Ora in mostra 1 - 10 di 2175
  • Pubblicazione
    Exporter a confronto. I risultati di una analisi empirica tra esportatori nei mercati emergenti e nei mercati avanzati
    (Società Italiana Marketing, 2012) ;
    Chiarvesio M.
    ;
    Di Maria E.
    ;
    Tabacco R.
    Questo paper muove dagli assunti della teoria istituzionale, ma adotta una prospettiva sostanzialmente diversa, quella della teoria delle risorse. Il tentativo è quello di comprendere se, e in che misura, il possesso di specifiche risorse e competenze aziendali costituisca un fattore abilitante all’ingresso delle imprese manifatturiere nei mercati emergenti. Per farlo, si comparano due campioni di imprese manifatturiere già internazionalizzate sotto il versante commerciale - le une esclusivamente nei mercati avanzati, le altre anche nei mercati emergenti - andando a confrontare le loro rispettive dotazioni di risorse e competenze. L’ipotesi che sta alla base di questo paper, è che le imprese che decidono di fare ingresso in un mercato emergente necessitano di sviluppare specifiche risorse e competenze di marketing e manageriali al fine di far fronte ai vuoti istituzionali che caratterizzano tali mercati.
  • Pubblicazione
    Continuous multi-utility representations of preorders
    ( 2012) ;
    Herden G.
    Let (X,t) be a topological space. Then a preorder ≾ on (X,t) has a continuous multi-utility representation if there exists a family of continuous and isotonic real-valued functions f on (X,≾,t) such that for all x∈X and all y∈X the inequalities x≾y mean that for all the inequalities f(x)≤f(y) hold. We discuss the existence of a continuous multi-utility representation by using suitable concepts of continuity of a preorder. In addition, we clarify in detail the relation between the concept of a continuous multi-utility representation and Nachbin’s concept of a normally preordered space.
    WOS© Citazioni 16Scopus© Citazioni 17
  • Pubblicazione
    On the relationship between size, capabilities and internationalization: An explorative analysis of Italian subcontracting SMEs
    ( 2013)
    BALBONI, BERNARDO
    ;
    ;
    R. Grandinetti
    The relationship between firm size and internationalisation is a puzzling one. This paper adopts a resource-based perspective to provide an analysis of the relationship between the capabilities, size and internationalisation of industrial subcontractors, with the aim of deepening the understanding of this relationship. We focus on subcontracting small and medium enterprises (SMEs), since the increasing global fragmentation of production has modified their role within global supply networks. They are connective nodes able to provide to their clients both flexibility and effectiveness through their bridging capabilities. The results confirm the importance of specific capabilities in fostering subcontractors’ internationalisation process. However, they also show that the importance of those capabilities changes substantially in subcontractors of different sizes.
    Scopus© Citazioni 9
  • Pubblicazione
    Matematica finanziaria e attuariale
    (Pearson, 2012)
    Allevi E.
    ;
    ;
    Riccardi R.
    ;
    Zuanon M.
  • Pubblicazione
    Does participative leadership reduce the onset of mobbing risk among nurse working teams?
    ( 2014) ;
    Palese A.
    ;
    Caporale L.
    Aims To evaluate the advancement of knowledge on the impact of an empowering leadership style on the risk of mobbing behaviour among nurse working teams. The secondary aim was to evaluate, along with leadership style, the contribution of other organisational- and individual-related mobbing predictors. Background The style of leadership in reducing the onset of mobbing risk in nurse working teams still remains a matter of discussion. Nurse working teams are particularly affected by mobbing and studies exploring individual and organisational inhibiting/modulating factors are needed. Methods An empirical study involving 175 nurses of various public hospital corporations in northern Italy. Data were collected via structured and anonymous questionnaires and analysed through a logistic regression. Results Organisational, individual and participative leadership variables explained 33.5% (P < 0.01) of variance in the onset of mobbing. Two predictive factors emerged: a participative leadership enacted by nursing managers and the nursing shortage as perceived by clinical nurses. Results confirmed that the contribution made by a participative leadership style in attenuating the onset of mobbing risk in working teams was significant. Conclusions and Implications for Nursing Management A participative leadership style adopted by the nurse manager allows for the reduction of tensions in nurse working teams. However, mobbing remains a multifaceted phenomenon that is difficult to capture in its entirety and the leadership style cannot be considered as a panacea for resolving this problem in nurse working teams.
