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Paolo TARTAGLIA POLCINI

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Papers by Paolo TARTAGLIA POLCINI

Research paper thumbnail of Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS

Our study provides to define two frameworks of indicators to assess both the Intellectual Capital... more Our study provides to define two frameworks of indicators to assess both the Intellectual Capital (IC) employed in the Educational Process in the University sector and the Performance Educational Process reached. The scope is to obtain two tools for measuring, on the one hand, the level and the determinant variables of the IC that represents the input of the Educational Process. On the other hand, the level and the determinant variables of the outcome of the Educational Process. The comparison of the tools scores allows you to understand if at a high level of Educational Performance corresponds to a high level of IC trying to evaluate the ability of the IC to create value. The research questions are answered using a quantitative methodology using the FES models. We define two models to measure the IC Educational Index and Educational Performance. We construct the FES models in compliance with the previous literature on the IC and the theoretical model report of the Intellectual Capi...

Research paper thumbnail of L'Interpretazione Economico-Contabile Delle Risorse Immateriali. Problematiche Rappresentative e Valutative Nell'Informazione Esterna D'Impresa

Research paper thumbnail of Analysis of the local food sector: the case of the Italian region of Campania

Impresa Progetto - Electronic Journal of Management, 2016

In recent years special attention has been given to the local food sector. For many authors this ... more In recent years special attention has been given to the local food sector. For many authors this sector has a lot of potentialities: local food production can contribute to the creation of value for the different actors involved in the value chain but also for the growth of the whole territory in which the companies of this sector are located. In accordance to this view, the present research, using a sample of 407 companies of the Italian region of Campania operating in the local food sector, has investigated the variables which affect the profitability of the local food sector companies operating the Campania region. Results evidence that the companies operate in the local food sector of the Campania region are quite young and have a good profitability. This profitability is generally connected to a small firms size, to a low level of debts and a high level of liquidity.

Research paper thumbnail of Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities

Our study provides to define two frameworks of indicators to assess both the Intellectual Capital... more Our study provides to define two frameworks of indicators to assess both the Intellectual Capital (IC) employed in the Educational Process in the University sector and the Performance Educational Process reached. The scope is to obtain two tools for measuring, on the one hand, the level and the determinant variables of the IC that represents the input of the Educational Process. On the other hand, the level and the determinant variables of the outcome of the Educational Process. The comparison of the tools scores allows you to understand if at a high level of Educational Performance corresponds to a high level of IC trying to evaluate the ability of the IC to create value. The research questions are answered using a quantitative methodology using the FES models. We define two models to measure the IC Educational Index and Educational Performance. We construct the FES models in compliance with the previous literature on the IC and the theoretical model report of the Intellectual Capi...

Research paper thumbnail of The IC disclosure in Italian Universities and its determinants

Research paper thumbnail of Heritage assets in local government financial reporting: the analysis of two case studies

Research paper thumbnail of L'equilibrio finanziario

Research paper thumbnail of La valutazione della ricerca negli Stati Uniti

Research paper thumbnail of Il patrimonio netto: disposizioni civilistiche, contabili e fiscali

Research paper thumbnail of L'Analisi Degli Scostamenti

Research paper thumbnail of Summa reddito d'impresa

Research paper thumbnail of La stima del know-how nelle valutazioni di azienda

Research paper thumbnail of Fusioni Secondo Gli Ias/Ifrs e Confronto Con La Prassi Internazionale

Research paper thumbnail of La rappresentazione in bilancio delle business combinations. Problematiche relative ai non controlling interests

Research paper thumbnail of Ilbudget DI Esercizio: Funzioni e Logica DI COSTRUZIONE.I Budget Settoriali

We introduce variable stepsize commutator free Lie group integrators, where the error control is ... more We introduce variable stepsize commutator free Lie group integrators, where the error control is achieved using embedded Runge-Kutta pairs.

