Ricerc@Sapienza

The aim of this paper is to investigate the effects of value added intellectual coefficient (VAIC) on the voluntary disclosure of a sample of listed companies in the years 2006, 2009, and 2012, according to a multi-stakeholder approach. This research has been organized in two parts. Firstly, the paper discusses the literature on voluntary disclosure in a multi-stakeholder approach. From this point of view, the paper contributes to the previous literature, which mainly relates the voluntary disclosure to individual and distinct stakeholder classes.

Purpose –The purpose of this study is to analyse the link between innovation technology (IT), relationships which affect the relational capital (RC), and intangible value for the environment, focusing on small and medium enterprises (SMEs) of agro-food sector (AFS) in which these topics are prominent.

Purpose – Over recent decades, knowledge transfer processes and knowledge-intensive organizations have
been increasingly investigated from several perspectives. Knowledge translation activated by knowledgeintensive
organizations is supported by several factors, among which intangible assets play a significant role.
Our research mainly investigates the relationship between the knowledge owned by knowledge workers in
source organizations and the process of its translation to recipient organizations. Specifically, this paper aims

Purpose: Knowledge translation activated by knowledge-intensive organizations is supported by several factors among which intangibles assets. This paper aims at analysing knowledge translation and organisational performance in the football industry, discovering both the role of professional football players' skills transfer and determinants helping to achieve positive performance at organizational level.

Fattori pluriennali, o immobilizzazioni tecniche, sono i fattori produttivi impiegati come "strumenti" nel processo produttivo dell'azienda. Come tali essi partecipano a detto processo in modo indiretto, costituendo il mezzo e non l'oggetto della produzione; non sono, infatti, destinati né alla vendita né a subire la trasformazione tecnico-economicaI fattori pluriennali

Il regime del "patent box" costituisce una novità assoluta per la materia tributaria nazionale. Si tratta, infatti, di una disciplina di particolare vantaggio, rivolta alle imprese che utilizzano beni intangibles, che presenta profili innovativi sia in ordine ai contenuti, sia in relazione alle modalità di definizione e di applicazione. Risulta quindi necessario indagare sugli elementi essenziali della disciplina, sulle rationes, sui possibili comportamenti abusivi dei contribuenti.