Suchergebnisse

Scope of this work was the development of a model able to simulate the flows and behaviours of heterogeneous crowds in a large transport hub, both in normal conditions and during an emergency, like a terrorist attack. These places are indeed also so-called "soft targets", public spaces which are preferred targets of terrorists because they provide them with the opportunity to maximize casualties and publicity. Different modelling approaches were investigated and finally agent-based modelling and the BDI (belief-desire-intention) architecture were selected. Several scenarios were also identified to simulate the crowd behaviour. Flowcharts were developed to model users' actions and interactions; while statecharts to model emergency conditions and behavioural changes. Simulations were then used to identify weak points in the infrastructure and to analyse the evacuation times for each user category investigated. Finally, various solutions were proposed and simulated, to improve crowd flows and reduce evacuation times.

PurposeThe matter of interest is the reporting and disclosure of intellectual capital (IC) in the global "knowledge economy" era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.Design/methodology/approachBased on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.FindingsAlthough the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.Research limitations/implicationsThe analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.Originality/valueThis paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

AbstractThe aim of this paper is to trace the scientific landscape (authors, scientific papers, topics most frequently dealt with, relationships between them) of the studies concerning the viable system model (VSM) and the viable system approach (vSa), carried out in the period 1990–2018 within the scientific framework of systems thinking by scholars in business, management and accounting (BMA). The methodology adopted herein is based on a scientometric approach, bibliographic mapping and clustering. The analysis was carried out following a three‐step procedure: bibliographic coupling of scientific contributions (153 articles recorded in Scopus in the considered period), co‐occurrence of the main author keywords and analysis of co‐citations. This paper examines for the first time the entire scientific body of knowledge about viable system theories (VSTs) in BMA areas using recent joint mapping and clustering tools.

This work aims to analyze the impact of technological eco-innovation on the modernization and development of a local area. The role of eco-innovation would be to stimulate an innovative environment and spur a development of the territory and economic districts, and the diffusion of said particularities among wider geographic contexts, hence allowing a globalization model more observant of local specificities, and thus an open system able to develop economic and cultural exchange respecting local particularities. In recent years, smart city has asserted itself as a general model for the city of tomorrow, and sustainability has become a focal point in urban development policies. In this paper, we investigate how an integrated and intermodal methodology for the development of smart mobility systems—the European project "Life for Silver Coast"—is impacting the modernization and development of an Italian coastal area in Tuscany. The main focus of our paper is to understand how an integrated mobility network allows a transition toward a sustainable form of social relationship and a new economic pattern and could represent the starting point for a spatial, relational and institutional reorganization process that would lead to a change in the production and management dynamics of the local ecosystem concerning cultural, social and economic issues.

AbstractThe paper provides a detailed analysis of the ESG literature with the aim of bringing clarity to this area of research and proposing a research agenda. An overview of the development of the literature on ESG pillars is offered through a review of 903 peer‐reviewed articles. The paper identifies four thematic clusters: impacts of ESG disclosure and practices, sustainability, accounting, and responsible investments. The main research streams and sub‐streams for each cluster are discussed, highlighting the most frequent theoretical perspectives and methodologies. Furthermore, the evolution of ESG research across time is delineated. The paper also identifies future research directions within each cluster to advance knowledge, and proposes an integrative framework based on focal themes and their reciprocal connections.