RISULTATI RICERCA

Purpose: This study examines how firms with no connections to Mafia organiza-tions respond to the tax avoidance and earnings management practices of mafia-con-nected peers, focusing on both industry and geographic spillovers. While prior re-search has documented the financial practices of mafia-connected firms, little is known about how their presence influences otherwise “clean” firms. Design/methodology/approach: We leverage a proprietary dataset from the Italian Internal Intelligence and Security Agency (AISI), which records individuals under investigation for mafia-related crimes. Using a large sample of private firms in the Lombardy region from 2006 to 2013, we examine how exposure to mafia-connected peers - measured at the industry and geographic levels - affects firms’ tax avoidance and financial reporting choices. Findings: We find that greater mafia presence is associated with lower effective tax rates among unconnected peers. Geographic proximity to mafia-connected firms is associated with increased tax-related restatements and income-decreasing abnormal accruals. We also document that unconnected firms in high-crime provinces show stronger tax avoidance responses, suggesting that broader criminal exposure ampli-fies the influence of mafia-connected peers. Originality/value: This study provides the first large-sample evidence of how orga-nized crime influences non-criminal firms’ tax and reporting strategies. Our findings contribute to research on financial reporting and tax avoidance spillovers. Future studies could explore broader implications, including investment and employment decisions. Practical implications: Regulators may benefit from enhanced anti-money launder-ing enforcement and transparency measures to curb organized crime’s economic in-fluence. Firms in high-risk regions should strengthen governance and auditing prac-tices to mitigate exposure.

Purpose: This study examines the impact of Italy’s 2008 interest barrier reform, which capped financing cost deductions at 30% of adjusted Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA), on the capital structure and tax strategies of private firms. It focuses on the differential effects across firm sizes, particularly small firms. Design/Methodology/Approach: Using a difference-in-difference design, the study compares private firms above and below the 30% EBITDA threshold. The analysis em-ploys robust matching techniques, such as the entropy balance method, to ensure com-parability between treatment and control groups and minimize selection bias. Findings: The reform reduced leverage in medium and larger firms, primarily through adjustments in long-term debt. However, smaller firms, constrained by financial inflexi-bility, increased their reliance on short-term liabilities. Furthermore, medium and larger firms maintained stable effective tax rates (ETR), while smaller firms experienced an increase. Originality: This study contributes to the limited research on private firms’ tax sensitiv-ity, particularly highlighting the structural disadvantages faced by smaller firms. It pro-vides novel evidence on how firm size influences responses to tax policy changes, ad-dressing a critical gap in the literature dominated by studies on public firms. Practical Implications: Policymakers should consider the unequal effects of tax reforms on firms of different sizes. Targeted measures could alleviate the disproportionate bur-dens on smaller firms, supporting their financial stability and competitiveness.

The study aims to identify the impact of global and national crises on the sustainability of companies in the example of manufacturing industries in Latvia and Ukraine. The study employed statistical analysis to identify the main trends and changes in global and national economic indicators that occurred due to the crisis. The correlation analysis was used to establish a link between these indicators and the sustainability of manufacturing companies in the studied countries. The obtained results show that global and national indicators, changes which may indicate the presence of crisis phenomena, are related to the sustainability indicators of companies. However, this relationship is not the same for countries with different levels of economic openness and different degrees of economic integration into global markets. Thus, the sustainability indicators of Latvian companies are more closely correlated with the values of global and national gross domestic product, inflation, unemployment, production. In general, the resilience of Latvian companies is higher than that of Ukrainian companies. In both Latvia and Ukraine, companies’ sustainability performance has been affected by the crisis, including the COVID-19 pandemic and the war in Ukraine. However, the war in Ukraine has had particularly severe consequences, including for the resilience of companies. Thus, the overall commercial profitability after tax, which was 10.11% in the country in 2021, fell to more than -3.24%. These results indicate the relevance of a study of the degree of influence of global and national trends in the process of assessing the sustainability of companies and may be useful for assessing the financial aspects of the sustainability of the manufacturing industry.

This article addresses the critical issue of human rights protection in digital environment, with the legal frameworks governing digital rights as a core concept. The main research questions examine key threats to human rights online and effectiveness of existing international and national mechanisms for safeguarding these rights. The study employs a comparative analysis of legal systems, specifically focusing evolving legal framework in response to the digital challenges in the EU, the U.S., and Ukraine, including the role of the Internet during the Russian-Ukrainian war. Using formal-legal and systemic methods, the research assesses the effectiveness of these regulatory approaches. The results reveal significant differences in protection of digital rights across the EU, the U.S., and Ukraine, highlighting gaps in enforcement and practical application. The findings contribute to the ongoing discourse on the need for stronger global collaboration in digital rights regulation and propose recommendations for enhancing legal protections in the digital sphere, particularly in Ukraine’s context. This research advances the understanding of how international legal standards can be integrated into national legislation, offering new perspectives for policymakers and legal scholars.

