An Ethical Model for Social Reporting: the Case of Italian Local Public Administrations

Size: px
Start display at page:

Download "An Ethical Model for Social Reporting: the Case of Italian Local Public Administrations"

Transcription

1 An Ethical Model for Social Reporting: the Case of Italian Local Public Administrations Paper to be presented at the second meeting of the Study Group on Ethics and Integrity of Governance at the annual Conference of the European Group of Public Administrations September 2004 Lubjliana, Slovenia Patrizio Monfardini PhD Student in Public Management and Regulated Sectors Management University of Siena Office: Fax:

2 SUMMARY: 1. Introduction 2. The theoretical framework 3. The ethical model 4. The methodology 5. The results 6. Final comments. 1. Introduction Social reporting in Italy has traditionally been mainly directed to private corporations, and it has had a very scarce diffusion among Italian firms. In the end of the Nineties, however, a few Local Public Administrations (LPAs) have started to experience the use of social reporting documents with the aim of disclosing a wider range of information to the citizens. Present paper is focused on the building of an ethical model with double purposes: on one hand, it wants to contribute to the normative definition of which information and accountability profiles have to be included within social reporting documents; on the other hand, it tries to classify present experiences of LPAs social reporting in Italy using the aforesaid ethical model. In this way it should be possible to clarify the relationship between the concept of social accountability for LPAs and the political responsibility consequent with the election. In particular, the model should clarify which profiles and dimension of social results have to be reported to stakeholders in order to give them account concerning social performance and outcomes of activities. Furthermore, the analysis of thirty social reporting documents coming from thirty different LPAs will allow to understand the use and the aims of social statements in Italy. 2. The theoretical framework The concept of accountability is very old, it can be considered as old as civilization itself. (GRAY, JENKINS 1993). Literature has provide many definition of the concept; for example Gray and Jenkins (1993), [ ] accountability is an obligation to present an account of and answer for the execution of responsibilities to those who entrusted those responsibilities. On this obligation depends the allocation of praise and blame, reward or sanction so often seen as the hallmarks of accountability in action. At the hearth of this relationships is stewardship. Stewardship involves two manifest parties: first the steward or accountor, i.e. the party to whom the responsibility is entrusted and who is obliged to present and answer to an account of its execution, and, second, the principal or accountee, i.e. the party entrusting the responsibility and to whom the account is presented. Mulgan (2000) proposes another but similar definition: [Accountability] will be taken to refer to certain obligations that arises within a relationship of responsibility, where one person or body is 2

3 responsible to another for the performance of particular services. The obligation in question are, first, to account for the performance of their duties and, second, to accept sanction and redirection. From these definitions is possible to understand that behind the concept of accountability lays the responsibility for doing something in the name and/or in the interest of someone else; so the relationship between those two concepts seems to be very strict, so that part of the literature considers them as substantially assimilable (MOSHER 1968). Nevertheless, accountability seems to be a consequence of responsibility; from a managerial point of view, responsibility for doing something means the necessity of autonomy and decisional power to operate, together with the availability of resources (MUSSARI 1994, 2001). In a democratic contest, who is provided with this powers, has then to give account for their use. In the Italian juridical framework, LPAs are responsible for the fulfilment of collective needs of local communities. The concept of accountability can be differentiated between the private and the public sector because its aim is different in the two worlds, although one of the consequences of NPM is the progressive absorption of private models and logics, with the connected assimilation also of the accountability profiles (GLYNN AND MURPHY, 1996). In any case, accountability implies the necessity of a communication between the accountor and the accountee, and it is very important to understand the dimensions and profiles of communication. For private sector, necessity for an increasing accountability seems to be firmly connected with the idea of Corporate Social Responsibility; in simple words, if firms have to face profiles of responsibility concerning environmental and social effects of their activities, they also have to be accountable to stakeholders for their decision, and they should start to report not only financial performance, but also social and environmental ones (CARROLL 1979; GRAY, OWEN AND MAUNDERS 1988; GRAY, KHOUZY and LAVERS, 1995; CORMIER and GORDON, 2001; ADAMS 2002; DEEGAN 2002). Main part of literature connect Corporate Social Reporting with the so called Legitimacy Theory, that postulates that corporate disclosure depends on political, economical and social factors and that disclosure is a means of legitimacy. (PRESTON and POST, 1975; HOGNER, 1982; LEHMAN, 1983; LINDBLOM, 1983, in GUTHRIE and PARKER, 1989) However it must be said that there are some empirical evidences that suggest the absence of this relationship, or at least its weakness (GUTHRIE and PARKER, 1989). In the Public Sector the concept of accountability has been largely studied, also in comparison with the private sector. In this paper we will use the approach of Robert Behn (2001). 3

4 In the traditional model, Public Administration (PA) was accountable concerning two main profiles: for the equity of its actions and for the use of resources. The first concern aims to guarantee citizens for a fair and equal treatment by the PA; the second one is the direct consequence of the way in which PA obtains its resources. Because taxation represents the main source of resources of the PA, it seems correct to put a particular attention on their use by civil servants. In addition to these traditional profiles of accountability, PA has to be accountable also for performances (BEHN 2001); this means accountability for outputs and outcomes of the activities carried out by the Public Entities. Performance accountability is connected with the ideas and the reform profiles of the New Public Management (PARKER and GOULD 1999); in other words, NMP has been the cause for an increasing attention to the performance profiles and to the measurements of results (OSBORNE and GAEBLER 1992; HOOD 1995; BOUCKAERT and POLLITT 2000). Other Authors have identified and classified in different ways the several dimensions of accountability of a Public Entity (PARKER and GOULD 1999; STECCOLINI, 2003). Glynn and Murphy (1996) for example consider: Public accountability which [can be summarised] as those who are charged with drafting and/or carrying out policy should be obliged to give an explanation of their actions to the electorate; Financial accountability this is perhaps the longest established accountability concentrating on the regularity with which resources entrusted to an agent have been managed; Legal accountability, i.e. to a court of law, or equivalent, for the exercises of powers; and Managerial accountability, i.e. accountability by managers for the achievement of defined, and perhaps agreed, resource utilisation objectives. PA has also another peculiar type of accountability connected with the fact they are constituted by an administrative side and a political and elected one. The political side of PA is normally elected by universal suffrage. As a consequence it represents the wills and the interests of whole citizenry; before the vote, politicians have to propose their electoral program, very often in a formal document, that is their commitment. For this reason, PA has to be accountable concerning the political coherence between what have been promised and what have been achieved both in terms of outputs and outcomes (TANESE, 2004). In other words the exercise of responsibility needs accountability; the different profiles of accountability depend on the institutional peculiarities of the chosen sector, and on the relationships between subjects operating in the same contest. As it is easy to understand, the outcome measurements are much more important because they concern LPA policies aimed to face or solve particular social problems. Besides, the disclosure of the outcomes of the activities normally is not provided by traditional financial statements, nor in the 4

5 other documents attached to this, so that social reporting statements should comprehend that kind of useful information for citizens and stakeholders. The following table summarises the dimensions of accountability for LPA. Table: 1 Accountability in Public Sector Equity Use of resources Political coherence Performance In order to satisfy these dimensions of accountability, LPA, as well as other Public Entities, uses different documents of reporting. Traditional financial reporting gives account concerning at least the use of resources; obviously, if the accounting system uses an accrual base it can provide also information concerning performances, playing an important role together with the reports of management accounting system. In Italy, LPA Annual Budget has several annexes, including the planning and programming documents for the next 3-5 years. One of the main characteristics of the Budgeting system is that it guarantees full access to the documents for citizens and stakeholders. As a consequence there is full disclosure concerning objectives and accounting data related to the use of resources. The disclosure of the equity and the political dimension of accountability have been, in past years, very often neglected by LPAs, because the focus was merely on use of public resources. In recent years many LPAs have tried to develop experiences of social reporting, supported by a flourishing, and not only academic, scientific production concerning the same topic. (BARTOCCI 2003; TANESE 2004; VIVIANI 1999; ROGATE and TARQUINI 2004). Empirical researches have however emphasised that such kind of reports are often merely limited to a dogmatic description of activities carried out by the local government with scarce reference to the planned objectives and to the mission of the LPA, if not depleting themselves in a mere re- 5

