The world entrepreneurial scenery, being under constant evolution because of globalization and the current international crisis, has changed corporate competition, requiring companies to meet such key-factors to succe...The world entrepreneurial scenery, being under constant evolution because of globalization and the current international crisis, has changed corporate competition, requiring companies to meet such key-factors to success as increased organizational flexibility and innovative development of their structures and products. Thus ＂NTBF＂ （New Technology Based Firms） are increasingly developing, that are able to act both as a major player in the innovation process, and as a link between the market and the production world and that need not only venture capital to cope with the large initial investment, but also such figures that, with their leadership qualities, are able to anticipate the market development. As a result, the emergence of the knowledge society has increasingly driven companies to search for new business figures, playing both the role of financing partners and of valuable support to the entrepreneur in running a business. Such distinguishing characteristics appear to be peculiar to the figure of the business angel that, thanks to the know-how and international contacts, acts not only as a simple partner but also as a leading force within the company, who is able to simplify the decision process of the business and drive it to plan profitable investment and winning strategies. Therefore, the present work is aimed at understanding how such a figure is crucial to the development of new companies operating in emerging economies being, as well, technologically advanced, as it is the case for Estonia, which is called the ＂Silicon Valley of the Baltic Sea＂. Thus, the work will first focus on the functions, organization and the benefits resulting from the involvement of business angels and, secondly, on the reasons why this figure is preferable to other operators involved in venture capital, namely venture capitalists. Finally, the good practices implemented in Europe by the various associations of business angels will be analyzed, paying particular attention to the Italian context, in order to consider the opportunity to develop, even in the Baltic Republics area, a similar institution being able to ensure, by promoting contact between entrepreneurs and business angels, the proper development of businesses, especially starting-up companies.展开更多
The aim of this article is to synthetically describe the research projects that a selection of Italian univer- sities is undertaking in the context of big data. Far from being exhaustive, this article has the objectiv...The aim of this article is to synthetically describe the research projects that a selection of Italian univer- sities is undertaking in the context of big data. Far from being exhaustive, this article has the objective of offering a sample of distinct applications that address the issue of managing huge amounts of data in Italy, collected in relation to diverse domains.展开更多
The process of the economic globalization that has increasingly made markets for goods and services, capital markets, and interdependent consumption patterns, is strongly linked to the current issue of the relationshi...The process of the economic globalization that has increasingly made markets for goods and services, capital markets, and interdependent consumption patterns, is strongly linked to the current issue of the relationship between marketing and territory. Marketing is usually described as a set of tools used by businesses to promote the exchange of goods and services produced in order to fully meet the demand of the community of the territory in which they operate. Therefore, to apply marketing to the territory, one needs to identify a set of rules for programming, evaluation, and promotion, in order to attract producers and consumers to an area, in which there are both tangible and intangible factors. The ability to create a development process is not only related to the possession of these factors, but also and above all to the ability to make them cohesive so that the area as a whole has more value than its individual components. In this paper, the authors show that it is not so much the actions carried out by local political institutions, but those of IKEA~ itself have contributed to the improvement of the area around Bari, where it has chosen to open a store.展开更多
Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. ...Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.展开更多
The sexual orientation discrimination in the labor market is a cause of failure and a source of inequity in the distribution of income and wealth. Discriminatory treatment of people belonging to a minority group leads...The sexual orientation discrimination in the labor market is a cause of failure and a source of inequity in the distribution of income and wealth. Discriminatory treatment of people belonging to a minority group leads to lower wages, and it interferes with their promotions and their productivity. The victims of discrimination are often professionally unvalued, and this can cause their eventual lack of growth for both position and salary, notwithstanding their abilities and creativeness would give a great impulse to the economics. In addition to this, the emotional and physical stress linked to （he concealing strategies of people, who are apt to conceal their homosexuality, increases their feelings of discomfort in the labor market. This paper analyzes the relation between sexual orientation and discrimination in the labor market from the theoretical and empirical points of view. It studies the results of a survey carried out in southern Italy and is based on the sample of 200 gay, lesbian, bisexual, and transgender （GLBT） employees.展开更多
文摘The world entrepreneurial scenery, being under constant evolution because of globalization and the current international crisis, has changed corporate competition, requiring companies to meet such key-factors to success as increased organizational flexibility and innovative development of their structures and products. Thus ＂NTBF＂ （New Technology Based Firms） are increasingly developing, that are able to act both as a major player in the innovation process, and as a link between the market and the production world and that need not only venture capital to cope with the large initial investment, but also such figures that, with their leadership qualities, are able to anticipate the market development. As a result, the emergence of the knowledge society has increasingly driven companies to search for new business figures, playing both the role of financing partners and of valuable support to the entrepreneur in running a business. Such distinguishing characteristics appear to be peculiar to the figure of the business angel that, thanks to the know-how and international contacts, acts not only as a simple partner but also as a leading force within the company, who is able to simplify the decision process of the business and drive it to plan profitable investment and winning strategies. Therefore, the present work is aimed at understanding how such a figure is crucial to the development of new companies operating in emerging economies being, as well, technologically advanced, as it is the case for Estonia, which is called the ＂Silicon Valley of the Baltic Sea＂. Thus, the work will first focus on the functions, organization and the benefits resulting from the involvement of business angels and, secondly, on the reasons why this figure is preferable to other operators involved in venture capital, namely venture capitalists. Finally, the good practices implemented in Europe by the various associations of business angels will be analyzed, paying particular attention to the Italian context, in order to consider the opportunity to develop, even in the Baltic Republics area, a similar institution being able to ensure, by promoting contact between entrepreneurs and business angels, the proper development of businesses, especially starting-up companies.
文摘The aim of this article is to synthetically describe the research projects that a selection of Italian univer- sities is undertaking in the context of big data. Far from being exhaustive, this article has the objective of offering a sample of distinct applications that address the issue of managing huge amounts of data in Italy, collected in relation to diverse domains.
文摘The process of the economic globalization that has increasingly made markets for goods and services, capital markets, and interdependent consumption patterns, is strongly linked to the current issue of the relationship between marketing and territory. Marketing is usually described as a set of tools used by businesses to promote the exchange of goods and services produced in order to fully meet the demand of the community of the territory in which they operate. Therefore, to apply marketing to the territory, one needs to identify a set of rules for programming, evaluation, and promotion, in order to attract producers and consumers to an area, in which there are both tangible and intangible factors. The ability to create a development process is not only related to the possession of these factors, but also and above all to the ability to make them cohesive so that the area as a whole has more value than its individual components. In this paper, the authors show that it is not so much the actions carried out by local political institutions, but those of IKEA~ itself have contributed to the improvement of the area around Bari, where it has chosen to open a store.
文摘Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.
文摘The sexual orientation discrimination in the labor market is a cause of failure and a source of inequity in the distribution of income and wealth. Discriminatory treatment of people belonging to a minority group leads to lower wages, and it interferes with their promotions and their productivity. The victims of discrimination are often professionally unvalued, and this can cause their eventual lack of growth for both position and salary, notwithstanding their abilities and creativeness would give a great impulse to the economics. In addition to this, the emotional and physical stress linked to （he concealing strategies of people, who are apt to conceal their homosexuality, increases their feelings of discomfort in the labor market. This paper analyzes the relation between sexual orientation and discrimination in the labor market from the theoretical and empirical points of view. It studies the results of a survey carried out in southern Italy and is based on the sample of 200 gay, lesbian, bisexual, and transgender （GLBT） employees.
