Papers by Alberto Dell'Atti
The study, through an inductive type approach, examines the experience of the GTS group,
an Apuli... more The study, through an inductive type approach, examines the experience of the GTS group,
an Apulian group which has been operating domestically and internationally in the intermodal
transport sector for over thirty years. The company can boast to be a leader in Italy as well as
in the European market in regards to Multimodal Transport Operators.
The analysis of the different innovations, introduced by the group in the social and
environmental sphere, in light of the specifics inherent in the intermodal sector and that of
railway transport, constitutes the backbone of reference for the analysis of competitive
determinants already in place (the benchmark analysis, the stakeholder engagement and the
socio-environmental reporting) and in course of realization the (CSR 2.0 communication).
The model theorized through a typical approach of differentiation, seeks to determine the
investment measure, good practices and the innovations of “ecological footprint”, could have a
positive value in terms of economic production.
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The present work is inserted in the lodging of business crisis, with particular reference to the ... more The present work is inserted in the lodging of business crisis, with particular reference to the restructuring procedures introduced by the reform of bankruptcy law, with the main aim to highlight the applicative issues, especially regarding the activity of attestation of the plans.
In dealing the topic, have arisen not few uncertainties about the role of the attestor and, consequently, we felt obliged firstly to outline the nature of the assignment and then, to identify the principles that should guide his activities.
In our country, in fact, the role of the attestor did not have the attention it deserved by both the legislature and both by the same doctrine. Proof of this is the protracted lack of standards of certification designed to regulate this activity, which has resulted in behaviors often not consistent because not linked to a reference framework. This void was finally filled with the publication of a joint document issued by AIDEA (Italian Academy of Business Economics - Accademia Italiana di Economia Aziendale), IRDCEC (Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili - Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili), ANDAF (National Association of finance directors - Associazione Nazionale Direttori Amministrativi e Finanziari), APRI (Association of Professionals of company restructuring - Associazione Professionisti Risanamento Imprese) and OCRI (Crisis and Company Restructuring Observatory - Osservatorio Crisi e Risanamento Imprese), published on June 6, 2014, entitled “Principi di attestazione dei piani di risanamento”, with which they were provided generally shared models to conjugate in relation to the specificities of the concrete case.
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The present study aims to examine the evolutionary aspects of the function and the role played by... more The present study aims to examine the evolutionary aspects of the function and the role played by the enterprise in the current economic and social context, highlighting the various implications on its survival conditions.
In particular, it intends to propose a vision of enterprise oriented to favour the creation of "systemic" valued, deemed capable to solve in a different way the relationship between the logic of profit and the logic of value and on which the life conditions of enterprise are compatibles with the essential expectations of the context and, more generally, of the surrounding environment.
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Il lavoro richiama l'attenzione sui principi di comportamento che deve guidare il professionista ... more Il lavoro richiama l'attenzione sui principi di comportamento che deve guidare il professionista nell'ambito dell'attività di attestazione dei piani di risanamento, soprattutto con riferimento a quelli previsti nell'ambito delle procedure contemplate dal legislatore fallimentare.
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The present work is the result of an investigation involving the leading family firms in Italy wi... more The present work is the result of an investigation involving the leading family firms in Italy with the aim to understand and analyze business performances through a benchmark analysis, with the purpose of identifying the position of these firms within the sector they belong to. In particular, this analysis
is intended to show that these firms usually achieve a higher level of business performances than the average data of their sector subcategory; the result of this analysis was obtained through a comparison between certain values and expressive indicators regarding the business functionalities of these examined family firms and data concerning other firms working in the same subcategory. In other terms, our aim is to prove that family firms, mostly representative as far as revenues are concerned, have a better financial performance, since there’s a close connection between their results and the family connotation.
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The aim of this paper is to analyze the Discussion Paper titled “Initial Accounting for internall... more The aim of this paper is to analyze the Discussion Paper titled “Initial Accounting for internally generated intangible assets”, published by AASB (Australian Accounting Standards Board) in 2008, that was developed by the staff of the
Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment.
