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Il presente volume analizza il terzo settore secondo un approccio economico-aziendale. La difficoltà maggiore nel rappresentare il fenomeno va ricercata soprattutto nell’eterogeneità e nella complessità che caratterizzano le questioni definitorie o classificatorie delle organizzazioni non profit che a vario titolo rientrano nell’oggetto di studio. Gli Autori forniscono un quadro generale anche alla luce delle recenti riforme intervenute con le quali si è provveduto a ridisegnare le istituzioni e a definire per la prima volta il perimetro del cd. Terzo Settore. Lo studio dapprima si concentra sugli aspetti evolutivi, istituzionali ed organizzativi delle ANP, poi descrive i principali strumenti di programmazione e controllo (budget, reporting) adottati dalle organizzazioni non profit per essere efficienti e perseguire, senza scopo di lucro, finalità solidaristiche e di utilità sociale.

In the current scenario, many companies approached using a digital management system. For this reason, they must take into account an important issue: innovation. An essential strategic tool for management in current times. COVID-19 has imposed a reorganization of activities. There has been a sudden increase of digital systems, such as smart working and e-learning as regards the education system. The aim of the work is to illustrate how modern innovative technologies help the provision of services within universities. In an emergency, such as the spread of COVID-19, there is a sudden change in the use of educational services by the university structure. They are ready to delivery services based on Intelligent Technology. Through the administration of an on-line questionnaire, perception of the on-line education system is examined, gathering opinions of a sample of students in one of the most important Italian universities

Intellectual Capital, Smart Technologies and Digitalization

Il lavoro si propone di indagare le diverse iniziative di autoregolamentazione che molti Paesi hanno adottato per poter affrontare il problema della sotto rappresentazione delle donne nei CdA. Considerata in passato una questione sociale o d’immagine aziendale, la diversità di genere riveste oggi una posizione di rilievo per quanto concerne la strategia e l’organizzazione della governance aziendale. Differenti studi confermano che la diversità di genere nel consiglio di amministrazione, dovuta alla presenza di un numero maggiore di donne nelle posizioni apicali, aumenta la produttività e la redditività dell’azienda (Brown et al., 2002; Adams and Ferreira, 2009; Adams et al., 2010; Marinova et al., 2010). Se questo è vero per le aziende in genere lo è anche all’interno di un particolare settore quello sanitario, ove per anni si è ignorata l’importanza della diversità di genere, puntando ad un approccio neutro volto inevitabilmente ad eclissare le dimensioni della diversità stessa. Ad oggi si rileva un’inversione di marcia, per la quale le organizzazioni sanitarie sono sempre più convinte della necessità di una collaborazione interprofessionale (Gaspoz e Junod Perron, 2011; Martin et al., 2010; Joecks et al., 2012). Alla luce di tali premesse prende corpo l’idea del presente lavoro che ha lo scopo, in primis, di indagare in che misura la diversità di genere fa parte delle attuali pratiche sanitarie e, successivamente, di esplorare opportunità e barriere nell'implementazione delle dimensioni della diversità di genere nelle aziende sanitarie

In this contribution, new data concerning bryophytes, fungi, and lichens of the Italian flora are presented. It includes new records and confirmations for the bryophyte genera Aneura, Aulacomnium, Dumortiera, Fossombronia, Hennediella, Hygrohypnella, Pohlia, Porella, Riccardia, Tortella, and Tortula, the fungal genera Cortinarius, Mycena, Naucoria, Trichoglossum, and Tubaria and the lichen genera Agonimia, Blastenia, Chaenotheca, Cladonia, Endocarpon, Gyalecta, Lecanographa, Parmeliella, Porpidia, Stenhammarella, and Thelidium.

In a society such as the present, characterized by an extremely consumerist lifestyle, the issue of social