6 classification of traditional and compulsory financial statements (MARCUCCIO and STECCOLINI 2004) The main purpose of social reporting should be to broaden profiles of accountability to stakeholders concerning both the political dimension and the performance measurement related in special way to the outcome of activities (ROGATE and TARQUINI 2004; TANESE 2004). On the other hand, social statements can t be the only source of information for reporting environmental and social performances of PA, nor they can represent the documents that collect all the data that were not disclosed into the traditional financial statements (UNERMAN 2000; LIPARI 2001). The following table summarises the relationship between the LPA, the citizenry, instruments and dimension of accountability: Table 2: Citizens/ Stakeholders Accountability documents LPA Financial Statements Management Accounting Reports Social Reporting Documents Use of resources Economical performances Political coherence 3. The model The Italian LPAs have progressively understood the usefulness of social reporting statements for many purposes. In particular, they are used not only for reporting, but very often they become means of communication for political purposes, loosing part of their managerial capacity (GIUSEPPONI 2003; BARTOCCI 2003). Born as a possible solution for the problem of understandability of the LPA financial statements, social reports became immediately a means of communication. In particular they often include a sort of reclassification of the annual expenditures in order to improve the intelligibility of economic performance for the stakeholders (MARCUCCIO and STECCOLINI 2004). 6

7 The social reporting process has three main characteristics: a) the voluntariness; b) the reporting regarding to commitments, results and outcomes achieved; c) the stakeholder participation (TANESE, 2004). In Italy, at the moment, there are no generally accepted standards for social reporting, nor a juridical framework, although since 2001, many academicians and consultants, assembled in a study group on social reporting (GBS) are formalizing standards and models for social reporting both for private and public sector. These standards and models don t have any binding power but they constitute a sort of best practice. (DIERKES 1986; GBS 2001; ANDRIOLA and SERAFINI 2002; HINNA 2002, PARIS 2003). As a consequence, there is a completely voluntary approach to social reporting and a full freedom in contents and form of statements. Such freedom permits to appreciate singular peculiarities and ideas concerning social reporting, contributing to the location of the best practices. On the opposite side, this approach does not permit benchmarking analysis, nor to assure reliability to the information provided. Reliability of information is the biggest problem of social statements; part of the literature considers social reporting as important as financial statements for stakeholders, so it has to provide a sort of true and fair view of the social result of the management (HINNA 2002). Because of the lack of generally accepted principle and of external audit on the statements, reliability of information seems to be at risk (DIERKES and ANTAL 1985). It is easy to understand that this kind of disclosure can be distorted by a misuse of information for political purposes; in fact, it is common to find in Italy social statements disclosing information only referred to activities and outputs carried out, without any connection with the planning and programming documents, nor with the electoral program. In this way it is easy to emphasize good performances, without any mention to uncompleted activities and to incidental failures (VIVIANI 1999). Another important feature of social reporting is participation; unlike traditional financial and budgeting accounting, social reporting process is often considered the best way to engage stakeholders in LPA management. The aim of citizens participation is the construction of legitimacy. It is possible to considerate three different level of participation in social reporting; the first and the lowest level consists in communicating the documents to the stakeholders and to allow them to give back their impression and comments about the work done. The second level of participation implies to engage stakeholders in the drafting phase of the final statement, in order to emphasize the profiles of activities deemed to be more important by the stakeholders. 7

8 In the end, the third level of citizens and stakeholders participation consists in the engagement also in the planning and programming phase of the activities. The second and the third characteristics of social reporting process will be taken into consideration within the model. Behind the use of social reporting documents it is possible to build an ethical model in order to understand why LPA, and more in general, enterprise should set up social reporting processes. The model, can also develop the contents which a social statement can include. The model is inspired by the Max Weber ethical approach, written in the essay The Politics as a profession in In the essay, Weber suggested to divide between an Ethics of Values, and an Ethics of Responsibility. The main difference between those two approach is that the first one takes into consideration only the values coming from the subjects and the coherence between actions and values, without giving any importance to consequences of actions, while the second one refers only to the effects of actions. In other words, subjects can be considered good only if they act in coherence with their values, without any consideration of the consequences of their activities. The problem is, in Weber opinion, when the achievement of an objective coherent with the subjects values, stated ex-ante, implies to use non-ethical tools that can lead to bad consequences. This means that ignoring the consequences of activities can be very dangerous. On the opposite side, Ethics of Responsibility takes into consideration only the consequences of actions, because subjects are morally accountable concerning the effects of their activities. Following this second approach, it is not necessary to develop a system of values before the action, but it remains essential to understand and most of all to forecast the consequences of actions, in order to avoid those activities which lead to bad outcomes. In Weberian philosophical approach it is possible to separate the two Ethics only to understand their peculiarities, but in real life, subjects have to take both into considerations. The two Ethics are not antithetical but they supplement each other in order to create the real and good politician (WEBER 1919; ROHLS 1995) Also Hans Jonas, a German philosopher, takes into consideration the same profiles of Ethics. He adds to the Weberian framework the idea that the concepts of responsibility for consequences of actions, and then the connected accountability for them, is in-its-own a value to be stated ex-ante (JONAS 1993; ROHLS 1995). To build the model we also need another conceptual subdivision. 8

9 Looking at the LPA and more generally to PA, they can be considered ontological subjects with their own values and objectives or just groups of persons without an own ontology. The first case means that it is possible to identify values of the organizations that not necessarily coincide with the main stakeholders groups ones; in the second case the values of the LPA are the values of main stakeholders groups. The second approach is quite easy to understand because it is usual to consider LPA as entities representing citizens and other stakeholders interests and also the Law confirms this role. In effect, art. 3, 2 comma of the Legislative Decree 267/2000 states that Local Public Administrations represent their community, protect their interests and promotes their (economical and social) growth. The first approach attributes many importance to LPAs as subjects of the economical scenario. Combining the two aforesaid classifications it is possible to build the ethical matrix. In the middle of the matrix, the cells, identified by a code, make clear the content of the reporting and consequently the object of accountability for the LPA. As the vertical arrow shows, going toward the top of the matrix means to give significance to the reporting activity, from a business administration point of view. Traditional doctrine, in fact, emphasizes that reporting activities have to be connected with an ex-ante phase in which the enterprise does planning and programming activities for the future. This permits to state the individual responsibility, the profiles and the directions of accountability, and after the managing phase to evaluate the performances both from a strategic and a managerial point of view. On the other hand, it is not possible to carry out such activities without the connection with the programming phase, but this does not nullify the communicative capacity of the documents. In the first row it is possible to see the connection with a planning and programming phase, or in general terms, with an ex-ante stage in which values have to be made clear and stated formally in a document. As the horizontal arrow shows, going towards the right of the matrix means to give importance to the participation of stakeholders into the process of social reporting. The opportunity of stakeholder participation is a tricky question. The traditional Stakeholder Theory emphasises the necessity for their engagement, in order to gain legitimisation, and many stakeholder identification and analysis techniques have been drawn up during the years by academicians. (DONALDSON and PRESTON 1995; BRYSON 2004). However, part of the literature is debating about the moral rights of stakeholders in relation of management of the corporation and concerning the opportunity to pose sort of limitations to stakeholders engagement (BEER 2004). In public sector, in particular, the direct connections with profiles of the representative democracy suggest to give particular attention to the amount of citizen 9