This study aims to investigate the Sustainable Consumption Behaviors (SCB) of young consumers in two contrasting countries: Germany and Colombia. A quantitative research design was employed to gather data from 326 young undergraduate students. Using a self-report scale based on Quoquab et al. (2019) scale. The findings reveal that consumers in Colombia demonstrate a higher concern for quality of life, environmental well-being, and the well-being of future generations compared to their German counterparts. This research shows that emerging market companies should promote sustainable products to build on existing positive attitudes. In contrast, in developed countries, companies need to invest more in education and awareness efforts to emphasize the importance of sustainability.

This paper evaluates the technical efficiency of agricultural sectors in EU and Ukraine using the Stochastic Frontier Analysis methodology. The analysis is based on factor income as the dependent variable and includes labor input, fixed capital consumption, utilized agricultural area, and intermediate consumption as key inputs. The findings reveal that EU countries on average operate under conditions of nearly constant returns to scale, while Ukraine exhibits increasing returns to scale but low efficiency due to underinvestment. The technical efficiency scores highlight significant disparities, with Western European countries outperforming Eastern counterparts. The results offer important policy implications for enhancing agricultural productivity and guiding investment strategies.

In the past two decades, sustainability has gained significant attention, influencing global agendas. This paper examines the relationship between Governance for Sustainability (GfS) and organizational dynamics through the lens of Work and Organizational Psychology (WOP). While existing literature predominantly focuses on macro-level governance, this study addresses the overlooked micro and meso levels. By exploring dimensions such as culture and leadership, it sheds light on critical issues for organizations navigating sustainable change. Emphasis is placed on the "human factor" and its connection to WOP. Implications for research and practice are discussed, with a focus on advancing the GfS field through WOP themes.

The authors investigate whether progress on the Sustainable Development Goals (SDGs) is associated with the magnitude of climate-related economic losses across European countries. Drawing on typological classifications, disaggregated SDG indicators, and Granger causality tests, the study explores dynamic interactions between development performance and climate-related vulnerability. While no stable correlation emerges across all cases, a pattern of reactive adaptation is observed in high-loss countries, where improvements in SDG 13 often follow damaging events. These findings underscore the importance of aligning development policy with climate resilience frameworks and highlight the need for stronger integration between long-term sustainability planning and risk governance strategies.

The viticulture sector shows growth potential but faces challenges related to labor shortages, productivity, and quality control. This paper examines various robotic technologies used in grape cultivation and assesses their suitability for addressing these issues. By analyzing the current state of the grape-growing industry and the potential benefits of advanced robotic solutions, this study aims to offer recommendations for integrating robotics to improve efficiency and sustainability.

The research provides an overview and comparison of agricultural robots designed for tasks such as harvesting, spraying, imaging, and adapting to climate change. It also considers the costs of these robots and the infrastructure required for their implementation. Additionally, recommendations are made for large, medium, and small-scale farmers, suggesting suitable robotic technologies based on their income from grape cultivation.

Il contributo indaga le origini dell’intensa attività intorno agli archivi della Resistenza italiana, concentrandosi sulla prima fase (19451946), caratterizzata dalla intensa attività di recupero, organizzazione e uso del patrimonio documentario. Questa mobilitazione iniziale, che costituì il presupposto per i successivi sviluppi, non rispose solo a esigenze di conservazione, ma si radicò profondamente nelle dinamiche politiche, culturali e sociali dell’immediato dopoguerra. Le ragioni furono molteplici: dalla costruzione di una memoria pubblica alla legittimazione di nuove leadership, fino al supporto della giustizia e della nascente storiografia. Il contributo analizza quindi le dinamiche complesse, spesso non lineari e competitive, di questa prima corsa ai documenti, fondamentale per interpretare l’attuale patrimonio archivistico della Resistenza.

L’articolo mette in evidenza le basi storiografiche e teoriche della critica di Chris Wickham alla storiografia economica che valuta il carattere “fiorente” di un’economia in base alla partecipazione di determinate regioni o paesi al commercio a lunga distanza, nonché alla nozione di “rivoluzione commerciale” nel Medioevo formulata da Roberto Sabatino Lopez. La critica di Wickham si inserisce nei dibattiti di storia economica stimolati dalla storiografia britannica di orientamento marxista, sviluppati in particolare negli studi di storia sociale legati alla rivista Past & Present e al dibattito Dobb–Sweezy sulla transizione dal feudalesimo al capitalismo. Seguendo le posizioni di Maurice Dobb e Rodney Hilton, Wickham sottolinea il ruolo dei piccoli produttori e, quindi, del commercio regionale nello sviluppo della complessità economica, collegando le trasformazioni economiche alla lotta di classe tra signori e produttori. Questo approccio consente di identificare la logica interna del modo di produzione feudale e di comprendere il motore principale delle economie mediterranee nel Medioevo.