Studies on corporate governance have undergone rapid development since the last decades of the twentieth century, when both entrepreneurs and company men began to pay considerable attention to the subject. However, the actual debate began in the early nineties when, following the numerous financial scandals, companies were forced to better define the control mechanisms within them. Most reported cases of corporate failure are attributed to corporate governance practices (Appiah, 2013). We have begun to assist on a global scale, the important role attributed to the mechanisms of Corporate Governance as their correct application is closely related to company performance (Donaldson, 2003). On the basis of these considerations, the idea of the present work arises which, through a quantitative approach, investigates how the different composition and structure of the board influences the performance of the companies. The companies being analyzed are the mechanical companies listed on the Milan stock exchange for the three-year period 2015-2016-2017. We chose to analyze the mechanical companies thanks to the role they play in our country, in terms of employment, in terms of international trade and above all with reference to the strategic role they fulfill, strongly contributing to the development of the country and to the preservation of the levels of competition from the entire industrial sector. In the elaboration of the dataset, with regard to the governance data, the analysis of the corporate governance relations published annually by each company was used. To relate the governance variables to company performance we used a single financial statement indicator: the ROE (accounting measure), the most popular financial measure was used. I risultati del presente lavoro dimostrano che la dimensione del Consiglio di amministrazione ha un‟influenza positiva sulla redditività delle società ed anche la maggiore presenza di donne all‟interno del CdA. This study intends to examine how board diversity in companies operating in engineering, impact on performance. After a brief introduction to Corporate governance and firm performance, the work shows an adequate review of the most significant national and international literature on the subject. The research method used to analyze the topic is empirical using governance variable from corporate governance reports. This work tries to study deeply the impact of board diversity on firm performance by some listed company.

La responsabilità delle imprese turistiche per la sostenibilità

The issue of corporate communication is very relevant in the context of accounting literature. Historically, it has focused on economic and financial information, disclosured through the financial statements. Over time, complementary information, concerning the environmental, social context, intellectual capital, business model, has assumed greater importance. Consequently, the debate regarding the need for more advanced forms of reporting, which is able to compose the different dimensions of the process of value creation by the organizations, has been intensified. These trends have found in our country a specific regulatory constraint, such as Legislative Decree no. 254/2016, which introduces for the first time the obligation to integrate the statutory financial statements with a “non-financial” report on the company’s environmental, social and governance policies. Before issuing this decree, the reference was to the Integrated Report, promoted by the GRI, which in fifteen years has become the main reference standard worldwide. Integrated Reporting (IR) is a form of business reporting to link financial and not financial information, such as governance, strategy and environmental policies. With the introduction of Legislative Decree no. 254/2016, fully implemented on 30th December 2016, the 2014/95/EU Directive was implemented. This decree was published in the Official Gazette on 10th January 2017 and entered into force on 25th January 2017. The decree has extended the cases compared to those indicated in the European directive, providing, in addition to the sanctioning profiles in case of non-compliance by the obliged companies, the possibility recognition of a “reputational attribution” to institutions, which, although not obliged to comply, prepare a non-financial declaration in accordance with the provision. This paper, after initially describing the situation prior to the introduction of the directive, will shift the attention to the new legislative decree, finally devoting attention to the application of the legislation by Italian listed companies, trying to highlight the level of adjustment to this obligation and whether there is a form of uniformity in the manner in which the non-financial statement is published and in its content.

The competitive advantage of companies is increasingly focused on Intellectual Capital (IC) and on its management. Factors such as skills, innovation, stakeholders' relation, development and sharing of knowledge have become key success factors. These aspects are important for Local Public Utilities. These organizations produce goods and services operating in competitive markets in a utility function for the local community using technological and organizational infrastrutture resources. In the past, in these organizations, IC was critica1 to reach objectives such as to satisfy citizen needs. Local Public Utilities focused their assets on the technical components of management including plant equipment, technical expertise, professionalism, and quality contro1 and security systems. The introduction of the economic efficiency logic and competitiveness led to a rethinking of the IC role. The production of public services becomes competitive in the market according to logic of economic efficiency. The relationship with the community begins to be formalized in "service contracts"; new management structures are introduced and companies need to remunerate the capita1 invested. Consequently, companies must implement strategic and organizational changes and focus on intangible assets as knowledge, skills and operational mechanisms. In the new scenario IC becomes un important strategic t001 both in the company and in the outside environment. Proper IC management can improve company value.

Purpose- To highlight the importance of intellectual capital in ISPL and also as a proper management can improve business performance.

