Massimo PollifroniUniversità degli Studi di Torino | UNITO · Dipartimento di Management
Massimo Pollifroni
Degree in Economics and Business
Full Professor at State University of Turin (Italy)
About
73
Publications
11,261
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Introduction
The current research areas are related to Business Economics, Business Ethics, Corporate Social Responsibility, Diversity Management, E-Government, Eco-Management, Financial
Accounting, History of Business Economics, Lean Management, Product Management, Public Management and Public Sector Accounting.
Additional affiliations
June 2018 - present
Education
October 1998 - January 2022
Publications
Publications (73)
A glass foam with good thermal insulation characteristics (apparent density of 0.38 g/cm3, porosity of 81.9% and thermal conductivity of 0.089 W/m·K), high compressive strength (3.9 MPa) and a satisfactory microstructural homogeneity with pore size between 0.6–1.0 mm was obtained by sintering at 927 °C of flat glass waste, a glass waste usually not...
The goal of the paper is to offer a review of the current business models, which can jointly highlight a profile, both of adherence to the concepts of “sustainable development” and of resilience to the critical variables (new and systemic), characterizing the present economic crisis also resulting from the pandemic emergency. After a brief historic...
L’obiettivo del presente contributo è quello di offrire una rivisitazione de-gli attuali modelli aziendali, che possa evidenziare congiuntamente – nella natura dei medesimi – un profilo sia di aderenza ai concetti di “esistenza re-sponsabile” e di “sviluppo sostenibile”, sia di resilienza alle variabili di criti-cità (nuove e sistemiche) caratteriz...
Il crescente orientamento all’innovazione dettato dai «processi» di e-government
da parte delle aziende pubbliche trova una serie di condizionamenti nel panorama domestico, che ne limita fortemente l’efficacia finale sia dal punto di vista organizzativo,
sia negli aspetti relazionali delle stesse con l’ambiente esterno.
Tali aree di miglioramento –...
Il presente contributo, in tema di controllo di gestione adottato presso la Scuola Nazionale dell’Amministrazione (SNA), richiama quello più ampio del “sistema dei controlli” applicato alle pubbliche amministrazioni centrali, a cui viene riconosciuta una duplice derivazione dottrinale: quella propria del diritto amministrativo e quella afferente al...
The article tries to systematize the potential developments in the Public Sector, resulting from the evolution of e-government processes. These profound organizational changes will have significant impacts in many areas, such as the public ethics, the rationalization of public spending and the public accountability. The structure of the article pro...
L’obiettivo del presente contributo è quello di offrire al lettore una rivisi-tazione del paradigma dell’azienda pubblica, che evidenzi congiuntamente un profilo aderente al concetto di “esistenza responsabile”, quindi, eticamen-te orientato e correlato agli attuali pro¬cessi di innovazione riguardanti il setto-re pubblico nazionale.
Dalla premessa...
This study emphasizes the history of accountancy, shedding light on its link with artistic and cultural patrimony, an issue that is scarcely addressed but is nearly always a matter underlying the greatest monuments of our civilization. As a case study, this study focuses on one of the significant architectural monuments of the City of Turin: the “C...
The article attempts to outline possible future developments in the field of the Public Accounting (and Auditing Professions) resulting from the present e-government processes, which dates back to the early 2000.
This change has an untapped potential that could have a profound effect in many areas, such as the rationalization of public spending, b...
This article presents the main possibilities for steel refining in Ladle Furnace (LF). These, are presented: steelmaking stages, steel refining through argon bottom stirring, online control of the bottom stirring, bottom stirring diagram during LF treatment of a heat, porous plug influence over the argon stirring, bottom stirring porous plug, analy...
L’obiettivo del presente volume è quello di offrire al lettore una rivisitazione del paradigma dell’etica aziendale, in aderenza al profilo di “esistenza responsabile” delle imprese e correlato agli attuali processi di globalizzazione dei mercati. La proposta consegue dalla mera constatazione di come l’affermazione di modelli aziendali sempre più o...
In the present international economic scenario, the ethical evaluation of the relationships between the corporate system and the processes of globalization is a topical matter also strongly related to immigration policies that involves a strong collaboration among the main actors of the economic system represented by companies, non-profit organizat...
The original optimizations mathematical model of the electric arc furnace’s charge preheating process mainly takes into consider 2 thermo-technological aspects: the heat transfer between fluids and particles and the heat transfer between the fizz layer and an exchange surface. According the energetically balance at the gaseous environment level, th...
The paper presents experimental results obtained in the iron and steel industry with an own conception burner for drying and heating the steel ladles masonry, using, as a solution to intensify the combustion, the oxygen enrichment of combustion air. The main goal is to reach the maximum temperature of 1200 °C inside the refractory lining, according...
