The use of income information of census enumeration area as a proxy for the household income in a household survey

<p>Abstract</p> <p>Background</p> <p>Some of the Census Enumeration Areas' (CEA) information may help planning the sample of population studies but it can also be used for some analyses that require information that is more difficult to obtain at the individual or household level, such as income. This paper verifies if the income information of CEA can be used as a proxy for household income in a household survey.</p> <p>Methods</p> <p>A population-based survey conducted from January to December 2003 obtained data from a probabilistic sample of 1,734 households of Niterói, Rio de Janeiro, Brazil. Uniform semi-association models were adjusted in order to obtain information about the agreement/disagreement structure of data. The distribution of nutritional status categories of the population of Niterói according to income quintiles was performed using both CEA- and household-level income measures and then compared using Wald statistics for homogeneity. Body mass index was calculated using body mass and stature data measured in the households and then used to define nutritional status categories according to the World Health Organization. All estimates and statistics were calculated accounting for the structural information of the sample design and a significance level lower than 5% was adopted.</p> <p>Results</p> <p>The classification of households in the quintiles of household income was associated with the classification of these households in the quintiles of CEA income. The distribution of the nutritional status categories in all income quintiles did not differ significantly according to the source of income information (household or CEA) used in the definition of quintiles.</p> <p>Conclusion</p> <p>The structure of agreement/disagreement between quintiles of the household's monthly per capita income and quintiles of the head-of-household's mean nominal monthly income of the CEA, as well as the results produced by these measures when they were associated with the nutritional status of the population, showed that the CEA's income information can be used when income information at the individual or household levels is not available.</p

Introduzione alla contabilità generale

Il volume si pone l’obiettivo di fornire uno strumento attuale e completo per tutti coloro – professionisti o studenti – che intendano approfondire e/o intraprendere lo studio del metodo della partita doppia e il suo impiego per la tenuta della contabilità generale nelle aziende industriali. Dopo un’esaustiva disamina degli elementi fondamentali della ragioneria e dell’economia aziendale, e un’analisi del metodo della partita doppia e dei componenti del sistema informativo aziendale, si procede ad esaminare le principali operazioni di rilevazione contabile. Si analizzano, inoltre, le scritture in partita doppia redatte in sede di assestamento, chiusura e riapertura dei conti, con particolare attenzione alla logica di individuazione del risultato economico d’esercizio e del capitale di funzionamento

Relational Capital and Crowdfunding: A New Opportunity for Italian Woman Start-Ups

This study aimed to analyse whether relational capital (RC) could help a woman start-up (WSU) fundraise during the early stages. Following previous studies about start-ups as means of development for economic context (Paoloni and Modaffari 2018) and about the role of innovative financial tools (e.g. crowdfunding) in their financial structure, the study investigated whether RC and the success of crowdfunding operations were connected. Focusing on gender studies, the literature review confirmed a gap between crowdfunding and WSUs. Therefore, a qualitative research methodology using a multiple case study was utilized, and the CAOS (“Characteristics, Ambience, Organization, Start-up”) model of micro-entrepreneurship by Paoloni (2011) was applied. From this model, some factors were identified, and different types of connections were classified that determined several kinds of existing relationships. The findings of this explorative research showed a positive effect of RC on WSU fundraising operations. WSUs were able to fundraise successfully if they established a permanent and formal relationship with the external environment. This study contributes to the scientific literature on gender studies, RC and the use of alternative methods in the field of finance. The managerial implication of the study is as follows: knowledge and practice should be advanced in the area of women in business and in the start-up stage of RC to develop fundraising processes with innovative financial tools, such as crowdfunding. The limitation of the research concerned the SMEs (start-ups). Analysis of data was available only through direct interviews with female entrepreneurs. Future research perspectives should focus on the acquisition of more data on the topic of WSUs and crowdfunding. In this way, it will investigate which RC factors contribute to the success of fundraising operations

Small family firms and strategies coping the economic crisis. The influence of socio-emotional wealth

In this chapter, the socio-emotional wealth perspective is used to understand how, during phases of economic recession, a company\u2019s family nature can influence its decision-making processes and the implementation of an ambidextrous strategy, as well as its effectiveness. A qualitative analysis based on a case study is presented in this chapter. The analyzed case involves an Italian family-owned small business that faced the recent economic crisis adopting a mix of defensive and offensive strategies. Thanks to this balanced \u2013 ambidextrous \u2013 strategy, the company was able to limit the impact of the crisis and then to recover positive profit margins. This study makes a contribution to the extant literature by shedding light on how the aim of preserving the socio-emotional wealth can influence small family firms\u2019 ability to adopt ambidextrous strategies in order to face an economic recessio