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L’analisi proposta nel presente articolo si concentra sulle logiche, le prassi e gli strumenti di prevenzione del rischio di corruzione nelle amministrazioni pubbliche italiane. L’articolo analizza i contenuti e le caratteristiche della risk disclosure inserita nei Piani Triennali di Prevenzione della Corruzione (PTPC), esaminando un campione composto da amministrazioni regionali e comuni capoluogo di regione, al fine di individuare le potenziali determinanti del livello e delle caratteristiche di tale informativa. I risultati della ricerca rivelano la tendenza a una maggior comunicazione in presenza di indagine per corruzione, nella prospettiva del recupero di legittimità e della prevenzione della reiterazione di comportamenti illeciti. La propensione alla divulgazione di informazioni sulle misure di contrasto alla corruzione, inoltre, è più evidente nelle amministrazioni di maggiori dimensioni e nei contesti regionali in cui gli episodi corruttivi sono più frequenti, probabilmente in risposta alle più pressanti aspettative degli stakeholder. L’indagine rivela spazi di miglioramento dell’informativa per quanto riguarda le misure volontarie di prevenzione dei fenomeni corruttivi ed il legame tra azioni di risk management e altri strumenti di pianificazione e controllo come il piano delle performance.

Up until a few decades ago, the market was seen as an enemy of the environment. Indeed, as a rule, businesses do not spontaneously assume responsibility for the so-called 'negative side effects' or concern themselves with the long-term consequences of the impoverishment of natural resources caused by the procurement of raw materials. The emergence of a new sensitivity in the regards of environmental problems has led most States to undertake environmental policies. In an early phase, legislation in the matter made ample use of traditional 'command and control' instruments, drawing on the entire apparatus of authoritative tools. Only in more recent years have theoretical reflection and institutional debate shed light not only on the so-called failings of the market - i.e. the insufficiency of private law to guarantee an effective protection of the environment - but also the flaws of a type of public regulation marked by rigid 'command and control' mechanisms. Thus, a debate has begun over the possibility of using market instruments for environmental protection purposes. At the national, EU and international level modalities for intervention have been tried out consistent with the idea that environment and market constitute two notions that are not necessarily always in conflict.

Partendo da considerazioni di bilancio energetico della terra viene ottenuta una correlazione fra la radiazione giornaliera e d il prodotto delle ore di insolazone a cielo sereno e la differnza di temperatura giornaliera. La correlazione mostra di essere più accurata di quelle ottenute da Anstrom , Albrecht e Barbaro et al..

Si riportano i risultati bio-agronomici di 33 ibridi di sorgo da granella studiati in 4 località del territorio nazionale. Nonostante il clima sfavorevole si segnalano buone performance di alcune selezioni a cilo medio e medio-precoci

The paper aims at providing a preliminary theoretical analysis of the accounting harmonization process involving the Italian Public Administrations (IPA). To achieve this objective, after a short review of the laws regulating the matter, the paper tries to determine whether and to what extent the proposed reform would actually be reconcilable to the concept of “accounting harmonization” as traditionally defined by the Italian and International accounting doctrine. The fundamental thesis of the article is that, since the Legislator asks for a complete uniformity of the budget, Accounting and reporting systems, it seems to direct the entire IPA not towards accounting harmonization but rather towards accounting unification. This first conclusion is fraught with serious consequences from a theoretical perspective since, on the one hand, the legislature opts for a solution not exactly inspired by the accounting culture of the countries that traditionally have used institutional, fiscal and administrative models of federal kind and, for the other, this choice seems satisfying more statistical and classification necessities than managerial ones. Therefore, the direction taken by the legislature makes the Italian case quite different from the well-established experiences of many other countries. Elsewhere the reform processes of public accounting are explained mainly by the attempt to assign to those measurement systems the function to increase the rationality of economic decision-making and evaluation processes both in and of the PA, trying to strengthen both the autonomy and the responsibility for the performance, profiles which in our case remain in the background.

This paper is aimed at discussing the concept of public service co-production, adopting a critical perspective. Even though the involvement of users in planning, designing, and delivering public services dates back to more than 30 years ago, the literature on public service co-production is still not consistent. From this point of view, a literature review was performed, with the eventual purpose of contextualizing the findings suggested by the literature about the attributes and the effects of public service co-production. To collect the relevant scientific literature, two citation databases were queried. The joint use of symmetric research criteria paved the way for the collection of 165 records. All of them were screened in their titles and abstracts to remove redundancies and non-relevant items. 61 records were included in the systematic review and informed the findings of this study. Public service co-production is understood as a critical approach to achieve enhanced sustainability in the public sector; however, co-production could produce several side effects, including equity issues and discrimination in the access to public services.