In an economic recovery scenario there are many tools used by the
companies to improve their market positioning. Among these tools, the “company
visit” (initiative also named as “company guided tour”, or “industrial tourism”)
assumes a growing importance: a new network that involves a strong collaboration
between companies, non-profit organizations...
Aim and scope of the paper is to demonstrate how an effective and efficient management applied to the Public Sector can improve the administrative transparency, an evidence – this last – now increasingly seen in the practices carried out by Public Administrations on their own websites. In adherence to the international literature on the issues addr...
Aim and scope of the paper is to demonstrate how an effective and efficient management applied to the Public Sector can improve the administrative transparency, an evidence – this last – now increasingly seen in the practices carried out by Public Administrations on their own websites. In adherence to the international literature on the issues addr...
About the Book (Source: https://www.routledge.com/products/9781138652453)
The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy'...
Our article features the elements that make up the cost of production. The economic activity implies a consumption of factors followed-up by products expressed in goods or services. In the first part of the article, we have defined and detailed the cost of production. In the second part we have calculated the cost of the production of one tone of l...
Among the different social variables listed by CRS model there is the protection of the “Diversity”: the objective of the present analysis is represented by the attempt to give new meaning to this variable, where an innovative management of the “Diversity” should be able to become a new strategic tool for a company globalized and oriented to Busine...
Today, different tools are associated with environmental protection context, which ca include, among others: environmental
programmes, objectives and targets, training, incentive schemes, audit frequency, site inspections, administration and community
relations. The assessment of different aspects of environmental quality and protection, in a quali...
The realization of a new Public Administration oriented to the efficiency and to the transparency is one of the objectives of the current European policies. In this process, the Public Institutions have shown a continuing and growing need to develop systems of multidimensional measurement of their performances: a relatively new process, which has i...
This study analyzes the favouring and the inhibiting factors for the development
of rural entrepreneurship. More specifically, the study explores the impact of en -
tre preneurial orientation on regional opportunities and rural areas development.
The main contribution of this study is that families and friends in rural areas
have an important role...
The objective of this paper is to set a framework for examining the conditions under which the big data can create long-term profitability through developing dynamic operations and digital supply networks in supply chain. We investigate the extent to which big data analytics has the power to change the competitive landscape of industries that could...
The methodology of establishing an Electric Arc Furnace (EAF) and technological plant’s best management strategy is based on the “technological process – technological plant” interdependences. The paper presents the best management of a plant and consists of an assembly of operations, measures and decisions, established and applied in order to make...
We present in our article some original quality evaluation methods for Metallic Materials Industry (MMI). Also we present categories of environmental performance indicators. They should therefore be cost-effective and appropriate to the size and type of organization and its needs and priorities. The paper presents the main methods of technical-econ...
Technology entrepreneurship refers to processes by which entrepreneurs use resources, and technical systems through collaborative exploration and experimentation to pursue opportunities. The purpose of this study is to explore the role of technology entrepreneurship to increase the intention and motivation of engineering students to establish and m...
The realization of a Public Management oriented to efficiency and transparency
is one of the needs highlighted by the present European member states’ policies. In this
scenario, the managerial sciences have shown a growing interest to develop
multidimensional systems of performance analysis. The model proposed in the paper aims
to identify the pres...
The objective of this paper is to examine how students can improve their abilities
to launch new ventures. It aimed to provide a deeper understanding of how education
program in entrepreneurship have capacity to catalyze students for creating and running
new business ventures or innovative projects in existing firms. Analysis of data revelead
that...
Our article addresses a new concept, respectively the Eco-Economy concept. The
main aims and objectives of our work are: defining of performance indicators for Eco-
Economy, indicators’ functions, quality and basic categories of Eco-Economy performance
indicators, the correlations between Eco-Economy, Sustainable Development and
management. Our wor...
Our article treats the importance of change management in the context of
globalization. The main aims and objectives of our work are: the analysis of the importance
of nationality for change management (through three important aspects: political aspect,
sociological and psychological aspects). Another objective is the design of management
strategie...
The main purpose of this study is to empirically examine how digital technologies facilitate student satisfaction in higher-education institutions. In this study, digital technologies in higher education are evaluated using students’ perceptions about their satisfaction and performance. Significant correlations and relationships on the students’ sa...
In uno scenario di prevedibile – ed alquanto annunciata – ripresa economica, il dibattito
scientifico economico-aziendale – in materia di sviluppo economico e sociale
– è alla ricerca dell’individuazione di possibili azioni (e/o strumenti) attuabili e percorribili
da parte delle imprese domestiche al fine di ottimizzare il proprio posizionamento
(o...
I processi di valutazione della performance applicabili all’azienda universitaria, sono
stati al centro, negli ultimi anni, di un’intensa attività di revisione e di implementazione,
sintetizzabile in una graduale e crescente integrazione tra due tipologie distinte
di archetipi: i “modelli contabili e di bilancio” (o “accounting models”) ed i
“model...
