University:
Swansea University
Course:
BUS101 | Introduction to Business Ethics and Values
Academic year:

2020
Views:

176

Pages:

1
Author:

Thomas G.

Lecture Notes Title: “Measuring Corporate Dimensions: Qualitative and Quantitative Perspectives" I. Qualitative Aspects • Description of qualitative aspects in defining the size of enterprises. • Challenges in comparing enterprises across different classes. • How an enterprise's perceived size can vary depending on the era and market. II. Qualitative Factors in Size Definition • Discussion of qualitative factors affecting enterprise size definitions. • Examples of how an enterprise can appear small, medium, or large based on the market and time of evaluation. III. Legal Considerations • The role of Italian legislation in defining enterprise sizes. • Importance of considering both qualitative and quantitative aspects. IV. Qualitative Criteria in Italian Law • The significance of qualitative aspects in defining small entrepreneurs according to the Italian Civil Code (Article 2083). • Qualitative factors in the definition of artisan enterprises as per the Framework Law for Craftsmanship. V. Quantitative Parameters • Introduction to quantitative parameters used in defining enterprise sizes. • Example of fiscal regulations defining a smaller enterprise based on an annual revenue threshold of lire 780,000,000.