5358 research outputs found
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Cambiamenti dei principi contabili, delle stime e correzioni degli errori. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textI cambiamenti di principi contabili, i cambiamenti delle stime e la correzione di errori. Il candidato definisca in che cosa consistono e le loro differenze, quali sono le corrette rilevazioni in bilancio da effettuarsi e la conseguente informativa richiesta in bilancio sia ai fini civilistici che secondo corretti principi contabili. Si effettuino, inoltre, delle esemplificazioni concrete con anche le scritture contabili
Designing business models in circular economy: a systematic literature review and research agenda
No full textThe concept of circular economy is increasingly receiving attention in different domains, including strategic management, operations management, and technology management. It requires companies to design their business model (i.e., the value network, the relationships with the supply chain partners, and the value propositions towards customers) around a new concept of sustainable development that reduces consumption of natural resources and preserves the environment. However, extant research falls short in terms of explaining how companies design their business model according to the circular economy principles. Starting from this premise, the present paper provides a systematic review of the literature on the design of business models in the context of circular economy, aiming to offer an overview of the state of research and outline a promising research agenda
Se non ci fossero i pallet...?
No full textIn uno scenario surreale di un mondo senza pallet, ogni movimento, trasporto o prelievo costerebbero al sistema economico oltre 2,5 miliardi di euro. Questo è il valore che l'invenzione del pallet, se riportata ai giorni nostri, ci restituisce ogni anno
Implementing open innovation through virtual brand communities: a case study analysis in the semiconductor industry
No full textThe paper focuses on virtual brand community (VBC) as new management tool for open innovation. Existing research on the intersection between brand communities and innovation management shows how the knowledge of the brand communities’ members and their engagement in product-related discussions represent a relevant source of innovation for the companies. However, how do companies implement open innovation through the VBC and how do they implement purposeful practices represent an unexplored research area. By adopting a value-oriented perspective of open innovation, this study interprets the VBC as a co-creation space where undertaking opportunity identification and resource mobilization for value creation and value capture. The paper presents a single case study of a multinational company operating in the semiconductor industry that has recently implemented a VBC as a tool for peer-to-peer support and knowledge sharing. Results show the features of this VBC and the set of practices designed to realize the open innovation strategies. By adopting an open innovation perspective, the article presents a model of VBC as a collaborative space for innovation. For practitioners, the article provides evidences and insights about the use of VBC to support the implementation of open innovation strategies
Digital twin-enabled smart industrial systems: a bibliometric review
No full textThe aim of this study is to investigate the body of literature on digital twins, exploring, in particular, their role in enabling smart industrial systems. This review adopts a dynamic and quantitative bibliometric method including works citations, keywords co-occurrence networks, and keywords burst detection with the aim of clarifying the main contributions to this research area and highlighting prevalent topics and trends over time. The analysis performed on citations traces the backbone of contributions to the topic, visible within the main path. Keywords co-occurrence networks depict the prevalent issues addressed, tools implemented, and application areas. The burst detection completes the analysis identifying the trends and most recent research areas characterizing research on the digital twin topic. Decision-making, process design, and life cycle as well as the enabling role in the adoption of the latest industrial paradigms emerge as the prevalent issues addressed by the body of literature on digital twins. In particular, the up-to-date issues of real-time systems and industry 4.0 technologies, closely related to the concept of smart industrial systems, characterize the latest research trajectories identified in the literature on digital twins. In this context, the digital twin can find new opportunities for application in manufacturing, control, and services
Corte Suprema USA: licenziare persone LGBT è discriminatorio e viola il Civil Rights Act 1964
No full textCon una corposa decisione di complessive 172 pagine, la Corte Suprema degli Stati Uniti stabilisce che il licenziamento di persona omosessuale ovvero transessuale è discriminatorio. Il Justice Neil Gorsuch, ultraconservatore nominato da Donald Trump, scrive l'opinione della maggioranza (Supreme Court of the United States, 15/6/2020, Bostock v. Clayton County, Georgia)
Cittadinanza e status familiari: diritto, religione e cultura di fronte alle corti comparate
No full textIn diritto comparato si sta discutendo sull’impatto dell’elemento religioso sullo status personale, con particolare rilevanza in materia di cittadinanza e sugli status familiari