Recently, the issues concerning the complex area of the performance assessment applied to the Public Institutions have shown a continuing and growing interest: these processes also have a valid support in the development of ICT applications inside the Public Sector, also referred as Public Management Information Systems (PMIS). Moreover, the analys...
The post-crisis economic recovery is the result of a joint effort of
many actors: citizens, profit oriented companies, non-profit organizations and public
institutions. In this complex process, it is possible to observe that the innate
propensity of the non-profit organizations to assume an ethical connotation can also
be taken as a valid premise t...
The new frontiers of New Public Management (NPM) identified in the processes of egovernment the new tools to provide efficiency, effectiveness and economy to the Public Sector. In this scenario Public Institutions have shown a continuing and growing need to develop systems of multidimensional measurement of their performances. The research – with r...
In a previous study we have researched the causes of the current global crisis, which manifests itself in financial terms, but whose origin is due to the ethical model of reference. Following these ethical issues, the aims and topics of the present paper are: producing a systematic analysis of the ethical indicators used in the current internationa...
The objective of this paper is to set a framework for examining the conditions under which an
entrepreneurial university can facilitate the commercialization of university science. We recognize
that investment in scientific knowledge and research alone will not automatically generate growth
and prosperity. There is an opportunity at entrepreneurial...
Aim and topic of the paper is to research the causes of the current global crisis, which manifests itself in financial terms, but whose origin is due to the ethical model of reference: the question is evident both in macroeconomics and in Business Economics. Just from this last point of view, the article will attempt to highlight what should be the...
In the past, as in the weak international economic situation, the Regional Financial
Institutions may be considered an important public tool to support the local public finance.
The objective of this paper is to revisit the business model of the Regional Financial
Institution through the presentation of the Italian case study and the comparative an...
The Conference Theme - “Business History: Celebrating the Past; The Future of the Past” - attracts our attention to Business Cycles Theories: this paper investigates the following questions:what kind of cyclical profile does the present crisis of the European Area have?what must be done to restore profitability and durability to the Business System...
The aim and topic of the paper is to formulate a theoretical accounting model for the measurement and the in-clusion of a new intangible asset in the financial statements related to environmental sustainability and social responsibility. To achieve this goal the central part of the paper presents an accounting approach that follows an Italian resea...
The paper presents a research regarding the effective correlation between innovation (where the eGovernment processes are included) and ethical behaviour model. The final result applied in European Union States (approximately the final results is 0,90, as average value for the period of six years 2003-2008) shows us that is possible to approach the...
The technological innovation stands for a positive foundation in the values system evolution in a country. Once involved in the modernizing process, the Public Sector shows an ever growing interest in the Information Tech-nology and the management methods able to guarantee a higher level in the services control, efficiency and quality, against incr...
“The Visible Hand” (Chandler, 1977) described how a century ago customers suddenly found goods more plenti-ful and cheap than they had ever been. The book showed the dramatic impact the railroads had on the modern economy.
Although the transition started in the 1840s, its most visible changes occurred between 1880 and 1920. Mass manufacturers of e...
L’idea di fondo, che ha accompagnato la scelta di proporre la presente relazione ai lavori al IX° Convegno Nazionale della SISR, ha mosso i passi dalle difficoltà incontrate – negli ultimi mesi – nel portare a termine una ricerca storica in ambito economico-aziendale – di ricostruzione documentale – su Pietro Onida, Maestro di Giovanni Ferrero, ind...
The central part of the paper develops a Theoretical Business Model that links the instruments of Corporate Social Responsibility disclosure, to the Public activities oriented to the e-citizens behaviours and to the e-government processes.
In other words this concerns with measuring the economic-financial impact on the public sector reports realis...
This paper tries to explain the consideration that the "globalization era" is already gone and we are living a "post-global era". Globalization has been a project of a world-integrate economy regulated by the trade rules, to follow the mutual profit of all the participants with positive advantages for the society. Now, this project, looks like a br...
The greatest deficits offered by the European Business System, concern some important signals and the picture emerging from the projections contains a number of risks. On the external side, high and volatile oil prices and persistent global imbalances pose downside risks to growth. On the domestic side, there are uncertainties surrounding the evolu...
Projects
Project (1)
The purpose of the project is to offer a theoretical review of the concept of “Diversity” fol-lowing an approach oriented to Business Economics: in this perspective, the research tries to analysis the conceptual evolution related to the “Diversity”, a path in which it is possible to identify different phases of emerging by the international literature review.
The study tries to give a new meaning to this variable, where the management of the “Diversity” should be able to become a new strategic tool for a company globalized and oriented to Business Ethics. By this new point of view, now it is possible to observe the “Diversity” as “Richness”, following a revised managerial perspective to change from being a determinant of “Risk Management” to become a strategic leverage oriented to the “Competitive Advantage” by the “Diversity Engagement”.
