Mining activities can be good for the local economy, but they can also have a negative impact, which has created increasing pressure from stakeholders. A constructive and positive engagement between a company and its stakeholders is important for sustainability issues and can provide a shared...

Management Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidiaries).Therefore, an appropriate balance between these...

Skills and competences are frequently invoked by policy-makers in reference to labour market developments and education objectives. However, these concepts have different meanings across academic disciplines such as sociology, economics, and education. This paper proposes a unified conceptual...

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information...

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances,...

Die Integration junger Menschen in den Arbeitsmarkt hat eine zentrale Bedeutung für die wirtschaftliche und gesellschaftliche Entwicklung eines Landes. Dies gilt umso mehr, als frühe Arbeitsmarkterfahrungen wichtig sind für den späteren Beschäftigungserfolg. Allerdings ist der Eintritt in...

We analyse the effects of demographic and education changes on unemployment rates in Europe. Using a panel of European countries for the 1980-2000 period - disaggregated by cohort, gender and education -, we empirically test the economic effects of two stylised facts that have occurred in recent...

The main purpose of this study is to investigate upon the impact of fiscal incentives on firm's innovative performance. We use data from the 7th, 8th and 9th waves of the "Indagine sulle Imprese Manifatturiere Italiane" by Unicredit (previously managed by Capitalia-Mediocredito Centrale), which...

In this paper we look at the evolution of the R&D intensity gap between the EU and its major competitors using data from the Industrial Scoreboard covering the period 2002-2010. We focus on R&D intensity and we assess whether the gaps relative to major competitors arise from differences in...

The purpose of this paper is to offer empirical evidence on the impact generated by investment subsidies awarded to industrial firms on employment, sales, investments and labor productivity. The analysis is based on unique firm-level administrative data provided by the Italian National...