Research paper thumbnail of La qualità della revisione negli enti locali Italiani

Research paper thumbnail of Business combinations. Consolidated and separate financial statements

Research paper thumbnail of Aspetti fiscali della scissione

Research paper thumbnail of L'intellectual capital nelle università: identificazione e comunicazione

Research paper thumbnail of Tendenze evolutive e criticità del reporting informativo nelle aziende pubbliche: configurazione e implementazione dell’Integrated Popular Reporting

Research paper thumbnail of Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS

Our study provides to define two frameworks of indicators to assess both the Intellectual Capital... more Our study provides to define two frameworks of indicators to assess both the Intellectual Capital (IC) employed in the Educational Process in the University sector and the Performance Educational Process reached. The scope is to obtain two tools for measuring, on the one hand, the level and the determinant variables of the IC that represents the input of the Educational Process. On the other hand, the level and the determinant variables of the outcome of the Educational Process. The comparison of the tools scores allows you to understand if at a high level of Educational Performance corresponds to a high level of IC trying to evaluate the ability of the IC to create value. The research questions are answered using a quantitative methodology using the FES models. We define two models to measure the IC Educational Index and Educational Performance. We construct the FES models in compliance with the previous literature on the IC and the theoretical model report of the Intellectual Capi...

Research paper thumbnail of L'Interpretazione Economico-Contabile Delle Risorse Immateriali. Problematiche Rappresentative e Valutative Nell'Informazione Esterna D'Impresa

Research paper thumbnail of Analysis of the local food sector: the case of the Italian region of Campania

Impresa Progetto - Electronic Journal of Management, 2016

In recent years special attention has been given to the local food sector. For many authors this ... more In recent years special attention has been given to the local food sector. For many authors this sector has a lot of potentialities: local food production can contribute to the creation of value for the different actors involved in the value chain but also for the growth of the whole territory in which the companies of this sector are located. In accordance to this view, the present research, using a sample of 407 companies of the Italian region of Campania operating in the local food sector, has investigated the variables which affect the profitability of the local food sector companies operating the Campania region. Results evidence that the companies operate in the local food sector of the Campania region are quite young and have a good profitability. This profitability is generally connected to a small firms size, to a low level of debts and a high level of liquidity.

Research paper thumbnail of Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities

Our study provides to define two frameworks of indicators to assess both the Intellectual Capital... more Our study provides to define two frameworks of indicators to assess both the Intellectual Capital (IC) employed in the Educational Process in the University sector and the Performance Educational Process reached. The scope is to obtain two tools for measuring, on the one hand, the level and the determinant variables of the IC that represents the input of the Educational Process. On the other hand, the level and the determinant variables of the outcome of the Educational Process. The comparison of the tools scores allows you to understand if at a high level of Educational Performance corresponds to a high level of IC trying to evaluate the ability of the IC to create value. The research questions are answered using a quantitative methodology using the FES models. We define two models to measure the IC Educational Index and Educational Performance. We construct the FES models in compliance with the previous literature on the IC and the theoretical model report of the Intellectual Capi...

Research paper thumbnail of The IC disclosure in Italian Universities and its determinants

Research paper thumbnail of Heritage assets in local government financial reporting: the analysis of two case studies

Research paper thumbnail of L'equilibrio finanziario

Research paper thumbnail of La valutazione della ricerca negli Stati Uniti

Research paper thumbnail of Il patrimonio netto: disposizioni civilistiche, contabili e fiscali

Research paper thumbnail of L'Analisi Degli Scostamenti

Research paper thumbnail of Summa reddito d'impresa

Research paper thumbnail of La stima del know-how nelle valutazioni di azienda

Research paper thumbnail of Fusioni Secondo Gli Ias/Ifrs e Confronto Con La Prassi Internazionale

Research paper thumbnail of La rappresentazione in bilancio delle business combinations. Problematiche relative ai non controlling interests

Research paper thumbnail of Ilbudget DI Esercizio: Funzioni e Logica DI COSTRUZIONE.I Budget Settoriali

We introduce variable stepsize commutator free Lie group integrators, where the error control is ... more We introduce variable stepsize commutator free Lie group integrators, where the error control is achieved using embedded Runge-Kutta pairs.

Research paper thumbnail of La qualità della revisione negli enti locali Italiani

Research paper thumbnail of Business combinations. Consolidated and separate financial statements

Research paper thumbnail of Aspetti fiscali della scissione

Research paper thumbnail of L'intellectual capital nelle università: identificazione e comunicazione

Research paper thumbnail of Tendenze evolutive e criticità del reporting informativo nelle aziende pubbliche: configurazione e implementazione dell’Integrated Popular Reporting

Research paper thumbnail of Gender Reporting Guidelines in Italian Public Universities for Assessing SDG 5 in the International Context

This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY

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