10 involvement in order to avoid the risk of emptiness of the representation concept (WILSON 1887; CROUCH 2003) The Ethical Matrix Importance of reporting ETHICS OF THE VALUES ETHICS OF RESPONSIBILITY (FOR CONSEQUENCES OF ACTIVITIES) ETHICS OF THE PUBLIC ENTITY 1.1 Are we behaving in a good way? [Mission/electoral program] 2.1 Consequences of our activities have been good? [Output/Outcome Measurement] ETHICS OF THE STAKEHOLDERS GROUPS 1.2 Are we behaving coherently with interests of stakeholders groups? [SH participation in mission/electoral program construction] 2.2 Consequences of our activities have been satisfactory for our stakeholders groups? [Output/outcome measurements distinguished for SH group] Citizen participation In the cell 1.1 contents of documents concern the coherence between the actions and the value of the LPA. This means a preliminary phase of value stating by the political side of the LPA. The main problem is obviously to define the values of the LPA; the main part of them should came from the political program of the Major, and they are formally written in a mission. It is not so common to find in Italy LPAs who have formalised their mission and their strategic objectives, normally they remain unwritten and not communicated to the citizenship. Some other times the values are so vague that it is virtually impossible to not be coherent with them. In the cell 2.1 documents should inform stakeholders and citizen about the effects of activities of the LPA, without, as said above, any connections with entity values. At this level it is possible to disclosure at least two main kind of results. One of them measures the outputs of the activities carried out by the LPA; in this case citizens can judge if the amount and the quality if outputs is satisfactory for them or not (MUSSARI 2001). The other kind of result concerns the outcome of activities, and needs programme evaluation tools. The outcome can be represented as the impact of an activity on a certain situation and can be measured using program evaluation tools. It is very rare to find such kind of analysis in social reporting documents for many reasons. First of all, programme evaluation and policy analysis tools cost large amount of money; secondly, they 10

11 require high professionalisms not so easy to find in LPAs especially small sized. Finally, the information coming out from the analysis suffers from problems of reliability (MUSSARI 1999; ROSSI and FREEMAN 1999). The main problem of this second cell, with reference to contents of social reporting documents is that LPA and PA in general, must manage their activities with big attention to equity profiles because they use public money. In other words, the disclosure of the mere results of activities is on its own insufficient, because it does not explain how certain performances have been reached, and that profile is very important into the public sector. Social statements referring to the cell 1.2 use to disclosure information concerning the coherence between stakeholders values and activity of LPA. This needs a stakeholder participation phase within which the LPA has to try to understand the most important shared values; in other words, because of the large amount of stakeholders of LPA, it may happen to have clashing values and interests. In this situation LPA has to build a common and shared values framework in order to operate with a clear route. In practical it is not easy to understand the stakeholders values, nor to operate coherently with them, nor, even before, to identify and select stakeholders to involve in the analysis. In the end, in the cell 2.2, social reporting aims to comprehend if consequences of activities succeed in satisfying different group of stakeholders; this forth approach is much more pragmatic in comparison to the other, but again, it needs the individuation and selection of stakeholders in order to comprehend their need in a clear way. From a normative point of view social reporting should take into consideration both the ethics of Values and the Ethics of Responsibility. Without the first one, the risk is to manage LPA only to satisfy the stakeholders interests without a linkage to shared values. On the opposite hand, the main aim of a LPA is to produce policy and goods able to satisfy citizens and stakeholders needs so limiting the focus of activities and reporting on coherence with values can render the action of LPA ineffective. As we will see in paragraph 5 the analysis of documents drafted by Italian LPAs shows very often the presence of more than one approach in the same documents. Obviously some documents emphasise more one profile in despite of others and viceversa. 11

12 4. Methodology Thirty social statements have been selected to test the model; part of them (18) are Bilanci Sociali and the other (12) are Bilanci di Mandato. The main differences between them concerns the width of the period of reporting. The Bilancio Sociale usually refers on a one year period and report outputs and outcomes obtained by the Local government annual activities (TANESE 2004; ROGATE and TARQUINI 2004; GIUSEPPONI 2003; BARTOCCI 2003 MAZZARA 2003). The Bilancio di Mandato, instead, provide information concerning the coherence between the electoral program proposed by the Major during the electoral campaign and formalized in the first Local Public Administration Council Assembly and the outcomes achieved at the end of the five years of his mandate. The selection criteria have been multiple: firstly, the availability of documents and the year of their drafting, secondly a geographic criteria, in order to emphasize both the regions within which such tools have been used since the end of the Ninety, and the best practices. Concerning the first criteria, selected documents have all been drafted in the period , so they actually represent the state of the art of social reporting in Italian LPAs. The documents are all easily available on the web or in paper format contacting the local governments offices; this means that they are not internal reports, but they have been disclosed to the public opinion and distributed among the citizens. However the selection does not build a representative sample of social reporting documents in LPAs, because there are not complete information or surveys about the distribution of such reporting tools in all Italian LPAs. In addition, the selected LPAs are very diversified in a dimensional point of view, that means that some of the results can be affected by the above mentioned variability of quantitative dimensions of each LPA. As a consequence it is not possible to generalize results coming from this research to the totality of the Italian LPAs. The second criteria used to select between LPAs aims to emphasize two characteristics of Italian social reporting practices. Considering the geographic distribution of the tools it is possible to point out the regions within which there have been the first experiences of social reporting in public sectors. Those regions (Toscana, Emilia-Romagna) seem to be leaders in adopting social reporting instruments. The second characteristic refers more generally, to the increasing attention focused on the forms and the instruments of social reporting that the LPAs could use to broaden the dimension of information offered to their stakeholders. Selected documents, in fact, have been drafted by 12

13 different sized LPAs, spread in all part of Italy, emphasizing the current fashion of social reporting. The content analysis has been done reading the documents and trying to find the answer to the question in the table 3. Table 3: Questions: 1. Has the LPA a formalized version of the mission or of the electoral program? 2. Are in the social reporting document any references to the mission/electoral program of the LPA? 3. Are in the social reporting document any references concerning the main stakeholder groups? 4. Have citizens and Stakeholders participated to the building of the mission/electoral program? 5. Are in the social reporting document output measurements? 6. Are in the social reporting document outcome measurement? 7. Are in the social reporting document any output measurement distinguished for group of stakeholder? 8. Are in the social reporting document any outcome measurement distinguished for group of stakeholder? 9. Do citizens and stakeholder participate to the process of social reporting? 10. Do citizens and stakeholder participate to the process of planning and programming outputs and outcomes? 5. The results The analysis of the documents provides interesting information. The annex 1 shows the analytical result of the content analysis of the documents. Column number refers to the number of the question in the previous box. Lines show the social reporting document analyzed, the LPA that has drafted it and the year. Each document has been read in order to find the affirmative or the negative answer to each of the ten questions. As it is possible to see, not all the documents reviewed have a reference to the mission or to the electoral program of the LPA. In those cases, the social reporting documents are a mere description of the activities carried out by the LPAs, without any connection to the programming phase. As aforesaid, the consequence is that the reliability of information is at risk: very probably documents are used only for political purposes and they omit to disclose failures in performance, gaps and delays emerged during the period. 13

PUBLIC LOCAL GROUP: THE INFLUENCE OF STAKEHOLDERS IN CONSOLIDATED ACCOUNTING PROCESS. EMPIRICAL EVIDENCE IN ITALY

PUBLIC LOCAL GROUP: THE INFLUENCE OF STAKEHOLDERS IN CONSOLIDATED ACCOUNTING PROCESS. EMPIRICAL EVIDENCE IN ITALY INTERNATIONAL JOURNAL OF MANAGEMENT (IJM) International Journal of Management (IJM), ISSN 0976 6502(Print), ISSN 0976-6510(Online), ISSN 0976-6502 (Print) ISSN 0976-6510 (Online) Volume 5, Issue 10, October

More information

Enrico Guarini. Phone (+39) 02 6448-3125 Fax (+39) 02-6448-3165 Email: enrico.guarini@unimib.it

Enrico Guarini. Phone (+39) 02 6448-3125 Fax (+39) 02-6448-3165 Email: enrico.guarini@unimib.it Enrico Guarini Assistant Professor of Business Administration and Management Department of Management, Business Administration and Law University of Milano-Bicocca Via Bicocca degli Arcimboldi, 8 20141

More information

Business and Management Review Vol. 3(05) pp. 25 36 July, 2013 ISSN: 2047-0398 Available online at http://www.businessjournalz.

