We use an integrated approach to analyze the reasons behind the discount on the balance-sheet fair value of illiquid financial instruments held by European banks and classified into the Level 3 Fair Value hierarchy under IFRS 7. We believe that the potential sources of misalignment are 1) the...

Bike Sharing systems are rapidly spreading around in European cities. Bike sharing is a new type of public transportation based on the use of public bikes to cover relatively short distances in urban areas. It is used both in conjunction with traditional public transport to complete the “last...

Driven by an emerging class of applications, the Web is evolving into a Business System. Web-based business applications allow the participation of several actors to complex enterprise-wide (or even multi-enterprise) business processes and pose new challenges to the software designers and...

Unlike previous literature, we construct a hedonic model of wine price that incorporates all the main categories of variables simultaneously to enable a better evaluation of their importance on wine price formation. A comprehensive model has the advantage of providing more reliable estimates of...