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The chapter intends to stimulate a debate on the internationalization processes of small and medium-sized family businesses (family SMEs), which is a specific topic that business literature has only recently deepened. Several research works are dealing with internationalization strategies, but only a few studies focus on SMEs’ internationalization. The chapter aims to discuss the state of the art of the field, which seems to be increasingly explored by academics. Our focus was to identify the factors which can positively or negatively impact SMEs’ internationalization processes. Moreover, we intend to fill the research gap in terms of literature review on the field. The methodology is based on a systematic literature review regarding 29 articles published in the last two decades, whilst most of them are written in more recent years. The study discusses background theories and key contributions of the field. A part of the findings unanimously suggests that there are factors that positively (or negatively) impact SMEs’ degree of internationalization (DOI), instead, the effect of other determinants seems to be controversial, and should be better examined by future research works. Consequently, we then propose a research agenda to identify research gaps that should be explored.

Il volume analizza l'evoluzione del bilancio dello Stato italiano alla luce delle influenze dei principali contesti che hanno inciso sui suoi cambiamenti. In particolare, si mettono in evidenza le relazioni esistenti fra i contesti economico-sociali e le funzioni assegnate al bilancio dello Stato. I risultati della ricerca mostrano come nel contesto della finanza pubblica neutrale, il bilancio dello Stato sia essenzialmente uno strumento accertativo-contabile e di rendicontazione. Con il passaggio al contesto della finanza pubblica attiva, il bilancio pubblico diventa uno strumento a servizio della programmazione economica. Successivamente, nel contesto dell'aziendalizzazione della pubblica amministrazione, il bilancio si arricchisce di funzioni volte a garantire l'efficacia dell'azione statale e l'efficienza nell'impiego delle risorse pubbliche. Da ultimo, vi sono le influenze del contesto della governance economica europea, in cui il bilancio dello Stato è concepito in senso strettamente finanziario, il cui fine principale è garantire l'equilibrio dei saldi di finanza pubblica.

Adottando un approccio storiografico, il presente lavoro monografico cerca di cogliere l’evoluzione del pensiero aziendalistico in tema di epistemologia e metodologia attraverso lo studio delle opere dei principali studiosi di Ragioneria e di Economia aziendale. La struttura dello scritto è suddivisa in quattro parti. La prima si focalizza sul periodo pre-zappiano, fase di transizione verso la scienza, in cui si sviluppano le prime riflessioni metodologiche ampiamente sovrapposte a quelle epistemologiche. La seconda parte è dedicata al periodo di Zappa e della sua rivoluzione, in cui la questione epistemologica diviene matura e si sviluppano le prime sistematiche riflessioni in tema di metodologia. La terza parte riguarda la fase post-zappiana, dove si assiste ad una maturazione della questione metodologica. La quarta, infine, è la fase della crisi e dei dibattiti accademici: all’inizio di questa fase, il dibattito epistemologico-metodologico subisce una battuta d’arresto; in un secondo momento, gli aziendalisti italiani iniziano ad interessarsi nuovamente alle questioni di epistemologia e metodologia in occasione di diversi convegni, fra spinte al rinnovamento e mantenimento delle proprie radici culturali, in un contesto sempre più aperto alle prospettive internazionali. L’assunto d i fondo delle Conclusioni, è che l’approccio consolidato della Scuola italiana stia vivendo oggi una delle sue sfide più difficili nel raffronto con il mainstream di ricerca internazionale.

