Luigi  Puddu, Paolo Pietro  Biancone, Silvana  Secinaro, 
    Non-Profit Public Participation: Empirical Evidence in Italy,
    International Business Management,
    Volume 10,Issue 6,
    2016,
    Pages 732-738,
    ISSN 1993-5250,
    ibm.2016.732.738,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.732.738)
    Abstract: The emergence of assets identified and separated, not recognized in the financial statements of the subsidiaries, the problems of homogeneity of the summary data, the difficult identification of share of net consolidated attributable to minority interests are all factors that help fuel the degree of complexity of aggregation. This is important to analyze the influence of the group companies participated in non-profit for the purpose of obtaining homogenization in the group. The study aims to analyze how the non-profit companies which have the nature and characteristics substantially different from the profit companies, perceived control and membership in the local public group.
    Keywords: Consolidated financial statements;non-profit;subsidaries;municipalities;identified