Dibattitto aperto sui fini dell’impresa

Come introdotto nell'Editoriale del numero 1/2020, Impresa Progetto - Electronic Journal of Management apre un dibattitto sul tema dei fini dell'impresa, alla luce del recente Statement on the Purpose of a Corporation della Business Roundtable. La proposta di dibattito è stata poi ulteriormente articolata alla luce dell'emergenza sanitaria e degli stimoli alla riflessione che ne derivano.

Quanti desiderano intervenire nel confronto possono inviare i loro contributi secondo le modalità specificate nel documento di Addendum alla proposta di dibattito.

La valutazione dell’efficacia della procedura di amministrazione straordinaria

Essays
On issue: 
Field: 
Accounting and Business Adm.
DOI code: 
10.15167/1824-3576/IPEJM2018.3.1152
Abstract: 

This article aims to evaluate the effectiveness of the Amministrazione Straordinaria procedure with regards of its ability to allow the return to the market of a fully functional production complex with a renovated competitive autonomy. The effectiveness judgment is based on a specific sub-set of procedures deepening, coinciding with those concluded with the transfer of the business unit to newly established companies. Specifically, the survival of the assignee companies, occupational defense and the economic-financial performances expressed in terms of operating profitability were analyzed.

The overall judgement on the effectiveness of the A.S. procedure is cautiously positive, despite this analysis’ limits, considering that were analyzed procedures of the first decade of application of the new norm, during which it is reasonable that the A.S. new procedure required a settlement period and despite a perfectible information base.