Business and Management Review Vol. 3(05) pp. 25 36 July, 2013 ISSN: 2047-0398 Available online at http://www.businessjournalz. THE INTRODUCTION OF ACCOUNTABILITY INTO POLITICAL PARTIES BY WAY OF A SOCIAL BUDGET: The Italian Experience Ubaldo Comite Faculty of Economics, Department of Business Sciences, University of Calabria,

More information

The European Process of Accounting Harmonization: Current Status and Future Developments. The Case of Italy

The European Process of Accounting Harmonization: Current Status and Future Developments. The Case of Italy International Journal of Humanities and Social Science Vol. 3 No. 13; July 2013 The European Process of Accounting Harmonization: Current Status and Future Developments. The Case of Italy Christian Rainero

More information

ABSTRACT BACKGROUND NONPROFIT ORGANIZATIONS AND THEIR TRAINING NEEDS IN HUMAN RESOURCE MANAGEMENT

ABSTRACT BACKGROUND NONPROFIT ORGANIZATIONS AND THEIR TRAINING NEEDS IN HUMAN RESOURCE MANAGEMENT NONPROFIT ORGANIZATIONS AND THEIR TRAINING NEEDS IN HUMAN RESOURCE MANAGEMENT PAULA BENEVENE Università Lumsa pbenevene@tiscali.it Fecha de recepción: 26 de enero de 2011 Fecha de admisión: 10 de marzo

More information

Surveying the relationship between social reporting and commercial performance in Tehran Exchange

Surveying the relationship between social reporting and commercial performance in Tehran Exchange Surveying the relationship between social reporting and in Tehran Exchange RobabShahbazi, AzimAslani (PhD), HabibEbrahimpur(PhD) 1 Department of Accounting, Science and research Branch, Islamic Azad University,

More information

Marco Tutino. Assistant Professor in Business Administration

Marco Tutino. Assistant Professor in Business Administration Marco Tutino Assistant Professor in Business Administration Department of Business Studies Tel. +39 06 5733 5634 Faculty of Economics Mob. +39 339 895 83 09 Roma Tre University Mail: marco.tutino@uniroma3.it

More information

Economia Aziendale Online 2000 Web (2010) 1: 119-137 www.ea2000.it

Economia Aziendale Online 2000 Web (2010) 1: 119-137 www.ea2000.it Economia Aziendale Online 2000 Web (2010) 1: 119-137 www.ea2000.it DOI: Pietro Previtali University of Pavia, Via San Felice 7, Pavia, Italy E-mail: pietro.previtali@unipv.it Economia Aziendale Online

More information

CURRICULUM VITAE Academic Position and Curriculum

CURRICULUM VITAE Academic Position and Curriculum VERA PALEA, Ph.D. University of Torino- Department of Economics and Statistics Cognetti de Martiis Torino (Italy), Campus Luigi Einaudi, Lungo Dora Siena 100/A Building D1, 3rd Floor, Room 23 vera.palea@unito.it;

More information

CURRICULUM VITAE. Dr. Massimo Contrafatto EDUCATION. MSc, PhD, Post Doc

CURRICULUM VITAE. Dr. Massimo Contrafatto EDUCATION. MSc, PhD, Post Doc CURRICULUM VITAE Dr. Massimo Contrafatto MSc, PhD, Post Doc Lecturer and Assistant Professor with tenure Department of Business Administration at Bergamo University Via dei Caniana 2, 24127 Italy Tel:

More information

Social Responsibility Reporting at Group Level in a Mutual Insurance Company: The Experience of ITAS Mutua Assicurazioni

Social Responsibility Reporting at Group Level in a Mutual Insurance Company: The Experience of ITAS Mutua Assicurazioni 6 th ADERSE Conference January 22 nd 23 rd, 2009 Social Responsibility Reporting at Group Level in a Mutual Insurance Company: The Experience of ITAS Mutua Assicurazioni Dr. Andrea Moro a, Edo Grassi b,

More information

CURRICULUM VITAE. Giovanni Tria. PLACE AND DATE OF BIRTH Rome, 28 September 1948

CURRICULUM VITAE. Giovanni Tria. PLACE AND DATE OF BIRTH Rome, 28 September 1948 CURRICULUM VITAE Giovanni Tria PLACE AND DATE OF BIRTH Rome, 28 September 1948 NATIONALITY Italian ADDRESS Office: Via dei Robilant n.11 00135 Rome Italy Home: Via Po n.4, 00198 Rome Italy Tel.+39 06 33

More information

CURRICULUM VITAE. Silvia Angeloni

CURRICULUM VITAE. Silvia Angeloni CURRICULUM VITAE Silvia Angeloni Full Name Silvia Angeloni Place of Birth Teramo Date of Birth 1 Maggio 1970 Address Via Cicco Simonetta, 7-20123 Milano Telephone 02/58102923, 339/8954004 E-mail sangeloni1@libero.it;

More information

Second Italian Conference on Social and Environmental Accounting Research Rimini, 17th-19th September 2008

Second Italian Conference on Social and Environmental Accounting Research Rimini, 17th-19th September 2008 Second Italian Conference on Social and Environmental Accounting Research Rimini, 17th-19th September 2008-2003 25 Second Italian Conference on Social and Environmental Accounting Research Rimini, 17th-19th

More information

Born on October 30, 1967, in Rome Married to Silvia, with two children: Livia (7), and Penelope (5).

Born on October 30, 1967, in Rome Married to Silvia, with two children: Livia (7), and Penelope (5). NICOLA AMENDOLA CURRICULUM VITAE PERSONAL E-mail: Web Site: Office: nicola.amendola@uniroma2.it http://www.economia.uniroma2.it/amendola.htm Dipartimento di Economia e Istituzioni Università di Roma Tor

More information

Prof- GIULIO NAPOLITANO giulio.napolitano@uniroma3.it

Prof- GIULIO NAPOLITANO giulio.napolitano@uniroma3.it Prof- GIULIO NAPOLITANO giulio.napolitano@uniroma3.it CURRICULUM Qualification Full Professor of administrative law at the University of Roma Tre, Department of Law from first January 2013 to present (suitability

More information

Curriculum Vitae PERSONAL DATA LANGUAGES COMPUTER SKILLS ACADEMIC APPOINTMENT EDUCATION AWARDS

Curriculum Vitae PERSONAL DATA LANGUAGES COMPUTER SKILLS ACADEMIC APPOINTMENT EDUCATION AWARDS Curriculum Vitae Sara Moggi Home Address: Via Piave 1, 46034 Roncoferraro (MN), Italy Mobile: +39 339 3347931 Email: sara.moggi@univr.it PERSONAL DATA Place and Date of Birth: Venice, July 15, 1980 Nationality:

More information

Short Notes about Financial Reporting in Italian Family Businesses

Short Notes about Financial Reporting in Italian Family Businesses Short Notes about Financial Reporting in Italian Family Businesses Paolo RICCI Università degli Studi del Sannio Benevento, Italy E-mail: ricci@unisannio.it Telephone: +0039 333 532 1616 Fax: +0039 0824

More information

CURRICULUM VITAE. WORK EXPERIENCE (Academic) EDUCATIONAL QUALIFICATIONS. Maria Giovanna Confetto

CURRICULUM VITAE. WORK EXPERIENCE (Academic) EDUCATIONAL QUALIFICATIONS. Maria Giovanna Confetto CURRICULUM VITAE Maria Giovanna Confetto WORK EXPERIENCE (Academic) Current Researcher and Lecturer in Marketing and Communication position Department of Communication Sciences, Faculty of Humanities University

More information

CURRICULUM VITAE. Simone Poledrini. Home. Via Eremita, n2 - Perugia, address:

CURRICULUM VITAE. Simone Poledrini. Home. Via Eremita, n2 - Perugia, address: CURRICULUM VITAE Simone Poledrini Personal details Office Department of Economics Home Via Eremita, n2 - Perugia, address: University of Perugia address: 06100, Italy Via Pascoli - Perugia, 06123, Italy

More information

CURRICULUM VITAE. Assistant for accounting and business matters of the Review Schede di aggiornamento Eutekne, IPSOA, Milano.