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Scopo del lavoro è quello di analizzare alcuni aspetti riguardanti
l’operazione di aumento di cap... more Scopo del lavoro è quello di analizzare alcuni aspetti riguardanti
l’operazione di aumento di capitale in società nel caso di perdite. Dopo avere analizzato gli effetti a livello economico delle perdite delle società di gestione, abbiamo focalizzato la nostra attenzione su una recente tesi secondo cui è possibile aumentare il capitale nominale, anche in presenza di perdite. Tale interpretazione introduce una significativa innovazione nella gestione delle perdite nell'ambito delle società di capitali.
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Il lavoro analizza l'istituto del patrimoni destinati (nelle differenti forme) quale strumento di... more Il lavoro analizza l'istituto del patrimoni destinati (nelle differenti forme) quale strumento di segregazione del patrimonio aziendale. Particolare attenzione è stata rivolta agli effetti sui bilanci delle imprese.
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Il lavoro analizza la tematica del passaggio generazionale nelle imprese familiari e gli strument... more Il lavoro analizza la tematica del passaggio generazionale nelle imprese familiari e gli strumenti idonei ad affrontare un momento molto spesso traumatico nella vita delle aziende. Inoltre, sono stati analizzati alcuni casi aziendali relativamente ai quali il passaggio generazionale è avvenuto con successo, ed altri per i quali detto fenomeno ha determinato la cessazione dell'azienda.
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Il lavoro ha come obiettivo quello di analizzare la cause della crisi d'impresa e gli strumenti d... more Il lavoro ha come obiettivo quello di analizzare la cause della crisi d'impresa e gli strumenti di analisi. Particolare attenzione è stata posta ai piani di risanamento attestati ed alle linee guida suggerite per i professionisti all'uopo incaricati. Infine, sono stati evidenziati gli effetti delle operazioni di risanamento aziendale sui bilancio d'esercizio alla luce dell'OIC n. 6.
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Papers by Alberto Dell'Atti
an Apulian group which has been operating domestically and internationally in the intermodal
transport sector for over thirty years. The company can boast to be a leader in Italy as well as
in the European market in regards to Multimodal Transport Operators.
The analysis of the different innovations, introduced by the group in the social and
environmental sphere, in light of the specifics inherent in the intermodal sector and that of
railway transport, constitutes the backbone of reference for the analysis of competitive
determinants already in place (the benchmark analysis, the stakeholder engagement and the
socio-environmental reporting) and in course of realization the (CSR 2.0 communication).
The model theorized through a typical approach of differentiation, seeks to determine the
investment measure, good practices and the innovations of “ecological footprint”, could have a
positive value in terms of economic production.
In dealing the topic, have arisen not few uncertainties about the role of the attestor and, consequently, we felt obliged firstly to outline the nature of the assignment and then, to identify the principles that should guide his activities.
In our country, in fact, the role of the attestor did not have the attention it deserved by both the legislature and both by the same doctrine. Proof of this is the protracted lack of standards of certification designed to regulate this activity, which has resulted in behaviors often not consistent because not linked to a reference framework. This void was finally filled with the publication of a joint document issued by AIDEA (Italian Academy of Business Economics - Accademia Italiana di Economia Aziendale), IRDCEC (Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili - Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili), ANDAF (National Association of finance directors - Associazione Nazionale Direttori Amministrativi e Finanziari), APRI (Association of Professionals of company restructuring - Associazione Professionisti Risanamento Imprese) and OCRI (Crisis and Company Restructuring Observatory - Osservatorio Crisi e Risanamento Imprese), published on June 6, 2014, entitled “Principi di attestazione dei piani di risanamento”, with which they were provided generally shared models to conjugate in relation to the specificities of the concrete case.