This paper aims to analyze and summarizing the theoretical aspects of the research methodology proposed by Teodoro D'Ippolito with reference to Economia aziendale. Indeed, D'Ippolito was the first scholar to make a contribution to this topic after Gino Zappa and before Pietro Onida's more famous contribution “Le discipline economico-aziendali. Oggetto e metodo” (1947). Bibliographic research has been carried out to identify the scientific contributions of Teodoro D'Ippolito which concerned the subject of research methodology in Economia aziendale. Through a historiographical constructivist approach, contributions on the subject have been analyzed, interpreted and systematized. In particular, the paper is based on the main monographic works of this scholar published from the forties to the eighties, taking into account the evolution of the methodological approach that can be derived from a bibliographic analysis. A specific approach has been adopted with the aim of obtaining a synthetic schematization of the main aspects of the proposed methodological approach. The results highlight the features of the methodology and research program proposed by D'Ippolito for the theoretical and doctrinal development of Economia aziendale. They show schematically and descriptively the main aspects related to research methodology and research objectives of the Economia aziendale in Teodoro D'Ippolito's thought. According to D'Ippolito, research in Economia aziendale has the purpose of interpreting business phenomena in order to understand past events and to make predictions of future ones less uncertain. To this end, researchers and scholars need to seek knowledge of a different nature to study the significance of business phenomena in their complexity. The article is relevant as it provides a contribution to the historical analysis of the methodological developments of Economia aziendale after the historical epoch of Gino Zappa, as a founder of the new scientific discipline in the Italian academic context. It is possible to identify at least three reasons that justify the relevance of this paper. First, there is the belief that many scholars have ignored the important scientific contribution of D'Ippolito. In addition, D'Ippolito can be considered the first among Zappa's collaborators to have contributed to the so-called “methodological question”, at the beginning of the 1940s. Finally, the paper allows some reflections on the current situation regarding research methods in business sciences, in the context of progressive international comparison and globalization of knowledge.

A high percentage of businesses comes to an end shortly after birth. This highly vulnerable condition is a hallmark of young businesses, as early stage survival rates are low in all countries and industries. This paper recalls the main causes of vulnerability of companies in their start-up phase, whose knowledge is useful to prevent their manifestation and, in this way, to encourage the creation of companies more likely to overcome the difficult first stage of life. To promote economic development, however, it is not enough to create businesses, they have to last over time. To identify the characteristics that businesses – and therefore also young ones – must possess in order to survive and grow, this paper focuses, secondly, on Italian high-growth businesses. The high competitiveness of these companies can only derive from their strong vocation for excellence. Therefore, these companies and, above all, the entrepreneurial values inspiring their choices, must be considered to plan successful businesses. Consequently, decoding their «genome» is the prerequisite, not to «clone» them – by replicating a successful company you do not get another successful company –, but to focus on the entrepreneurial values inspiring their choices and indicate the latter as excellence paradigms that companies, also young ones in their start-up phase, must take as a reference point. Since entrepreneurial success depends on an entrepreneurial culture expressing a vocation for excellence, economic development must be pursued by Eu and national policymakers also through an investment in entrepreneurial culture in school and university institutions.

Questo studio pone le fondamenta dell’ “Approccio Contabile” (“Accounting View”) alla moneta. Sulla base dei principi di Ragioneria Generale riconosciuti internazionalmente, lo studio argomenta che le monete emesse dallo stato e dalla banca centrale non costituiscono debito e che nei regimi di riserva frazionaria soltanto una quota della moneta emessa dalle banche commerciali pu essere considerata quale debito. Lo studio chiarisce come il signoraggio associato all’emissione di queste monete debba essere contabilizzato nei bilanci delle istituzioni emittenti ed esamina le implicazioni di ci`o per la corretta comprensione della moneta. Il nuovo approccio fa luce su argomenti quali la vera natura del capitale della banca centrale, le monete delle banche commerciali e quelle digitali. Da esso si derivano nuovi metodi di stima del signoraggio e si applicano al caso del Regno Unito (per il quale esistono stime recenti). I risultati rivelano che il signoraggio, in particolare quelle estratto dalle banche commerciali, un fenomeno quantitativamente rilevante. This study lays the foundations of the Accounting View" of money. Using inter national accounting principles, the study argues that state and central bank monies are not debt, and that in fractional reserve regimes only a share of commercial bank money can be regarded as debt. The study determines how the seigniorage associated with the issuance of these monies should be accounted for in the financial statements of the issuing institutions, and examines what this implies for the correct understanding of money. The new view throws light into such issues as the true nature of central bank capital, commercial banks, and digital currencies. Drawing on it, new measurements of seigniorage are derived and applied to the case of the UK (for which recent estimates exist). The results reveal that seigniorage, in particular that extracted by commercial banks, is a quantitatively relevant phenomenon.

In recent years, many legislative reforms have affected local authorities. In this context, the spread of open data technologies and e.government tools seems to allow for greater involvement of citizens in the management of public services. This research aims to study the impact of these new technologies on public service management and on relationships local authorities and citizens. Through a single case study, the effects of the ePart project (platform for the joint management of urban environments) on the Udine municipality have been analyzed. The research results show an improvement in the management of public services in terms of transparency and accountability, by intensifying the interaction with stakeholder involved.