CURRICULUM VITAE. Assistant for accounting and business matters of the Review Schede di aggiornamento Eutekne, IPSOA, Milano. Anna Chiara INVERNIZZI Assistant Professor Department of Business Studies Faculty of Economics, University of Eastern Piedmont Amedeo Avogadro e-mail anna.invernizzi@eco.unipmn.it EDUCATION CURRICULUM

More information

Andrea Pedeferri. Curriculum Vitae

Andrea Pedeferri. Curriculum Vitae Andrea Pedeferri Curriculum Vitae Personal Data 3601 Greenway apt 811 21218 Baltimore, MD USA +1 443 850 0092 apedef@gwu.edu http://departments.columbian.gwu.edu/philosophy/people/172 Areas of Specializations

More information

Faculty of Economics, University of Eastern Piedmont Amedeo Avogadro. CURRICULUM VITAE

Faculty of Economics, University of Eastern Piedmont Amedeo Avogadro. CURRICULUM VITAE Anna Chiara INVERNIZZI Assistant Professor Department of Business Studies Faculty of Economics, University of Eastern Piedmont Amedeo Avogadro e-mail anna.invernizzi@eco.unipmn.it CURRICULUM VITAE EDUCATION

More information

UNIVERSITY OF ROME TOR VERGATA

UNIVERSITY OF ROME TOR VERGATA UNIVERSITY OF ROME TOR VERGATA Department of Government Philosophy Studies PERSONAL DETAILS (Update: December, 4th, 2014) Nationality: Current Position: Office: Phone Numbers: E-mail: Home page: Twitter

More information

One Sigma Limited, 25 Moorgate, London EC2 6AY

One Sigma Limited, 25 Moorgate, London EC2 6AY Strengthening Civil Service Accountability and Performance Consultation Paper on Programme for Government Commitments Submission by: One Sigma Limited, 25 Moorgate, London EC2 6AY 1 Introduction 1. This

More information

Cristina Florio ACADEMIC POSITION EDUCATION

Cristina Florio ACADEMIC POSITION EDUCATION Cristina Florio Department of Business Administration Via dell Artigliere, 19 37129 Verona (Italy) Tel: +39 045 8028296 E-mail: cristina.florio@univr.it Webpage: http://www.dea.univr.it/dol/main?ent=persona&id=3739

More information

MANAGEMENT FUNCTIONS AND PERFORMANCE MANAGEMENT

MANAGEMENT FUNCTIONS AND PERFORMANCE MANAGEMENT MANAGEMENT FUNCTIONS AND PERFORMANCE MANAGEMENT MARIA ENESCU, MARIAN ENESCU UNIVERSITATEA DIN CRAIOVA, ROMANIA, DROBETA TURNU SEVERIN, STR. EROII DE LA CERNA, NR. 4 A, enescu.maria@yahoo.com, enescu.marian@yahoo.com

More information

E U R O P E A N C U R R I C U L U M V I T A E F O R M A T PERSONAL INFORMATION

E U R O P E A N C U R R I C U L U M V I T A E F O R M A T PERSONAL INFORMATION E U R O P E A N C U R R I C U L U M V I T A E F O R M A T PERSONAL INFORMATION Name Address Telephone Luca Nocco Via Agostini Della Seta, 8, Pisa (56121), Italy. + 39 050 981407 (ab.) + 39 347 7823875

More information

Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013.

Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013. Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013. International IDEA, Strömsborg, 103 34 Stockholm, Sweden Phone

More information

Curriculum Vitae Marika Arena

Curriculum Vitae Marika Arena Curriculum Vitae Marika Arena General information Birthplace and Date: December, 9th, 1979 Gallarate, Varese (Italy) Address: Dipartimento di Ingegneria Gestionale Politecnico di Milano Piazza Leonardo

More information

EDITORIAL GUIDELINES FOR CONTRIBUTORS. Sending in a text

EDITORIAL GUIDELINES FOR CONTRIBUTORS. Sending in a text EDITORIAL GUIDELINES FOR CONTRIBUTORS Sending in a text All contributions should be sent exclusively to the journal s editors at this e- mail address: sociologiadeldiritto@unimi.it All articles must be

More information

LUCIA DALLAPELLEGRINA CV

LUCIA DALLAPELLEGRINA CV University of Milano-Bicocca Department of Statistics Via Bicocca degli Arcimboldi 8 20126 Milano (Italy) Tel: +39-2-64485860 Fax: +39-2-6448.5878 E-mail: lucia.dallapellegrina@unimib.it Paolo Baffi Center

More information

Performance measurement systems and performance measures: the good, the bad and the ugly

Performance measurement systems and performance measures: the good, the bad and the ugly Performance measurement systems and performance measures: the good, the bad and the ugly Paper delivered to the Australasian Evaluation Society Conference, Wellington New Zealand, Friday September 3 2010

More information

ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION

ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION Summary of Israel *Lello Esposito, an important contemporary Neapolitan artist, created and donated the cover artwork, which revolves around the colours

More information

University of Foggia Department of Economics. List of courses offered a.a. 2015 2016

University of Foggia Department of Economics. List of courses offered a.a. 2015 2016 Tel. +39 01 5.3.36 University of Foggia Department of Economics Largo Papa Giovanni Paolo II, 1 1121 Foggia (ITALY) 2 nd Level Degree in BUSINESS ADMINISTRATION List of courses offered a.a. 2015 2016 1

More information

pursuant to art. 2506-bis of the Italian Civil Code

pursuant to art. 2506-bis of the Italian Civil Code Plan for the total demerger of Banca per la finanza alle opere pubbliche e alle infrastrutture S.p.A. in favour of Intesa Sanpaolo S.p.A., Banca Intesa Infrastrutture e Sviluppo S.p.A. and Finanziaria

More information

POTENTIAL IMPACT ON THE REDUCTION OF GREENHOUSE GAS EMISSIONS RESULTS OF INTERVENTIONS FINANCED BY 2007-2013 ERDF OPERATIONAL PROGRAMMES

POTENTIAL IMPACT ON THE REDUCTION OF GREENHOUSE GAS EMISSIONS RESULTS OF INTERVENTIONS FINANCED BY 2007-2013 ERDF OPERATIONAL PROGRAMMES Issue 18-2009 POTENTIAL IMPACT ON THE REDUCTION OF GREENHOUSE GAS EMISSIONS RESULTS OF INTERVENTIONS FINANCED BY 2007-2013 ERDF OPERATIONAL PROGRAMMES The Public Investment Evaluation Unit (UVAL) provides

More information

Citizenship. (This is an extract from The National Curriculum 2007) Crown copyright 2007 Qualifications and Curriculum Authority 2007

Citizenship. (This is an extract from The National Curriculum 2007) Crown copyright 2007 Qualifications and Curriculum Authority 2007 Citizenship Programme of study for key stage 4 (This is an extract from The National Curriculum 2007) Crown copyright 2007 Qualifications and Curriculum Authority 2007 Curriculum aims Learning and undertaking

More information

DUCCIO MARTELLI. Employment. Education. Teaching Experience

DUCCIO MARTELLI. Employment. Education. Teaching Experience DUCCIO MARTELLI University of Perugia, Faculty of Economics Via Pascoli, 12 06123 Perugia (Italy) Office: (+39)-075-585.5255 E-mail: duccio.martelli@unipg.it / info@ducciomartelli.com Employment University