In particular, it intends to propose a vision of enterprise oriented to favour the creation of "systemic" valued, deemed capable to solve in a different way the relationship between the logic of profit and the logic of value and on which the life conditions of enterprise are compatibles with the essential expectations of the context and, more generally, of the surrounding environment.
is intended to show that these firms usually achieve a higher level of business performances than the average data of their sector subcategory; the result of this analysis was obtained through a comparison between certain values and expressive indicators regarding the business functionalities of these examined family firms and data concerning other firms working in the same subcategory. In other terms, our aim is to prove that family firms, mostly representative as far as revenues are concerned, have a better financial performance, since there’s a close connection between their results and the family connotation.
Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment.
l’operazione di aumento di capitale in società nel caso di perdite. Dopo avere analizzato gli effetti a livello economico delle perdite delle società di gestione, abbiamo focalizzato la nostra attenzione su una recente tesi secondo cui è possibile aumentare il capitale nominale, anche in presenza di perdite. Tale interpretazione introduce una significativa innovazione nella gestione delle perdite nell'ambito delle società di capitali.
an Apulian group which has been operating domestically and internationally in the intermodal
transport sector for over thirty years. The company can boast to be a leader in Italy as well as
in the European market in regards to Multimodal Transport Operators.
The analysis of the different innovations, introduced by the group in the social and
environmental sphere, in light of the specifics inherent in the intermodal sector and that of
railway transport, constitutes the backbone of reference for the analysis of competitive
determinants already in place (the benchmark analysis, the stakeholder engagement and the
socio-environmental reporting) and in course of realization the (CSR 2.0 communication).
The model theorized through a typical approach of differentiation, seeks to determine the
investment measure, good practices and the innovations of “ecological footprint”, could have a
positive value in terms of economic production.
In dealing the topic, have arisen not few uncertainties about the role of the attestor and, consequently, we felt obliged firstly to outline the nature of the assignment and then, to identify the principles that should guide his activities.
In our country, in fact, the role of the attestor did not have the attention it deserved by both the legislature and both by the same doctrine. Proof of this is the protracted lack of standards of certification designed to regulate this activity, which has resulted in behaviors often not consistent because not linked to a reference framework. This void was finally filled with the publication of a joint document issued by AIDEA (Italian Academy of Business Economics - Accademia Italiana di Economia Aziendale), IRDCEC (Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili - Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili), ANDAF (National Association of finance directors - Associazione Nazionale Direttori Amministrativi e Finanziari), APRI (Association of Professionals of company restructuring - Associazione Professionisti Risanamento Imprese) and OCRI (Crisis and Company Restructuring Observatory - Osservatorio Crisi e Risanamento Imprese), published on June 6, 2014, entitled “Principi di attestazione dei piani di risanamento”, with which they were provided generally shared models to conjugate in relation to the specificities of the concrete case.
In particular, it intends to propose a vision of enterprise oriented to favour the creation of "systemic" valued, deemed capable to solve in a different way the relationship between the logic of profit and the logic of value and on which the life conditions of enterprise are compatibles with the essential expectations of the context and, more generally, of the surrounding environment.
is intended to show that these firms usually achieve a higher level of business performances than the average data of their sector subcategory; the result of this analysis was obtained through a comparison between certain values and expressive indicators regarding the business functionalities of these examined family firms and data concerning other firms working in the same subcategory. In other terms, our aim is to prove that family firms, mostly representative as far as revenues are concerned, have a better financial performance, since there’s a close connection between their results and the family connotation.
Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment.
l’operazione di aumento di capitale in società nel caso di perdite. Dopo avere analizzato gli effetti a livello economico delle perdite delle società di gestione, abbiamo focalizzato la nostra attenzione su una recente tesi secondo cui è possibile aumentare il capitale nominale, anche in presenza di perdite. Tale interpretazione introduce una significativa innovazione nella gestione delle perdite nell'ambito delle società di capitali.