L’articolo analizza la nozione di capitale intellettuale (CI) nell’ambito del settore sanitario, studiando un caso di una grande organizazione di ricerca che pubblica da diverso tempo un report del CI. Negli ultimi anni, le aziende sanitarie sonono state oggetto di grande attenzione in termini di implementazione e trasferimento di strumenti e modelli manageriali, ma si registra ancora una mancanza di attenzione al CI come risorsa fondamentale per supportare e migliorare le dinamiche di performance. Lo scopo principale dell’articolo è di esaminare i report del CI utilizzati da una organizzazione di ricerca nel settore sanitario, annoverata tra le best practices nella redazione dei bilanci del CI, il Centro di Medicina Molecolare in Svezia, al fine di sottolineare le lezioni apprese

The competitive advantage of companies is increasingly focused on Intellectual Capital and on its management. Factors such as skills, innovation, stakeholders’ relation, development and sharing of knowledge have become key factors’ success. All these aspects are, nowadays, very important for the Local Public Utilities. These organizations produce goods and services operating in competitive markets (and for the market) in a utility function (economic and social) for the local community (and services) using infrastructure resources (systems, network infrastructure), technological and organizational. The introduction of the logic of economic efficiency and competitiveness led to a rethinking of IC role. Consequently, companies have to implement strategic and organizational changes and focus on intangible assets as knowledge, skills and operational mechanisms. In the new scenario IC becomes an important strategic tool both in the company and in the outside environment. A proper IC management can improve the company’s value. The competitive advantage of companies is increasingly focused on Intellectual Capital and on its management. Factors such as skills, innovation, stakeholders’ relation, development and sharing of knowledge have become key factors’ success. All these aspects are, nowadays, very important for the Local Public Utilities. These organizations produce goods and services operating in competitive markets (and for the market) in a utility function (economic and social) for the local community (and services) using infrastructure resources (systems, network infrastructure), technological and organizational. The introduction of the logic of economic efficiency and competitiveness led to a rethinking of IC role. Consequently, companies have to implement strategic and organizational changes and focus on intangible assets as knowledge, skills and operational mechanisms. In the new scenario IC becomes an important strategic tool both in the company and in the outside environment. A proper IC management can improve the company’s value.

Il contributo si interroga sulla possibilità, da parte degli stakeholder di un’organizzazione, di capire il processo di creazione del valore dalla lettura del suo report del CI. La research question (RQ) al centro del paper è pertanto la seguente :RQ I modelli evoluti di report del CI riescono ad evidenziare il ruolo giocato dagli intangibili nel processo di creazione del valore aziendale?L’approccio metodologico seguito nel paper per rispondere alla RQ è quello di un confronto sistematico tra due report del CI di due differenti organizzazioni, uno appartenente ai modelli pionieristici di rendicontazione del CI, l’altro ai modelli evoluti, dal momento che, nella realtà, modelli pionieristici di rendicontazione del CI coesistono con modelli evoluti. Le due organizzazioni sono state selezionate nell’ambito del settore non profit, ed in particolare del settore sanitario. Tale scelta si giustifica nella considerazione che, allo stato attuale, le (poche) ricerche empiriche sul CI sono solitamente concentrate nell’ambito del settore for profit, per cui focalizzare la ricerca sul settore non profit ci avrebbe consentito di esplorare la tematica del CI in un settore ancora poco analizzato sotto tale profilo [Bronzetti, 2008]. Il settore non profit è stato inoltre selezionato per la sua complessità rispetto al settore for profit, per la sua duplice finalità, sociale ed economica, perché è un settore che ha registrato, negli ultimi decenni, in Italia e all’estero, una forte pressione, di natura politica e competitiva, per l’introduzione di cambiamenti di natura manageriale diretti ad una riorganizzazione dei servizi offerti sotto il profilo di una maggiore efficienza ed efficacia, ed in virtù della considerazione che il CI è un frame work più che valido anche per le organizzazioni del terzo settore, nel quale le risorse più importanti sono intangibili.

This paper investigates the relations between firm on board diversity and firm value on a sample of Italian Publicly listed firm. Specifically, we look at the composition of boards (as defined board size, Majority of independent directors, leadership structure) and at his diversity (defined as the percentage of women and directors of other, average age of the board, other board’s member appointment). We provide evidence that board diversity positively affect performance.

family business

This article analyzes the concept of intellectual capital (IC) in the health sector sphere by studying thecase of a major nonprofi t research organization in this sector, which has for some time been publishingIC reports. In the last few years, health care organizations have been the object of great attention in theimplementation and transfer of managerial models and tools; however, there is still a lack of attentionpaid to the strategic management of IC as a fundamental resource for supporting and enhancing performanceimprovement dynamics. The main aim of this article is to examine the IC reporting model usedby the Center of Molecular Medicine (CMM), a Swedish health organization which is an outstandingbenchmark in reporting its IC. We also consider the specifi cs of IC reporting for health organizations,the lessons learned by analyzing CMM’s IC reporting, and future perspectives for research.