More information

Class contents and exam requirements Code 20369 20375 (20419) Italian Language Second language B2 Business

Class contents and exam requirements Code 20369 20375 (20419) Italian Language Second language B2 Business a.y. 2013/2014-2014/2015 Class contents and exam requirements Code 20369 20375 (20419) Italian Language Second language B2 Business Program Degree course Master of Science M, IM, MM, AFC, CLAPI, CLEFIN

More information

Dip. di Scienze Economiche, Statistiche e Finanziarie, Università della Calabria, Ponte P. Bucci, Arcavacata di Rende (CS), 87036 Italy

Dip. di Scienze Economiche, Statistiche e Finanziarie, Università della Calabria, Ponte P. Bucci, Arcavacata di Rende (CS), 87036 Italy Dr. MARIAROSARIA AGOSTINO Personal Details Date of Birth: 11/04/1972 Nationality: Italian Marital status: Married Office Address: Telephone: 00390984492447 Fax: 00390984492421 Current Position Dip. di

More information

Italy (450) UNITWIN/UNESCO Chairs Programme. Progress Report. Period of activity: 2004-2005. UNESCO Chair in Human Rights, Democracy and Peace

Italy (450) UNITWIN/UNESCO Chairs Programme. Progress Report. Period of activity: 2004-2005. UNESCO Chair in Human Rights, Democracy and Peace Italy (450) UNITWIN/UNESCO Chairs Programme Progress Report Period of activity: 2004-2005 UNESCO Chair in Human Rights, Democracy and Peace Host institution: University of Padua Report established by:

More information

THE HISTORICAL, ECONOMIC AND GEOGRAPHIC CONTEXT

THE HISTORICAL, ECONOMIC AND GEOGRAPHIC CONTEXT THE HISTORICAL, ECONOMIC AND GEOGRAPHIC CONTEXT OF CENTRO SERVIZI CALZA Centro Servizi Calza was born in the economic and geographical context of the Castel Goffredo Hosiery District. The cluster spreads

More information

Current position (since 2004) Associate professor of Economics, Facoltà di Economia, Università Cattolica, Milano.

Current position (since 2004) Associate professor of Economics, Facoltà di Economia, Università Cattolica, Milano. Office Address Università Cattolica Largo Gemelli 1, 20123 Milano (I) lorenzo.cappellari@unicatt.it Date of birth 16 September 1969 Place of birth Milano Education Doctor of Philosophy in Economics, University

More information

Vito Frontuto. Personal. Education. Work Experience

Vito Frontuto. Personal. Education. Work Experience Vito Frontuto University of Turin Department of Economics and Statistics "Cognetti de Martiis" Campus Luigi Einaudi - Lungo Dora Siena, 100 10100 - Turin (Italy) Phone: 011-6704977 Fax: 011-6703895 Email:

More information

THE VALUATION OF INTANGIBLES ASSET IN SMES

THE VALUATION OF INTANGIBLES ASSET IN SMES Cristiana Parisi Università di Firenze Dipartimento di Scienze Aziendali Via delle Pandette 9, 50122 Firenze e-mail: cristiana.parisi@unifi.it Paola Rossi Università degli Studi di Bologna Dipartimento

More information

Executive Summary Study on Co-Regulation Measures in the Media Sector

Executive Summary Study on Co-Regulation Measures in the Media Sector Executive Summary Study on Co-Regulation Measures in the Media Sector Study for the European Commission, Directorate Information Society and Media Unit A1 Audiovisual and Media Policies Tender DG EAC 03/04

More information

Description of the program

Description of the program Study program Faculty Cycle Public Administration Public Administration and Political Sciences Undergraduate ECTS 180 Offered in Tetovo and Skopje Description of the program The program for Public Administration

More information

April, 2013. 26 July 2009-8 August 2009 42 nd Essex Summer School in Social Science Data Analysis and Collection, University of Essex, UK.

April, 2013. 26 July 2009-8 August 2009 42 nd Essex Summer School in Social Science Data Analysis and Collection, University of Essex, UK. Curriculum Vitae Sara Della Bella April, 2013 1. Contact Information Via ai Monti 94 21028 Travedona Monate (Va) Mobile: ++ 39 347 7549666 e-mail: dellabella.sara@gmail.com 2. Education November 2008-April2013

More information

(A) DESNET (DEmand & Supply NETwork) Identification. Identification

(A) DESNET (DEmand & Supply NETwork) Identification. Identification V-LAB-Instruction Ver 4.0.doc (A) DESNET (DEmand & Supply NETwork) Identification Name Address Web site E - mail Distretto Industriale dell abbigliamento Valle del Liri Reference Corporation: C.C.I.A.A.

More information

SHORT COURSE ON REGULATION

SHORT COURSE ON REGULATION dipartimento di scienze giuridiche SHORT COURSE ON REGULATION Economics, Law and Governance Strategy and Implementation Rome, Sapienza Università di Roma 12-14 September, 2012 Contact: Dott. Roberto Strippoli

More information

Since the 1990s, accountability in higher education has

Since the 1990s, accountability in higher education has The Balanced Scorecard Beyond Reports and Rankings More commonly used in the commercial sector, this approach to strategic assessment can be adapted to higher education. by Alice C. Stewart and Julie Carpenter-Hubin

More information

A N G E L O G I R A L D I

A N G E L O G I R A L D I A N G E L O G I R A L D I PERSONAL INFORMATION Place and date of birth: Rome, 15 May 1980 Universitas Mercatorum Address: via Appia Pignatelli, 62; 00178 Rome Italy E-mail: a.giraldi@unimercatorum.it angelo.giraldi@gmail.com

More information

A.A. 2011-2012. CORPORATE GOVERNANCE I (MSc 5 Cfu) Prof. Enrico Viganò

A.A. 2011-2012. CORPORATE GOVERNANCE I (MSc 5 Cfu) Prof. Enrico Viganò 1. CORPORATE GOVERNANCE I (MSc 5 Cfu) Prof. Enrico Viganò Zattoni A., Assetti Proprietari e Corporate Governance. Egea, Milano, 2006. Chapters: 1-7 + Codice di Autodisciplina della Borsa Italiana (appendix).

More information

Economics, Law and Political Science

Economics, Law and Political Science Corporate Performance Management - Tool for New Public Management JAN FUKA, PETRA LEŠÁKOVÁ Faculty of Economics and Administration University of Pardubice Studentská 95 CZECH REPUBLIC jan.fuka@upce.cz,

More information

Evolution of Management Consulting in Italy

Evolution of Management Consulting in Italy Evolution of Management Consulting in Italy Roberto Nava Abstract The role of management consulting in Italy has progressively changed during the last two decades, as did the requirements from the clients.

More information

Master of Science. M, IM, MM, AFC, GIO, FINANCE, ACME, ESS, EMIT (taught in English)

Master of Science. M, IM, MM, AFC, GIO, FINANCE, ACME, ESS, EMIT (taught in English) a.y. 2015 2016 Class contents and exam requirements Code 20369 20375 (20419) Italian Language First and Second language B2 Business Class contents and exam requirements are the same for both attending

More information

Deliberazione n. 3/2015 - Certificazione Finanziamenti South Africa National Research Foundation - ICGEB

Deliberazione n. 3/2015 - Certificazione Finanziamenti South Africa National Research Foundation - ICGEB Deliberazione n. 3/2015 - Certificazione Finanziamenti South Africa National Research Foundation - ICGEB composta dai Magistrati: LA SEZIONE DI CONTROLLO PER GLI AFFARI COMUNITARI E INTERNAZIONALI Dott.

