Pub Date : 2022-09-29DOI: 10.30687/978-88-6969-646-6
Antonella Sattin, S. Coronella
Fabio Besta was the most important scholar and professor of Accounting in Italy, as to deserve the name ‘Unsurpassed Master’. He is best known for his treatise published in three volumes between 1909 and 1916. However, his bibliographic production is much more extensive, and it has appeared mainly in the form of handouts for the students of the then Scuola Superiore di Commercio di Venezia (Ca’ Foscari Business School) where he taught for almost half a century, most notably in the courses of Accounting, Computisteria and State Accounting. Moreover, some of these writings formed the basis for the extensive treatise that was published at the beginning of the twentieth century. Published on the occasion of the centenary of the Master’s death, this volume analyses in detail the content of these handouts, which is not widely known due to their exclusive use for didactic purposes and their rarity. The first part of this work presents a brief biographical profile of Fabio Besta, and it illustrates the topics that are addressed in the various handouts and their specific characteristics. Lastly, it proposes an interpretative and critical layout of their contents. The second part of the work contains a large analytical and comparative bibliographic repertoire of these works, which were published between 1882 and 1921. This part contains all the bibliographic information of the various versions of the aforementioned handouts – some of which were not present in any repertoire until now – as well as the detailed indices highlighting the differences between the various editions. Worthy of note is also the mapping of the location of the known copies for each of them, among other things. This work ends with the chronological index of the Master’s works and their different editions.
法比奥·贝斯塔是意大利最重要的会计学学者和教授,被誉为“无与伦比的大师”。他最为人所知的是他在1909年至1916年间出版的三卷本论文。然而,他的文献作品要广泛得多,主要以讲义的形式出现在当时的威尼斯商业高等学校(Ca’Foscari Business School),他在那里教了近半个世纪的课,最著名的是会计学、计算机学和国家会计学课程。此外,其中一些著作构成了20世纪初出版的大量论文的基础。在大师逝世一百周年之际出版,本卷详细分析了这些讲义的内容,由于它们专门用于教学目的和它们的稀缺性,这些讲义的内容并不广为人知。本工作的第一部分介绍了法比奥·贝斯塔的简要传记,并说明了各种讲义中所涉及的主题及其具体特征。最后,对其内容提出了解释性和批判性的布局。作品的第二部分包含了这些作品的大量分析和比较书目曲目,这些作品出版于1882年至1921年之间。这一部分载有上述讲义各版本的所有书目资料- -其中一些直到现在还没有出现在任何汇编中- -以及强调各版本之间差别的详细索引。值得注意的是,除其他事项外,还绘制了每个已知副本的位置图。这项工作以大师的作品及其不同版本的时间顺序索引结束。
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Pub Date : 2022-07-04DOI: 10.30687/978-88-6969-615-2
F. Barbera, Roberto Paladini, M. Vedovato
In the last few years, many researchers have highlighted the economic and cultural impact that crafts have on the development of territories, enhancing local identities and traditions. Various researches also point to the close relationship between trade (sometimes called ‘neighbourhood’ trade), crafts and historic centres, in terms of quality of life, and socio-economic and identity development of territories, showing their new centrality to processes of urban development and regeneration and the formation of social capital. It is evident how enterprise contributes to local development through social interactions based on negotiated and open collaborations between microenterprises, community and network. It was well argued how small business (commerce, crafts and neighbourhood stores) has always played an important role as a social garrison in sparsely populated areas, allowing cities and particularly urban centres to become more lively or livable, being able to give or take away quality from the city and the territory, attributing peculiarity, security and specificity to places or trivialising them in a homogenised landscape. Among the services of social utility recognised to the artisan workshop are: the guarantee of services useful to the livability of the place, the garrisoning of territories and the development of social relations, the promotion of local identity and its know-how, and the creation of employment opportunities through modest initial availability of capital. At the same time, the worsening recessionary dynamics that have occurred in the global economy over the past two decades and the disruptive digital transition have exposed such enterprises to increasing difficulties, disruptively accentuating the decline in competitiveness and propensity to innovate of a large proportion of craft SMEs, of which the socioeconomic literature does not see significant adaptations to the changed environment, such as reconfiguring the business model, adopting a totally new strategic plan adapting to the digital transition, generational transition, and adopting innovative organisational or system behaviours. This volume presents the Venice Original E-Commerce case – a project carried out by the Venice Metropolitan CNA thanks to the support of J.P. Morgan, the support of the Venice Rovigo Chamber of Commerce and the sponsorship of the City of Venice and Ca’ Foscari University of Venice – as a reference project intervention to focus on a possible model of intervention to support culturally-valued artisan micro-enterprises, intervening on the process of strategic renewal and the conditions to foster generational turnover, understood as an opportunity to fill the gap on the digitisation of the artisan sector.
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