Education in the digital age uses new intelligent technologies as enabling and daily tools at the service of learning. Education has always been a challenge and today it is even more so since, given the many difficulties of the moment, to support the school in the time of Covid-19 it is necessary to implement rapid and timely changes that require, in addition to high investments, also new ways of sharing knowledge. Only by acting in this direction is it possible to make a virtue of necessity and transform the many critical issues, due to the pandemic causes, into strategic opportunities. The spread of Covid-19 has forced 80% of students around the world to not go to school and stay at home, leaving many of them isolated and without adequate educational support. Schools of all levels have been forced to review and reorganize their educational offer by implementing solutions developed by the digital technology systems available on the market. (Hammond, 2014; Pérez Sanagustín et al., 2017; Selwyn, 2015). All this has raised a real problem, namely that the possible division is no longer divided between those who have access to the network and those who do not, but between those who know and those who do not know these new digital tools to support knowledge. In relation to the adaptation to the new educational context, the technological gap is making room, both from the point of view of possession of the instrumentation, and from the point of view of the knowledge and skills associated with it. Having their own personal devices, an adequate connection in the home environment and digital skills that allow them to be able to use and produce learning content is not always simple and immediate. According to the Statistical Institute, in 2019 one in three families in southern Italy does not have access to a personal computer or tablet, and 27.8% of the population lives in overcrowded homes, which makes it difficult for many students to keep up with school and training activities. Thus in recent times the original concept of "digital divide", as a gap of opportunities between those who have and those who do not have digital skills, has evolved into the more complex notion of digital inequality (Di Maggio et al., 2004; Van Dijk, 2005; Bentivegna, 2009). Digital inequality is becoming an increasingly discussed phenomenon also within universities all over the world, not only as a term to highlight the divide between the possible accessibility to digital equipment or not, but also as a dividing line for what concerns the '' acquisition of digital skills, more or less accessible to everyone, but at different times. The world of universities reacted immediately by focusing fully on the digitization of academic paths. There have been and are many difficulties to face, but it is necessary to overcome them in order to allow equal access to the digital education system. A new challenge arises that of guaranteeing the right to education regardless of the user's starting digital skills. Based on these premises, the idea of this work is developed which investigates, after a careful analysis of the impact of digital systems on the education system how the emergence of the "digital divide" impact on training within universities. To verify the "digital divide", the work proposes a quantitative survey carried out thanks to the administration of a questionnaire to a sample of students. The sample subject of our survey is represented by students from the University of Calabria who, starting from March 2019, have been engaged in providing online teaching. The purpose of the work is primarily to investigate the perception and satisfaction of students with respect to new forms of digital learning and with respect to the tools put in place that have ensured the restart of the university through e-learning platforms. Subsequently, the work intends to understand if the aid put in place especially in favor of the weaker groups have been used and if used if they have been effective and have prevented anyone from falling behind. Based on the data collected, we hope that the "digital divide" has not represented an obstacle to student training, but rather has helped to overcome this difficult moment by representing an opportunity to test the university's new way of digital learning.

In this contribution, new data concerning algae, bryophytes, fungi, and lichens of the Italian flora are presented. It includes new records and confirmations for the algae genusChara, the bryophyte generaHomalia,Mannia, andTortella, the fungal generaCortinarius,Russula, andStereum, and the lichen generaCetrelia,Cladonia,Enterographa,Graphis,Lecanora,Lepraria,Multiclavula,Mycomicrothelia,Parmelia,Peltigera,Pleopsidium,Psora,Scytinium,Umbilicaria, andRhizocarpon.

In this contribution, new data concerning algae, bryophytes, fungi, and lichens of the Italian flora are presented. It includes new records and confirmations for the algae genusChara, the bryophyte generaCephalozia,Conardia,Conocephalum,Didymodon,Sphagnum,Tetraplodon, andTortula, the fungal generaEndophyllum,Gymnosporangium,Microbotryum,Phragmidium, andPluteus, and the lichen generaCandelariella,Cladonia,Flavoplaca,Lichenothelia,Peltigera,Placolecis,Rinodina,Scytinium, andSolenopsora.