Per preservare il carattere di familiarità e gli equilibri aziendali nel tempo è necessario comprendere, anticipare e gestire le contrapposizioni che si creano nelle aziende familiari, soprattutto nelle diverse fasi del processo di successione intergenerazionale. Nel corso degli anni è stata proposta la “teoria delle negoziazioni”, che ha assunto, a principale oggetto d’indagine, lo sviluppo di tecniche e modelli volti a risolvere problemi di conflitti aziendali. Connesso a questo filone di studio, vi è il campo che si occupa della gestione dei conflitti, c.d. conflict management, mentre un filone di studi di natura fortemente interdisciplinare è definito negotiation analysis, caratterizzato da contributi anche abbastanza recenti. Le tecniche e gli strumenti di gestione dei conflitti cercano di intervenire sulle caratteristiche del processo di negoziazione fra le parti in conflitto, ed in particolare sugli elementi della struttura negoziale. La manipolazione degli elementi della struttura negoziale prende il nome di negotiation arithmetic, e permette di modificare gli elementi della struttura in modo strategico. Questa manipolazione strategica può essere adoperata al fine di creare valore per le varie parti coinvolte nella negoziazione, con l’obiettivo di trasformare una negoziazione distributiva in una negoziazione integrativa. Nelle aziende familiari, alla luce della rilevante frequenza ed intensità dei conflitti, è importante sviluppare competenze negoziali da parte dei family member che siano in grado di trasformare le negoziazioni distributive in negoziazioni integrative.

il presente lavoro intende analizzare le caratteristiche peculiari delle banche territoriali, con riferimento non soltanto agli aspetti strettamente contabili e di bilancio, ma anche al ruolo istituzionale che hanno assunto nel loro particolare contesto storico, economico e sociale. Si tratta di un obiettivo di ricerca non riguardante esclusivamente gli aspetti ragionieristici, ma una più ampia indagine sulle caratteristiche di aziendalità (Anselmi 2014) delle suddette realtà bancarie. L’obiettivo è indagare come – in una prospettiva evolutiva – il ruolo, le politiche e gli aspetti contabili siano cambiati al variare delle condizioni dei contesti giuridico-istituzionali (come ad esempio le riforme di legge sul sistema bancario) o politici (l’unificazione italiana). Nei casi considerati sono state analizzate le principali dinamiche concernenti la fondazione e la prima organizzazione, le caratteristiche strutturali e i primi orientamenti strategici, anche considerando gli equilibri economici di lungo periodo (Giannessi 1961). Adottando una metodologia basata sul caso di studio, sono stati individuati alcuni istituti bancari a forte vocazione territoriale: la Cassa di Risparmio di Lucca, la Cassa di Risparmio di Livorno, la Cassa di Risparmio di Ravenna e la Banca San Paolo in Brescia.

During the last decade, academics have been involved in an interesting debate around the development of the so called Smart City Initiatives. In the prevailing mind-set, the success of the aforementioned initiatives has been based on pillars like ICT infrastructures, human capital, mobility, environment etc. This chapter focuses on the role played by public property assets within the framework of the Smart City initiatives, with a specific focus on those programs that aim to stimulate the creation of entrepreneurial ecosystem. More in detail, the research provides a theoretical and analytical scheme helping policy makers opt for the most suitable choices relating to the public property portfolio management within the Smart city initiatives. In this perspective, real estate assets, especially in a period of strong financial constraints, might stimulate the birth of innovative firms, the growth of those ones already existing, as well as enhance the cities attractiveness for start-ups coming from different geographical areas. At this regards, this study shows some successful cases from the Mediterranean area.

Hauptziel dieser Studie war es, den Anteil der Träger von ESBL-bildenden Escherichia coli in der Allgemeinbevölkerung zu bestimmen. Als Probanden wurden gesunde Menschen aus Bayern eingeschlossen, die Kontakt zu einem Patienten mit Gastroenteritis hatten. Von jedem Probanden wurde eine[for full text, please go to the a.m. URL], Bad Honnef-Symposium 2014

Il lavoro propone un modello d’analisi a supporto dei processi di gestione strategica del portafoglio immobiliare degli enti locali. Esso assume il vincolo della carenza di risorse finanziarie e inquadra queste scelte nell’ambito delle iniziative “Smart City”, che consentono di coniugare la valorizzazione di questi asset immobiliari con gli obiettivi di promozione dell’innovazione e della competitività del territorio. This paper provides a theoretical model aimed at supporting the decision-making process for public real estate portfolio management. In a context of enduring financial constraints, Local Governments could manage the aforementioned process under the framework of the “Smart City Initiatives”, in order to combine the valorization of public property with the promotion of competitiveness and innovation.

