Luca Di Simone and Davide Zanardi
Our paper shows an empirical analysis of the European football companies to test the association between sport results, proxied by ranking position and financial performance in…
Abstract
Purpose
Our paper shows an empirical analysis of the European football companies to test the association between sport results, proxied by ranking position and financial performance in panel framework (starting from 59 firms over the 2013–2018 time span).
Design/methodology/approach
We use panel data models for studying the relationship of our interest and we make no a priori assumption about the strict exogeneity of the covariates and estimate equation using both Random Effects GLS (RE-GLS) and Fixed Effects OLS (FE-OLS) estimations.
Findings
Our results suggest there is stable and significant relationship between the two types of performance and that when detectable this is linked in a positive way to the profit maximization of the business model, suggesting that it is more useful for investor remuneration and to increase technical-tactical resources and therefore sports results. Not surprisingly, as for many clubs, concentration effect is relevant while the financial fair play regulation is not. In fact, the current regulation of UEFA authority does not seem to have an impact on sport and financial results.
Originality/value
This work complements literature in several ways. First, we offer new empirical evidence for the association between the sport and financial performance for a panel of the European football companies, listed and not. Second, we show that the persistence of the sport results is strongly correlated with financial performance.
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Benedetta Nicolai, Salvatore Tallarico, Luisa Pellegrini, Luca Gastaldi, Giacomo Vella and Simone Lazzini
This paper aims to provide a helpful tool for those who plan to implement blockchain-based solutions for the governance of the electronic medical record (EMR) in health-care…
Abstract
Purpose
This paper aims to provide a helpful tool for those who plan to implement blockchain-based solutions for the governance of the electronic medical record (EMR) in health-care settings. The goals are to identify each type of stakeholders involved in these projects and to clarify the relevance, to achieve success, of their readiness, intended as availability and ability to adopt blockchain.
Design/methodology/approach
The chosen methodology is a multiple case study on three initiatives that used blockchain to manage EMRs. This study relied on multiple sources of evidence. The primary data consisted of two rounds of semi-structured interviews with different informants. This study followed a grounded theory approach and performed within- and cross-case analyses.
Findings
This study identified the types of stakeholders – nodes and not-nodes – of the network and how their readiness level affects the implementation of blockchain-based projects applied to EMR. The nodes (e.g. patients and doctors) are pivotal in making the network working once this has been constructed. Out of the four readiness dimensions suggested by literature, motivational readiness, has the higher impact. Not-nodes stakeholders play a pivotal role in the project’s pre-implementation phase. For them, structural readiness is the dimension with the higher relevance.
Originality/value
To the best of the authors’ knowledge, it is the first time that a paper analyses the differences between nodes and not-nodes stakeholders of the blockchain network, in terms not only of type but also of readiness. Identifying the readiness level to implement successful projects is a fundamental step that has never been analysed in the health field.
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Viviana Sappa and Laura Bonica
This study aims to deal with the role of vocational training in developing social inclusion by analyzing the school‐to‐work transitional outcomes of early school leavers whose…
Abstract
Purpose
This study aims to deal with the role of vocational training in developing social inclusion by analyzing the school‐to‐work transitional outcomes of early school leavers whose successful experience in vocational training was documented in previous works.
Design/methodology/approach
The sample comprises 126 males who enrolled in and successfully completed biennial vocational training courses soon after dropping out of school. The transitional outcomes one year after the qualification as well as the variability of these outcomes in relation to age, degree of success in vocational training, and achievement in the previous schools were analyzed. A phone interview was used to collect data, and a binary logistic regression analysis was applied. In addition, narrative materials were collected through biographical interviews and qualitatively analyzed.
Findings
Although most subjects obtained a stable job, some critical aspects emerged: at times employment seemed to be the result of a “negative compromise”; several constraints emerged in managing further personal investment in school and learning.
Research limitations/implications
Results support the usefulness of studying social inclusion by adopting a transitional perspective. The main limitations concern the focus on just a few variables that only partially explain the different outcomes.
Practical implications
Findings suggested the need for greater flexibility among school, vocational training, and the world of work in order to promote effective social and professional inclusion through the VET system.
Originality/value
The paper's results indicate that developing social inclusion of early school leavers inevitably demands a transformation in the widespread beliefs about the dichotomy between learning and work.
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Claudia Giordano, Simone Piras, Matteo Boschini and Luca Falasconi
The purpose of this paper is to assess the reliability of questionnaires as a method of quantifying household food waste (FW), thus providing context regarding the validity of…
Abstract
Purpose
The purpose of this paper is to assess the reliability of questionnaires as a method of quantifying household food waste (FW), thus providing context regarding the validity of existing Italian estimates.
Design/methodology/approach
A total of 30 households were involved in a diary study that was conducted for one week. The participating households were first asked about their FW quantities in a questionnaire. Half of the households who filled their diaries properly were then audited through waste sorting analysis performed on their garbage. Non-parametric tests were used to test for differences in FW estimates between audited and non-audited households, as well as differences among estimates obtained through different quantification methodologies.
