This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement:...

The phenomenon of academic spin-offs (ASOs) has been widely studied in recent times. Scholars have mainly concentrated on identifying the factors that favours the phenomenon and the incentive alignments of the parties involved in the process. These works tend to remain static in nature by solely...

US excise tax rates are state interdependent. For example, a one-cent increase in the cigarette tax rate implies a contemporaneous cigarette tax increase of 0.18 cents in the neighboring state, while in the case of gasoline taxation the reaction to the same rise is just 0.11 cents. However,...

COMPATIBILITY BETWEEN THE OBJECTIVES OF GROWTH AND OF COHESION IN THE E.U. POLICIES The main objective pursued by European Union through the Europe 2020 Strategy is the smart, sustainable and inclusive growth of its Member Countries, whereas social cohesion is one of the three objectives set by...

THE SOCIO-ECONOMIC DISPARITIES IN ARGENTINA AND THE FOCEM. WHAT ARE THE PROSPECTS FROM THE EXPERIENCE OF THE EU COHESION FUND? Comparing the economical integration processes that have been started since few decades in South America with what has been realized in Europe, it is evident a strong...

This work aims at highlighting the central role of higher education for sectors and fields in-volved in changing processes, like museum sector. First of all, we analyze the most relevant stages of change of higher education in Europe, due to the promotion of the Bologna process. With this...

Toward a reform of energy policies in Italy: the need of a tangible benefit for the local communities. The production of underground, fossil energy sources has significantly characterized for decades the economic development of many countries, both in the microeconomic aspects of business...

This work investigates the variety of development processes of start up firms in a regional setting. The existing literature on entrepreneurship lacks accurate analysis of the processes that lead an idea of business to become an established firm. The present paper moves one step towards filling...

This paper approaches innovation as a need and not as a choice, particularly in the case of mature systems, defined as localized systems of production that are deeply specialised in mature industries. Their only strategy to achieve competitiveness is an innovation-driven shake-out combining new...

This contribution aims to present the main results of a preliminary survey carried out on relevant socio-economic disparities that exist among the Provincial Administrations and/or geographic regions of Argentina, using several indicators to conduct a descriptive statistic analysis on the...