More information

The Open University s repository of research publications and other research outputs

The Open University s repository of research publications and other research outputs Open Research Online The Open University s repository of research publications and other research outputs The search of a new logic of public administration reforms: the case of metropolitan areas in Italy

More information

MANAGEMENT AND MARKETING

MANAGEMENT AND MARKETING MANAGEMENT AND MARKETING 2013/2014 academic year Timetables can be accessed at http://timetable.ucc.ie/1314/department.asp Click on Management and Marketing For information on building codes click on:

More information

PUBLIC WORKS CONCESSIONS AND SERVICE CONCESSIONS ANNUAL REPORT - 2011 - ITALY. (June 2011) Prof. Francesco GOISIS

PUBLIC WORKS CONCESSIONS AND SERVICE CONCESSIONS ANNUAL REPORT - 2011 - ITALY. (June 2011) Prof. Francesco GOISIS PUBLIC WORKS CONCESSIONS AND SERVICE CONCESSIONS ANNUAL REPORT - 2011 - ITALY (June 2011) Prof. Francesco GOISIS INDEX 1. THE CONCEPT OF CONCESSION AND HOW TO DISTINGUISH IT FROM THE CONCEPT OF PUBLIC

More information

CV Short Version Mauro Marè

CV Short Version Mauro Marè CV Short Version Mauro Marè October, 17, 1959, married, three sons, Italian citizen, mauro.mare@fastwebnet.it Academic Studies Mauro Marè studied Economics at the University of Rome La Sapienza (1979-1984),

More information

TAXATION OF PENSIONS IN ITALY. Fabio Marchetti Eugenio Ruggiero

TAXATION OF PENSIONS IN ITALY. Fabio Marchetti Eugenio Ruggiero TAXATION OF PENSIONS IN ITALY by Fabio Marchetti Eugenio Ruggiero The Italian pension system may be described as a two-pillar system, consisting of a public compulsory scheme, and of a private pension

More information

1985: Visiting scholar, University of Virginia, Department of Economics, 1986: Visiting research fellow, Glasgow University, Department of Economics.

1985: Visiting scholar, University of Virginia, Department of Economics, 1986: Visiting research fellow, Glasgow University, Department of Economics. CURRICULUM VITAE: Professor. MAURO GALLEGATI BORN: Macerata, Italy, March 8, 1958 CURRENT POSITION: Full Professor, Facolt di Giurisprudenza, Universit di Teramo, Italy, 1995-. PREVIOUS POSITIONS: 1988-1992:

More information

Toward an integration of environmental and social data in a company s reports for more effective decision-making and reporting purposes

Toward an integration of environmental and social data in a company s reports for more effective decision-making and reporting purposes Toward an integration of environmental and social data in a company s reports for more effective decision-making and reporting purposes Dr. Neungruthai Petcharat Lecturer in accounting, Graduate School,

More information

Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013.

Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013. Extracted from Strategic Planning for Political Parties: A Practical Tool International Institute for Democracy and Electoral Assistance 2013. International IDEA, Strömsborg, 103 34 Stockholm, Sweden Phone

More information

Is New Public Management Really Dead?

Is New Public Management Really Dead? OECD Journal on Budgeting Volume 2010/1 OECD 2010 Is New Public Management Really Dead? by Jouke de Vries* This article, originally presented as a keynote speech at the June 2009 meeting of the OECD Working

More information

A literature review on the structure and performance of not-for-profit health care organisations

A literature review on the structure and performance of not-for-profit health care organisations A literature review on the structure and performance of not-for-profit health care organisations Report for the National Co-ordinating Centre for NHS Service Delivery and Organisation R & D (NCCSDO) February

More information

TEACHING OF STATISTICS IN NEWLY INDEPENDENT STATES: THE CASE OF KAZAKSTAN

TEACHING OF STATISTICS IN NEWLY INDEPENDENT STATES: THE CASE OF KAZAKSTAN TEACHING OF STATISTICS IN NEWLY INDEPENDENT STATES: THE CASE OF KAZAKSTAN Guido Ferrari, Dipartimento di Statistica G. Parenti, Università di Firenze, Italy The aim of this report is to discuss the state

More information

Law 196/2009 on public sector accounting and finance in Italy: future scenarios for the public sector accounting systems

Law 196/2009 on public sector accounting and finance in Italy: future scenarios for the public sector accounting systems Law 196/2009 on public sector accounting and finance in Italy: future scenarios for the public sector accounting systems Giosuè Boldrini, Certified Public Accountant, Council Member of CNDCEC in charge

More information

Banca Popolare Etica The highest interest is for all. Alessandro Celoni Banca popolare Etica Regional Area Manager Northeast Italy

Banca Popolare Etica The highest interest is for all. Alessandro Celoni Banca popolare Etica Regional Area Manager Northeast Italy Banca Popolare Etica The highest interest is for all Alessandro Celoni Banca popolare Etica Regional Area Manager Northeast Italy BANCA POPOLARE ETICA Is the first and only one financial institution in

More information

An approach to accreditation: the path of the Italian Higher Education

An approach to accreditation: the path of the Italian Higher Education An approach to accreditation: the path of the Italian Higher Education Carlo Calandra Buonaura CNVSU Board and University of Modena and Reggio Emilia, calandra@unimo.it Primiano Di Nauta CNVSU Technical

More information

Changing the university system of management: a study on the Italian scenario

Changing the university system of management: a study on the Italian scenario Lombardi et al. Journal of Innovation and Entrepreneurship (2015) 4:10 DOI 10.1186/s13731-015-0024-6 RESEARCH Open Access Changing the university system of management: a study on the Italian scenario Rosa

More information

PhD program in Philosophy - CONSORTIUM PhD PROGRAM IN NORTHWEST PHILOSOPHY - FINO

PhD program in Philosophy - CONSORTIUM PhD PROGRAM IN NORTHWEST PHILOSOPHY - FINO Annex 4 PhD program in Philosophy - CONSORTIUM PhD PROGRAM IN NORTHWEST PHILOSOPHY - FINO Coordinator prof. Alberto Voltolini. Dep. of Filosofia e Scienze dell'educazione. Università degli Studi di Torino

More information

A FRAMEWORK FOR NATIONAL HEALTH POLICIES, STRATEGIES AND PLANS

A FRAMEWORK FOR NATIONAL HEALTH POLICIES, STRATEGIES AND PLANS A FRAMEWORK FOR NATIONAL HEALTH POLICIES, STRATEGIES AND PLANS June 2010 A FRAMEWORK FOR NATIONAL HEALTH POLICIES, STRATEGIES AND PLANS June 2010 This paper reviews current practice in and the potential

More information

The Relevance of the Policies of Development in the Agri-Food Sector of Emilia-Romagna Region

The Relevance of the Policies of Development in the Agri-Food Sector of Emilia-Romagna Region The Relevance of the Policies of Development in the Agri-Food Sector of Emilia-Romagna Region Cristina Brasili and Mirko Bonetti Department of Statistics, University of Bologna (Italy). Mirko Department

More information

Curriculum Vitae. RESEARCH INTERESTS Public economics, environmental economics, political economy

Curriculum Vitae. RESEARCH INTERESTS Public economics, environmental economics, political economy Curriculum Vitae PERSONAL DETAILS Name Laura Marsiliani Born in Terni (Italy) Nationality Address Italian Department of Economics and Finance University of Durham 23-26 Old Elvet Durham DH1 3HY UK Tel

More information

The Logical Framework Approach An Introduction 1

The Logical Framework Approach An Introduction 1 The Logical Framework Approach An Introduction 1 1. What is the Logical Framework Approach? 1.1. The background The Logical Framework Approach (LFA) was developed in the late 1960 s to assist the US Agency

More information

POLITICAL SCIENCE. Department of Law and Politics. BACHELOR OF ARTS (General) POLITICAL SCIENCE. Please refer to the general regulations

POLITICAL SCIENCE. Department of Law and Politics. BACHELOR OF ARTS (General) POLITICAL SCIENCE. Please refer to the general regulations FACULTY PROFESSOR(S) R. M. Myers, B.A. (Hons), M. A., Ph.D. (Toronto) ASSOCIATE PROFESSOR(S) D. A. Jackson, B.A. (Hons), M.A. (Toronto) ASSISTANT PROFESSOR(S) N. Cruickshank, B.A. (Hons), M.A. (Wilfrid

