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91.
92.
Alessandro Cortesi Patrizia Tettamanzi Fabio Corno 《Journal of Management and Governance》2009,13(1-2):75-100
The Corporate Governance (CG) theme has recently been the subject of significant measures to try to restore confidence among investors by encouraging information and communication transparency. The Italian Parliament approved Law 262 in 2005; and in 2006 the CG Committee of the Italian Stock Exchange approved the new Self-Regulatory Code for listed companies. This paper deals with control matters and moves on to causes and cases of their failures in relation to a sample of Italian companies. More precisely, it investigates, through an empirical survey, the main limits and areas for improvement in the working of company Internal Control (IC) system(s) and in the objectives of the role of the three main professional bodies currently in charge of it in Italy (i.e. Internal Auditing, Statutory Auditors and External Auditors). The results obtained show that the Italian situation is very unusual, due to a long tradition: the possibility to choose between different administration and control systems, often with coexisting and overlapping roles, creates problems in terms of responsibility and control. The first answers to the critical issues highlighted are given by the aforementioned laws, intended as the main catalysts for a review of the roles of all IC bodies. However, much work has still to be done. The final aim was to come up with suggestions about the possibility of finding areas for improvement within those companies’ IC systems. 相似文献
93.
Cecilia Tomassini Douglas A. Wolf Alessandro Rosina 《Journal of marriage and the family》2003,65(3):700-715
Many studies of intergenerational exchanges include parent‐child proximity as an exogenous explanatory variable. Proximity may itself be a consequence of intergenerational resource flows, however. We analyze patterns of economic transfers between generations and their relationship to parent‐child proximity in Italy. Parental support for a child's home purchase may influence the child's choice of location, whether to facilitate parent‐child contacts, grandchild care, or parent care. We examine the situation of married couples, focusing on housing help received and the association of that help with proximity to each spouse's parents. Using 1998 survey data and multinomial logistic regression models, we find that past housing assistance has a significant effect on current proximity to each spouse's parents, controlling for parents' survival, family composition, and other factors. 相似文献
94.
Alessandro Fassò 《Statistical Methods and Applications》1992,1(2):235-249
Summary In the present paper, rupture detection in a possibly complex stochastic system is enhanced by means of a procedure for localizing
the actual rupture among various possible sources. A general model is considered which includes a variety oflinear and non-linear
innovation based models. The proposed localizing multiple comparison procedure satisfiescoherence andconsonance and, for a wide class of models, strongly controls the familywise error i.e. the various type I error probabilities involved.
The first order autoregressive optimal control model is considered as a popular example. Montecarlo simulations are performed
to evaluate asymptotic approximations and diagnostic performances by means of mean time of delay and mean time between false
alarms. Some conjectures are then given on the possible structure of these indicators. 相似文献
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Morten Huse Robert Hoskisson Alessandro Zattoni Riccardo Viganò 《Journal of Management and Governance》2011,15(1):5-28
Scholars and practitioners have recently devoted considerable attention to boards of directors, but far more research is needed.
We still know little about how boards actually work and how their behavior may be improved to contribute to value creation.
During more than two decades agency theory has been the dominant theory in studies about boards of directors. When relaxing
some of the assumptions in agency theory several new pathways for new research arise. To present new perspectives on board
research we follow in this essay some of the pathways arising from relaxing agency theory assumptions about complete contracts.
Alternative theoretical approaches, research questions and methods are suggested. 相似文献
98.
Alessandro Crociata Massimiliano Agovino Pier Luigi Sacco 《Social indicators research》2014,118(1):219-233
Loss of well-being, rising rates of depression and various psychological illnesses are a public health concern. This study aims to explore the associations between cultural access and mental illness. Applying a panel methodology to the 20 Italian regions (2002–2007 period) the relationship between public health expenditure per-capita (the dependent variable) and hospital discharge rates for different illnesses (the regressors) has been estimated. Then the impact of the private spending in culture (the regressors) on the mental illness—as approximated by the discharge rate for mental illness—(the dependent variable), has been verified via generalised method of moments (GMM) approach. Data came from the National Census of the Italian Institute of Statistics (ISTAT). The results of empirical analysis have highlighted how the discharge rate for mental illness is substantially improved by some forms of cultural consumptions. The coefficients associated with unemployment rates (the control variables) have a positive impact on mental illness, thus suggesting that unemployment has an impact on the discharge rate for mental illness; the greatest impact is observed for the long-term unemployment rate. The results are beneficial for designing and implementing preventive strategies to reduce mental illness and public health expenditure by considering the impact of cultural access. 相似文献
99.
The presence of network ties between multipoint competitors is frequently assumed but rarely examined directly. The outcomes of multipoint competition, therefore, are better understood than their underlying relational mechanisms. Using original fieldwork and data that we have collected on an interorganizational network of patient transfer relations within a regional community of hospitals, we report and interpret estimates of Exponential Random Graph Models (ERGM) that specify the probability of observing network ties between organizations as a function of the degree of their spatial multipoint contact. We find that hospitals competing more intensely for patients across multiple geographical segments of their market (spatial multipoint competitors) are significantly more likely to collaborate. This conclusion is robust to alternative explanations for the formation of network ties based on organizational size differences, resource complementarities, performance differentials, and capacity constraints. We show that interorganizational networks between spatial multipoint competitors are characterized by clear tendencies toward clustering and a global core-periphery structure arising as consequences of multiple mechanisms of triadic closure operating simultaneously. We conclude that the effects of competition on the structure of interorganizational fields depends on how markets as physical and social settings are connected by cross-cutting network ties between competitors. 相似文献
100.