting, (2) identify the most popular issues addressed by international research and (3) suggest avenues and subfields of further research. We employed bibliometric techniques to analyse articles published in journals that were indexed and abstracted in the Web of Science database from 2001 to 2020.
Does Citizen Involvement Feed on Digital Platforms?
In: International journal of public administration, Band 45, Heft 9, S. 708-725
ISSN: 1532-4265