    WOS© Citazioni 19
  • Pubblicazione
    Green accounting: an alternative approach for reporting emission trading allowances in financial statements
    (University of Rijeka - University of Ljubljana - Chair Jean Monnet CEDIMES Paris - University of Antwerp, Jean Monnet Centre d’ Execellence, 2011) ;
    This paper aims to contribute to the discussion regarding accounting for emission trading schemes, introduced on a global scale as a result of the Kyoto Protocol of 1997, which sets binding greenhouse gases emissions targets for 37 industrialized countries and the European Union. The EU Directive 87/2003/EC establishes a scheme for greenhouse gases allowance trading, in order to promote reduction of greenhouse gases in an efficient and cost-effective manner. The European Union has adopted a “cap and trade” scheme (Starbatty, 2010), which establishes a cap on the total amount of greenhouse gases than can be released over a specified period of time. The European Emission Trading Scheme (the EU ETS) started in January 2005 and it is the largest company-level, multi-sector cap and trade emissions trading scheme in the world. Allowances are instruments issued by the administrator (e.g., a government) of the trading scheme and assigned to the participants of the trading scheme. They are transferrable instruments which can be traded, either in an official market or over the counter. Any emission of greenhouse gases must be offset by returning an appropriate number of allowances to the administrator of the scheme. The International Accounting Standards Board (IASB), after withdrawing IFRIC 3, is working, jointly with the US Financial Accounting and Standards Board (FASB), to produce a new standard on emission trading schemes. Thus, at the time of writing, no accounting standard yet exists on how to report emission trading schemes in financial statements. In this paper we discuss the problem of the appropriate accounting for emission trading allowances, considering the relevant literature in this field and the various positions taken by authors and regulatory bodies over the years. Provided that financial reporting should always reflect the economic substance of the phenomena which it aims to portray, we emphasize the difference between emission permits and emission allowances, noting how the latter represent a means of payment for every unit of greenhouse gases emitted. We therefore argue against reporting emission allowances as intangible assets, offering instead an alternative view of these instruments as non-monetary means of payment. We also consider to which extent the current reporting model for financial instrument devised by IAS 32 is applicable to emission allowances. Finally, we comment on the measurement issues that arise at each reporting date for the emission allowances held by the scheme participant.
  • Pubblicazione
    The Goodman-Nguyen Relation in Uncertainty Measurement
    The Goodman-Nguyen relation generalises the implication (inclusion) relation to conditional events. As such, it induces inequality constraints relevant in extension problems with precise probabilities. We extend this framework to imprecise probability judgements, highlighting the role of this relation in determining the natural extension of lower/upper probabilities defined on certain sets of conditional events. Further, a generalisation of the Goodman–Nguyen relation to conditional random numbers is proposed.
    Scopus© Citazioni 4
  • Pubblicazione
    Bruno de Finetti and imprecision: Imprecise probability does not exist!
    ( 2012) ;
    Teddy Seidenfeld
    We review several of de Finetti’s fundamental contributions where these have played and continue to play an important role in the development of imprecise probability research. Also, we discuss de Finetti’s few, but mostly critical remarks about the prospects for a theory of imprecise probabilities, given the limited development of imprecise probability theory as that was known to him.
    WOS© Citazioni 8
  • Pubblicazione
    La percezione del Made in Italy sui mercati internazionali: primi risultati di una ricerca “netnografica” sulle comunità online di consumatori di caffè
    (Società Italiana Marketing, 2012) ;
    Obiettivo del presente lavoro è l’analisi della percezione, da parte del consumatore americano, del caffè made in Italy. Allo scopo di sviluppare nuova conoscenza sul mercato degli Stati Uniti, gli autori hanno sviluppato una ricerca netnografica su alcune comunità virtuali, caratterizzate da un significativo dibattito sul caffè e sui diversi brand italiani. I primi risultati hanno permesso di evidenziare la varietà di opinioni e atteggiamenti espressi dai membri delle comunità considerate. In particolare, a fronte di un generale apprezzamento per la qualità del caffè made in Italy, sono emerse alcune critiche, su aspetti specifici, la cui conoscenza è fondamentale per poter migliorare il posizionamento dei brand italiani sul mercato nordamericano.
  • Pubblicazione
    Credibility and HGLM in claims reserving
    ( 2012) ; ;
    Sigalotti L.
    A Tweedie regression model with random effects is applied to claims reserving in general insurance. The parameter estimates are obtained by following two different approaches: the one in Ohlsson, Johansson (2006), which combines generalized linear models with credibility, and the hierarchical generalized linear models approach (Lee, Nelder (2001)). In both cases the claims reserves and the estimation errors are evaluated. A numerical example illustrates the two approaches.