Kurzfassung in deutsch Ziel dieser Studie war die Analyse der bakteriellen Diversität der subgingivalen Plaque bei einem Hypophosphatasiepatientenkollektiv durch Anwendung der 16S rRNA Technologie. Das Kollektiv bestand aus sieben männlichen Patienten mit einer infantil-juvenilen Hypophosphatasie. Es sollten mikrobiologische Evidenzen für oder gegen die Hypothese einer frühen Parodontitis bei Hypophosphatasiepatienten gewonnen werden. Subgingivale Plaqueproben wurden von jedem Patienten entnommen. Anschließend folgte die DNA Extraktion aus den Plaqueproben und die Amplifikation der 16S rRNA Gene mittels zweier verschiedener universeller Primer-Paare: 27f/519r; 515f/1525r. Die PCR-Produkte wurden kloniert und sequenziert. Dann folgte ein Vergleich der Sequenzen mit der Genbank Database durch den BLAST-Server des National Center for Biotechnology Information (NBCI, Bethesda, MD, USA). Insgesamt wurden zwei verschiedene 16S rRNA Genbanken erstellt und 101 Klone pro Genbank identifiziert. Mit der 27f/519r PCR wurden 15 bakterielle Familien, mit der 515f/1525r PCR 10 bakterielle Familien identifiziert. 66 Phylotypen wurden in der 27f/519r Genbank identifiziert, 41 in der 515f/1525r Genbank. Der Coverage war 50% in der 27f/519r Genbank und 73% in der zweiten Genbank. In allgemeinen zeigte sich ein hoher Anzahl der Keime der physiologischen Plaqueflora (Streptococcus sp. und Actinomyces sp.), dagegen kamen putative Parodontalpathogene wie Porphyromonas gingivalis, Filifactor alocis, Tannerella forsythensis, Campylobacter rectus niemals vor. Die Analyse der bakteriellen Diversität der subgingivalen Plaque erbrachte eine deutlich andere Zusammensetzung im Vergleich zu Padodontitispatienten. Es zeigte sich somit keine mikrobiologische Evidenz für eine Parodontitis bei dem Hypophosphatasiepatientenkollektiv., Kurzfassung in englisch In this study the bacterial diversity of the subgingival plaque from seven male patients with childhood-type hypophosphatasia (HOPS) was analyzed by 16S rRNA gene cloning and sequencing with the purpose to find out microbiological evidences of periodontitis. 202 sequences were analyzed: 66 phylotypes were identified within the clone libraries based on PCR using the primers 27f/519r (number of clones n=101; coverage C=50%), and 41 phylotypes within the clone libraries 515f/1525r (n=101; C=73%). We recovered only three of 20 putative pathogens, which were proposed recently by Paster et al. (2001) to be associated with periodontitis. Significant was that known putative periodontal pathogens such as Porphyromonas gingivalis, Filifactor alocis, Tannerella forsythensis and Campylobacter rectus were not identified in any patient. These results seem to exclude a periodontitis in the hypophosphatasia collective.

This study investigates the managerial approaches family SMEs adopt to address sustainability in the context of the Blue Economy. Using a qualitative methodology, we conduct nine case studies of family firms operating in Sicily's COSVAP Fishing District area. The data are collected via semi-structured interviews with the founders/managers and analyzed using the Gioia method. The results reveal that family SMEs approach sustainability by adopting three managerial approaches. In the first approach, SME managers conceive sustainability as a threat to the economic sustainability of their firms. The second approach implies that sustainability must undergo specific compromises. The third approach considers sustainability as an opportunity whereby social, environmental, and economic sustainability goals are balanced. Regarding the theoretical implications, our work provides a comprehensive account of managerial approaches of family SMEs toward sustainability. The study offers insights for practitioners and policymakers concerning how to facilitate the transition of family SMEs – and, specifically, fisheries – toward sustainability.