More information

January 2011. For more information contact: Rhodri Davies Policy Manager 03000 123221 rdavies@cafonline.org

January 2011. For more information contact: Rhodri Davies Policy Manager 03000 123221 rdavies@cafonline.org Response to Cabinet Office Green Paper Modernising Commissioning: Increasing the role of charities, social enterprises, mutuals and cooperatives in public service delivery January 2011 For more information

More information

Quality in Higher Education Birmingham Polytechnic Perry Barr Birmingham B42 2SU. Tel: 021-331 5570 / 021-331 6305 Fax: 021-331 6317

Quality in Higher Education Birmingham Polytechnic Perry Barr Birmingham B42 2SU. Tel: 021-331 5570 / 021-331 6305 Fax: 021-331 6317 Quality in Higher Education Birmingham Polytechnic Perry Barr Birmingham B42 2SU Tel: 021-331 5570 / 021-331 6305 Fax: 021-331 6317 Concepts of Quality in Higher Education: A review of the literature Alison

More information

Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis 1

Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis 1 1 Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis 1 Massimo Costa 2 Giusy Guzzo 3 1. Introduction Since the 2008 global economical and

More information

The Harvard style. Reference with confidence. (2012 Edition)

The Harvard style. Reference with confidence. (2012 Edition) Reference with confidence: The Harvard style 1 Reference with confidence The Harvard style (2012 Edition) As used in: Archaeology Biochemistry (as well as Vancouver) Biology (as well as Vancouver) Economics

More information

Social Innovation and Social Enterprises: the Italian perspective. Paolo Venturi, Director at AICCON Flaviano Zandonai, Secretary at Iris Network

Social Innovation and Social Enterprises: the Italian perspective. Paolo Venturi, Director at AICCON Flaviano Zandonai, Secretary at Iris Network Social Innovation and Social Enterprises: the Italian perspective Paolo Venturi, Director at AICCON Flaviano Zandonai, Secretary at Iris Network Social Innovation and Social Enterprises: the Italian perspective

More information

NGO self-regulation: enforcing and balancing accountability. Robert Lloyd and Lucy de las Casas

NGO self-regulation: enforcing and balancing accountability. Robert Lloyd and Lucy de las Casas NGO self-regulation: enforcing and balancing accountability Robert Lloyd and Lucy de las Casas Increasing visibility and increasing criticism, among other factors, have led to growing pressure on NGOs

More information

CeRM - Competitività, Regole, Mercati (Roma, www.cermlab.it)

CeRM - Competitività, Regole, Mercati (Roma, www.cermlab.it) MPRA Munich Personal RePEc Archive The Multipillar System for Health Care Financing: Thirteen Good Reasons for Open Capitalisation Funds, Covering both Pension and Health Care Provisions Fabio Pammolli

More information

Alessandra Micozzi a.micozzi@univpm.it Marotta, 15, Ancona, Italy +39 3471268868

Alessandra Micozzi a.micozzi@univpm.it Marotta, 15, Ancona, Italy +39 3471268868 Alessandra Micozzi a.micozzi@univpm.it Marotta, 15, Ancona, Italy +39 3471268868 Education January 2009 December 2011 Ph.D. in Applied Economics Department of Information Engineering, Management and Automation

More information

UNIVERSITY OF ROME TOR VERGATA

UNIVERSITY OF ROME TOR VERGATA UNIVERSITY OF ROME TOR VERGATA Department of Business Government Philosophy Studies PERSONAL DETAILS (Update: October, 23th, 2014) Nationality: Current Position: Office: Phone Numbers: E-mail: Home page:

More information

Employment Contract: Disputes on Definition in the Changing Italian Labour Law

Employment Contract: Disputes on Definition in the Changing Italian Labour Law Employment Contract: Disputes on Definition in the Changing Italian Labour Law Michele Tiraboschi Full Professor of Labour Law, University of Modena and Reggio Emilia Maurizio Del Conte, PhD (Presentator)

More information

Banca Popolare Etica The highest interest is for all. Ugo Biggeri President of Banca popolare Etica

Banca Popolare Etica The highest interest is for all. Ugo Biggeri President of Banca popolare Etica Banca Popolare Etica The highest interest is for all Ugo Biggeri President of Banca popolare Etica 2 BANCA POPOLARE ETICA Is the first and only one financial institution in Italy that totally dedicated

More information

2 nd EUA Funding Forum: Strategies for efficient funding of universities

2 nd EUA Funding Forum: Strategies for efficient funding of universities 2 nd EUA Funding Forum: Strategies for efficient funding of universities Bergamo, 9-10 October 2014 Forum report Liviu Matei, General rapporteur Table of contents I. Executive Summary 3 II. What is the

More information

Advanced Training Course in International Assistance for. Institution Building and Electoral Monitoring

Advanced Training Course in International Assistance for. Institution Building and Electoral Monitoring Advanced Training Course in International Assistance for Institution Building and Electoral Monitoring ADVANCED TRAINING COURSE IN INTERNATIONAL ASSISTANCE FOR INSTITUTION BUILDING AND ELECTORAL MONITORING

More information

2008 ECPR Joint Sessions of Workshops RENNES 11-16 APRIL 08

2008 ECPR Joint Sessions of Workshops RENNES 11-16 APRIL 08 2008 ECPR Joint Sessions of Workshops RENNES 11-16 APRIL 08 Application for the workshop The Numbers We Use, the World We See: Evaluating Cross-National Datasets in Comparative Politics Directors: Cas

More information

A.General information about the measure

A.General information about the measure Livorno: a knowledge province for senior at work Measures developed in the Italian context Updated: September 2006 Measure: A.General information about the measure English name: Social facilitations: mobility

More information

BA Psychology (2014 2015)

BA Psychology (2014 2015) BA Psychology (2014 2015) Program Information Point of Contact Marianna Linz (linz@marshall.edu) Support for University and College Missions Marshall University is a multi campus public university providing

More information

Name and address of the institution: University of Bologna Via Zamboni, 33 Bologna

Name and address of the institution: University of Bologna Via Zamboni, 33 Bologna Curriculum Vitae Personal Info Name: CALIANDRO Stefano Nationality: Italian Date of birth: 26 Jan 1975 Education Date of achievement: 30 June 2006 Title: University of Bologna post PhD scholarship Date

More information

Developing an Integrated Monitoring and Evaluation Flow for Sustainable Investment Projects

Developing an Integrated Monitoring and Evaluation Flow for Sustainable Investment Projects Developing an Integrated Monitoring and Evaluation Flow for Sustainable Investment Projects Florin TACHE 1 ABSTRACT Under the circumstances of certain weaknesses in the monitoring and evaluation processes

More information

ITALIAN NATIONAL BLOOD CENTRE REGULATION OF CORD BLOOD BANKING: GLOBAL IMPLICATIONS

ITALIAN NATIONAL BLOOD CENTRE REGULATION OF CORD BLOOD BANKING: GLOBAL IMPLICATIONS ITALIAN NATIONAL BLOOD CENTRE REGULATION OF CORD BLOOD BANKING: GLOBAL IMPLICATIONS Paolo Rebulla European Directives National Laws In the case of blood and blood components & tissues and cells European

More information

EDRi s. January 2015. European Digital Rights Rue Belliard 20, 1040 Brussels www.edri.org @EDRi tel. +32 (0) 2 274 25 70

EDRi s. January 2015. European Digital Rights Rue Belliard 20, 1040 Brussels www.edri.org @EDRi tel. +32 (0) 2 274 25 70 EDRi s Red lines on TTIP January 2015 European Digital Rights Rue Belliard 20, 1040 Brussels www.edri.org @EDRi tel. +32 (0) 2 274 25 70 ABOUT EDRI European Digital Rights is a network of 34 privacy and

More information