In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...

The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which...

The document is structured in a way that 3 Sections discuss on a rather general level the interplay of IT with people, change, and the state. After an interlude about IT as a global commodity a more specified Section addresses the interaction of IT with business (the engine powering human...