PurposeThe field of scientific research on small and medium-sized family businesses has been growing exponentially and the aim of this paper is to systematize the body of knowledge to develop an agenda for the future.Design/methodology/approachAdopting comparative bibliometric analyses on 155 articles (from 1989 until 2018) the authors provide a systematic assessment of the scientific research about small family firms, unveiling the structure and evolution of the field. Bibliographic coupling, co-citation analysis and co-occurrence analysis are adopted to identify the most influential studies and themes.FindingsFour clusters of research are reviewed: succession in family SMEs, performances of family SMEs, internationalization of family SMEs and organizational culture of family SMEs.Originality/valueThis paper contributes to the field of family SMEs by providing a systematic analysis of the scientific knowledge. Reviewing those clusters allows to providing avenues and reflections for future research and further practice.

Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capacity.

PurposeThis study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development Goals (SDGs).Design/methodology/approachThe study is based on an in-depth single case study of Andriani SpA, a leading Italian company in the food industry. The case is built by triangulating data from direct observations, documentary analysis and semi-structured interviews.FindingsThe findings show an organization that has developed its competitive advantage by adopting open innovation to embed sustainability in its strategy and business model. The case study complements the understanding of how open innovation can effectively drive strategic renewal and innovation activities to address sustainability objectives in the food industry.Originality/valueThis study contributes to theoretical development by offering new and insightful explanations of firms' strategic behaviour and coevolution toward sustainability via open innovation. It provides practitioners, policymakers, researchers and students with reflections and inspiration about how open innovation may be deployed to support a holistic strategic renewal aimed at sustainability objectives, such as the SDGs, in the food industry.

This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies observed makes this study strongly linked to reality and management practice. This paper also aims to fill a gap in the literature on re-porting by segments in these two sectors.

This chapter intends to stimulate a serious debate on the topic of conflict in family businesses and the theory of negotiation as a tool to resolve these conflicts. The methodology is based on the survey of the main literature on these topics. Despite the literature on conflict management is highly developed as well as the literature in family business, scholars and researchers have not yet deepened several areas of conflict management in family businesses, so the two fields of literature are yet not well integrated, showing a potential for future research avenues. We then propose a research agenda identifying the issues and research gaps that should be explored by researchers to reach a deeper understanding on conflict resolution in family businesses.

With the support of the EC (DG Employment, Social Affairs and Inclusion) a project was conducted to examine and promote third party intervention in collective labor conflicts in 12 European countries. Three studies were conducted. Study 1 was mainly a documental study offering a socio-political, institutional and legal analysis of each mediation system, including interviews with experts on the current status. Study 2 was a comparative analysis of the effectiveness of mediation systems from the users’ perspective. Interviews and focus groups were conducted in order to assess employers’ and employees’ motives to use or not use third party services for conciliation or mediation, and the satisfaction with and expectations towards these services. Study 3 was also a comparative analysis, this time from the providers perspective. Exploring their perception of the system in their home country, experiences, ideas for improving the use and quality of the mediation process. The studies have been discussed at symposia in each country and an international conference in Brussels.

In small family firms, succession to the top is very critical stage of their lives. A high percentage of these firms do not survive their founder. When the successor takes the reins of the company, he has no experience and reputation. For this reason, he very often fails to allow the family firm to survive after its founder. Although many streams of research address succession in family businesses, significant gaps in the literature remain in the field of the strategies that can mitigate the vulnerability of the family firms when the old leader retires and a new leader takes the reins of the company. The underlying argument in this paper is: By starting up one’s own company some years before taking the lead, the successor can solve the problem of his lack of experience and entrepreneurial reputation. If he succeeds in starting up his own company, he will develop experience, reputation, and legitimation on becoming the new head of the family firm. The founder’s original collaborators, commercial partners, and stakeholders will also thrust him. Finally, this paper presents the results of a survey based on 28 questionnaires filled by the protagonists of the succession to the top of family firms. Some of the candidates to succession have started their own firms prior to taking on the reins of their family businesses. This sample is significant as this strategy of training and the gaining of experience by the successor after starting up his own business is not very widespread in family firms. Moreover, it has produced impressive results in companies that have adopted it. This strategy is also very useful in preventing father-son conflicts that affect the survival of many family firms and help the successor to build his reputation, legitimation, and to learn through experience how to manage an enterprise. It also allows the successor to experiment with innovations and internalisation processes in his own start-up; thus, removing any risk to his family firm. These experiences can benefit the family business after the successor takes over the leadership.