Nel corso degli ultimi quindici anni, tre accordi internazionali sono stati conclusi con l’obiettivo di una riconciliazione per le violenze perpetrate nel periodo coloniale: il patto di amicizia tra Italia e Libia del 2008, l’accordo del 2015 tra Corea e Giappone per risarcire le vittime del sistema giapponese di prostituzione forzata e la dichiarazione congiunta del 2021 tra Germania e Namibia, relativa al genocidio dei popoli Nama e OvaHerero. Questo articolo intende studiare il ruolo che le vittime di quelle violenze (o meglio, i loro discendenti e rappresentanti) hanno svolto nel processo di negoziazione e conclusione di queste intese: la mancata (o limitata) partecipazione delle vittime al processo negoziale sembra infatti all’origine di un sostanziale fallimento di almeno due di questi accordi. Appare dunque interessante domandarsi – anche alla luce di alcune recenti prassi statali e prese di posizione di organi delle Nazioni Unite – se il c.d. treatymaking power sia ancora una prerogativa esclusiva degli Stati (ovvero dei governi e, talvolta, dei parlamenti nazionali) o si possa invece immaginare un’evoluzione del diritto internazionale nel senso di rendere vincolante, almeno per determinate tipologie di accordi, il coinvolgimento di alcuni individui o gruppi di individui nel processo di negoziazione e conclusione dei trattati internazionali.

Il seguente saggio si pone l’obbiettivo di analizzare il modo in cui è stata narrata la “defascistizzazione” italiana, vale a dire quel processo di rimozione dagli incarichi pubblici, procedimenti penali e sequestro di beni dei fascisti iniziato dopo la caduta del regime e, con maggiore intensità, alla fine della Seconda guerra mondiale. Il punto di vista scelto è quello degli agenti di questo fenomeno, cioè gli “epuratori”, coloro che ebbero il compito di giudicare il passato degli altri in veste di rappresentanti dell’Alto commissariato per le sanzioni contro il fascismo, magistrati o politici che fossero. Attraverso l’utilizzo di testimonianze dirette e inchieste riservate, con gli elementi necessari alla loro contestualizzazione, si cercherà di capire le ragioni di un ricordo sostanzialmente negativo per un fenomeno alla base dell’Italia repubblicana.

Il contributo propone un’analisi del dibattito giornalistico sulla relazione tra fascismo e antisemitismo nella Tunisia sotto protettorato francese, analizzando la stampa locale in lingua italiana e francese tra il 1922 e il 1938. L’autore intende indagare in quali cir--costanze storiche e in quali forme venisse evocata e discussa la questione dell’antise--mitismo fascista, per meglio cogliere l’immagine dell’Italia e del regime che circolava nell’opinione pubblica straniera del tempo. L’analisi mette in luce come, nell’interpre--tazione che i giornali diedero degli eventi, si intrecciarono dinamiche internazionali – come l’ascesa del nazismo – e vicende periferiche di corto respiro, che spesso implica--vano gli ebrei italiani presenti nel paese. Dall’interazione, talvolta conflittuale, tra que--sti poli opposti emerse una rappresentazione originale delle vicende che coinvolsero gli ebrei nell’Italia fascista.

Nell’ambito del recente interesse per la nozione di informalità tra gli studiosi del Nord globale, si è assistito a una proliferazione di studi sull’abitare informale nelle città del “primo mondo”. Sorprendentemente, tuttavia, e con poche notevoli eccezioni, gli storici della prima età moderna hanno prestato scarsa attenzione alle pratiche abitative marginali nelle società di Antico regime. Anche quando vengono considerate le condizioni abitative delle fasce più povere della popolazione residente, la maggior parte degli studi sembra supporre che anche i più indigenti avessero comunque accesso a una qualche forma di alloggio. Non sempre, tuttavia, le cose stavano davvero così: a volte la povertà poteva essere così estrema da rendere inaccessibile anche la soluzione abitativa più economica, e quando non si era in grado di attingere alle risorse sociali del credito, della carità o del vicinato, le strategie abitative non convenzionali potevano rappresentare l’unica opzione residua. Basandosi su alcune fonti romane del XVII secolo, l’articolo intende richiamare l’attenzione storiografica su queste pratiche, offrendo alcune riflessioni metodologiche sui nodi principali che il loro studio comporta.