In recent years, many countries have adopted different legislative and self-regulatory initiatives to be able to tackle the problem of the underrepresentation of women on boards. Also, Italy with Law No. 120/2011 introduced the gender issue adopting the normative that 1/3 of the elected members would be women. In this job, a primary aim was to study over the period 2016/2018 the impact of female presence on boards of 50 companies listed on the Italian Stock Exchange. In depth, our results confirm that Italian Law has produced significant effects on the composition of the corporate board. The result of our study shows that women positively influence corporate performance, this is perfectly in line with the literature on gender diversity. The contribution of the work is that the empirical study conducted on the 50 companies listed on the Milan Stock Exchange allows confirming what has been claimed in the literature and that is the importance of the female presence on the boards. An immediate reading of the data allows us to confirm that the female presence in corporate governance has a positive impact on corporate performance and productivity.

In this contribution, new data concerning bryophytes, fungi and lichens of the Italian flora are presented. It includes new records, confirmations or exclusions for the bryophyte genera Acaulon, Campylopus, Entosthodon, Homomallium, Pseudohygrohypnum, and Thuidium, the fungal genera Entoloma, Cortinarius, Mycenella, Oxyporus, and Psathyrella and the lichen genera Anaptychia, Athallia, Baeomyces, Bagliettoa, Calicium, Nephroma, Pectenia, Phaeophyscia, Polyblastia, Protoparmeliopsis, Pyrenula, Ramalina, and Sanguineodiscus.

Purpose of this study is to describe main reporting tools at the basis of the ethical-social sphere of the company, aimed at concretely representing the activities promoted in terms of Corporate Social Responsibility, creating cohesion between different aspects, linked to company dynamics. The concept of CSR is spread as a strategic tool aimed at creating a more competitive and socially cohesive society. Based on the main theoretical concepts in support of sustainability and CSR and, in relation to the company's strategic choices, the urgent need for companies to communicate their "sustainable" commitment. This is how they are born a series of documents related to non financial reporting, which tend to split the different aspects of the concept of sustainability and CSR using different interpretations. From this study, based on the main economic theories that led to the creation of real non-financial reporting models, a complete vision derives from these reporting tools, whose main function is expressed in the "measurement" of corporate performance. sustainable, through the adoption of internationally known reference models (GRI Standard- Global Reporting Initiative). Specifically, the explanation of the models adopted focuses on the Sustainability Reports (Non-Financial Statements) prepared in 2017 by a small sample of Italian companies, operating in the fashion sector, listed on the Milan Stock Exchange. The analyzed documents reported a series of information, the source of a research activity aimed at different aspects (stakeholder involvement, certifications acquired, Governance, environmental protection, etc.); the purpose is to understand how this document and therefore, the information contained therein, affect the company's economic activities, influencing different aspects (quality of the products offered, satisfaction of the interlocutors) and how much "importance" is given to today sustainable information and the communication of this type of information, in the national economic scenario

In this contribution, new data concerning bryophytes, fungi, and lichens of the Italian flora are presented. It includes new records and confirmations for the bryophyte genera Encalypta, Grimmia, and Riccia, for the fungal genera Hericium, Inocybe, Inocutis, Pluteus, and Russula, and for the lichen genera Bryoria, Farnoldia, Hypocenomyce, Lecania, Paracollema, Peltigera, Sarcogyne, and Teloschistes.

New technologies have changed the structure of companies shifting the focus of creating value from material resources to intangibles. The competitive advantage is increasingly reliant on the presence of specific intangibles such as knowledge, experience, communication skills that are the main source of competitive advantage. Among the intangibles based on knowledge, intellectual capital certainly occupies a prominent place. In recent years the increasing complexity that characterized the business management influenced companies to adopt new models of reporting and accounting, taking into account issues and intangible factors not considered so far with the right attention. The objective of this work, starting with a review of the existing literature on intellectual capital, intends not only to identify the most important intangibles within enterprises and classify them according to the three blocks which intellectual capital is divided (human capital, structural and relational capital), but also to show a number of indicators that can help them measure. Therefore the aim of the work is to build an integrated framework containing appropriate intellectual capital indicators useful to represent and measure this resource within companies. The sample is made up of the Italian companies listed on the stock exchange operating in different sectors, for the period 2011–2014.

This paper aims to investigate intellectual capital management in a public organisation as the Chambers of Commerce; in particular, whether and to what extent intellectual capital contributes to overall accountability and what role intellectual capital plays as a management tool. In order to answer these questions, the paper examines a case study, the Chamber of Commerce of Verbania Cusio Ossola that, at present, is one of the few in Italy, which prepares an intellectual capital report, by dedicating to it a special section in its social budget, where IC is reported. The paper also describes the intellectual capital report used in the Chamber of Commerce, the information supplied and the role of intellectual capital management in this context explaining the value added it brings to the community.