5358 research outputs found
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Analisi d'impatto sul budget delle prestazioni assistenziali del SSN nell'era Covid-19
No full textQuali aspetti deve considerare il nuovo modello organizzativo dopo la fase acuta della pandemia per poter soddisfare al meglio la domanda di prestazioni?What aspects must the new organizational model consider after the acute phase of the Covid-19 pandemic in order to best meet the demand for services
Trump, Tik Tok, WeChat e le corti federali americane
No full textNegli ultimi mesi l'Amministrazione Trump si è mossa nel senso di limitare (se non impedire del tutto) l'accesso al mercato americano ad alcune app straniere, in particolare quelle aventi una partecipazione cinese nel capitale investito come "TikTok" e "WeChat". Gli executive order presidenziali sono giunti al vaglio preliminare delle corti federali statunitensi, vediamo con quali risultati
One-to-one relationships between industry 4.0 technologies and lean production techniques: a multiple case study
No full textProduction research literature and industry practice have started to pay increasing attention to the Industry 4.0 (I4.0) phenomenon. Scholars and practitioners identified a strong link between this paradigm and the well-known Lean Production (LP) paradigm. Most studies consider LP as a prerequisite of I4.0 and I4.0 as a tool to overcome LP limits and boost its practices. However, so far, these effects have been studied only at a high level, without an in-depth and comprehensive pairwise analysis at a practice-technology level. Moreover, few empirical studies have been carried out on this topic. Our paper attempts to fill these gaps by conducting a multiple case studies research to explain the one-to-one relationships between LP techniques and I4.0 technologies, and vice versa. More specifically, the one-to-one analysis examines the enabling effect of LP on I4.0 and the empowering effect of I4.0 on LP. Based on the empirical analyses, we propose a framework on the relationships between the two paradigms structured into six areas drawn from previous research (i.e. manufacturing equipment and processes, shop-floor management, workforce management, new product development, supplier relationships, customer relationships). Such representation clarifies the interdependence of the two paradigms in the whole supply chain
Le dichiarazioni fiscali. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textNella contabilità aziendale occorre distinguere due concetti differenti, ma tra loro legati, riconducibili all'utile civilistico, e al c.d. utile fiscale. Il primo, ovvero l'utile civilistico, deriva dall'applicazione delle norme civilistiche in materia contabile, le quali a loro volta sono integrate dai principi contabili emanati dall'OIC (Organismo Italiano di Contabilità). Diversamente, l'utile fiscale è determinato applicando alle risultanze di bilancio le norme tributarie. I due ambiti sono legati tra di loro dal così detto principio di derivazione, secondo il quale l'utile fiscale è determinato apportando al risultato di bilancio civilistico le variazioni riconducibili alle norme tributarie; queste variazioni potranno essere in aumento o in diminuzione della base imponibile, e daranno luogo a delle differenze che possono essere permanenti o temporanee
Decisioni automatizzate e diritto alla spiegazione: alcune riflessioni comparatistiche
No full textThe aim of this article is to analyze the use of algorithms in automated decision procedures concerning subjective positions having legal relevance. In this regard, the first paragraph of Article No. 22 GDPR, entitled "Automated decision-making relating to natural persons, including profiling" establishes that: "The data subject has the right not the subjected to a decision based solely on automated processing, including profiling, which produces legal effects that concern him or that significantly effects his person". This norm gives rise to important questions concerning the very nature of decision formulation through algorithms. In hypothesis, the juridical nature or juridical effect of the concept of "decision" could be restricted to circumstances such as financial solvency or predictability of motor vehicle accidents. In these cases, the "Right to explanation" refers to the algorithmic decision obtained. For this purpose, the most interesting element, which could give rise to a comparative judicial dispute, given the validity of the GDPR in all the countries of the European Union, concerns the prevision of par. 2 of Article No. 22, letters a) and c) which refers to the implementation of "appropriate measures" to protect "the rights, freedoms and legitimate interests of the interested party". What is the "appropriate" counterpart used for implementing such measures? It would seem unquestionable that the only element that can satisfy this " appropriateness" is Human intervention, i.e. someone who has the necessary authority, ability and competence to modify or has the necessary authority, ability and competence to modify or revise the decision disputed by the user. Another authoritative source claims that such appropriate measures may also consist of automated systems that control the algorithms, i.e. periodic reviews, introduction of procedures that verify the accuracy of the decision-making process or correct errors, discrimination issues, or inaccuracies from an outdated database in order to avoid the self-learning algorithm based on wrong data and processes. Nevertheless. there are those who express perplexity about the effectiveness of the right to explanation, especially in relation to the difficulty in interpreting the legislative passages that envisage ii within the GDPR itself, together with doubts about the mandatory nature of this explanatory right
IFIP advances in information and communication technology
No full textCross-functional coordination among engineering, sales and production departments is known to be beneficial for improving order fulfillment processes. In Engineer-to-Order (ETO) companies, sales, design and production activities are strongly interrelated and sometimes they overlap, thus requiring cross-functional coordination. In these companies, design and production activities can be both partially performed before the customer order arrival. ETO companies pursue different objectives and implement different managerial approaches before and after the customer order decoupling point (CODP). However, despite its relevance for company performance, how ETO companies manage cross-functional coordination and how departments are coordinated before and after the CODP is still understudied. This paper sheds light on this topic by investigating 12 case studies in the Italian machinery industry. Results suggest that the coordination mechanisms used before and after CODP are different, and vary depending on the CODP configuration chosen.30 August-3 September 202
Un Don Chisciotte americano [Recensione di Richard Jewell. Film diretto da Clint Eastwood. 2019]
No full textModelling data visualization interactions: from semiotics to pragmatics and back to humans
No full textThis paper makes a point of current perspectives on Data Visualization research that were essentially conceived to provide guidelines for finding the best mapping between data and visual representations. Going back to foundational concepts of HCI that rely on manipulation of visual symbols, we propose a new perspective, with the aim to focus on a different configuration, that considers visual signs, professional contexts and user practices. We argue that, so far, user practices have been neglected or left behind in design, evaluation and recommendation scenarios, reducing them to the pure relational focus among kind of data, kind of charts and in lab tasks. This may underestimate the potential of the pragmatic side of this relation, where humans manipulate and interpret signs on the basis of their "practical knowledge, a factor that should be considered to improve human interactions with Data Visualization tools. The perspective discussed here would bring into light and help frame open problems such as interactions in routine tasks and the interpretation of data through visual interactive tools in daily professional practices. By proposing a light but formal model of investigation of these pragmatic interactions, we would like to contribute to the current debate around data visualization as the new strategic tool for dealing with the growing complexity of big data streams, digitization of life, sensor and hardware-embedded intelligence.28 September-2 October 202
Chi può disporre delle riserve auree del Venezuela custodite dalla Bank of England?
No full textLa vertenza svolta di fronte ai giudici britannici riguarda una controversia di potere sullo sfondo della grave crisi economica di una delle nazioni più ricche di risorse naturali del mondo, il Venezuela, già sull'orlo della guerra civile. L'oggetto del contendere riguarda la titolarità delle riserve auree nazionali conservate presso la Bank of England. La causa ha già conosciuto un giudizio di primo grado, mentre la corte d'appello ne ha autorizzato l'impugnazione