Suchergebnisse

O presente texto é o resultado de uma apresentação realizada numa sessão aberta do "Transcrever Summer Lab 2017: Práticas Socioespaciais nos Bairros Sociais de Braga", no Museu D. Diogo de Sousa em Braga, no dia 8 de setembro de 2017. ; After the Second World War, the rebirth of the European city entailed the construction ofan amazing amount of housing. It can be accurately stated that during that time the relentless building of houses corresponded to the largest urban growth of all time in Europe. Furthermore, it was decided that housing was best provided by the State, mainly locally via municipal government, and that it should be quickly built, in order to support the many people who were living in poor living conditions. In line with political and social shifts, this process came to an end by the mid-seventies. At that time, the memory of what had existed before – such as the 19th-century slums in western and central Europe or the atavistic rural poverty in eastern and southern Europe – was most surely fading. At the same time, private property was supplanting public property, instilling low tolerance for the legacy of social housing. But, in the last ten years, a more careful understanding has re-emerged around these housing complexes which, on the whole, has contributed to shaping the contemporary European city. ...

This paper aims at studying the consequences of the Agency Theory application at the case of the Italian Revenue Agency (afterwards IRA). The major countries in the world entrust the tax administration to the Agencies that make use of various strategies to manage tax revenue and to contrast tax avoidance. In the last years the Organisation for Economic Co-operation and Development (afterwards OECD) has invited many States to increase the tax compliance between Public Tax Administration and Taxpayers and to improve the relationship with these. There are more scientific contributions about the themes like the Agency Theory, the Stakeholder's Theory and other more on Governance and Accountability policies: many of these will be discussed in this work. In the light of these observations the research question is: given that IRA plays a central role in the tax administration, what happen if we apply the Agency Theory on this? What are the Agency costs in this case? To answer to these question we have studied the Law provisions in the Italian tax field and the "way to do" of the IRA. So, this work not is only a theoretical analysis of the scientific literature but it move to analyse the implications of these on the real case. The conclusions achieved in this paper are based on the analysis of the Italian case that only partially brings a solution to this question. However it represent the first point for us to beginning a future comparison between the evidences in the international context.

AbstractRestaurants have been becoming increasingly aware of their responsibilities and impact; however, literature on corporate social responsibility has mainly applied quantitative methods to analyze the environmental dimension of sustainability. By drawing on the stakeholder theory approach (normative vs. instrumental) and through a qualitative narrative method based on the analysis of 41 open interviews, this study aims to evaluate which stakeholders are engaged in restaurant‐related CSR practices and the nature of the relationship that ties them together. The results show that although a normative approach is more common, both approaches coexist in many cases. The emergence of multisided collaboration and a double approach enables achieving sustainability issues outside a strictly instrumental logic. This study contributes to the scant literature on CSR in restaurants by analyzing a wider set of stakeholders engaged in sustainability practices and indicating which practices are common and why and how stakeholders are involved.

PurposeSince the 1980s, New public management has fostered the introduction of managerial approaches similar to those of the private sector in public administrations. Recently, the advantages of performing risk management in the public sector have been recognized; however, to the best of our knowledge, research on risk management in public administrations is underdeveloped, and there is a need to understand how risk management is performed. This paper addresses these issues and investigates whether and how risk management is performed in Italian public administration.Design/methodology/approachThis study focused on a sample of 503 Italian municipalities and used a mixed research method. Through a qualitative content analysis of documents published on municipalities' websites, data and information were collected and elaborated using quantitative indicators.FindingsThe main results are that a high percentage of large Italian municipalities perform risk management and comply with theoretical provisions on risk management, sometimes displaying isomorphic behavior in risk management practices.Originality/valueThis study provides a new perspective on risk management in Italian municipalities, contributes to filling a gap in the literature and suggests a theoretical perspective on municipalities' approaches when introducing new managerial practices.

AbstractThe relationship between corporate social responsibility (CSR) and financial performance (FP) has not been thoroughly investigated in the literature. In particular, the nature of the relationship between the two constructs has not been investigated in depth. Therefore, drawing on the resource‐based view and Stakeholder theory, this study theoretically and empirically examined the relationship between economic perspective of CSR and FP analyzing the mediating role of competitive advantage under the empirical settings of the downstream Oil and Gas companies of Pakistan. Based on the 178 responses from the managerial level employees of these firms, the empirical outcomes stands with the assumption of the study that the implementation of CSR in the Oil and Gas industry is economically driven and have a positive relationship with FP, while competitive advantage partially mediates the relationship between economic CSR and FP. The outcomes of the study carry the important managerial and practical implications for Oil and Gas firms which are fallen in the business case.