Findings
Edible FW was estimated to be 489 grams per week based on questionnaires, and 1,035 grams per week based on diaries. In the audited sub-sample of households, FW estimates were 334 grams per week based on questionnaires, 818 grams per week based on diaries and 1,058 grams per week based on waste sorting analysis.
Research limitations/implications
Given the small sample size in the present study, future studies can utilize larger samples to assess whether the differences identified in estimates can be replicated. Future studies can also inquire into the behavioral biases that led consumers to underestimate their FW.
Practical implications
Results of the present study point against the use of questionnaires to quantify household FW, hence raising some doubt on the reliability of existent Italian estimates. Where waste sorting is unfeasible, the use of adjustment methods or diaries is suggested to better inform policies.
Originality/value
This study is one of the first on FW quantification that tests three different methodologies on the same sample, and is the first to do so in Italy, where estimates are still very poor.
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The chapter contains an in-depth analysis of contemporary risks confronting terrestrial ecosystems and examines prominent strategies for biodiversity preservation, sustainable…
Abstract
The chapter contains an in-depth analysis of contemporary risks confronting terrestrial ecosystems and examines prominent strategies for biodiversity preservation, sustainable tourism, and ecological management. Agroforestry parks and ecological corridors emerge as central mechanisms for safeguarding biodiversity and enhancing habitat connectivity. The chapter delves also into the urgent task of combating desertification, exacerbated by climate change and unsustainable practices, with a particular emphasis on the challenges inherent in the realm of tourism. Within the context of tourism, the chapter identifies nature and adventure tourism as catalysts for fostering biodiversity conservation through emotive engagement, thereby stimulating visitor support for conservation policies. The imperative of sustainable tourism practices, underscored by a dedicated commitment to attenuating adverse impacts while optimizing positive outcomes, assumes paramount importance in this pursuit. The chapter underscores the strategic significance of managing visitor influxes, exemplified by techniques such as access limitations and temporal restrictions, as a key approach to mitigate issues of overcrowding and ecological deterioration.
Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Luca Simone Macca, Nazia Shehzad, Maria Kovacova and Gabriele Santoro
The recent pandemic period (COVID-19), while negatively impacting many companies, has contributed to the growth and adoption of online platforms such as marketplaces and…
Abstract
Purpose
The recent pandemic period (COVID-19), while negatively impacting many companies, has contributed to the growth and adoption of online platforms such as marketplaces and e-commerce. This environment has led many companies, which previously acted only through offline channels, to adopt new technologies and online channels and develop new e-commerce strategies. Small and micro enterprises are most vulnerable due to their limited resources and lack of capabilities. For this reason, the main objective of this paper is to unveil the e-commerce implementation capabilities that micro and small enterprises should build and the challenges they must face when managing an e-commerce strategy.
Design/methodology/approach
The authors adopted an inductive qualitative research design approach focused on multiple case studies. The firms operate in the food and beverage industry.
Findings
The findings identify several e-commerce implementation capabilities that micro and small enterprises operating in the food and beverage industry should build to manage e-commerce strategies. These are related to outsourcing management, multichannel management, time management, internal stock management and marketplace choice. Moreover, the paper identifies key e-commerce implementation challenges these firms must cope with. These regard distribution management, potential loss of control, fresh product management and lack of resources, time and capabilities.
Originality/value
This research shows that proper capacity management in the implementation of micro and small enterprises e-commerce strategies is critical to achieving efficient results and preventing challenges that threaten such strategies. The research offers guidelines and frameworks for micro and small enterprises to understand how to manage e-commerce and face its challenges.
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Silvia De Simone, Gianfranco Cicotto, Roberta Pinna and Luca Giustiniano
Considering the ongoing international debate on the role of public administrations in economic systems, the interest around public service motivation (PSM) has significantly grown…
Abstract
Purpose
Considering the ongoing international debate on the role of public administrations in economic systems, the interest around public service motivation (PSM) has significantly grown among practitioners and scholars in the past two decades. Following the research streams that have investigated topics of organizational behavior within the public context, the purpose of this paper is to examine the influence of PSM on public employees’ feelings of job satisfaction. The novelty of the study lies in linking some characteristics of the work context presumed to be more prevalent in public organizations with specific job characteristics, regarded as relevant antecedents of job satisfaction.
Design/methodology/approach
The study is based on two complementary studies conducted in an Italian public administration. The paper shows how PSM influences job satisfaction, job engagement, and life satisfaction.
Findings
This paper shows how PSM influences job satisfaction, job engagement, and life satisfaction. The findings display how job engagement affects both job and life satisfaction in such contexts. Additionally, the findings display how job engagement affects both job and life satisfaction in such contexts.
Research limitations/implications
Although based on a specific context of public administration, the analysis allows some generalizations.
Originality/value
Based on these results, the paper contributes to two main streams of the literature. First, it enriches the existing research on PSM by analyzing how it can be managed in complex organizations. Second, it informs the literature on job satisfaction and work-related stress and relates to the intersection between organizational behavior and human resource management that informs the drawing up of HR policies. Furthermore, the paper sheds new light on how to deal with such problems and at the same time opens new avenues for investigations.